Indexed OCR Text

Al-Bahr ar-Rā'iq:
ولو آجر عبده أو داره بنصاب إن لم يكونا للتجارة لا تجب ما لم يحل الحول
بعد القبض في قول أبي حنيفة. (البحر الرائق: ٢٢٠٨، كوئته)
Ad-Durr al-Mukhtār:
ولا زكاة على مكاتب ... ولا ثياب البدن وأثاث المنزل ودور السكنى و نحوها
وكذا الكتب. قال الشامي: ونحوها أي كثياب البدن الغير المحتاج إليها
وكالحوانيت والعقارات. (الدر مع الشامى: ٢٦٤/٢، ٢٦٥، سعيد)
Fatāwā Dār al-'Ulūm Deoband:
There is no zakah on properties but on the rental income when it
equals nisab, and one year passes on it [rental income] alone, or with
other assets, then zakāh will be wajib.1
Āp Ke Masā'il Aur Oen Kā Hull:
I have two houses; I live in one while the other is rented out. Do I pay
zakāh on the value of the house or on the rental income?
Answer: There is no zakah on the value of the house. Zakah will be
wajib on the rental income when it equals nisab.2
Kifāyatul Muftī:
There is no zakah on the house or its value whether it is lived in or not
(this is because it is not classified as "growing wealth"). Yes, if a person
deals in properties, zakāh will be wajib on them on the basis that they
are classified as "trade goods".
There is no zakah on the value of the house but on its income.3
Īdāh al-Masā'il:
A person has an additional house or shop which he gives on rent. Or he
has hired a vehicle, machinery, etc. There is no zakah on their value
but on their income after the passage of one lunar year. Alternatively
if he has cash, gold, silver, etc. equal to nisab from before, then there is
1 Fatāwā Dār al-'Ulūm Deoband, vol. 6, p. 133.
2 Āp Ke Masā'il Aur Oen Kā Hull, vol. 3, p. 371.
3 Kifāyatul Muftī, vol. 4, p. 263.
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no need for the passage of one lunar year with respect to those items
[house, shop, vehicle, machinery, etc.]. Instead, the rental/hiring
income will be added to the other assets and zakah will be obligatory.1
Allāh ta'ālā knows best.
A house valued at one million rand
Question
A person has given his house which is valued at one million rand out
on rent. This is his only means of income. The annual rental income
from this house is R24 000. He pays R25 000 (21/2 % of one million)
annually as zakah on this house. Is there any way he could cause the
obligation of zakāh to fall off his shoulders?
Answer
Zakāh is obligatory on a house which is for trade purposes. There is no
zakah on the value of a house which is given on rent. Yes, if the rental
income is added to other assets and it equals nisab, then zakah will be
obligatory after the passage of one lunar year. If not, there will be no
zakāh.
Al-Bahr ar-Rā'iq:
ولو آجر عبده أو داره بنصاب إن لم يكونا للتجارة لا تجب ما لم يحل الحول
بعد القبض في قول أبي حنيفة. (البحر الرائق: ٢٢٠٨، كوئته)
Ad-Durr al-Mukhtār:
ولا زكاة على مكاتب ... ولا ثياب البدن وأثاث المنزل ودور السكنى ونحوها
وكذا الكتب. قال الشامي: ونحوها أي كثياب البدن الغير المحتاج إليها
وكالحوانيت والعقارات. (الدر مع الشامى: ٢٦٤/٢، ٢٦٥، سعيد)
Fatāwā Dār al-'Ulūm Deoband:
There is no zakah on properties but on the rental income when it
equals nisab, and one year passes on it [rental income] alone, or with
other assets, then zakāh will be wajib.2
1 Īdāh al-Masā'il, p. 105; Majma' al-Anhur, vol. 1, p. 22; Imdād al-Fatāwā, vol. 2, p.
41.
2 Fatāwā Dār al-'Ulūm Deoband, vol. 6, p. 133.
142

