Indexed OCR Text

Shāmī:
لأن سبيل الكسب الخبيث التصدق إذا تعذر الرد على أربابها.(شامى)
If a person has halal wealth which has become adulterated with harām
wealth - e.g. a bribe or usury which is mixed with his original wealth -
and it is possible to distinguish between the two, then the same rule
will apply. That is, if he knows the original owner, it is necessary for
him to return that amount to him. If not, he has to give it in charity to
the poor without any intention of reward.
If it is difficult to differentiate between the two, then according to
Imām Abū Hanīfah rahimahullah, when harām wealth gets mixed with
halal wealth, the haram wealth will be included in his ownership. It
will therefore be wajib to pay zakah on this mixed wealth. There is
more ease in this view and it is also to the advantage of the poor. This
is why the jurists give preference to this view.
Ad-Durr al-Mukhtār:
ولو خلط السلطان المال المغصوب بماله، ملک فتجب الزكاة فيه ويورث عنه،
لأن الخلط استهلاك إذا لم يمكن تمييزه عند أبي حنيفة ... وإلا فلا زكاة كما
لو كان الكل خبيثاً، كما في النهر عن الحواشي السعدية. (الدر المختار: ٢٢٩٠،
سعيد)
وفي الشامي: (كما لو كان الكل خبيثاً) في القنية: لو كان الخبيث نصاباً لا يلزمه
الزكاة، لأن الكل واجب التصدق عليه فلا يفيد إيجاب التصدق ببعض.
(شامى: ٢٢٩١، سعيد)
Al-Fatāwā al-Bazzāzīyyah:
لو بلغ المال الخبيث نصاباً لا يجب فيه الزكاة، لأن الكل واجب التصدق.
(الفتاوى البزازية على بامش الهندية: ٢٨٦)
For additional details refer to:
Imdād al-Fatāwā, vol. 2, p. 14; Imdād al-Ahkām, vol. 2, p. 3; Kifāyatul Muftī,
vol. 4, p. 256; Ahsan al-Fatāwā, vol. 4, p. 283.
Allāh ta ālā knows best.
121

Debts
Question
1. I gave Zayd R10 000.00 as a loan. He promised to pay me the
entire amount after three years. This period came to an end in
January 2004.
2. 'Umar took a loan of R20 000.00 and promised to pay me
R2 000.00 monthly.
Is zakāh wajib on me for the three years? How should I calculate zakāh
on the loan which is being paid to me in instalments?
Answer
1. Once the debt is repaid to you, it is wajib on you to pay zakah for the
last three years.
2. It is necessary for you to pay zakah on whatever amount you receive
as repayment of the debt.
Marāqī al-Falāh:
وزكاة الدين على أقسام: فإن قوي ووسط وضعيف؛ فالقوي هو بدل القرض
ومال التجارة إذا قبض وكان على مقر ولو مفلساً أو على جاحد عليه بينة زكاه
لما مضى ويتراخى وجوب الأداء إلى أن يقبض أربعين درهماً، ففيها درهم، لأن
ما دون الخمس من النصاب عفو لا زكاة فيه وكذا فيما زاد بحسابه. (مراقى
الفلاح: ٢٦٢، كتاب الزكاة، بيروت، كذا فى الشامى: ٢٣٠٥، سعيد)
Al-Muhīt al-Burhānī:
إذا قبض منها أربعين درهماً يجب عليه الأداء بقدر ما قبض، هذا كله قول أبي
حنيفة. (المحيط البرهانى: ٣٢٤٦)
Fatāwā Dār al-'Ulūm Deoband:
It is wajib to pay zakāh once a person recovers his debts. However, it is
also permissible for him to pay it before it is repaid to him. The same
rule applies to the debt which can be recovered, and the one which
will probably not be repaid in the future. Past zakah which had to be
paid becomes wajib once the debt is repaid, but it is also permissible to
pay it at present. If a debt is being repaid in instalments, a person must
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continue paying its zakāh as he receives it. It is also permissible for
him to pay for the entire amount either before it is repaid or after.1
Jadīd Fiqhī Masā'il:
If a person loaned an amount to a person, or a trader sold his goods to
a person on credit; he will have to pay zakah on the entire amount if
he receives the payment in full. If he receives the payment after
several years, he will have to pay for all those years. If he receives the
repayment in instalments, he must pay zakah for whatever amount he
receives. However, if the amount is less than the nisab, there will be no
zakāh on it. This is known as a strong debt (dayn-e-qawī) in the
definition of jurisprudence.2
Allāh ta ālā knows best.
