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Charitable giving is deemed as one of the most important obligations in Islam which impacts in the wellbeing of an individual and the welfare of the society as a whole. Thus, this paper aims to explore the concept of charity in Islam by basing on the two important sources which are the Quran and Hadith. An analysis based on the verses of Quran and Hadith pertaining to charity is conducted and it is found that there are two words commonly used for charity in Islam which are ṣadaqah and infaq. Further probe on the definition and types of charity yields a result of a complete classification of charity which is broken down into two major categories; the mandatory and the voluntary charitable giving. Four conditions of charity are also discussed which are the donor, recipient, gift and intention describing the flexibility and dynamic of this act. Lastly, some verses of Quran containing the economic role of charitable giving are examined showing the growing nature of this act that promotes prosperity to the donor, recipient and the society.

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Majlis Penasihat Syariah (MPS) Suruhanjaya Sekuriti Malaysia (SSM) merupakan badan berautoriti menyaring sekuriti patuh syariah yang disenaraikan di Bursa Malaysia. Berasaskan dua indikator syariah iaitu aktiviti perniagaan dan kewangan, senarai sekuriti patuh Syariah beserta senarai sekuriti yang dinyah senarai diterbit sebanyak dua kali setahun. Namun demikian, laporan ini tidak memperincikan indikator Syariah yang gagal dipatuhi oleh sekuriti berkaitan. Sehubungan itu, kajian ini bertujuan menganalisis secara deskriptif, indikator syariah yang gagal dipatuhi oleh sekuriti yang dinyah senarai pada tahun 2020 dan 2021 menggunakan penyaring Syariah global. Hasil analisis mendapati, sebanyak 44 daripada 65 sekuriti sesuai dianalisis. Majoriti sekuriti yang dinyah senarai patuh Syariah didapati berpunca daripada ketidakpatuhan terhadap indikator Syariah kewangan. Rentetan dapatan ini, maka indikator ketidakpatuhan wajar didedahkan kepada pelabur. Jesteru itu, pelabur dapat menggunakan informasi baru ini dengan rasional untuk tindakan pelupusan sebagaimana dicadangkan oleh pihak SSM.