The position of Zakaah and the Basic Rule of Its Ordainment:
Zakaah is one of Islam's pillars and great foundations. It is Joined
by Allaah The Almighty with prayer in many locations of His Glorious
Book. The source of its obligation lies in the Quran, the Prophetic
Sunnah andthe consensus of the Islamic ummah.
Concerning the Book of Allaah The Almighty, a mention may be made of
His Saying (what means):
• #{And establish prayer and give zakaah and obey the Messenger - that
you may receive mercy.}## [Quran 24:56]
• #{O you who have believed, indeed many of the scholars and the monks
devour the wealth of people unjustly and avert [them] from the way of
Allaah. And those who hoard gold and silver and spend it not in the
way of Allaah - give them tidings of a painful punishment. The Day
when it will be heated in the fire of Hell and seared therewith will
be their foreheads, their flanks, and their backs, [it will be
said],"This is what you hoarded for yourselves, so taste what you used
to hoard."}## [Quran 9:34-35]
As far as the Prophetic Sunnah is concerned, the Messenger of Allaah
said: ~"Islam is based on five (pillars): to testify that there is
none worthy of worship except Allaah and that Muhammad is the
Messenger of Allaah; to establish prayer; to giveZakaah; to observe
the fast of Ramadhaan; and to perform Hajj to the House (i.e. the
Ka'bah) for him who could find thereto a way)."~~ [Al-Bukhaari and
Muslim]
The Messenger of Allaah further said: ~"Any owner of goldor silver who
does not pay the Zakaah due on it will, on the Day of Resurrection,
have his treasureheated in the Fire of Hell and thenmade into plates.
His flanks, forehead and back will be branded with them. Every time
they (i.e. the plates) get cold, they will be heated again on a day
that will last fifty-thousand years. This will be done to him until
Allaah Pronounces the judgment on His slaves. Then onewill be shown
his path, leading him either to Paradise or to Hellfire."~~ [Muslim]
Ruling on Zakaah:
Zakaah is due on everyone who meets the following conditions:
1- Faith in Islam: the disbeliever isnot asked to give it even though
he will be accounted for not giving it since the disbelievers
areaddressed by Sharee'ah commands.
2- Freedom: it is not due on a slave's wealth even though it is due on
the wealth of the mentally disabled and children.
3- The full possession of the due Nisaab (i.e. the minimum
amountliable for Zakaah) and the Nisaab of each kind will be
accurately defined later. If one's wealth is less than the Nisaab, no
Zakaah will be due except for the Rikaaz, which is what is found
buried from the time of Jaahiliyyah (i.e. pre-Islamic period of
ignorance).
4- Stability of Nisaab: it is not dueon the share of the Mudhaarib
before distributing the money.
5- The elapse of a full lunar year on prices, articles of
merchandiseand live stock. Concerning grains, fruits, what comes out
from the land, products of grazing animals, the profit from trade and
Rikaaz, Zakaah is due on that even if a full lunar year does not
elapse on it.
In other words, Zakaah is due on every free Muslim in full possession
of a due Nisaab upon which a lunar year has elapsed, whether he is
young or old, sane or insane. The only exception is that the young or
insane does not give out his Zakaah by himself but it is given out by
his guardian.
Kinds of wealth on which Zakaah is due:
1- Currencies and prices (i.e. gold,silver and cash money)
2- Articles of merchandise
3- Livestock
4- What comes out from the land of grains and fruits
The focus will be made in what follows on prices and articles of merchandise.
The due Nisaab of Zakaah on prices and articles of merchandise:
1- The Nisaab of gold is 20 dinars (i.e. approximately 85 grams).
2- The Nisaab of silver is 200 dirhams (i.e. approximately 595 grams).
3- The Nisaab of cash money is debatable. It is more precautious to be
that which benefits the poor better. Take this illustrative example:
suppose that a gram of gold is worth 50 riyals and that ofsilver is 1
riyal: if gold is considered, then the Nisaab is 50×85=4,250 riyals
and if silver is considered, then the Nisaab will be 1×595=595 riyals.
Thus, consideration of silver will be more beneficial to the poor.
Being so, whoever has 595 riyals and above has indeed possessed the
due Nisaab and Zakaah becomes due on him. Some scholars measure the
Nisaab onlyin gold especially these days when silver is very cheap and
he who possesses 595 riyals is not rich.
Zakaah on articles of merchandise:
Articles of merchandise are goods planned for sale with the intention
of making profit, like cars, equipment and various kinds of
commodities ready for trade (i.e. those which are purchased with the
intention to be sold in trade rather than to beused). If a lunar year
elapsed, a merchant should assess the commodities he has according
totheir market value at the very time Zakaah became due on him rather
than according to their value on the day he bought them.This is in
order not to wrong the poor, in case the price rose, or the merchant,
in case the price fell. The assessment should depend on the retail
price for the retailers, the wholesale price for the wholesalers and
the average for those who combine both.