Is zakäh the responsibility of the debtor
Question
A person gave a loan to another. This amount has left his ownership
and gone into the ownership of the debtor. Who will pay the zakah?
Answer
The amount given as a loan is in the ownership of the lender or we can
say that he has the right of ownership over it. This is why zakah is
wajib on him, and not on the person who borrowed the amount.
Ad-Durr al-Mukhtār:
فلا زكاة على مكاتب لعدم الملك التام ولا في كسب مأذون ولا في مرهون بعد
قبضه ولا فيما اشتراه لتجارة قبل قبضه ومديون للعبد بقدر دينه فيزكي
الزائد إن بلغ نصاباً وعروض الدين كالهلاك عند محمد ورجّحه في البحر
ولو لم نصب صرف الدين لأيسرها قضاء ولو أجناساً صرف لأقلها زكاة. (الدر
المختار: ٢٩٦٣، سعيد)
1 Fatāwā Dār al-'Ulūm Deoband, vol. 6, p. 96.
2 Jadīd Fiqhī Masā'il, vol. 1, p. 212.
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Al-Fatāwā al-Hindīyyah:
ومنها الملك التام وهو ما اجتمع عليه الملك واليد وأما إذا وجد الملك دون
اليد كالصداق قبل القبض أو وجد اليد دون الملک كملک المكاتب والمديون
لا تجب فيه الزكاة كذا في السراج الوهاج. (الفتاوى الهندية: ١٧٧٣، وطحطاوى
على الدر: ١٣٩١)
Jadīd Fiqhī Mabahith:
A debt which has to be paid for trading goods or which was taken for a
loan, and the following prerequisites are found in it:
1. The debtor acknowledges that he owes it.
2. The debtor has the ability to repay it.
3. The creditor can recover it easily from him.
Then such a loan is called a strong loan. The zakah for it has to be paid
by the lender.1
Kifāyatul Muftī:
The owner of the money has to pay the zakah, it is not the
responsibility of the one who took the loan.2
Ap Ke Masā'il Aur Oen Kā Hull:
The principle is that the person who gives the loan is responsible to
pay its zakāh; and not the person who took the loan. Thus, the zakah
for the amount under question is not your responsibility. The person
who gave you the loan has to pay its zakāh.3
Allāh ta'ālā knows best.
When a father borrows money from his immature son
Question
A man continued borrowing money over a period of time from his
immature son and had the intention of returning it. A considerable
period of time passed until such time that his son became mature.
1 Jadīd Fiqhī Mabāhith, vol. 6, p. 288.
2 Kifāyatul Muftī, vol. 4, p. 266.
3 Āp Ke Masā'il Aur Oen Kā Hull, vol. 3, p. 351.
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During this entire period, the father did not pay any zakah on the
borrowed amount. Is it obligatory to pay zakah on this amount?
Answer
The ruling with regard to this amount is exactly like that of a debt. In
other words, once it is repaid, the zakah will have to be paid. It will be
necessary to pay zakah for all the years from the time the son became
mature. There is no zakah for the period before he became mature.
The year of calculation will commence from the time he became
mature.
Al-Fatāwā al-Hindīyyah:
وكذا الصبي إذا بلغ يعتبر ابتداء الوقت من وقت بلوغه. (الفتاوى الهندية:
())vs
Marāqī al-Falāh:
وزكاة الدين على أقسام: فإنه قوي ووسط وضعيف؛ فالقوي هو بدل القرض و
مال التجارة إذا قبض وكان على مقر ولو مفلساً أو على جاحد عليه بینة زكاه لما
مضى ويتراخى وجوب الأداء إلى أن يقبض أربعين درهماً، ففيها درهم، لأن ما
دون الخمس من النصاب عفو لا زكاة فيه وكذا فيما زاد بحسابه. (مراقى
الفلاح: ٢٦٢، كتاب الزكاة، بيروت ، كذا فى الشامى: ٢٣٠٥، سعيد)
Al-Muhīt al-Burhānī:
إذا قبض منها أربعين درهماً يجب عليه الأداء بقدر ما قبض، هذا كله قول أبي
حنيفة. (المحيط البرهانى: ٤٦/ ٣)
Allāh ta'ālā knows best.
