Zakah or alms tax can be defined as that portion of a man's
wealth which is designated for the poor. The term is derived
from the Arabic verbal root meaning "to increase."
"to purify," and "to bless." It find its
origin in Allah's command to: "Take sadaqah (charity)
from their property in order to purify and sanctify them"
[at-Taubah 103]. That is why this kind of sadaqah is called
zakah, for by paying it, one is aspiring to attain blessing,
purification, and the cultivation of good deeds.
Taking into account its very nature, it is no wonder that
zakah constitutes one of the five pillars of Islam. It is
associated with prayer (salah) in eighty-two Qur'anic verses.
Allah, the Exalted One, prescribed it in His Book (The Qur'an),
His Messenger corroborated it by his (sunnah), and the
community (ummah) by consensus upheld it. Ibn 'Abbas reported
that when the Prophet, upon whom be peace, sent Mu'azh ibn
Jabal to Yemen (as its governor), he said to him: "You
are going to a people who are People of the Scripture. Invite
them to accept the shahadah: that there is no god but Allah
and I am His Messenger. If they accept and affirm this, tell
them that Allah, the Glorious One, has enjoined five prayers
upon them during the day and night. If they accept that, tell
them also that He has enjoined sadaqah upon their assets which
will be taken from the rich of the (Muslim) community and
distributed to the poor. If they accept that, refrain from
laying hands upon the best of their goods and fear the cry of
the oppressed, for there is no barrier between Allah and
it."
At-Tabarani relates in al-'Awsat and as-Saghir, on the
authority of 'Ali, that the Prophet said: "Allah has
enjoined upon rich Muslims a due to be taken from their
properties corresponding to the needs of the poor among them.
The poor will never suffer from starvation or lack of clothes
unless the rich neglect their due. If they do, Allah will
surely hold them accountable and punish them severely."
According to at-Tabarani: "It was reported only by Thabit
ibn Muhammad az-Zahid." Of Thabit's credibility, al-Hafiz
in turn says: "Thabit was an honest and trustworthy
person. AlBukhari and others related from him, and the rest of
the narrators in the chain are considered as accepted
authorities."
In the early days of Islam at Makkah, no limit or
restriction was placed on the amount to be donated, for that
decision was left to the individual Muslim's conscience and
generosity. In the second year of hijrah, according to the
widely known authorities, both the type and the quantity of
zakah revenues were determined, and detailed illustrations
were provided.
At-Taubah 103 authorizes the Prophet, upon whom be peace,
to take either a stipulated amount of alms from the believers'
holdings in the form of the obligatory zakah, or a voluntary,
unstipulated amount (zakah of tatawwul). In this 'ayah,
"purify" means to purify them from stinginess,
greed, and meanness, and a lack of remorse toward the poor and
the wretched. To sanctify them is to raise them in esteem
through good deeds and blessings so that they will be worthy
of happiness both now and in the afterlife.
In reference to the life hereafter, Allah reveals:
"Lo! Those who keep from evil will dwell amid gardens and
watersprings, taking that which their Lord gives them. For
they were before doers of good. They used to sleep but little
of the night, and in the hours of the early dawn they prayed
for forgiveness.... In their wealth, the beggar and the
outcast had due share" [azh-Zhariyat 15-19]. Allah views
beneficence and righteousness as exclusive qualities of the
pious. It is because of their beneficence that they pray at
night and ask Allah's forgiveness at dawn as a way of
worshipping and approaching Him. Their beneficence is likewise
in their giving to the needy their share of mercy and
sympathy.
Allah further confirms: "And the believers, men and
women, are protecting friends of one another; they enjoin the
right and forbid the wrong, they perform prayer and pay the
zakah, and they obey Allah and His Messenger. Upon them, Allah
will have mercy" [at-Taubah 71].
Such are the people blessed by Allah and given His mercy--
those who believe in Him, who take care of each other through
support and love, who exhort fairness and restrain lewd
behavior, who have strong ties with Allah through prayer, and
who strengthen their mutual relations through zakah.
