32.0 THE BOOK OF ZAKAT
“The Book of Zakat”: After elaborating on the laws of prayers, which is the second pillar of Islam, the author shifts his focus to the next pillar which is zakat (mandatory tithe). Zakat is always mentioned alongside prayer in the Book of Allah. It has been mentioned in this manner eighty-two times in the Qur’an. This underscores the importance of zakat in Islam.
The linguistic meaning of zakat is purification. (See Lisan al-‘Arab (14/358).) Allah says: {He it is Who raised among the unlettered a Messenger from among themselves, who recites to them His verses and purifies them.} (Jumu’ah: 2)
That is, purify them from disbelief and bad manners. An Athar (Al-Athar. It is specific to what was attributed to other than him (pbuh), such as the Companions, the Tabi’in or those who came after them.” See A Commentary on the Poem al-Bayquniyyah (p. 59).) mentions that, “Zakat (purification) of the ground is achieved when it is dried.” (Reported by Ibn Abi Shaybah in his Musannaf (1/59) with a mawquf chain of narrators.) That is, when it is made moist with impurities, drying it in the sun will cleanse it.
The term zakat may also refer to growth and an increase as it literally increases someone’s wealth even as he gives his money away. (Mentioned in al-Matla’. The technical definition is, “A specific thing given away in a specific amount from a specific sum of monies for a specific group of people.” (p. 122)) The Prophet said, “The amount given away in charity does not decrease (a person’s) wealth.”291 It in fact increases it. Therefore, zakat is defined as purification from physical as well as spiritual filth and impurity. It is also defined as growth, an increase and a blessing.
There are different types of zakat:
First: Purification of the soul. Allah says: {And the soul and Him Who proportioned it. Then He inspired it to understand what is right and wrong for it. He will indeed be successful who purifies it.} (Al-Shams: 7-9) Purifying the soul from shirk, disbelief, sin and bad manners. Allah also says: {Take alms out of their wealth, you would cleanse them and purify them thereby.} (Al-Tawbah: 103) The soul is to be purified of miserliness and greed.
Second: Purification of the physical self. The body is cleansed by giving zakat al-fitr in the month of Ramadan. The Prophet(pbuh) made it obligatory, stipulating the amount, “A sa’ of staple food that could be wheat, dates, barely or cheese [made obligatory] upon the young and old, male and female, free man and slave.” (Reported by al-Bukhari (2/161, 162) and Muslim (3/69) from the narration of Abu Sa’id al-Khudri.) This is the zakat for the physical self.
Third: Zakat on wealth. This type of zakat is a pillar from the pillars of Islam. It is closely associated with prayer. Allah has made it an obligation upon all Muslims after the hijrah (migration) of the Prophet(pbuh) to Madinah. It is a great obligation with much significance in Islam.
The Prophet(pbuh) said to Mu’adh ibn Jabal before he was dispatched to Yemen, “Verily, you are going to meet the People of the Book. So, the first thing you should invite them to is to declare that there is none worthy of worship except Allah and that Muhammad is the messenger of Allah. If they accept it, inform them that Allah has made it an obligation upon them the five prayers in a day and night. If they accept it, inform them that Allah has made it an obligation upon them for charity which is collected from their rich and given to their poor.” (Reported by al-Bukhari (2/130, 158-159) and Muslim (1/38) from the narration of ‘Abdullah ibn Abbas.)
Zakat was made obligatory on Muslims only after the migration of the Prophet(pbuh) who insisted that the Muslims abide by this injunction. He(pbuh) sent out messengers to collect the zakat from the wealthy and sent evaluators to the plantations to approximate the potential value of wealth so as to calculate the zakat due on the owners.
All this effort highlights the importance of zakat. It is wajib upon the leader of the Muslims to take it seriously and implement it, ensuring that all Muslims upon whom zakat is due comply. He should not be lackadaisical about this obligation.
He who refutes the obligation of zakat has disbelieved in Islam and is considered an apostate. This is because he has believed in Allah and His messenger. Furthermore, it is essential that every Muslim know that zakat is an obligation in the din. It may arise that a Muslim assumes that zakat is something good and so it is mustahabb. Hence, he who wishes can pay zakat and he does not wish to do so need not pay zakat. Such an assumption will make him a disbeliever in Islam and he is considered an apostate.