Long-term loans
Question
Is a long-term loan an obstacle to zakāh?
Answer
When it comes to long-term loans, the amount which was paid for that
year will be deducted from the zakah that is payable for that year, and
zakāh will then be wajib on the remaining wealth. In other words, the
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entire loan amount will not be deducted, nor will it be an obstacle to
zakāh.
Hāshiyah at-Tahtāwī:
(قوله المؤجل) وقيل المهر المؤجل لا يمنع لأنه غير مطالب به عادة بخلاف
المعجل وقيل إن كان الزوج عزم على الأداء منع وإلا فلا، لأنه لا يعد ديناً بحر
عن غاية البيان، وفي القهستاني والصحيح أن المؤجل غير مانع كما في الجواهر.
(حاشية الطحطاوى على الدر: ١٣٩١)
Shāmī:
(قوله أو مؤجلا) عزاه في المعراج إلى شرح الطحاوي وقال: وعن أبي حنيفة لا
يمنع وقال الصدر الشهيد: لا رواية فيه ولكل من المنع وعدمه وجه، زاد
القهستاني عن الجواهر والصحيح أنه غير مانع. (شامى: ٢٢٦١، سعيد)
Badā'i' as-Sanā'i':
وعلى هذا يخرج مهر المرأة فإنه يمنع وجوب الزكاة عندنا معجلاً كان أو مؤجلاً
لأنها إذا طالبته يؤاخذ به، وقال بعض مشايخنا: إن المؤجل لا يمنع لأنه غير
مطالب به عادة. (بدائع الصنائع: ٢٨)
Al-Fatāwā at-Tātārkhānīyyah;
السراجية: الدين المؤجل قال بعضهم: يمنع الزكاة، وذكر مجد الأئمة السرخسي
عن مشايخ أنه لا يمنع. (الفتاوى التاتارخانية: ٢٢٩٢)
Jadīd Fiqhī Mabāhith:
When pondering over the issue of zakah, it is necessary to not confine
one's self to the juristical details, but to look at the general objective
and purpose of the Shari'ah, and the spirit of zakah. The obvious spirit
of the Shari'ah as regards zakah is that a person considers the rights of
the poor in his wealth, and spends on them. This is why the jurists
have laid down a rule that when there is a situation wherein there is
possibility of zakāh being wajib or not wajib, that angle must be given
preference to where there is benefit for the poor. In our present times,
businesses are conducted in a manner where long-term loans have
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become quite common. These are paid in instalments over long
periods of time. The one who takes such a loan is able to acquire
immense economic benefits. The amount which he borrows does not
remain stagnant, but constantly fluctuates. In the language of the
jurists, it is literally on the level of mal-e-nāmī (wealth in which there is
growth). However, if this loan is classified as an obstacle to zakāh, it
will mean that the poor will be deprived of their rights forever.
Bearing in mind the changing conditions and situations, the latter day
jurists said that the money which is owed to a woman as dowry is not
an obstacle to zakah, it will be most appropriate for long-term loans to
be treated as investment loans. Therefore, whatever instalments are
paid for that year [as repayment of the loan] will be deducted from the
person's assets of that year, and zakah will be wajib on the remaining
wealth. Support for this ruling is also obtained from the ruling of the
jurists when they say that the debt of supporting a woman is not
considered to be an obstacle to zakāh. The reason they give is that the
expenses for supporting her are not wajib all at once. Rather, they
become wajib in instalments.1
لأنها تجب شيئاً فشيئاً فتسقط إذا لم يوجد قضاء القاضي أو التراضي.
Refer to Jadīd Fiqhī Masā'il, vol. 1, p. 214 and Īdāh an-Nawādir, vol. 2, p.
37 for additional details.
Allāh ta'ālā knows best.
Zakah before the dowry is received
Question
A husband has not paid his wife her dowry as yet. Is zakah wajib on her
for this dowry which she is owed?
Answer
Zakāh is not wajib before she receives the dowry.
