SUBJECT AND OBJECTIVES : The effect of time and place in rulings is accepted by all Islamic scholars; but in relation to applying rulings to examples and determining the scope of authority of the Islamic ruler, less work has been done in relation to the rulings. Especially regarding the first ruling on the belongings of zakat, two opinions have been raised by the jurists- obligatory and desirable- and the main reason for the difference is the conflicting traditions. METHOD AND FINDING : This research is about the role of time and place in the obligation of zakat property, based on a descriptive and analytical research methods. It seems that in the present era, due to the role of time and place in the belongings of zakat, it is necessary to develop zakat items, and this matter is proved by the various evidences mentioned in this article. All Islamic scholars recognise the effect of time and place in rulings. Particularly regarding the first ruling on the belongings of zakat, two opinions have been raised by jurists- obligatory and desirable- and they are the main reason for the difference in conflicting traditions. CONCLUSION : According to today's developments and changes in societal needs, as well as the philosophy of zakat legislation, which is to satisfy material needs and revitalise human spiritual life, the zakat belongings should be reconsidered, and societal needs should be based on the discretion of the Islamic ruler and changes. to identify an additional source of wealth, it would seem that developing the issue of zakat things is necessary in the modern day given the importance of time and place in zakat possessions.
