Says Allah concerning zakah on gold and silver: "...
As for those who hoard treasures of gold and silver and do not
spend them for the sake of Allah--warn them of grievous
suffering [in the life to come]" [at-Taubah 34]. Thus,
zakah is prescribed for gold and silver--whether they are in
the form of coins, ingots, or dust--as long as the amount
owned constitutes a nisab, a period of a year has passed,
debts are settled, and/or basic needs satisfied from it.
The minimum of nisab for gold is twenty dinars owned for
one year. Its due is a quarter of a tenth, that is, half a
dinar. For any amount over twenty dinars, a quarter of a tenth
is levied upon it. 'Ali reported that the Prophet, upon whom
be peace, said: "There is nothing upon you in gold, until
it reaches twenty dinars. Thus, if you have twenty dinars at
the end of the year, then there is half a dinar levied on it
[as zakah]. Any additional amount will be calculated in this
manner. There is no zakah on property until it has been owned
for one year." This hadith is related by Ahamd, Abu Dawud,
and al-Baihaqi. Al-Bukhari grades it authentic and alHafizh
verified it.
Zuraiq, the Fazarah clan's protege, reported that 'Umar ibn
'Abdulaziz wrote to him after he became caliph: "Take
what passes by you of the commerce of the Muslims--those who
trade with their properties--a dinar for each forty dinars.
From that which is less than forty, calculate on the lesser
amount until it reaches twenty dinars. If you have to take
one-third of a dinar, disregard it and do not take anything on
it. Afterwards, give them a written release of what you have
levied from them until the year expires." This is related
by Ibn Abu Shaibah.
Malik says in his al-Muwatta': "The uncontroversial
tradition that we have is that the zakah due on twenty dinars
is like the zakah due on two hundred dirhams." Twenty
dinars are equal to twenty-eight Egyptian dirhams in weight.
There is no zakah on silver until the amount exceeds two
hundred dirhams. The amount payable is a quarter of a tenth
for any amount. There is no zakah exemption on (silver) coins
if they attain a nisab.
'Ali reported that the Prophet, upon whom be peace, said:
"I exempt you from paying zakah on horses and slaves.
Pay, then, zakah on silver, one dirham for each forty dirhams.
Zakah is not due on ninety or one hundred dirhams of silver.
If it reaches two hundred dirhams, five dirhams are to be
paid." This was related by the authors of as-Sunnan (The
Traditions). At-Tirmizhi relates: "I asked al-Bukhari if
he confirms this hadith. He said: 'It is authentic.' "
At-Tirmizhi also says: "Jurists recognize that sadaqah
should be taken out of any amount less than five ounces (awaq).
One ounce (uqiyyah) equals forty dirhams. Five awaq equal 200
dirhams. Two hundred dirhams equal twenty-seven riyals equal
555 1/2 Egyptian piasters."
If a person owns gold and silver, but neither of them on
its own constitutes a nisab, he should not combine the two in
order to obtain a nisab. This is because they are not of the
same kind. The basic rule is that no category can be combined
with another. It is the same for cows and sheep. For example,
if someone has 199 dirhams and nineteen dinars, he is not
supposed to pay zakah on them.
-1- A debt which is acknowledged by the debtor with the
willingness to pay it off, and
-2- A debt which is not acknowledged either because the
borrower is insolvent or its payment is deferred.
In the first case, scholars have formed the following
views:: The first view:
'Ali, ath-Thauri, Abu Thaur, the Hanafiyyah, and the
Hanbaliyyah hold that the creditor should pay zakah on the
debt, provided he has received it from the debtor, in that
zakah will be payable retroactively.: The Second view:
'Uthman, Ibn 'Umar, Jabir, Tawus, anNakha'i, al-Hasan,
az-Zuhri, Qatadah, and ash-Shaf'i hold that the creditor
should pay zakah on the value of a debt owed on time, even
though he did not receive it yet, since he is eventually going
to receive it and use it. It is similar to the zakah of any
deposited amount.: The third view:
'Ikrimah, 'Aishah, and Ibn 'Umar hold that no zakah is due
on debt since it does not grow. It is similar to the case of
acquired assets.: The fourth view:
Sa'id ibn al-Musayyab and 'Ata ibn Abu Rabah hold that
zakah should be paid for one year if the debt is returned to
the creditors.
-2- For the second case, Qatadah, Ishaq ibn Abu Thaur, and
the Hanifiyyah hold that its zakah is not compulsory on this
type of debt, since the creditor cannot benefit from it.
Ath-Thauri and Abu 'Ubayd hold that on receipt (of it) the
creditor should pay its zakah retroactively since it his and
he may use it at his own free will, like the zakah on the debt
of a rich person. The last two views are attributed to ash-Shaf'i.
'Umar ibn 'Abdulaziz, alHasan, al-Layth, al-Auza'i and Malik
agree that he should pay zakah on it for only one year when he
receives it.
Since they are documents with guaranteed credits, banknotes
and bonds are subject to zakah once they attain the minimum of
nisab--that is, a person may change them into currency
immediately. The minimum of nisab is twenty-seven Egyptian
riyals.