Al-Bahr ar-Rā'iq:
قسم أبو حنيفة الدين على ثلاث أقسام قوي ... وضعيف ... وهو بدل ما ليس
بمال كالمهر والوصية وبدل الخلع ... وفي الضعيف لا تجب ما لم يقبض نصاباً
1 Jadīd Fiqhī Mabāhith, vol. 7, p. 749.
127

ويحول الحول بعد القبض عليه. (البحر الرائق: ٢٢٠٧، كوثث، والشامى: ٢٣٠٦،
باب زكاة المال، سعيد، والفقر على مذاهب الأربعة: ١٩٦١)
Fatāwā Dār al-'Ulūm Deoband:
Zakāh on her dowry is not wajib on her before she receives the dowry.1
Fatāwā Mahmūdīyyah:
Once the husband pays the dowry to his wife and it is equal to nisab,
and one lunar year has also passed, zakah will be wajib on the woman.
If the dowry is less than the nisab, and the woman has some other
amounts which when put together will equal the nisab, she will add
them together and pay zakah. If it still does not add up to the nisab,
zakāh is not wajib. In the same way, zakah on the dowry is not wajib
before she receives it.2
Allāh ta ālā knows best.
When an amount gets lost
Question
A person had an amount of money on which zakah had become wajib.
The entire amount got lost. Is zakah wajib on it?
Answer
Zakāh is not wajib after the amount is lost.
Tahtāwī:
ولا يضمن الزكاة مفرط غير متلف فهلاك المال بعد الحول يسقط الواجب و
هلاك البعض حصته، ويصرف الهالك إلى العفو، قوله يسقط الواجب لتعلقه
بالعين لا بالذمة (حاشية الطحطاوى على مراقى الفلاح: ٧١٨، قدیمی)
Ad-Durr al-Mukhtār:
فلا يسقط الفطرة وكذا الحج بهلاك المال بعد الوجوب كما لا يبطل النكاح
بموت الشهود بخلاف الزكاة والعشر والخراج لاشتراط بقاء الميسرة عن نفسه،
1 Fatāwā Dār al-'Ulūm Deoband, vol. 6, p. 57.
2 Fatāwā Mahmūdīyyah, vol. 9, p. 377.
128

وفي الشامي: قوله بخلاف الزكاة فإنها تسقط بهلاك المال بعد الحول يعني سواء
تمكن من الأداء أم لا لأن الشرع علق الوجوب بقدرة ميسرة والمعلق لقدرة
ميسرة لا يبقى بدونها. (الدر المختار مع الشامى: ٢٣٦١، سعيد)
Allāh ta ālā knows best.
An amount which is deposited in a bank
Question
Is zakāh obligatory on an amount which is deposited in a bank?
Answer
Zakāh is obligatory on an amount which is deposited in a bank because
the owner deposited it into the bank by his choice. Furthermore, the
amount belongs to him. Zakah will therefore be wajib after the passage
of one lunar year.
Jadīd Fiqhī Masā'il:
Whether an amount is deposited in a bank into a current account or as
a fixed deposit, zakāh will be wajib on the deposited amount. In order
for zakāh to be wajib, it is necessary for a person to be the owner of
wealth, and to have control over it. When he deposits an amount into a
bank, he obviously owns that amount. As for control over it, it may
appear not to be under his control, but because he deposited it by his
will and choice, the control which the bank has over the amount is like
that of a representative. This is why the jurists say that zakāh is wajib
on wealth which is given to someone as a trust [for safekeeping]. The
trustee's control over that amount is essentially the owner's control
over it. Therefore, zakah will be wajib on every such deposited amount
which the owner deposited by his will and choice.1
For additional details refer to:
Fatāwā Dār al-'Ulūm Deoband, vol. 6, p. 134; Imdād al-Ahkām, vol. 2, p. 25
and Fatāwā Rahīmīyyah, vol. 2, p. 14.
Allāh ta'ālā knows best.
1 Jadīd Fiqhī Masā'il, vol. 1, p. 216.
129

Zakāh on a deposit
Question
Is zakāh obligatory on an amount which is paid as a deposit? If it is
obligatory, then on whom?
Answer
A deposit is similar to a loan. Just as zakāh on a loan has to be paid by
the lender, in the same way, zakah is obligatory on a deposit, and this
has to be paid by the one who received the deposit.