Āp Ke Masā'il Aur Oen Kā Hull:
I have two houses; I live in one while the other is rented out. Do I pay
zakah on the value of the house or on the rental income?
Answer: There is no zakah on the value of the house. Zakah will be
wajib on the rental income when it equals nisab.1
Kifāyatul Muftī:
There is no zakah on the house or its value whether it is lived in or not
(this is because it is not classified as "growing wealth"). Yes, if a person
deals in properties, zakāh will be wajib on them on the basis that they
are classified as "trade goods".
There is no zakah on the value of the house but on its income.2
Īdāh al-Masā'il:
A person has an additional house or shop which he gives on rent. Or he
has hired a vehicle, machinery, etc. There is no zakah on their value
but on their income after the passage of one lunar year. Alternatively
if he has cash, gold, silver, etc. equal to nisab from before, then there is
no need for the passage of one lunar year with respect to those items
[house, shop, vehicle, machinery, etc.]. Instead, the rental/hiring
income will be added to the other assets and zakah will be obligatory.3
Kitāb al-Fatāwā:
Zakāh is wajib on a house when it has been acquired for trade
purposes. If a house is more than what he needs but is not for trade
purposes, and is instead given out on rent or used for some other
purpose, then there is no zakāh on it.4
Also refer to Fatāwā Mahmūdīyyah, vol. 9, p. 425.
Allāh ta'ālā knows best.
Land given out on rent
Question
A person has given out his land on rent. Is there zakah on it?
1 Ap Ke Masā'il Aur Oen Kā Hull, vol. 3, p. 371.
2 Kifāyatul Muftī, vol. 4, p. 263.
3 Īdāh al-Masā'il, p. 105; Majma' al-Anhur, vol. 1, p. 22; Imdād al-Fatāwā, vol. 2, p.
41.
4 Kitab al-Fatāwā, vol. 3, p. 271.
143

Answer
Ad-Durr al-Mukhtār:
ولا زكاة على مكاتب ... ولا ثياب البدن وأثاث المنزل ودور السكنى ونحوها
وكذا الكتب. قال الشامي: ونحوها أي كثياب البدن الغير المحتاج إليها
وكالحوانيت والعقارات. (الدر مع الشامى: ٢٦٤/٢، ٢٦٥، سعيد)
Fatāwā Dār al-'Ulūm Deoband:
There is no zakah on properties but on the rental income when it
equals nisab, and one year passes on it [rental income] alone, or with
other assets, then zakāh will be wajib.1
Ap Ke Masā'il Aur Oen Kā Hull:
I have two houses; I live in one while the other is rented out. Do I pay
zakah on the value of the house or on the rental income?
Answer: There is no zakah on the value of the house. Zakah will be
wajib on the rental income when it equals nisab.2
Allāh ta ālā knows best.
Soap belonging to a washer-man
Question
A washer-man has soap, fabric-dyes, and other detergents which he
uses for washing clothes. Does he have to pay zakah on these items
after the passage of one lunar year?
Answer
There is no zakah on the soap and other items of a washer-man. This is
because there is no zakah on items whose effects do not remain on the
manufactured goods. Yes, if he bought a fabric-dye and its value is
equal to nisab after the passage of one lunar year, zakah will be
obligatory on it.
1 Fatāwā Dār al-'Ulūm Deoband, vol. 6, p. 133.
2 Āp Ke Masā'il Aur Oen Kā Hull, vol. 3, p. 371.
144

Al-Fatāwā al-Hindīyyah:
أما إذا كان يبقى أثرها فى المعمول كما لو اشترى الصباغ عصفراً أو زعفراناً
ليصبغ ثياب الناس بأجر وحال عليه الحول كان عليه الزكاة إذا بلغ نصاباً وإن
لم يبق لذلك العين أثر في المعمول كالصابون والحرض لا زكاة فيه. (الفتاوى
الهندية: ١٧٧٢، جديد فقهى مسائل: ١٢٠٩)
Allāh ta'ālā knows best.
When rental was not received for several years
Question
Rental was not received for several years for a house which was given
out on rent. Does the owner of the house have to pay zakah on it? Does
he have to pay zakah on the past years when he receives the
accumulated rental?
Answer
There is no zakah on the rental before one can take possession of it.
After receiving it and after the passage of one lunar year, zakah will be
wajib for that year only. There is no zakah on the past years.
Al-Bahr ar-Rā'iq:
ولو آجر عبده أو داره بنصاب إن لم يكونا للتجارة لا تجب ما لم يحل الحول
بعد القبض في قول أبي حنيفة. (البحر الرائق: ٢٢٠٨، كوئته)
Shāmī:
لكن قال في البدائع أن رواية ابن سماعة أن لا زكاة فيه حتى يقبض المائتين و
يحول الحول من وقت القبض هي الأصح من الروايتين عن أبي حنيفة، ومثله
في غاية البيان. (شامی: ٢٣٠٦، باب زكاة المال، سعيد)
Jadīd Fiqhī Masā'il:
When the definition of a dayn-e-qawi (strong loan) and dayn-e-ausat
(average loan) is viewed, it becomes clear that when the jurists speak
of hiring, they are referring to the hiring of a slave. This is because in
these two categories of loans, an exchange of wealth is of fundamental
importance. And according to the Hanafis, it is only the service of a
145

