الملخص

              This research came to present the impact of spending and alms in advancing the level of human development in Islam, as there are amazing facts on the ground; From poverty, unemployment, diseases and urgent needs to groups of the needy, and on the other hand, Muslims have huge wealth and money that can be benefited from, by investing spending money and alms in providing programs, training and rehabilitation to support and treat the problem of unemployment, as providing training opportunities for work helps to provide qualified cadres, It supports small projects that have a major role in solving the problem of unemployment and generating as high a cash income as possible, as charitable organizations provide the expected services to the community, through aspects of remunerative and legal investment, and this also requires strengthening and supporting the financial side of these charitable institutions. The importance of explaining the employment of spending and alms in human development, given that the human being represents one of the forms of capital on which other forms of capital depend, namely, physical capital, and social capital (infrastructure and dependency), as these forms cannot reach the optimum employment limit without Attention to the level of the most important element for achieving it, which is the human being. This study will show how spending and alms work to achieve investment in human resource development.