Ad-Durr al-Mukhtār:
فلا زكاة على مكاتب لعدم الملک التام ولا في كسب مأذون ولا في مرهون بعد
قبضه ولا فيما اشتراه لتجارة قبل قبضه ومديون للعبد بقدر دينه فيزكي
الزائد إن بلغ نصاباً وعروض الدين كالهلاك عند محمد ورجّحه في البحر
ولو لم نصب صرف الدين لأيسرها قضاء ولو أجناساً صرف لأقلها زكاة. (الدر
المختار: ٢٢٦٣، سعيد)
Marāqī al-Falah:
وزكاة الدين على أقسام: فإنه قوي ووسط وضعيف؛ فالقوي هو بدل القرض و
مال التجارة إذا قبض وكان على مقر ولو مفلساً أو على جاحد عليه بينة زكاه لما
مضى ويتراخى وجوب الأداء إلى أن يقبض أربعين درهماً، ففيها درهم، لأن ما
دون الخمس من النصاب عفو لا زكاة فيه وكذا فيما زاد بحسابه. (مراقى
الفلاح: ٢٦٢، كتاب الزكاة، بيروت ، كذا فى الشامى: ٢٣٠٥، سعيد)
Allāh ta'ālā knows best.
Rental paid in advance
Question
A tenant pays one year's advance rental to the owner of the property.
Who should pay the zakah on this amount at the end of the lunar year?
Answer
Zakāh on this amount will have to be paid by the owner of the
property.
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Īdāh an-Nawādir:
When a tenant pays rent in advance to the landlord, the landlord
becomes its owner. The zakah for that amount has to be paid by the
landlord. The tenant does not have to pay zakah on that amount
because he does not enjoy absolute ownership of that amount.
إذا عجل الاجرة لا يملک الاسترداد. شامى: ٦/٠.
Jadīd Fiqhī Masā'il:
A payment which is made in advance comes into the ownership of the
landlord. This is why the landlord has to pay zakah on it. Ibn Humām
rahimahullāh writes:
وأما زكاة الأجرة المعجلة عن سنين في الإجارة الطويلة التي يفعلها بعض
الناس عقوداً ويشترطون الخيار ثلاثة أيام في رأس كل شهر فتجب على الآجر
لأن ملكها بالقبض. (فتح القدير: ٢١(٢)
Thus, when rent is paid in advance, its zakah will have to be paid by
the landlord.1
Allāh ta'ālā knows best.
1 Jadīd Fiqhī Masā'il, vol. 1, p. 218.
131

ZAKĀH ON TRADING GOODS AND RENTALS
The sale price is considered in trading goods
Question
A person wants to pay zakah for the trading goods which he has in his
shop. On what value should he calculate; on the purchase price or the
selling price? And at which date?
Answer
At the time of calculating zakah on trading goods, the selling price will
be taken into consideration.
Al-Fiqh al-Islāmī Wa Adillatuhu:
يقوم التاجر العروض أو البضائع التجارية في آخر كل عام بحسب سعرها في
وقت إخراج الزكاة لا بحسب سعر شرائها ويخرج الزكاة المطلوبة. (الفقه
الاسلامي وأدلته: ٢٧/٩٢، ٧٦٠، دار الفكر)
Al-Fiqh 'Alā al-Madhāhib al-Arba'ah:
وتعتبر قيمتها في البلد الذي فيه المال حتى لو أرسل تجارة إلى بلد آخر فحال
عليه الحول اعتبرت قيمتها في تلك البلد فلو أرسلها إلى مفازة اعتبرت قيمتها
في أقرب الأمصار إلى تلك المفازة. (الفقه على المذاهب الأربعة: ١٨٠٧)
Fatāwā Dār al-'Ulūm Deoband:
Question: A trader has trading goods and wants to pay zakah on them.
Will he take the purchase price at the end of the year into
consideration or the current market price?
Answer: The market price at the time of calculating the zakah will be
taken into consideration, irrespective of whether it is more or less
than the purchase price. As stated in Shāmī.1
Jawāhir al-Fatāwā:
Whether a person's wealth comprises of gold, silver or trading goods;
the selling price will be taken into consideration for the obligation of
zakāh. The purchase price will not be considered.1
1 Fatāwā Dār al-'Ulūm Deoband, vol. 6, p. 141.
132

Kifāyatul Muftī:
The current value of gold and silver will be taken into consideration
when calculating zakāh.2
Allāh ta'ālā knows best.