slave which is classified as wealth. Based on this, the hiring of a free
person will be classified as dayn-e-da'if (a weak loan) for which the
workers have ownership (milkiyyat) but no possession (qabdah).
Therefore, there ought to be no zakah for past years on this amount.
From the 'ulama' of India, Muftī Muhammad Shafi Sahib rahimahullah
and Muftī Jamīl Ahmad Sahib rahimahullah give preference to the view
that there will be no zakah for past years on this amount.1
Jadīd Fiqhī Mabāhith:
From the explicit statements of the jurists we learn that for complete
ownership (milk-e-tāmm) , there has to be ownership, possession and
control. Milk-e-tāmm is also referred to as milk-e-mutlaq and milk-e-
kāmil. The author of Badā'i' as-Sanā'i' gives the same definition of milk-e-
mutlaq as given above. That the owner must have ownership and
possession of the item.
Badā'i' as-Sanā'i':
منها الملك المطلق وهو أن يكون مملوكاً له رقبة ويداً. بدائع: ٢٨، شامى: ﴿٢.
(جديد فقهى مباحث: ٧٥٣٥، ادارة القرآن والعلوم الاسلامية)
In order for zakāh to be wajib, the owner must have full ownership
over his wealth. If he has full ownership over it, zakah will be wajib. If
not, zakāh will not be wajib. (Fatāwā 'Ālamgīrī, vol. 1, p. 172 and Shāmī,
vol. 1, p. 5).2
Allāh ta'ālā knows best.
Provident fund
Question
Is there zakah on a provident fund?
Answer
The amount which the government cuts off from a person's salary is
classified as a right and not as an ownership. Therefore, there is no
zakāh on it before he receives it. The interest which the government
gives on that amount is not interest because interest refers to an
addition to the amount which is owned by a person; and this amount is
not owned by the person. Yes, if a person deposits his own money in a
1 Jadīd Fiqhī Masā'il, vol. 1, p. 216.
2 Jadīd Fiqhī Mabāhith, vol. 7, p. 536.
146

bank and he receives a predetermined profit from it, it will be interest
which will be harām.
Fath al-Qadir:
فنقول قسم أبو حنيفة الدين على ثلاث أقسام: إلى قوله ... وضعيف وهو بدل ما
ليس بمال كالمهر والوصية وغيره إلى قوله ... وفي الضعيف لا تجب ما لم يقبض
نصاباً ويحول عليه الحول بعد القبض عليه. (فتح القدير: ٦٧(٢، كتاب الزكاة،
دار الفكر)
Badā'i' as-Sanā'i':
وأما دين الوسط فما وجب له بدلاً عن مال ليس للتجارة (إلى قوله) وفيه
روايتان عنه وروى ابن سماعة عن أبي يوسف عن أبي حنيفة أنه لا زكاة فيه
حتى يقبض المائتين ويحول عليه الحول من وقت القبض وهو أصح الروايتين
عنه الخ. (بدائع الصنائع: ٠(٢، سعيد)
Jadīd Fiqhī Mabahith:
Government departments and other organizations cut off a certain
amount from the salary of their employees and accumulate it in a fund
and add a certain amount from their side. This is saved and when the
employee retires, he receives his original amount plus the additional
amount given by the employer. The amount in the fund is
unanimously not classified as a strong loan, and it is preferred to
classify it as a weak loan. This is because the amount has not come into
the possession of the employee, it is not included in his ownership.
This is why the additional amount [paid by the employer] is not
classified as interest. When a person takes possession of a weak loan,
then the unanimous ruling is that there is no zakah for the past years.
This is why there will be no zakah on past years for a provident fund.
Imdād al-Fatāwā, vol. 2, p. 49; Fatāwā Mahmūdīyyah, vol. 3, p. 51; Jawāhir
al-Fatāwā, vol. 1, p. 385; Fatāwā Rahīmīyyah, vol. 5, p. 147; 'Azīz al-Fatāwā,
p. 368.
147