Notice: a man may buy a commodity with the intention to sell it and
make a profit but he uses it instead. On the other hand, another man
may buy a commodity with the intention to use it and, seeing it
improper, he sells it instead. On which of both is Zakaah due?
The separating limit is the original intention. If one's original
purpose when purchasing a commodity is to selland trade in it, then it
will belongto the articles of merchandise on which Zakaah is due even
though it may probably be used. If the original purpose of buying is
to use it, then no Zakaah will be dueon it even though it may probably
be sold.
If one bought a commodity with the intention to use it and a year
later intended to sell it, it would be considered an article of
merchandise from that very date and not from the date he bought it.
Vice versa, if he bought it with the intention to traffic in it and a
year later he intended to use it, Zakaah would not be due from that
very date and would be due only for the previous time.
Zakaah on shares:
Concerning the Zakaah of shared companies, the purpose of a
shareholder from possession is one of two:
1- To intend an investment in the long term and gain profits and
revenues. If he is in the Saudi market, no Zakaah will be due on the
shareholder because the company pays it on his behalf. If he is in
another market where the companies do not abide by paying Zakaah, he
should estimate the Zakaah by accounting the real holdings on which
Zakaah is due far from the market value. If it is difficult for him
and he likes to be more cautious, then he should give Zakaah like the
rights of sharers (i.e. owners) which is 2.5%. The rights of sharers
are the total assets minus the total deductions and the result is
multiplied by 2.5%.
2- To intend by possession of shares to trade or make a Mudhaarabah
with the expectation that their price will rise so as to sell them.
That is to buy today and sell tomorrow andso on. This person should
give Zakaah on the shares he has like articles of merchandise. If a
lunaryear elapsed on him, he should consider the market value rather
than the nominal or real value of the shares and give Zakaah on them
as articles of merchandise (i.e. 2.5%).
A differentiation should be made between an investor and a Mudhaarib.
The one who intends to sell a share within a year is a Mudhaarib on
whom the Zakaah of articles of merchandise is due and the one who
intends to sell after more than a year is an investor.
Equity funds:
Equity funds are frequently like a Mudhaarib in purchasing and selling
shares. So the Zakaah due on them is like that due on articles of
merchandise as was clarified in number (2). If it is the day that ends
a lunar year on which an almsgiver gives out his Zakaah, he should
assess the equities he has on that day and give out as much as 2.5%
thereof.It is worth mentioning that the funds themselves usually do
not give out Zakaah and it is entrusted to the customer, the owner of
the equities.
Zakaah on jewelry:
Scholars have two different opinions about the obligation of Zakaah on
jewelry. What is intended by jewelry is only gold and silver. No
Zakaah is due on precious stones, pearls and the like, regardless of
how high their price may be.
1- The first opinion claims that noZakaah is due on jewelry because
the purpose is to use them permissibly rather than to trade in them.
Thus, the meaning of increase does not apply to them, neither in
reality nor in consideration. They bring many indications in support
of this opinion and, at the same time, render weak the indications of
those who advocate the obligation of Zakaah on jewelry. This opinion
is adopted by many scholars.
2- The other opinion argues that Zakaah is due on jewelry in view of
the general traditions concerning the Zakaah on gold and silver and
the Hadeeth of the woman with the two bracelets and others. This is
the opinion of many including Ibn Baaz, Ibn 'Uthaymeen and others.
However, it is worth mentioning that, in the case of adopting the
opinion that no Zakaah is due on the jewelry of women, the following
criteria should be observed:
a- To intend only adornment thereby and, in case saving is intended,
Zakaah becomes due on it.
b- To intend to use it in a current rather than a future need. An
example of a future need is that one keeps it for his would-be wife.
In this case, Zakaah becomes due on it.
c- To remain fit for adornment. But whatever is crushed or broken and
thus becomes unusable thereof, then Zakaah is due on it because it is
not prepared for such use.
d- To be used permissibly. If its use is impermissible, then
Zakaahbecomes due on it. An example of impermissible use is to be in
the form of a statue or an idol and so on.
e- Not to exceed the limit of moderation and usage in the amount of
jewelry that is used. But if it exceeds the limits of extravagancy,
then Zakaah becomes due on what is beyond the limit of moderate usage.
Zakaah on salaries:
Zakaah is not due on a salary once it is received. It should be joined
with what one has. If a lunar year elapsed and he has something
thereof, he should give out Zakaah for it.
Zakaah on residential date-palm trees:
Some people have date-palm trees in their homes or resorts whose
fruits reach the due Nisaab and take no heed of givingthe Zakaah due
on them. The dueNisaab of fruits is five Wasaqs and the Wasaq is sixty
Saa's (i.e. three-hundred Saa's or nearly six-hundred and fifty-three
or six-hundred and twelve kilograms). If the date-fruits reach the due
Nisaab, one-twentieth (i.e. 5%) becomes due because it is irrigated by
artificial means as is prevalent in our lands these days. If it is
watered by rain, then one-tenth (i.e. 10%) is due. If it is equally
watered by artificial as well as natural means then 7.5% is due.