Calculating values for zakah of the past
Question
A person did not pay zakah for the past few years, and wants to pay it
now. How should he calculate the value of his goods? Or take the case
of a person on whom zakah became wajib in the month of Ramadan on
his trading goods, but delayed in the payment of the zakah for four
months. The value of his trading goods have increased during this
four-month period. Will he take the month of Ramadan into
consideration or the time when he is paying it? From the texts of Jadīd
Fighī Mabahith and Jadīd Fighī Masa'il we learn that the day on which he
is making the payment will be considered. The following is stated in
Jadīd Fiqhī Mabahith:
When calculating the value of goods for the payment of zakah, which
day's value will be taken into consideration? There are two views in
this regard. One view is that the day on which zakah became wajib -
after the passage of one lunar year - the value of the goods on that day
will be taken into consideration. The other view is that the day on
which the zakah is being paid will be considered. The question which
arises is which view should the owner of the wealth act on? After
pondering over this issue, we conclude that the day on which the
zakāh is being paid should be taken into consideration.3
Answer
If several years have passed and a person wants to pay zakah now,
then the end of his lunar year will be taken into consideration, zakāh
will be wajib, and that day will be considered. When his lunar year
ended in Ramadan and zakah had become wajib on him, and he now
wants to pay the zakah four months later, even then the day on which
zakāh became wajib ("the day of obligation") on him will be
considered. Most juridical texts concur with this view. This is also the
view of Imam Abu Hanīfah rahimahullah. Although some scholars
1Jawahir al-Fatāwā, vol. 1, p. 63; Imdād al-Fatāwā, vol. 2, p. 42.
2 Kifāyatul Muftī, vol. 4, p. 301.
3 Jadīd Fiqhī Mabāhith, vol. 7, p. 567.
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prefer the "day of payment", it creates certain problems because
prices are fluctuating all the time, making it difficult to specify a
certain value. Therefore, for the sake of ease, the "day of obligation" is
preferred.
The juridical texts are as follows:
Ad-Durr al-Mukhtār:
وتعتبر القيمة يوم الوجوب، وقالا: يوم الأداء. وفي السوائم يوم الأداء إجماعاً،
وبو الأصح، ويقوم في البلد الذي المال فيه. وفي الشامى: قوله وہو الأصح: أي
كون المعتبر في السوائم يوم الأداء إجماعاً بو الأصح فإنه ذكر في البدائع: أنه
قيل: إن المعتبر عنده فيها (السوائم) يوم الوجوب وقيل يوم الأداء، وفي
المحيط: يعتبر يوم الأداء بالإجماع وهو الأصح. (شامى: ٢٢٨٦، باب زكاة الغنم،
سعيد)
Al-Fatāwā at-Tātārkhānīyyah:
وفي الولوالجية: يقوم يوم حال عليها الحول بالغة ما بلغت بعد أن كانت قيمتها
في أول الحول مائتين ويزكي من مائتي دربم خمسة درابم. (الفتاوى
التاتارخانية: ٢٢٣٨، زكاة عروض التجارة، ادارة القرآن)
رجل لم مائتا قفيز حنطة للتجارة حال عليها الحول وقيمتها مائتا دربم حتى
وجبت عليها الزكاة، فإن أدى من عينها أدى ربع عشر عينها خمسة أقفزة
حنطة وإن أدى من قيمتها ربع عشر القيمة أدى خمسة دراهم، فإن لم يؤد حتى
تغير سعر الحنطة إلى زيادة وصارت تساوي أربعمائة فإن أدى من عين الحنطة
أدى ربع العشر خمسة أقفزة بالاتفاق، وإن أدى من القيمة أدى خمسة درابم
قيمتها يوم حولان الحول الذي يوم الوجوب عند أبي حنيفة وعنديما يؤدي
عشرة درابم قيمتها يوم الأداء. (الفتاوى التاتارخانية: ٢٢٤١، زكاة عروض
التجارة، ادارة القرآن)
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ولو كانت لم جارية للتجارة قيمتها مائتا دربم فزادت فى عينها بعد الحول حتى
صارت أربعمائة لا يجب في الزيادة شيء .. ولو زاد سعربا بعد الحول فصار
أربعمائة فعند أبي حنيفة تعتبر قيمتها يوم تمام الحول لا يجب إلا خمسة درايم.
(الفتاوى التاتارخانية: ٢٢٤٤، زكاة عروض التجارة)
Al-Fatāwā al-Hindīyyah:
وإن أدى القيمة تعتبر قيمتها يوم الوجوب لأن الواجب أحدبما ولهذا يجبر
المصدق على قبوله. (الفتاوى الهندية: ١٨٨٠، الفصل الثانى فى العروض)
Ahsan al-Fatāwā:
Question: When calculating zakah for gold, which day's value is
considered? The day on which it became wajib or on the day that it is
being paid?