أما دين الوسط فما وجب له بدلاً عن مال ليس للتجارة (الى قوله) وفيه
روايتان عنه ... الخ. بدائع: ×٢، منحة الخالق: ٢٢٠٧، ومثله فى الشامى: ٢٣٠٦ ومثله
فى مجمع الأنهر: ١٧٩٥.
Kifāyatul Muftī:
The amount which is given by the government departments in the
name of a provident fund and other amounts which are added to it in
the name of interest - all these amounts are lawful. The added amount
is not classified as interest by the Shari'ah even though the
department may classify it as such. As regards the payment of zakāh
on this amount, the ruling is that it will only be paid after the amount
is received and it is not obligatory to pay the zakah before receiving
it.2
Fatāwā Dār al-'Ulūm Deoband:
A certain amount is deducted from the salaries of employees, and then
another amount is added to it. When an employee ends his
employment, he receives this accumulated amount. It is considered to
be a governmental gift. There is no zakāh for the past years. After the
employee receives the amount, and one lunar year passes, and it
equals nisāb; then only will it be wajib to pay zakah on it.
وعند قبض مائتين مع حولان الحول بعده أى بعد القبض من دين ضعيف و
هو بدل غير مال كمهر ودية وبدل كتابة. الدر المختار: ٢٤٩، باب زكاة المال،
٣
سعيد٣
Allāh ta ālā knows best.
Pension fund
Question
Is there zakāh on a pension fund? If it is obligatory, when should it be
paid - after receiving the entire amount or every year?
1 Jadīd Fiqhī Mabahith, vol. 6, p. 290.
2 Kifāyatul Muftī, vol. 8, p. 97.
3 Fatāwā Dār al-'Ulūm Deoband, vol. 6, p. 331.
148

Answer
A pension fund is like a gift from the government, and a gift does not
come into one's ownership before taking possession of it. Thus, after
receiving it, zakah will be wajib after the passage of one lunar year. If
the person has any other amounts of money and he adds the pension
fund to it, he will pay zakah on the combined amount at the end of the
lunar year.
Kifāyatul Muftī:
The pension which an employee receives at the end of his employment
is lawful because it is a type of gift or grant from the government.1
The ruling for a pension fund is the same as a provident fund. The
references were given previously.
Allāh ta'ālā knows best.
Trading shares
Question
Is there zakah on shares which are trading assets?
Answer
Zakāh is wajib on shares which are trading assets.
Jadīd Fiqhī Mabāhith:
In the light of explicit juridical statements and principles, when
paying zakāh, it is wajib to pay it on the original amount and on the
profits [dividends] which accrued from it. This is because when it
comes to trading goods, zakāh is wajib on the capital and the profits.
The market value will not be taken into consideration. However, if a
person deals in the buying and selling of shares, then when he is
calculating his zakah, he will have to base it on the market value of the
shares.2
Īdāh al-Masā'il:
If a person purchases shares in a company, zakāh will be wajib on the
capital investment and on the dividends which he receives.3
1 Kifāyatul Muftī, vol. 8, p. 97.
2 Jadīd Fiqhī Mabāhith, vol. 6, p. 251.
3 Īdāh al-Masā'il, p. 106.
149