However, he who accepts that it is obligatory but refuses to pay the zakat due to miserliness, then the obligation of zakat is reiterated to him. The leader of the Muslims must ensure that he complies with this obligation. If he still refuses, the leader of the Muslims takes it from him forcibly and reprimands him for his failure to oblige. If those who refuse to pay zakat have military might, the leader of the Muslims shall wage war against them to make them comply with the obligation. Abu Bakr al-Siddiq and the Companions battled those who refused to pay zakat until they submitted to the laws of Islam and paid their due. Again, this highlights the importance of this great obligation.
Zakat belongs to the poor and the other categories of people mentioned by Allah: {Zakat expenditures are only for the poor and for the needy and for those employed to collect [zakat] and for bringing hearts together [for Islam] and for freeing captives [or slaves] and for those in debt and for the cause of Allah and for the [stranded] traveler – an obligation [imposed] by Allah. And Allah is Knowing and Wise.} (Al-Tawbah: 60)
Zakat is not paid out because it is recommended or because it is charity, but it is wajib on the wealth of the rich and it is distributed to the poor and the rest of the categories of people. One has no choice to pay or not to pay, {And from their properties was [given] the right of the [needy] petitioner and the deprived.} (Al-Dhariyat: 19) It is an obligation and so one must pay the zakat.
It becomes wajib with five conditions: A free person, Islam, attaining nisab, established ownership and possessing it for a year.
Zakat becomes mandatory when there are five conditions present:
First: A free person. A slave need not pay zakat even if he has in his possession wealth. His wealth belongs to his master. Zakat is wajib on the free person who has wealth equivalent to or more than the fixed nisab.
Second: Islam. Zakat is not mandatory upon a disbeliever. That is, it is not demanded of him as long as he is a kafir. This is because paying zakat is an act of worship. As such, it is accepted only from a Muslim. If he embraces Islam, it is not necessary for him to pay the zakat that he had missed out on while he was a disbeliever. He needs to pay zakat for the year he became Muslim and onwards.
Third: Attaining the nisab. Nisab is a fixed amount on which zakah is due. If one has less than this amount, he need not pay zakat. Nisab differs according to the type of wealth. Silver currency and cash has a nisab. Gold has its own nisab. Camels, sheep and cows have different nisabs. The produce from the land has its own nisab.
Hence, the nisab corresponds with the type of wealth or property. This will be explained in detail soon. He who does not attain the fixed amount called nisab for any of these types of wealth or property need not pay zakat.
Fourth: Established ownership. When the fruits and grains begin to yield or ripe, zakat becomes wajib upon them. However, it does not become wajib until this fact is established. So, if the trees and plants have just been planted, zakah is not wajib at this time as he does not know what amount he will harvest, if ever at all. If an evil occurs to the crops before the harvest, which was not brought about due to the carelessness of the owner, then zakat is not wajib upon him as he did not attain the wealth he was expecting. His wealth was not established.
Fifth: Possessing it for a year, that is, the wealth is in one’s possession for twelve months. As the Prophet(pbuh) said, “There is no zakat except on wealth that has been preserved for a year.” (Reported by al-Tirmidhi (631) and al-Daraqutni (2/90) and al-Bayhaqi (4/104) from the narration of ‘Abdullah ibn ‘Amr.) I.e., from the time he gained the wealth.
Except zakat on the produce from land. Exceptions to this are the offspring of cattle and the profit from trade, even if they do not attain nisab. The fiscal year is counted from the source of these two that has attained nisab. If it has not attained nisab, then it is combined.
The condition that wealth be possessed for a year is not applicable for the following:
First: Zakat on the produce from land. This is wealth on which a tenth should be given as zakat. For grains and fruits, zakat is due during the time of harvest even if it has not been a year since the last time he paid zakat. Allah says: {And pay the due of it on the day of its reaping} (Al-An’am: 141)
Second: The offspring of cattle are exempt from the one-year possession rule. One year of possession for the offspring runs concurrently with the adults. That is, if the offspring is just born, zakat is paid on the offspring along with that of the adults if the latter has attained nisab. If its nisab is not attained, then the fiscal year is calculated from when the nisab amount is reached with the birth of the offspring. If for example, an offspring is born to cattle that have reached nisab within the fiscal year, the zakat for the offspring is paid at the end of the year even though it has not been alive for one whole year. This is because the year of possession for the offspring is calculated in tandem with the adults’
Third: Profit from trade. The fiscal year of this is calculated based on the invested capital. If the invested capital has attained nisab and there is a profit in the trade, then zakat is paid for both capital and profit.