Answer: The day of obligation is considered for zakah on gold, silver
and 'ushr. But for grazing animals, the day of payment will be
considered.1
Fatāwā Farīdīyyah:
Question: Gold was purchased at a price of 100 rupees per tolā and is
currently 800 rupees per tolā. On which value will the zakāh be
calculated?
Answer: Whatever the value is after the passage of one lunar year.2
Allāh ta ālā knows best.
Goods sold at wholesale and retail prices
Question
A business sells certain goods at a wholesale price and others at a retail
price. What value will be taken into consideration when calculating
zakāh?
1 Ahsan al-Fatāwā, vol. 4, p. 268.
2 Fatāwā Farīdīyyah, vol. 3, p. 414.
135

Answer
Zakāh on trading goods is based on the selling price. Thus the retail
price will be considered for those goods which are sold at a retail price,
and the wholesale price will be considered for those which are sold at
a wholesale price.
For details refer to:
Īdāh an-Nawādir, vol. 2, p. 44; Jadīd Fiqhī Masā'il, vol. 1, p. 220; Jadīd Fiqhī
Mabāhith, vol. 7, p. 568.
Allāh ta'ālā knows best.
A business plot
Question
What is the ruling for zakah on a business plot?
Answer
A business plot is included in one's trading goods. Zakah will therefore
be fard on the full value of the plot.
Al-Figh al-Hanafi Wa Adillatuhu:
روى البيهقي عن مجابد في قوله تعالى: "أنفقوا من طيبات ماكسبتم" (البقرة:
٢٦٧) قال: التجارة، ومما أخرجنا لكم من الأرض، قال: النخل، وروى
أيضاً عن سمرة بن جندب رضي الله عنه: أما بعد فإن رسول الله صلى الله
عليه وسلم كان يأمرنا أن نخرج الصدقة من الذي نعد للبيع (سنن أبى داود:
١٢٥) ... فالزكاة واجبة في عروض التجارة كائنة ما كانت إذا بلغت قيمتها نصاباً
من الذبب، أو الفضة. (الفقه الحنفى وادلته: ١٣٥٣، زكاة عروض التجارة،
بیروت)
Ahsan al-Fatāwā:
A business plot is included in one's trading goods. Zakah will therefore
be fard on the full value of the plot. Anything which is bought with the
intention of resale is included as trading goods.1
1 Ahsan al-Fatāwā, vol. 4, p. 295.
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Īdāh al-Masā'il:
A business plot is included in trading goods. Zakah is therefore fard on
the full value of the plot.1
Allāh ta'ālā knows best.
Trade books
Question
Is there zakāh on books for trade?
Answer
Zakāh will be wajib on books which have been bought for trade and
one year passes with them.
Al-Figh al-Hanafi Wa Adillatuhu:
روى البيهقي عن مجابد في قوله تعالى: "أنفقوا من طيبات ما كسبتم". (البقرة:
٢٦٧). قال: التجارة، ومما أخرجنا لكم من الأرض، قال: النخل وروى أيضاً
عن سمرة بن جندب رضي الله عنه: أما بعد فإن رسول الله صلى الله عليه
وسلم كان يأمرنا أن نخرج الصدقة من الذي نعد للبيع (سنن أبى داود: ١٢٢٥).
فالزكاة واجبة فى عروض التجارة كائنة ما كانت إذا بلغت قيمتها نصاباً من
الذبب، أو الفضة. (الفقه الحنفى وادلته: ١٣٥٣، زكاة عروض التجارة، بيروت).
Imdād al-Ahkām:
Zakāh on trade books: If you have books and one year passes with
them, then from every 1 000, 25 books will be taken out and given as
zakāh. Alternatively, the value of 25 books must be paid as zakāh. The
option which is easier and more beneficial to the poor must be
chosen.2
Allāh ta'ālā knows best.
A poultry farm and fish farm
Question
Is zakāh wajib on a poultry farm and fish farm?
1 Īdāh al-Masā'il, p. 106.
2 Imdād al-Ahkām, vol. 2, p. 31.
137

Answer
There is no zakah on the poultry house, the land on which the fish
pond is situated, and other associated equipment. However, if the
fowls and fish were bought with the intention of resale, then zakah on
their value will be wajib after the passage of one lunar year.