Kitab al-Fatāwā:
Since shares are representative of trading goods, and zakāh is wajib on
trading goods, therefore zakah will be wajib on the shares according to
their market value.1
Also refer to:
Fatāwā Mahmūdīyyah, vol. 9, p. 420; Fatāwā Rahīmīyyah, vol. 2, p. 14;
Fatāwā Dār al-'Ulūm Deoband, vol. 6, p. 140.
Allāh ta'ālā knows best.
Shares in a construction company
Question
A person has shares in a construction company. Will he pay zakah on
its dividends or on the value of the shares?
Answer
If the company is engaged in business, he will pay zakah on the
original amount plus the dividends. If the company is not engaged in
business but merely collects rent, zakāh will be wajib on the dividends
and not on the original amount.
Kifāyatul Muftī:
If the company is engaged in business, zakah will be wajib on both the
invested amount and the dividends. If the company collects rent, there
is no zakāh on the invested amount but on the dividends.2
Fatāwā Rahīmīyyah:
Zakāh is wajib on shares if the company is engaged in business. For
example, it buys and sells clothing, steel, cement, supplies electricity
(it is an electricity company). In such a case, zakah will be wajib on the
original amount (value of the share) and on the profits/dividends. If
the company is not engaged in any business and only collects rent, e.g.
a tram or railway company, then there is zakah on the dividends and
not on the original amount.3
1 Kitāb al-Fatāwā, vol. 3, p. 268.
2 Kifāyatul Muftī, vol. 4, p. 257.
3 Fatāwā Rahīmīyyah, vol. 2, p. 14.
150

Fatāwā Mahmūdīyyah:
The land, buildings, machinery, etc. of a factory are not bought with
the intention of resale; they are the means for an income. There is no
zakāh on them. Zakāh will be wajib on the income as is the Sharī ah
ruling for cash, gold and silver.1
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: ٨٦ ١، كتاب
الزكاة)
Allāh ta'ālā knows best.
Precautionary amount of a company
Question
After engaging in business for the entire year, the company calculates
its profits and sets aside a certain amount from the profits as a
precautionary measure. This is done so that if it has to suffer any loss
in the future, it could go back to this reserved amount. The remaining
profits are distributed among the shareholders. Is there zakah on this
amount which the company has reserved as a precaution? In other
words, will the shareholders pay zakah on that amount, bearing in
mind that it is neither in their possession nor do they have the power
to do as they want with it?
Answer
Zakāh is obligatory on the shareholders for the amount from the
profits which is set aside as a precaution. This is because it falls under
the classification of a strong loan (dayn-e-qawi). Furthermore, the
company reinvested the precautionary amount into its capital
amount, and distributed the profits. Since zakah is obligatory on the
original share amount and the profits in a share trading company, the
shareholders will have to pay zakah on the capital amount and the
profits.
1 Fatāwā Mahmūdīyyah, vol. 9, p. 427.
151

Jadīd Fiqhī Mabahith:
In the light of explicit juridical statements and principles, when
paying zakāh, it is wajib to pay it on the original amount and on the
profits [dividends] which accrued from it. This is because when it
comes to trading goods, zakāh is wajib on the capital and the profits.
The market value will not be taken into consideration. However, if a
person deals in the buying and selling of shares, then when he is
calculating his zakah, he will have to base it on the market value of the
shares.1
Badā'i' as-Sanā'i':
أما القوي فهو الذى وجب بدلاً عن مال التجارة كثمن عرض التجارة من
ثياب التجارة وعبيد التجارة أو غلة مال التجارة ولا خلاف في وجوب الزكاة
فيه. (بدائع الصنائع: ٠(٢، سعيد)
Imdād al-Fatāwā:
When a person invested an original amount of 100 rupees for example,
some of that money was used for the buildings, machinery, etc. There
is no zakah on this amount. The remaining amount was used for the
actual trade. Zakah will be wajib on this amount together with
whatever profits are made irrespective of whether all the profits were
given to the partner, or some were given to him and the balance were
put back into the capital. For example, from 100 rupees, 20 rupees
were spent on the buildings, machinery, etc. Eighty rupees are put into
the business, and 15 rupees of profit is made from the 80 rupees. From
the 15 rupees, the partner receives ten while five rupees are put back
into the capital. Zakāh will be wajib on 95 rupees.2
Allāh ta ālā knows best.
When a buyer pre-pays
Question
A person booked to buy a flat for R100 000 which is not ready for
occupation as yet. If the buyer paid the R100 000, does he have to pay
zakāh on it after the passage of one lunar year?
1 Jadīd Fiqhī Mabāhith, vol. 6, p. 251.
2 Imdād al-Fatāwā, vol. 2, p. 21.
152

