Q: Upon whom is zakaat waajib?

This entry is part 1 of 39 in the series Zakaat Masaail

A: Zakaat is waajib upon every muslim, baaligh, sane, free person who possesses the nisaab amount for an entire lunar year.

قال الحصكفي: وشرط افتراضها عقل وبلوغ وإسلام وحرية … وسببه أي سبب افتراضها ملك نصاب حولى نسبة للحول لحولانه عليه، قال الشامي تحت قوله نسبة للحول: أي الحول القمري لا الشمس اهـ (شامي 2/258)

Answered by:

Mufti Zakaria Makada

Checked & Approved:

Mufti Ebrahim Salejee (Isipingo Beach)

Q: Is zakaat waajib on a person who possesses the nisaab amount but also has unsettled debts?

This entry is part 2 of 39 in the series Zakaat Masaail

A: The principle of shari’at is that after evaluating one’s zakaatable assets one will deduct his liabilities and debts. If the remaining amount reaches the nisaab, zakaat will be waajib.

Examples:

  1. Nisaab: R3, 000; Zakaatable assets: R10, 000; Liabilities: R8, 000; Balance: R2, 000 = Zakaat will not be waajib.
  2. Nisaab: R3, 000; Zakaatable assets: R10, 000; Liabilities: R6, 000; Balance: R4, 000 = Zakaat will be waajib.

قال الحصكفي: فارغ عن دين له مطالب من جهة العباد (شامي 2/260)

Answered by:

Mufti Zakaria Makada

Checked & Approved:

Mufti Ebrahim Salejee (Isipingo Beach)

Q: Upon which wealth does a person have to pay zakaat?

This entry is part 3 of 39 in the series Zakaat Masaail

A: Zakaat will be paid on the following:

  1. Cash (including the balance of your bank deposits).
  2. The market value of the merchandise contained in the share of the company i.e. one will be obligated to discharge the Zakaat of the company’s Zakaatable assets (merchandise) contained in the share excluding the non-Zakaatable items e.g. fixtures and fittings, transport vehicles, etc. which are not part of the merchandise of the company. The value of all these things will be evaluated in the share and will not be taken in account when discharging the zakaat. If it is difficult to differentiate between the zakaatable and non-Zakaatable assets of the company, then as a precautionary measure one should discharge the Zakaat on the market value of the entire share.
  3. Face value of the financial papers like bonds loaned to the government, etc. It should be noted that when the loan is paid back by the government, it will only be permissible for one to retrieve the original amount of the loan given. The interest amount paid out by the government will be impermissible. It will have to be given in sadaqah without the intention of receiving reward. Similarly, it should be known that it is impermissible for a believer to deal in any form of interest (usury) whether it be receiving or giving an interest bearing loan.
  4. The market rate of the balance of stock in trade (including raw material).
  5. Receivable amounts i.e. debts owed to a person, monies loaned to people, etc.
  6. Foreign currencies.
  7. Gold and silver.

 

( لا زكاة في اللآلىء والجواهر ) وإن ساوت ألفا اتفاقا ( إلا أن يكون للتجارة ) والأصل أن ما عدا الحجرين والسوائم إنما يزكى بنية التجارة (ج2 ص 273)

أو المستفاد ولو بهبة أو إرث وسط الحول يضم إلى نصاب من جنسه فيزكيه بحول الأصل (شامي 2/288)

نصاب الذهب عشرون مثقالا والفضة مئتا درهم ، كل عشرة دراهم وزن سبعة مثاقيل … إلخ (شامي 2/295)

(و) اعلم أن الديون عند الإمام ثلاثة قوي ومتوسط وضعيف (فتجب) زكاتها إذا تم نصابا وحال الحول لكن لا فورا بل (عند قبض أربعين درهما من الدين) القوي كقرض (وبدل مال تجارة) فكلما قبض أربعين درهما يلزمه درهم (و) عند قبض (مائتين منه لغيرها) أي من بدل مال لغير تجارة وهو المتوسط كثمن سائمة وعبيد خدمة ونحوهما مما هو مشغول بحوائجه الأصلية كطعام وشراب وأملاك ويعتبر ما مضى من الحول قبل القبض في الأصح ومثله ما لو ورث دينا على رجل (و) عند قبض (مائتين مع حولان الحول بعده) أي بعد القبض (من) دين ضعيف وهو (بدل غير مال) كمهر ودية وبدل كتابة وخلع

قوله (في الأصح) قد علمت أنه ظاهر الرواية وعبارة الفتح و البحر في صحيح الرواية قلت لكن قال في البدائع إن رواية ابن سماعة أنه لا زكاة فيه حتى يقبض المائتين ويحول الحول من وقت القبض هي الأصح من الروايتين عن أبي حنيفة اهـ ومثله في غاية البيان وعليه فحكمه حكم الدين الضعيف الآتي (شامي 2/305)

Answered by:

Mufti Zakaria Makada

Checked & Approved:

Mufti Ebrahim Salejee (Isipingo Beach)

Q: Is zakaat waajib upon platinum, gems, rubies, diamonds, sapphires, etc?

This entry is part 4 of 39 in the series Zakaat Masaail

A: Zakaat is not waajib on all precious stones besides gold and silver unless they were purchased with the intention of resale.

(لا زكاة في اللآلىء والجواهر ) وإن ساوت ألفا اتفاقا ( إلا أن يكون التجارة ) والأصل أن ما عدا الحجرين والسوائم إنما يزكى بنية التجارة (ج2 ص 273)

Answered by:

Mufti Zakaria Makada

Checked & Approved:

Mufti Ebrahim Salejee (Isipingo Beach)

Q: When will zakaat be obligatory?

This entry is part 5 of 39 in the series Zakaat Masaail

A: The first day a person acquires wealth (upon which zakaat is compulsory) which equals the nisaab and the wealth remains with him for an entire lunar year, zakaat will be waajib on that wealth.

E.g. Zaid acquired R3, 000 (which is the nisaab amount) on the first day of the lunar year (1st of Muharram 1434). This wealth remained with him for an entire lunar year. On the 1st of Muharram 1435 zakaat will be waajib upon the wealth. It should be noted that if the amount decreased during the course of the year e.g. R3, 000 decreased to R1, 000 but at the end of the zakaat year (1st of Muharram 1435) the amount returned to R3, 000 or more, zakaat will be waajib. However, if during the year all the money was spent, then despite the full amount (R3, 000) being possessed at the end of the lunar year, zakaat will not be waajib. Instead one year will be calculated from the date that he once again acquired the nisaab amount.

وشرط كمال النصاب ولو سائمة في طرفي الحول …. فلايضر نقصانه بينهما، فلوهلك كله بطل الحول (شامي 2/302)

Answered by:

Mufti Zakaria Makada

Checked & Approved:

Mufti Ebrahim Salejee (Isipingo Beach)