Īdāh al-Masā'il:
There is no zakah on the value of the poultry house or fish pond itself.
If the fish and their babies were bought with the intention of resale,
then zakah on their value will be wajib. However, if some fish are
washed away by floods, etc. there is no zakah on those which were
washed away, but on those which remain behind.1
Ahsan al-Fatāwā:
There is no zakāh on a poultry house, land on which a fish pond is
situated, and other associated equipment. If fowls and their chicks
were bought with the intention of resale, then zakah is wajib on their
value. If hens were bought with the intention of selling their eggs and
chicks, there is no zakāh. If fish and their babies were bought with the
intention of resale, zakāh is wajib on their value. If not, there is no
zakāh. As for whatever income is derived from the poultry farm or fish
farm, zakāh is wajib on it under all conditions.2
Allāh ta'ālā knows best.
A factory, mill, machinery, vehicles, etc.
Question
A person owns a factory, mill, machinery, vehicles, etc. Is there any
zakāh wajib on them?
Answer
There is no zakāh on the factory, mill, machinery, vehicles, etc.
However, if a person trades in these items, zakāh will be wajib on their
value.
1 Īdāh al-Masā'il, p. 107.
2 Ahsan al-Fatāwā, vol. 4, p. 300.
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Al-Hidāyah:
وليس في دور السكنى وثياب البدن وأثاث المنازل ودواب الركوب وعبيد
الخدمة وسلاح الاستعمال زكاة لأنها مشغولة بالحاجة الأصلية وليست بنامية
وعلى بذا كتب العلم لأبلها وآلات المحترفين لما قلنا. (الهداية: ١٨٨٦، كتاب
الزكاة)
Jawāhir al-Fiqh:
There is no zakah on the machinery in factories, mills, etc. However,
zakāh is obligatory on the goods which are produced from them.1
Fatāwā Dār al-'Ulūm:
There is no zakah on the tools used by craftsmen, as stated in ad-Durr
al-Mukhtar:2
وكذلك آلات المحترفين
Allāh ta ālā knows best.
Business properties
Question
A person is in the property business and has several properties. Does
he have to pay zakah on his unsold properties after the passage of one
lunar year?
Answer
Zakāh will be wajib on these properties after the passage of one year.
Badā'i' as-Sanā'i':
وأما أموال التجارة فتقدير النصاب فيها بقيمتها من الدنانير والدراهم فلا
شيء فيها ما لم تبلغ قيمتها مائتي درهم أو عشرين مثقالاً من ذهب فتجب
فيها الزكاة وهذا قول عامة العلماء ... لنا ما روي عن سمرة بن جندب رضي
1 Jawahir al-Fiqh, vol. 1, p. 385.
2 Fatāwā Dār al-'Ulūm, vol. 6, p. 93; Imdād al-Fatāwā, vol. 2, p. 42; Īdāh al-Masā'il,
p. 106.
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الله عنه أنه قال كان رسول الله صلى الله عليه وسلم يأمرنا بإخراج الزكاة من
الرقيق الذي نعده للبيع ... وقالا "هاتوا ربع عشر أموالكم". (بدائع الصنائع:
٢٢٠، فصل فى أموال التجارة، سعيد)
Al-Hidāyah:
الزكاة واجبة في عروض التجارة كائنة ما كانت إذا بلغت قيمتها نصاباً من
الورق أو الذهب لقوله عليه السلام فيما يقومها فيؤدى من كل مائتي درهم
خمسة دراهم ولأنها معدة للاستنماء بإعداد العبد فأشبه المعد بإعداد الشرع
ويشترط نية التجارة ليثبت الإعداد. (الهداية: ٩٥ ١، فصل فى العروض، شركة
علمية)
Kifāyatul Muftī:
If a person trades in properties, zakāh will be wajib on them on the
basis that they are classified as trade goods.1
Ahsan al-Fatāwā:
Zakāh is obligatory on land and buildings which are bought for resale,
or buildings which are constructed for resale.2
Allāh ta'ālā knows best.
Rented property
Question
I have given a house on rent. Do I pay zakah annually on the value of
the house or on the rental which I receive?
Answer
There is no zakah on the value of the house. However, if the rental
income is equal to nisab, or equals the nisab when added to your other
assets, zakāh will be obligatory after one lunar year.
1 Kifāyatul Muftī, vol. 4, p. 264.
2 Ahsan al-Fatāwā, vol. 4, p. 299.
140