Purpose

This paper aims to extend the Shapley value (SV) into a discussion of Zakat, a Pillar of Islam. Lloyd Shapley was awarded the Nobel Prize in Economics in 2012. This study shows that their relationship is significant for all nations, that of levelling up. An important but neglected paper by Datta (1939) showed insights provided by the Power Law, or as it is sometimes called, the Pareto distribution, into the role of Zakat in raising the income of all above the subsistence level. The Pareto distribution describes the prevailing tendency. The SV illustrates the interdependence perspective of Zakat with the Pareto distribution, wealth, income and poverty. Payoffs apply equally to both givers and receivers. For this study’s purposes, payoffs are considered as transferable utilities. They are formed by individuals who willingly cooperate in society rather than atomistic individuals who act independently. Zakat represents the recognition that society needs to be cooperative rather than individualistic; people cooperate in groups or societies to create value. SV implications and axioms are evaluated with an illustration.

Design/methodology/approach

This study extends Datta’s approach by introducing distribution weights into the SV. The authors set out the concept of weighted Shapley values that retain the elements of randomness and marginal contribution to a coalition contained in pure/true SVs and weights that follow a ley-Pareto distribution. This paper is a viewpoint work that relies primarily on the author’s qualitative interpretation.

Findings

The findings indicate that individual members of a coalition make multiple contributions that are often unrewarded. The contribution of one member of a coalition is dependent upon the contribution of others. The measure of contributions is payoffs, which have both monetary and non-monetary aspects; transferable payoffs or utilities are usually assumed. Furthermore, the significant agents in society or an organisation are stakeholders rather than the usual categories: managers, staff, shareholders, etc.

Practical implications

Contextualising these concepts within the Islamic values and principles that guide Zakat administration is crucial to ensure that the distribution of Zakat funds is fair, equitable and meets the needs of all eligible recipients. By applying these concepts appropriately, Zakat administrators can ensure that the Zakat system functions effectively and fulfils its religious obligation.

Originality/value

The novelty of this paper is that it blends the SV and the idea behind Zakat by introducing the idea of alternatives of Shapley weights. The link between the institution of Zakat and SV in terms of equality, poverty elimination and wealth distribution should be at the top of the research agenda.

中文翻译：

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重新审视天课与加权沙普利值的分布

目的

本文旨在将沙普利值（SV）扩展到对伊斯兰教支柱天课的讨论中。劳埃德·沙普利 (Lloyd Shapley) 于 2012 年荣获诺贝尔经济学奖。这项研究表明，它们之间的关系对于所有国家都具有重要意义，即提升水平的关系。达塔 (Datta, 1939) 的一篇重要但被忽视的论文展示了幂律（有时也称为帕累托分布）提供的见解，揭示了天课在将所有人的收入提高到维持生计水平以上方面的作用。帕累托分布描述了普遍趋势。SV 说明了天课与帕累托分布、财富、收入和贫困的相互依存观点。回报同样适用于给予者和接受者。出于本研究的目的，收益被视为可转让公用事业。它们是由自愿在社会中合作的个体组成的，而不是由独立行动的原子个体组成的。天课代表了社会需要合作而非个人主义的认识；人们在群体或社会中合作创造价值。SV 含义和公理通过插图进行评估。

设计/方法论/途径

这项研究通过在 SV 中引入分布权重来扩展 Datta 的方法。作者提出了加权 Shapley 值的概念，该值保留了随机性元素和对包含在纯/真实 SV 和遵循 ley-Pareto 分布的权重中的联盟的边际贡献。本文是一篇主要依靠作者定性解释的观点作品。

发现

研究结果表明，联盟中的个别成员做出了多项贡献，但往往没有得到回报。联盟中一名成员的贡献取决于其他成员的贡献。贡献的衡量标准是回报，回报有货币和非货币两方面；通常假设可转让的收益或效用。此外，社会或组织中的重要主体是利益相关者，而不是通常的类别：管理者、员工、股东等。

实际影响

将这些概念融入指导天课管理的伊斯兰价值观和原则中，对于确保天课资金的分配公平、公正并满足所有合格接受者的需求至关重要。通过适当应用这些概念，天课管理者可以确保天课系统有效运作并履行其宗教义务。

原创性/价值

本文的新颖之处在于，它通过引入 Shapley 权重替代方案的思想，将 SV 和 Zakat 背后的思想融合在一起。天课制度和 SV 在平等、消除贫困和财富分配方面的联系应该成为研究议程的首要内容。