معاصر مالیاتی مسائل کے حل میں الشیخ مصطفیٰ الزرقاء کا اجتہادی منہج: اسلامی مالیاتی اداروں کی تطبیقات کا تحقیقی و تجزیاتی مطالعہ

Abstract

This study examines the ijtihādī methodology of Sheikh Mustafa Al-Zarqa in addressing contemporary financial issues, with particular emphasis on its applications in Islamic financial institutions. Sheikh Al-Zarqa is recognized as one of the most influential contemporary Muslim jurists who successfully integrated classical Islamic jurisprudence with the evolving needs of modern economic and financial systems. His methodology is founded upon the principles of the Qur'an and Sunnah, legal maxims (Qawāʿid Fiqhiyyah), Maqāṣid al-Sharīʿah, public interest (Maṣlaḥah), custom (ʿUrf), and collective ijtihād. The study adopts a descriptive, analytical, and qualitative research approach to explore the practical implementation of his juristic thought in Islamic banking, Takaful, and contemporary Islamic financial contracts. It further evaluates the influence of his ideas on Shariah supervisory boards, Islamic financial institutions, and international fiqh academies. The findings reveal that Sheikh Al-Zarqa's methodology provides a balanced framework that preserves the objectives of Islamic law while responding effectively to contemporary financial developments. His emphasis on genuine commercial transactions, justice, transparency, and avoidance of legal stratagems has significantly contributed to the credibility and sustainability of Islamic finance. The study concludes that his juristic approach remains highly relevant for addressing emerging financial challenges and strengthening the Sharīʿah governance of Islamic financial institutions.