اثر جباة الزكاة في تفسير اداء الزكاة

Emphasizing the role of Islam in guid¬ing ideology of accounting, activating funds the¬ory and identifying sources of funds and uses aspects of its use, The present study sought to investigate the impact of the standards of Sha¬ria aspects of Zakat collectors, and justice in its distribution in order to maximize the performance ' of Islamic Zakat (revenues). The study results confirm the important role played; by Zakat collectors’ experience, and justice in ‘ the distribution to emphasize Islamic financial ‘ commitment towards their communities leading to increase revenues, and then distribute the proceeds to the beneficiaries of Zakat which is considered a necessity by Islamic Sharia. The study also proposed a set of recommendations that were necessary to activate the importance of Zakat, and the use of financial analysis to evaluate the performance of the zakat committees.