Scholars agree that no zakah has to be paid on diamonds,
pearls, sapphires, rubies, corals, chrysolite, or any kind of
precious stones unless they are used for trade. There is,
however, disagreement over whether women's gold or silver
jewelry is exempt. Abu Hanifah and Ibn Hazm hold that zakah is
compulsory on gold and silver jewelry provided they constitute
a nisab. Their view is based on the report of 'Amr ibn Shu'aib
from his father from his grandfather: "Two women with
gold bracelets on their wrists came to the Prophet, upon whom
be peace. The Prophet said: 'Do you want Allah to make you
wear bracelets of fire on the Day of Judgment?' They answered:
'No.' He said: 'Then pay the zakah which is due on what you
wear on your wrists.' "
In the same way, Asma' bint Yazid reported: "My aunt
and I, while wearing gold bracelets, went to the Prophet, upon
whom be peace. He asked: 'Did you pay their zakah?' She
related that they had not. The Prophet said: 'Do you not fear
that Allah will make you wear a bracelet of fire? Pay its
zakah.' " Al-Haythami confirms that it was narrated by
Ahmad, and its chain is good.
'Aishah narrated: "The Messenger of Allah, upon whom
be peace, came to me and saw me wearing silver rings.
Thereupon, he asked: 'What is this, 'Aishah?' I replied: 'I
made them to adorn myself for you, O Messenger of Allah.' He
said: 'Did you pay their zakah?' I said: 'No, or what Allah
wishes.' Then he said: 'Their punishment in Hell is enough for
you.' " This is related by Abu Dawud, ad-Daraqutni, and
al-Baihaqi.
Malik, ash-Shaf'i, and Ahmad ibn Hanbal hold that there is
no zakah on women's jewelry regardless of its value. Al-Baihaqi
relates that Jabir ibn 'Abdullah was once asked if jewelry was
subject to zakah. He replied that it was not, even if its
value exceeded one thousand dinars.
Al-Baihaqi also narrates the case of Asma': "Asma'
bint Abu Bakr used to adorn her daughters with gold. Although
its value was around fifty thousand dinars, she did not pay
zakah on it."
It is related in al-Muwatta' from 'Abdurrahman ibn al-Qasim
from his father that 'Aishah used to take care of her nieces,
who were orphans under her protection, and adorned them with
jewelry without paying its zakah. Also in al-Muwatta' it is
related that 'Abdullah ibn 'Umar used to adorn his daughters
and slave girls with gold without paying zakah.
Summing up the subject, al-Khattabi concludes: "What
appears in the Qur'an supports the view of those who hold that
zakah is obligatory on gold and silver, and the traditions
also support this. Those who did not consider it obligatory
based their view on speculation and some of the traditions.
However, to be on the safe side, it is better to pay."
These different views deal with allowable gold or silver
adornment. As for other adornments which are prohibited-- that
is, a woman wearing a man's adornment--their zakah should be
paid. The same rule is applied to gold or silver utensils.
Abu Hanifah is of the opinion that there is no zakah on the
dowry of a woman until she comes to possess it. At the same
time, the dowry must constitute the nisab at the end of the
year. The position, however, will be different if the woman
has accumulated a nisab other than the dowry. In such a case,
any amount she receives should be added to the nisab, and
zakah should be paid at the end of a year of possession. Ash-Shaf'i
holds that a woman must pay zakah on her dowry at the end of
one year, even if it is before the wedding. The probability of
its restitution because of nullification, or its fifty percent
refund because of divorce, does not exempt her from paying it.
The Hanbaliyyah are of the opinion that dowry is a credit for
women and that it is similar to debts. If the recipient of a
dowry is rich, the payment of its zakah is obligatory. If the
recipient is insolvent, or does not acknowledge it, then,
according to al-Khiraqiyy, the zakah is obligatory regardless
of the consumation of marriage. If a woman receives half of
her dowry (in the case of her divorce before consumation), she
should pay zakah only on the received half. However, if all of
the dowry is cancelled before she receives it (in the case of
nullifying the marriage on her behalf), she is under no
obligation to pay its zakah.
Abu Hanifah and Malik maintain that the rent is not payable
to the landlord at the time of the contract but at the expiry
of the renting period. Thus, the landlord who rents out a
house should pay the zakah on his house rent, provided the
fixed amount meets the following conditions: receiving of the
money and completion of nisab at the end of the year. The
Hanbaliyyah think that once the contract is concluded, the
landlord is entitled to have rent. Thus, if someone leases his
house, the zakah is due upon its fixed rate reaching a nisab
at the end of the year. This is so because the landlord has
the right to spend the rent the way he wants to. The
possibility of cancelling the lease does not invalidate the
obligation to pay zakah. This case is similar to the case of
dowry before the consumation of a marriage. If the rent is an
arrear rent, then it should be treated as a debt either as
paid or postponed. In al-Majmu', an-Nawawi says: "If
somebody leased a house and was paid in advance, he should pay
its zakah on receiving it. This is uncontroversial."
