Hukum Zakat Rumah Kos Dengan Pendekatan Qiyas Sebagai Metode Istinbat Hukum

Abstract

This study examines the legal obligation of zakat on income derived from rental businesses, specifically boarding houses (rumah kos), through the lens of qiyās as a method of Islamic legal derivation (istinbāṭ al-ḥukm). The research addresses the gap in classical fiqh texts regarding contemporary forms of income that do not fit traditional zakatable categories. Employing qualitative methods through library-based research, the study investigates primary and secondary Islamic legal sources on zakat and qiyās. Findings reveal that income from boarding houses fulfills the four legal pillars of valid qiyās: (1) aṣl (original case) identified as tijārah (trade) or thimār (fruit crops), (2) far‘ (new case) as rental income, (3) ‘illat (effective cause) of economic growth (al-namā’), and (4) the binding ḥukm of zakat obligation. Accordingly, such income is analogically subject to zakat, either at 2.5% annually (as trade) or 5–10% per harvest cycle (as agricultural produce), depending on operational costs. This study affirms the role of qiyās in extending classical legal frameworks to contemporary economic practices and contributes to the ongoing development of zakat jurisprudence in modern Islamic finance.