Channels of spending Zakaah:
The channels of spending Zakaah are the eight categories mentioned in
Saying of Allaah TheAlmighty (what means): #{Zakaahexpenditures are
only for the poor and for the needy and for those employed to collect
[Zakaah] and for bringing hearts together [for Islam] and for freeing
captives [or slaves] and for those in debt and for the cause of Allaah
and for the [stranded] traveler - an obligation[imposed] by Allaah .
And Allaah is Knowing and Wise.}## [Quran 9:60]
The following points should be made here:
• Zakaah is neither permissible nor sufficient for him upon those whom
the almsgiver should spend like a child, wife or father. According to
some scholars, Zakaah is not valid for everyone whom the almsgiver
should inherit when that one dies.
• Zakaah to a relative is better than to anyone else because it acts
both as Zakaah and a means of strengthening kinship ties. Relatives
are worthier of the favor, provided that they are not among those upon
whom the almsgiver should spend as was previously clarified.
• Zakaah should not be paid to the almsgiver's employees, such as a
driver and servant, in order to avoid mixing Zakaah with obligatory
fees.
• It is permissible to pay Zakaah in advance to serve a public benefit
such as when a calamity befalls the Muslims or there is a needy person
whose state requires Zakaah to be given in advance. In such a case,
Zakaah may be paid in advance and deducted from the obligatory alms
when a lunar year elapses.
• It is also permissible to delay Zakaah to serve a predominant need
or benefit. Such a case is when the lunar year elapses on one upon
whom Zakaah is due and he has no money at hand to pay Zakaah from or
he has goods offered for sale which he could only sell after a long
time. In this case, there is no harm to delay Zakaah till money
becomes available. Another example is that the almsgiver knows that
hisrelative is in need and he could only convey Zakaah to him after
along time. At any rate regardless of what Zakaah is delayed, with or
without a legal excuse, the almsgiver remains liable for it and will
not be free from this obligation until he gives it. It should be
accounted from the very day it becomes due rather than the day on
which it is paid.
How to calculate Zakaah:
A Muslim could calculate his Zakaah according to one of the following two ways:
1- To make for each lump sum hegains an independent lunar year from
the very moment he possesses it until it amounts the due Nisaab and,
if a lunar year elapses on that kind of money, hewill give Zakaah on
what he has of it and the same applies to all kinds. For example, if
one receives the salary for the month of Muharram, its lunar year will
be Muharram of the following year and the lunar year of the salary of
Safar will be Safar of the following year. The same applies to any
money he receives, that is, to record the very day on which he
receives that money and then wait for the elapse of a lunar yearon it.
But it should be kept in mind that if the money is a trade profit or
comes from that of a previous Zakaah, it should have the same lunar
year of the principal and not an independentyear. Nevertheless, this
way is somewhat difficult.
2- The other way is easier; it is to consider the time at which one
attains a due Nisaab and waits until a lunar year elapses from the
very date he got the Nisaab. Then, he gives Zakaah on all the wealth
he has on which Zakaah isdue even if no lunar year elapsed on the
whole of it. At the same time every year, he should give out Zakaah on
the wealth he has. This way he will be relieved of calculating Zakaah
on each part of his wealth individually.
A practical example for Zakaah according to the second way:
Fix for yourself a day for Zakaah, say, the fifteenth of Ramadhaan
every year. Being so, when it is the fifteenth of Ramadhaan this year,
you should collect the following:
• Your cash stock whether in bank accounts or cash in hand.
• The market value of the Mudhaarabah shares on that day.
• The last assessment of equities on equity funds.
• Gold and silver not prepared forthe adornment of women like gold ingots.
• Gold and silver prepared for adornment according to the opinion
which adopts the obligation of Zakaah on it.
• Debts you have with others in case your debtors are rich and the
debts are payable during the same year.
• All you offered for sale of land, homes, livestock or goods in a
marketplace or others.
• The total of all that was previously mentioned minus the debts you
owe and expect to pay throughout the same year. For example, if you
buy a house in installments for one million riyals, you should not
deduct the whole sum but only what you will pay throughout the present
year: the installment sum multiplied by twelve.
The final result of all that was previously mentioned minus debts is
the money on which Zakaah is due.
In conclusion, I remind all brothers and sisters to exalt the symbols
of Allaah The Almighty, perform them as they are commanded by their
Lord and learn that wealth belongs to Allaah The Almighty which He
Distributes among His servants toTest which of them is better in deed
and in this let the competitors compete.
May Allaah Accept from all of us our fasting, Qiyaam and righteous
deeds. Allaah Knows best and may He Send blessings and peace upon our
Prophet Muhammad all his family and Companions.
--
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