1. Introduction: The Zakat system, as a taxation system, is highly complex and contains diverse tax bases and tax rates. Given that the tax system designed by the Sharia (Islamic law) is certainly based on justice, analyzing the Zakat system from the perspective of justice holds special importance.
2. Research Methodology: This article demonstrates that the first threshold (Nisab) in the 9 bases of Zakat is determined based on justice and targets individuals with equal levels of affluence. The method employed in this article is the "discovery method," introduced by Ayatollah Martyr Sadr, which seeks to uncover the governing principles behind Sharia economic rulings. In this regard, the difference in the nature of money and animal bases is first examined, and then the level of individuals' affluence in these two bases is calculated based on the determining factor of affluence level.
3. Research Findings: This article first categorizes assets into 'returns' and 'capital' and identifies the types of Zakat bases according to these two components. It then shows that the Zakat system is designed to levy taxes on returns, and the collection of Zakat from capital was solely due to the economic limitations of early Islam in accessing the returns of capital (in terms of monetary assets).
4. Conclusion: a. It is proven that the first threshold for the sheep base generates returns equivalent to the first threshold for the gold and silver base, indicating the Sharia's endeavor to maintain justice among the bases of capital and returns.
b. The limitation in accessing money in early Islam has resulted in the Zakat system, despite the Sharia's effort for 100% implementation of justice, being unable to fully realize certain aspects of justice.
c. Considering the widespread access to money in the contemporary economy, the proposed Zakat model is a 2.5% Zakat on one-year savings, provided that the amount exceeds two-thirds of the average annual household expenses.