Answer
When the buyer paid this amount, it left his ownership and went into
the ownership of the seller. Zakah is therefore not wajib on the buyer
but on the seller.
Jadīd Fiqhī Mabāhith:
An amount which is pre-paid leaves the ownership of the buyer. He
neither has ownership of it nor control over it. Therefore, zakah for it
will not be wajib on the buyer. The seller has full control over it, so
zakāh will be wajib on him.
Al-Bahr ar-Rā'iq:
رجل اشترى عبداً للتجارة يساوي مائتي درهم ونقد الثمن ولم يقبض العبد
حتى حال الحول فمات العبد عند البائع كان على بائع العبد زكاة المائتين ... أما
على البائع فلأنه ملك الثمن وحال الحول عليه عند البائع ... إلى قوله: ولا زكاة
على المشتري لأن الثمن زال عن ملكه إلى البائع فلم يملك المائتين حولاً
كاملاً ... فلا تجب عليه الزكاة. البحر الرائق ٢ /٢٠٣، كوئت-(جديد فقهى
مباحث: ٦٧٧٣، ادارة القرآن)
Jadīd Fiqhī Masā'il:
As far as a pre-paid amount is concerned, it is clear that it goes into
the ownership of the owner of the property. This is why he will have
to pay zakāh on it ... Ibn Humām rahimahullāh writes:
وأما زكاة الأجرة المعجلة عن سنين في الإجارة الطويلة التي يفعلها بعض
الناس عقوداً ويشترطون الخيارثلا ثة أيام في رأس كل شهر فتجب على
الآجرلان ملكها بالقبض- (فتح القدير: ٢١(٢)
Thus, zakāh on a pre-paid rental amount will have to be paid by the
owner of the property. In other words, the tenant does not have to pay
zakāh on it.1
This scenario could also be made into istisna' - an order to make
something. It is as though from a ten-storey building, the buyer
1 Jadīd Fiqhī Masā'il, vol. 1, p. 217.
153

ordered the fifth storey from the seller. The flat owner will construct it
and then hand it over to the buyer. It is similar to giving a carpenter
an order to make a cupboard, and you pay him the money for it. This
amount now leaves the ownership of the buyer. Therefore, the zakah
will be wajib on the owner of the property. The practice of istisna' was
not prevalent in the era of the early jurists, but is quite common today.
Badā'i' as-Sanā'i':
أما صورة الاستصناع فهو أن يقول إنسان لصانع من خفاف أو صفار أو
غيرهما اعمل لي خفاً أو آنية من أديم أو نحاس من عندك بثمن كذا ويبين
نوع ما يعمل وقدره وصفته فيقول الصانع نعم.
وأما جوازه فالقياس أن لا يجوز لأنه بيع ما ليس عند الإنسان لا على وجه
السلم، ويجوز استحساناً لإجماع الناس على ذلك لأنهم يعملون ذلك في سائر
الأعصار من غير نكير .. وأما شرائط جوازه .. منها أن يكون مما يجري فيه
التعامل بين الناس من أواني الحديد والرصاص والنحاس والزجاج والخفاف
والنعل. (بدائع الصنائع: ٥ كتاب الاستصناع)
Allāh ta'ālā knows best.
A co-owned business
Question
A company or factory has several shareholders. Is there zakah on the
company? If there is, how will it be paid?
Answer
A company does not have an identity on its own, but is based on the
business of its traders. Therefore, there is no zakah on the collective
business or on the collective amount of the shareholders. Rather,
zakāh will be wajib on the share of each shareholder. If a shareholder's
share does not reach nisab and he does not have any other wealth,
zakāh will not be wajib on him. Each partner will pay zakāh on his
share.
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Shāmī:
ولا تجب الزكاة عندنا في نصاب مشترك من سائمة ومال تجارة وإن صحت
الخلطة ... وإن تعدد النصاب تجب إجماعاً، ويتراجعان بالحصص، وبيانه، في
الحاوي، فإن بلغ نصيب أحديما نصاباً زكاه دون الآخر، قوله في نصاب
مشترك، المراد أن يكون بلوغ النصاب بسبب الاشتراك وضم أحد المالين
إلى الآخر بحيث لا يبلغ مال كل منهما بانفراده نصاباً. قوله وإن تعدد النصاب،
أى بحيث يبلغ قبل الضم مال كل واحد بانفراده نصاباً فإنه يجب حينئذٍ على
كل منهما زكاة نصابه. (فتاوى الشامى: ٢٣٠٤، سعيد)
Badā'i' as-Sanā'i':
فأما إذا كانت (السوائم) مشتركة بين اثنين فقد اختلف فيه قال أصحابنا أنه
يعتبر في حال الشركة ما يعتبر في حال الانفراد وبو كمال النصاب في حق كل
واحد منهما، فإن كان نصيب كل واحد منهما يبلغ نصاباً تجب الزكاة وإلا، فلا.
(بدائع الصنائع: ٢٢٨، سعيد)
Allāh ta ālā knows best.
The amount in a bay' al-wafa'
Question
A person bought an item for 50 000 from another person. The seller
says to the buyer: "When I return your amount to you, you must
return the item to me." Who will have to pay zakah on the amount
which was paid?
Answer
A transaction of this nature is referred to as bay' al-wafa' by the jurists.
Many scholars consider such a transaction to be permissible. The seller
is the owner of the amount just as the buyer becomes the owner of the
purchased item. The zakah will therefore be wajib on the seller.
155

