Is it permissible for the Islamic Association in Taiwan to collect donations from Muslims, including Sadaqa and Zakat funds, to purchase cemeteries for Muslims, given that Zakat funds are disbursed only to the eight categories, and is it true that necessity permits this, especially since Taiwan's law stipulates cremation for the deceased due to the absence of a cemetery?

It is permissible for charitable organizations to collect donations from endowments (waqf) and charity (sadaqah (definition)) to purchase cemeteries for Muslims. However, it is not permissible to purchase cemeteries from zakat (definition) funds, as this does not fall under the eight categories of zakat expenditures. An exception is made if it is impossible to obtain funds from other sources and the deceased is at risk of cremation due to the lack of a cemetery. In such a case, it is permissible to adopt the less preferred opinion which broadens the scope of "fi sabilillah" (in the cause of Allah) to include acts of goodness, for the sake of religious interest. Efforts must first be made to collect donations from sadaqah and waqf, and if these are insufficient, zakat funds may be used to the extent of the pressing need.