This study aims to verify the book of Zakat from the manuscript "AlMudnun bihi 'ala Ghair Ahlihi" by Sheikh Salem bin Saeed Al-Sayeghi, and to
identify the methodology and style of the Sheikh in writing this book. To achieve
the purpose of the study, the researcher divided the study into four chapters. The
introductory chapter is a translation of the author, and the book. Then, in the first
chapter, the researcher investigates and study the manuscript, and proved the
authenticity of the manuscript's attribution to the author, as she mentioned the
reason for authorship, and the author's jurisprudential approach in writing this
manuscript. In the second chapter, the researcher studied the issue of Zakat on
trade coming from the sea, and the study was divided into three sections: a section
related to Muslim merchants coming from the sea, a section related to nonMuslim merchants, and a final section related to Omani merchants coming with
their trade from the sea to the port of Sohar and cases that are exempt from ta’shir.
The researcher discussed the different opinions and compared them with the
opinions of other schools of thought regarding ta’shir (merchandise tax).
As for the last chapter, the researcher dedicated it to verifying the book of
Zakat according to the standards and rules of verifying Arabic manuscripts that
are commonly accepted. The researcher attributed the different statements to their
owners. The researcher also proved the Quranic verses and extracted the
prophetic hadiths mentioned in the manuscript and explained the meanings of the
obscure Arabic words and Omani terminologies.