Ad-Durr al-Mukhtār:
وبيع الوفاء ذكرته بنا تبعاً للدرر، صورته أن يبيع العين بألف على أنه إذا رد
عليه الثمن رد عليه العين، وسماه الشافعية بالربن المعاد ويسمى بمصر بيع
الأمانة وبالشام بيع الإطاعة، وقيل ہو ربن فتضمن زوائده، وقيل بيع يفيد
الانتفاع به، وفي إقالة شرح المجمع عن النهاية: وعليه الفتوى. (الدر المختار:
٥٢٧٦، سعيد)
وقال ابن عابدين الشامي: في بيان ما تغير بالعرف: وإفتاء بم عن طين الشارع
للضرورة وبيع الوفاء به. (شرح عقود رسم المفتى: ٣٩)
وللمزيد أنظر: البحر الرائق: ٦٧، كوئته. والفتاوى البزازية على بامش الهندية:
٤٤٠٥. والخانية على بامش الهندية: ٦٥×٢. وامداد الفتاوى: ٠٦٪٣-١٠٩. وامداد
المفتين: ٢٨٣٨. والمقالات الفقهية: ٣٢٩-٣٥٦)
All these books state the permissibility of such a transaction.
Observe the following with regard to zakāh:
Fatāwā Qādī Khăn:
وفي بيع الوفاء المعهود بسمرقند تجب زكاة الثمن على البائع. (فتاوى قاضيخان
على بامش الهندية: ١٢٥٤، فصل فى اموال التجارة)
Shāmī:
قالوا: ثمن المبيع وفاء إن بقي حولاً فزكاته على البائع لأنه ملكه. (فتاوى
الشامى: ٢٢٦١، مطلب فى زكاة ثمن المبيع وفاءً، سعيد)
Allāh ta ālā knows best.
156

ZAKĀH ON ANIMALS
Cows
Question
Some people have special farms where they breed cows. Is there zakāh
on these cows?
Answer
If a person establishes a farm for cows and he breeds and multiplies
them, zakah will be wajib on them. He will have to pay zakah as per
the details given by the jurists. If he does not breed them but merely
trades in them - buying and selling them - zakah will be wajib on their
value.
Ad-Durr al-Mukhtār:
(نصاب البقر والجاموس) ولو متولداً من وحش وأهلية ... إلى (ثلاثون سائمة)
غير مشتركة (وفيها تبيع) الخ.
Shāmī:
(سائمة) فلو علوفة فلا زكاة فيها إلا إذا كانت للتجارة، فلا يعتبر فيها العدد
بل القيمة. (شامى: ٢٣٠٤)
Ahsan al-Fatāwā:
If the major feed of animals is provided within an enclosure and they
do very little grazing, there is no zakah on them. However, if they are
bought for trade, zakah will be fard on their value.1
Fatāwā Qādī Khăn:
الزكاة فرض على المخاطب إذا ملك نصاباً نامياً حولاً كاملاً والمال النامي نوعان
السائمة ومال التجارة، أما السائمة فهي الراعية التي تكتفي بالرعي، يطلب
منها العين وهو النسل واللبن، فإذا علفها في مصر أو غير مصر فهي علوفة
وليست بسائمة. (فتاوی قاضی خان: ١٢٤٥)
1 Ahsan al-Fatāwā, vol. 4, p. 272.
157