Finally, these people, as reflected in al-Hajj 41, are:
"Those who, if we give them power in the land, perform
prayers and pay zakah, and enjoin kindness and forbid
inequity." Giving zakah is, therefore, one of the reasons
for which the righteous are given authority on earth.
At-Tirmizhi relates from Abu Kabshah alAnmari that the
Prophet, upon whom be peace, said: "I swear upon three
(things) and ask you to memorize my words: Sadaqah taken from
a property never decreases it; a man who suffers injustice and
is patient with it, Allah will grant him strength; a man who
starts begging, Allah will cause him to be poor."
Ahmad and at-Tirmizhi relate (and the latter graded it
sahih) from Abu Hurairah that the Messenger of Allah, upon
whom be peace, said: "Allah receives charity by His right
hand, and then He causes it to grow for each of you. Just as
you raise a horse, colt, foal, or young weaned camel, so that
morsel becomes as large as the Mount of 'Uhud."
Of this hadith's content, Waki' says: "This is
sanctioned by the Qur'an: 'Do they not know that it is Allah
alone who can accept the repentance of His servants and is the
(true) recipient of whatever is offered for His sake - and
that Allah alone is an acceptor of repentance, a dispenser of
grace?' [at-Taubah 104]. 'Allah deprives usurious gains of all
blessing, whereas He blesses charitable deeds with manifold
increase.' [al Baqarah 276]."
Again, Ahmad relates, with a sound chain of narrators, that
Anas said: "A man from the tribe of Tameem came to the
Messenger of Allah, upon whom be peace, and said: 'O Messenger
of Allah! I have plenty of property, a large family, a great
deal of money, and I am a gracious host to my guests. Tell me
how to conduct my life and how to spend.' The Messenger of
Allah, upon whom be peace, replied: 'Pay zakah out of your
property, for truly it is a purifier which purifies you, and
be kind to your relatives, and acknowledge the rights of the
poor, neighbors, and beggars'."
It was reported from 'Aishah that the Messenger of Allah,
upon whom be peace, said: "I swear upon three things:
Allah does not equate one who has a portion in Islam with one
who does not. The portions of Islam are three: prayer,
fasting, and zakah. If Allah takes care of a man in this
world, He will take care of him on the Day of Judgment. If a
man likes a group of people, Allah will certainly include him
among them. As for the fourth, if I swear on it, I hope I will
not commit a sin: that if Allah conceals a man's sin in this
world, He will certainly not expose him on the Day of
Judgment."
At-Tabarani relates in al-'Awsat, that Jabir reported:
"A man said: 'O Messenger of Allah! What will be the
gains for a man who pays zakah on his assets?' The Messenger
of Allah, upon whom be peace, said: 'For one who pays zakah on
his asssets, he will be removed from the evil in them'."
On the same subject, al-Bukhari and Muslim relate that
Jabir ibn 'Abdullah reported: "I gave my allegience to
the Messenger of Allah, upon whom be peace, that I will
establish salah (prayers) and zakah, and I will give advice to
every Muslim."
Allah says: "O you who believe! Most surely many of
the doctors of law and the monks eat away the property of men
falsely and turn them from Allah's way; and as for those who
hoard treasures of gold and silver and do not spend them for
the sake of Allah--warn them of grievous sufferings [in the
life to come]. On the Day when that [hoarded wealth] shall be
heated in the Fires of Hell and their foreheads and their
sides and their backs branded with it, [it will be said to
them:] 'These are the treasures which you have hoarded for
yourselves. Now taste of what you used to accumulate!' [at-Taubah
34-35]." He also says: "And they should not
think--they who avariously cling to all that Allah has granted
them out of His bounty--that this is good for them. No, it is
bad for them, for that which they hoard will be hung about
their necks on the Day of Judgment" [al-'Imran 180].
Ahmad, al-Bukhari, and Muslim relate from Abu Hurairah that
the Messenger of Allah, upon whom be peace, said: "No
owner of a treasure who does not pay zakah will be spared, for
his treasure will be heated in the Fires of Hell and then made
into plates. His flanks and his forehead will be branded with
them until Allah pronounces judgment on His servants during a
day lasting fifty thousand years.
