Abstract

The Hanafi Sect was the first among the fiqh sects that completed its formation and codification. Abu Hanifa, the founding imam of the sect, raised many students. His most prominent students were Abu Yusuf, Muhammed al-Shaybani and Zufar. While teaching his students, Abu Hanifa created a free environment and was pleased that his students adopted opposing views to his. Accordingly, different views emerged among the imams in question for reasons such as interpreting the texts, taking into account the changes in customs and time, and approaching the issues from different perspectives. After the death of Abu Hanifa, Abu Yusuf served as a kadi, i.e. a judge. Muhammad al-Shaybani played an important role in the formation of the sect. Zakat is one of the subjects where different opinions and disagreements occurred among the imams of the madhhab, or sect. Hanafi books exhibited different approaches in revealing these differences of opinion. For example, there were jurists who mentioned and discussed their differences of opinion in detail, as in Ka-sana’s work Bedai al-sanai fi tertib al-sharai, as well as in Mawsili’s work el-Ihtiyar li-talil al-Muhtar. There were also jurists who took a middle way on the subject. In this study, the differences of opinion of the sect imams Abu Hanifa, Abu Yusuf, Muhammed al-Shaybani and Zufar on zakat will be explained based on the book al-Hidaye by Burhaneddin al-Merginani, which is one of the most popular books of the Hanafi sect. However, the commentaries of al-Hidaye and the books of the sect on fiqh will also be consulted occasionally. In this study, the subjects that are considered more important than the others in regard to the fiqh of zakat will be analyzed.