Allāh ta'ālā knows best.
Goats and sheep
Question
A person has taken a farm on rent for a 100-year lease. He has goats,
sheep and cows on his farm. Does he have to pay zakah on them? After
all, he has the burden of paying rent for the farm.
Answer
If he has the animals for breeding purposes and they are equal to
nisab, he will have to pay zakah on them after the passage of one lunar
year according to the rules laid down by the Shari'ah. If he has them
for trade purposes - where he buys and sells livestock - he will have to
pay zakah on their value. Paying rent for the farm does not exclude
the obligation of zakāh.
Shāmī:
السائمة شرعاً المكتفية بالرعي ... قلت: لكن في القاموس: الكلا كجبل
العشب رطبه و یابس فلم يقیده بالمرعى ... (شامی: ٢۶٧٥، سعيد)
Al-Fatāwā al-Hindīyyah:
فإن كانت تسام في بعض السنة وتعلف في البعض فإن اسيمت في أكثرها فهي
سائمة وإلا فلا. (الفتاوى الهندية: ٧٦ ١)
Fatāwā Qādī Khăn:
أما السائمة فهي الراعية التي تكتفي بالرعي. (فتاوى قاضى خان: ١٢٤٥)
Allāh ta'ālā knows best.
Horses
Question
Is there zakah on horses which are kept for breeding purposes?
Answer
There is no zakah on horses which are kept for breeding purposes.
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Ad-Durr al-Mukhtār:
ولا شيء في خيل سائمة عندبما وعليه الفتوى، خانية وغيربا ... وفي الشامي:
وقيد بالسائمة لأنها محل الخلاف، أما التي نوى بها التجارة فتجب فيها زكاة
التجارة اتفاقاً، قوله عنديما: لما في الكتب الستة من قوله عليه الصلاة
والسلام: "ليس على المسلم في عبده وفرس صدقة" زاد مسلم: "إلاصدقة
الفطر" قوله وعليه الفتوى، قال الطحاوي: بذا أحب القولين إلينا، ورجحه
القاضي أبو زيد في الأسرار، وفي الينابيع وعليه الفتوى وفي الجوابر: والفتوى
على قولهما، وفي الكافي: بو المختار للفتوى، وتبعه الزيلعي والبزازي تبعاً
للخلاصة، وفي الخانية قالوا: الفتوى على قولهما تصحيح العلامة قاسم. قلت:
وبه جزم في الكنز. (الدر المختار مع الشامى: ٢٣٨٢، سعيد)
Also refer to:
الفتاوى الهندية: ١٧٧٨، وفتاوى قاضى خان: ١٢٤٩، والبحر الرائق: ٢/١٦، وتبيين
الحقائق: ١٢٦٥، ودرر الحكام فى شرح غرر الاحكام: ١٧٧٧.
Allāh ta ālā knows best.
159

'USHR AND KHARĀJ
Lands in India and Pakistan
Question
There are certain canals in India and Pakistan which have been built
by the British. Are the lands which are irrigated by water from these
canals 'ushrī or kharājī lands.
Answer
When the British left India, they gave over these canals to the
Muslims. The Muslims neither bought them nor did they take them by
force. Therefore there is no kharaj on them, but half of 'ushr.
Jawahir al-Fiqh:
There were certain lands which were uninhabited before the
establishment of Pakistan and were not in the ownership of anyone.
The British then made arrangements for the irrigation of those lands
and distributed them to the people as owners of those lands. Those
lands which came into the ownership of Muslims after paying a price
or without paying a price are 'ushrī lands.
From the above text we learn that although the irrigation
arrangements were made by the British, they distributed them to the
people and made them owners of those lands. They have therefore
become 'ushrī lands.
Imdād al-Fatāwā:
يجب أي العشر في مسقى سماء أو سيح كنهر إلى قوله ويجب نصفه في مسقى
غرب أي دلو كبير ودالية أي دولاب لكثرة المؤنة
We learn from this that one tenth zakah has to be paid on produce
from lands which were irrigated by rains, and half of one tenth on
those which where irrigated by wells and ponds. If a land is irrigated
by both water sources [rains and wells, ponds], consideration will be
given to what was more. If both are equal, one tenth will be paid for
half the produce, and half of one tenth for the other half of the
produce.1
Allāh ta ālā knows best.
1 Imdād al-Fatāwā, vol. 2, p. 60.
160