However, if the profit is delayed a short while then the zakat for the profit is due along with the capital when the latter has been in possession for a year. If the profit will only be had at the end of the year, then it is not to be considered for a separate year. Instead, the year for profit runs concurrent with the invested capital, provided that the latter has attained nisab. If the invested capital falls short of nisab, then it is to be combined with the profit and the year begins only afterwards. After one year of combining the capital and profit, the zakat for the total amount is paid.
He who has given out loans or share in the dowry or other such wealth which he loaned out to a solvent or insolvent debtor, must backdate the payment of zakat when he comes into possession of it.
“He who has given out loans or share in the dowry or other such wealth which he loaned out to a solvent or insolvent debtor, must backdate the payment of zakat when he comes into possession of it”: Zakat is wajib on money that is in the possession of a person or that is in the hands of others in the way of debt. This is because ultimately the money belongs to him. If a year has lapsed after giving out the loan, he must pay zakat for it if the debtor is solvent and settles the debt or otherwise. This is because there is a high probability that the debtor will settle the debt shortly if not already settled. However, what if the debtor is insolvent and is unable to pay off the debt? Since the creditor is unsure if the debtor will ever return his money, he need not pay zakat for that debt as long as it is being owed by that insolvent debtor. The creditor pays zakat for the debt once it is returned to him. Likewise, is the case if the money is owed by someone possessing wealth who is delaying the repayment to the extent that the creditor does not know if he will be repaid or not.
The scholars differ as to the period of which the zakat payment is backdated. (See al-Mughni (4/270).) Some scholars are of the view that he must backdate the payment for the entire period of the loan.
Some others are of the opinion that he backdates the payment of zakat for only one year. That is, the year the loan was returned. Some scholars claim that a fresh year starts from the day the loan is returned. Hence, he needs to pay the zakat only after twelve months. This is because the creditor has no guarantees when he will get his money back if it is ever returned at all. The preferred view, inshallah, is the second view which states that he backdates the payment of one year as zakat for the loan. That is, the year in which the loan is returned to him.
Zakat need not be paid on an amount when subtracting his debt from it decreases the amount to less than the nisab. This applies to observable property as well. Expiation is like debt.
“Zakat need not be paid on an amount when subtracting his debt from it decreases the amount to less than the nisab”‘. We mentioned earlier regarding the creditors. Now we shall discuss about the debtors. That is, he has wealth but is also in debt. Some scholars say: If paying off his debt reduces the amount to less than the nisab, he need not pay zakat. If otherwise, zakat is wajib for him on the amount that is left after paying off the debt. (See al-Insaf (3/24).) There is no zakat on the amount paid off as debt.
Another opinion that is the ruling in present times is: He must pay zakat for the total amount regardless of whether some of it is used to pay off his debt. (This is the view of Imam al-Shafi’i and others. See al-Mughni (1/263).) The Prophet(pbuh) commanded that zakat be paid from the wealth. He did not seek details like if the owner was indebted or not.
“This applies to observable property as well”: That is, the amount that reduces below the nisab after the debt settlement includes observable property and not just cash. This is based on the first view. Examples of observable property are: agricultural produce, livestock and other tradable commodities. Non-observable property refers to money.
“Expiation is like debt”: Expiation that has to be fulfilled by a person is like the debt which he owes. The rules for both are similar for expiation is a debt to Allah. If in carrying out his expiation the amount on which zakat is due decreases below the nisab, then there is no zakat for it. This is based upon the first view.
If he has young offspring as livestock, the fiscal year is calculated from the day they attain the value of the nisab.