The majority of scholars among the companions, the
followers, the generation after them, and the jurists who came
subsequently held that zakah on merchandise is compulsory. Abu
Dawud and alBaihaqi relate that Samurah ibn Jundub reported:
"The Prophet, upon whom be peace, used to command us to
pay sadaqah from [the goods] we had for sale." Ad-Daraqutni
and al-Baihaqi relate that Abu Zharr reported the Prophet,
upon whom be peace, saying: "There is sadaqah on camels,
sheep, cows, and house furniture." Ash-Shaf'i, Ahmad, Abu
'Ubaid, ad-Daraqutni, al-Baihaqi, and 'Abd ur-Razzaq relate
that Abu 'Amr ibn Hammas reported from his father that he
said: "I used to sell leather and containers. Once, 'Umar
ibn al-Khattab passed by me and said: 'Pay the sadaqah due on
your property.' I said: 'O Commander of the Faithful, it is
just leather.' He replied: 'Evaluate it and then pay its due
sadaqah.' "
Commenting on its credentials, Ibn Quadmah says in alMughni
that this is a kind of story which is well-known and
indisputable. This might be a consensus of opinion.
On the other hand, the Zahiriyyah maintain that merchandise
is not subject to zakah. They differ, says Ibn Rushd, because
of their use of analogical reasoning to the obligation of
zakah and because of their disagreement on the authenticity of
Samurah's and Abu Zharr's reports.
However, the majority of jurists view merchandise as a
property which increases in value. Hence, by analogy, it is
similar to the three categories upon which zakah must be paid:
plantations, cattle, and gold and silver.
It is stated in al-Mandr: "Most scholars agree that
zakah is obligatory on merchandise even though there is no
clear-cut ruling in the Qur'an or the sunnah on this issue.
However, there are a number of reports that corroborate each
other with regard to the evidence provided by [their] texts.
Their rationale is that since merchandise is a form of cash,
there is no difference between it and dinars or dirhams in
terms of which it is valued. This means that the form of the
nisab can alternate between value in the form of cash and that
which is valued in the form of merchandise. If zakah had not
been obligatory on merchandise, the rich--or most of them
--would have converted their cash into merchandise for trading
purposes, making sure that the nisab of gold and silver is
never possessed by them for a year."
The main consideration here is that by levying zakah on the
rich, Allah the Exalted wants to help the poor and to promote
the welfare of the people in general. For the rich, its
benefit lies in cleansing their persons of stinginess--both in
money and feelings. For the poor, its benefit lies in easing
their circumstances. Zakah thus eliminates the causes of
corruption which results from the increase of money in a few
hands. It is this wisdom which the Qur'an refers to when it
deals with the distribution of booty: "... that it
becomes not a commodity between the rich among you" (al
Hashr 7). Therefore, it is not reasonable to exempt
businessmen from their societal obligations when they possess
most of the nation's wealth.
The author of al-Mughm states that: "Merchandise can
only be considered as trading goods for two reasons:
-1- The actual possession of merchandise is acquired by an
act such as a commercial transaction, marriage, divorce
demanded by the wife (khul'), acceptance of a gift, bequest,
booty, and other lawful acquisition. This is because that
which is not subject to zakah cannot be considered as so
subsequent to its possession on the basis of niyyah
(intention) only, as, for example, in the case of fasting. It
does not make any difference whether a person came to possess
such items by buying them or not because his possession is by
an act similar to inheritance.
-2- The goods are intended, at the time of possession, for
trade. These are considered as non-trade goods even though the
person intends to use them later for trade.
However, if he possesses these goods through inheritance
and intends them for trade, they are not considered as trade
goods because the determining factor in such cases is the
status of acquisition, not the temporary state of trade. Mere
intention will not provide a valid reason to change its
status. For example, if a person intends to travel without
embarking upon it, then the mere expression of his intention
will not constitute the act of traveling. Likewise, if a
person bought merchandise for trade and then intended it for
possession, it would be considered as such and zakah will not
be paid on it.
One who possesses merchandise with a nisab for a year
should pay zakah on it, the amount of which is a quarter of a
tenth of its value. This should be done by a businessman every
year. However, the period of a year does not come into effect
unless his inventory constitutes a nisab.
Assuming a businessman possesses merchandise short of a
nisab and part of a year has passed, his inventory
subsequently increases through an unusual rise in value
(because of supply and demand or through price fluctuation) so
that it constitutes a nisab; or he sold merchandise for the
price of a nisab; or during the course of the year he comes to
possess other merchandise which, together with his previous
amount, completes a nisab; then, the hawl (for the purpose of
zakah) starts at that time, and the time elapsed is not taken
into consideration. This is the view of the Hanafiyyah,
ath-Thauri, ashShaf'i, Ishaq, Abu 'Ubaid, Abu Thaur, and Ibn
al-Munzhir.
According to Abu Hanifah, if the merchandise in possession
constitutes a nisab at the beginning of the year and also at
the end, zakah will still be applicable even though the nisab
might have decreased within that time. The reason is that it
is difficult to ascertain its completeness in the intervening
period.
The Hanbaliyyah hold that if the merchandise decreases
during the course of the year and increases again until it
constitutes a nisab, the (requisite) period of a year starts
all over again because it has been interrupted in its course
by the decrease.
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