Definition of "Al-‘afw"
Lit: surplus. Tech: The expression appears in the Qur’an (2: 219) wherein people have been instructed to spend in the cause of Allah whatever is over and above their needs. Some people have also applied the concept of al-‘afw to the canons of taxation in the Islamic economy. According to them, the Islamic state should tax people on the income or wealth that is over and above the needs of the individuals.