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All praise be to Allah , the exalted in power and grantor of bounties who says "and we have made the night and day tow signs, and we erased the sign of the night and made the sign of the day visible that you may seek bounty from your lord and may know the number of the years and the account and everything we have set out in detail" (night journey:12) and prayer and peace be upon him who was instructed by his lord to collect zakat from the rich by saying "take from their wealth a charity by rich you purify them…"(repentance:103).
By the grace of Allah kau , the founder's university is the first establish the first scientific chair for fiqh and accounting of zakat studies" aiming at developing in important field catastrophes to serve our religion , country and nation .
There is no doubt that the chair of this Excellency Dr.abdulhadi H. Taher for studies of pillar and accounting of zakat has a very vital role which stems from the importance of one pillar and obligation of Islam which cant be complete without it. Meanwhile , zakat has been a very important duty the government cares of especially after having a variety of capital investments vast wealth source variety of financing source big companies with huge capital like joint –stock companies ,larger markets increased exchange transactions economic activities depending on exiting and continuing units increased importance of industrial production varied ways of project financing , new specialized real estate agencies , new companies for leasing travel means (air, sea, and land),…
And other ways of gaining huge profits through investing capital,… there are many different views regarding the rule of zakat source will differ although these difference seem related to fiqh matters but in fact, they are accounting problems where accountants should show their abilities of measurement according to their perception and accounting accommodation of the old and modem capital and determining the base vessel of capital and zakat percent which Muslims should pay from their money , and in order to avoid any ambiguity in the fluctuating fiqh independent accounting opinions .
Therefore ,the importance of the chair stems from the dire need for taking the initiative by studying the meters and problems related to zakat from the fiqh and accounting points of view because the tow aspects integrate moreover, the chair is expected to contribute to achieving the goals and supreme mission in both serving the community and scientific research.
In his regard I would like to thank the supporter of this chair his Excellency Dr.abdulhadi Hasan Taher and pray to Allah to accepted his good deeds and reward him and bless his health, family age and deeds besides , I would like to thank professor Osama Sadeq Altayyeb for his support and encouragement to establish scientific chairs in general and this chair in particular and pray to Allah to achieve his goals in which he announced during the ceremony of signing the contract of this chair where he expressed hope for this chair to become a distinguished research center. Finally endless efforts and follow –up for the march of this chair since the moment it was suggested as a project, for scientific chair . I pray to Allah to reward all those who contributed to this project bless their efforts, our religion , country community, and nation . Allah the almighty has power for that .
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