Abstract: Money and electronic moneys is one of the new and emerging issues that knowing it’s what and how is a necessity in today’s world because knowing what it is and it’s consistent with the jurisprudence and legal issues is the important issue in Islamic economic world. Right and update understanding on this subject and knowledge to the legislator comment in order to achieve the objectives of Islamic economics is an important effective step. In this study, after a brief definition of money and electronic money and its history the jurisprudence issues are discussed that are applied on this new (electronic and written money). Sentences such as being property of electronic money and also having equivalent and precious, guarantee of electronic money, Zakat belong to this issue and its buy and sell. In conclusion expressed the view that as electronic money is accounted property and has characteristics of similarly property and is also guaranteed, Zakat is not entitled to it and in terms of contemporary scholars it is permissible to buy and sell.