“If he has young offspring as livestock, the fiscal year is calculated from the day they attain the value of the nisab”‘: Zakat is wajib on livestock which attain the value of the nisab; the age of the animals notwithstanding. The fiscal year is calculated from when the animals attain the value of nisab. The Prophet(pbuh) said, “Account for the newborn lamb but do not take it from them.” (Reported by Malik in al-Muwatta (p. 179) and al-Bayhaqi in al-Sunan (4/100) from the sayings of ‘Umar ibn al-Khattab.) This is evidence for the fact that zakat is paid for young livestock.
And if the amount decreases below the nisab during the course of the fiscal year or if he sold a thing or replaced what he had for another, as long as he did not intend to disrupt the fiscal year so as to evade the payment of zakat. There is no disruption to the fiscal year if he replaces his possession with something similar.
“And if the amount decreases below the nisab during the course of the fiscal year or if he sold a thing or replaced what he had for another, as long as he did not intend to disrupt the fiscal year so as to circumvent the payment of zakat”: If in an unexpected turn of events one’s wealth decreases below the nisab or is totally lost during the year, then there is no zakat on the wealth. This is due to the absence of the condition which makes zakat wajib: the attainment of the nisab.
Similarly, if he were to sell his property during the course of the year, he is not required to pay zakat on it as he no longer owns it. However, zakat is to be paid for the amount received if it attains the nisab and remains in his possession for a year.
If he replaces his possessions with something else, for example if an owner of sheep that have attained the nisab decides to sell it in exchange for camels. As the nisab for sheep and camel varies there is a possibility that the camels he brought do not reach the nisab. In this case the owner now does not have to pay zakat on the camels he owns. This is valid provided that his intention was not to evade zakat. Having this intention will make it wajib for him to pay zakat on the value of the camels. This is because circumvention does not absolve the rights due to the people.
“There is no disruption to the fiscal year if he replaces his possession with something similar”: If he replaces one type of cattle for something similar, then the fiscal year is not disrupted. It will not begin over at the date of the latest purchase.
Zakat is wajib in the same form as that of the wealth. It is a liability. However, a zakat mandate does not necessarily mean the ability to pay zakat nor the presence of wealth. Zakat is like debt liable on inheritance
“Zakat is wajib in the same form as that of the wealth. It is a liability. However, a zakat mandate does not necessarily mean the ability to pay zakat”: Zakat is paid in the form of wealth. The Prophet(pbuh) said, “One sheep for every forty sheep.” (Reported by Abu Dawud (1568), al-Tirmidhi (621) and Ibn Majah (1805) from the narration of Abdullah ibn ‘Umar) Zakat is a liability. For example, if the wealth is destroyed after zakat becomes due on it. If the wealth was still in his possession when it was destroyed, then zakat must be paid for it. In the case of unripe dates or grains, they are not in his possession figuratively. Hence, if they are destroyed before harvesting, zakat need not be paid. We have elaborated on this point when we discussed established property earlier on.
If the wealth, on which zakat was due, was in his possession when it was destroyed, then he has to pay zakat for it as liability was established when a year had lapsed from the point the wealth attained the nisab. It is considered a debt he owes as he delayed the payment of zakat after it became wajib.
It was incumbent upon him to expedite the payment of zakat without procrastination so that no unforeseen circumstances impeded him in discharging this obligation. Zakat-was wajib upon him before it was destroyed. Hence, it is not absolved with the loss of his wealth provided that it was in his possession.
“Nor the presence of wealth”: As we have mentioned, the presence of wealth is not a condition for zakat. If it is destroyed, zakat is still wajib upon it as the liability was established. It is now considered to be a debt he owes.
“Zakat is like debt liable on inheritance”: If a person dies before paying the zakat, it has to be paid off from the money he has left behind just like the debt he owes. This is because debt owed by the deceased is divided into two: [(i) debts to Allah and (ii) debts to the people.]
Debt owed to Allah such as zakat, expiations and vows. It is wajib to pay this off from the wealth left behind even before his will is executed and the inheritance is distributed. This is similar to the debt owed to people. Therefore, the author mentions, “Zakat is like debt liable on inheritance.” Both types of debt must be paid off from the wealth left behind by the deceased even before the execution of his will and distribution of the inheritance.
By Shaykh Salih ibn Fawzan al-Fawzan
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