Muzara’ah is a form of agricultural partnership between a landowner and a tenant farmer in which the harvest is divided according to an agreement between the parties. In potato farming in Bener Meriah Regency, the harvest-sharing practice involves first returning the seeds provided by the landowner, after which the remaining harvest is divided between the landowner and the tenant farmer. This study aims to describe the concept of muzara’ah, examine the practice of muzara’ah in potato farming in Bener Meriah Regency, and analyze the profit-sharing mechanism from the perspective of Wahbah al-Zuhayli. This study employs an empirical research method with qualitative, conceptual, and living case study approaches. Primary data were obtained through interviews with landowners and tenant farmers, while secondary data were obtained through a literature review, particularly Wahbah al-Zuhayli’s Al-Fiqh al-Islami wa Adillatuh. The results show that muzara’ah practices in Bener Meriah Regency are generally conducted orally. The landowner provides the land, seeds, and agricultural inputs, while the tenant farmer provides labor and manages the land until harvest. In practice, the harvest is first used to return the seeds provided by the landowner, after which the remaining harvest is divided equally between the two parties at a ratio of 1/2 each. This mechanism is not consistent with the provisions of muzara’ah according to Wahbah al-Zuhayli, as each party’s share must be determined as a proportion of the total harvest, rather than by returning a specified quantity of seeds beforehand. Therefore, the harvest-sharing mechanism practiced in potato farming under muzara’ah in Bener Meriah Regency does not comply with the provisions governing profit-sharing from the perspective of Wahbah al-Zuhayli.
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