[The individual] will be shown his path, leading him either
to Paradise or to Hell. A camel owner who does not pay zakah
will not be spared (either). He will lay flat on a sandy, soft
plain and they will run over him heavily one after another
until Allah pronounces judgment on His servants during a day
lasting fifty thousands years. [The individual in question]
will then be shown his path, leading him either to Paradise or
to Hell. Equally, no owner of goats who does not pay zakah
(will be spared). He will lay flat for them on a sandy plain,
and the goats will run over him as heavy as they will come and
they will trample him with their hoofs and gore him with their
horns--with twisted horns or with no horns--one after another
until Allah pronounces judgment on His servants, during a day
lasting fifty thousand years, and [the individual in question]
will be shown the path, leading him either to Paradise or to
Hell. They [the Companions] asked: 'O Messenger of Allah, what
about the horses?' He said: 'Horses have goodness in their
foreheads (or he said 'Goodness lies in the foreheads of the
horses') until the Day of Judgment. Horses are of three kinds:
they are a source of reward for the owner, they are a cover,
or they are a burden to a person. As to those [horses] that
bring rewards, one who raises and trains them for the sake of
Allah will get a reward from Him as well as all that they
consume will be considered a reward for him from Allah. For
every stalk of grass in the meadow that one lets them graze,
there is a reward for him. For every drop of water that one
lets them drink from the creek, there is a reward.' He went on
describing until a reward was mentioned even for their urine
and their feces.
'And for every step that they prance on elevated ground,
there is a reward. As for the one to whom they will provide
cover [in the life hereafter], he is the one who raises them
for honor and dignity and remembers the right of their backs
and stomachs in plenty and adversity. As for the one to whom
they are a burden, he is the one who raises them for glory and
showing off to people.' They asked: 'O Messenger of Allah,
what about donkeys?' He said: 'Allah has not revealed to me
anything in regard to them except this one comprehensive
verse: 'He who does an atom's weight of good will see it, and
he who does an atom's weight of evil will see it' [az-Zalzalah
7]."
Al-Bukhari and Muslim relate from Abu Hurairah that the
Prophet, upon whom be peace, said: "Whoever is made
wealthy by Allah and does not pay zakah on his wealth, on the
Day of Judgment it will become a bald-headed, poisonous, male
snake with two black spots over his eyes. The snake, on the
Day of Judgment, will encircle his neck, and bite his cheeks
and say: 'I am your treasure, I am your wealth.' " Then
he [the Prophet] recited this 'ayah: " 'And let not those
who hoard up that which Allah has bestowed upon them of his
bounty...' [al'Imran 180]."
Ibn Majah, al-Bazzar, and al-Baihaqi relate from Ibn 'Umar
that the Messenger of Allah, upon whom be peace, said: "O
Muhajirun, beware of five traits: if ever immorality spreads
in a community and there is no sense of shame on its
occurrence or mentioning it [and people talk about it as if
nothing bad has taken place], diseases which were not present
in the time of their predecessors will spread among them. If
they decrease the measure and weight (of sold grains or food),
they will be overcome by poverty, their provisions will
decrease and their ruler will be unjust. If they refrain from
paying the zakah due on their properties, they will be
deprived of rain, unless they get it only for the sake of
their cattle. If they renounce their commitment to Allah and
His Messenger, they will be governed by an enemy who is a
stranger to them and who will take away some of what they
possess. If their rulers do not rule according to Allah's
Book, they will be afflicted by civil war. Allah forbid that
these should happen to you."
Al-Bukhari and Muslim relate from al-Ahnaf ibn Qays that he
said: "I was in the company of some men of Quraish, when
a man (Abu Zharr al-Ghafari, a companion of the Prophet) came
with coarse hair, clothes, and appearance. He stood up,
greeted them and said: 'Inform those who hoard property that a
stone will be heated in the Fires of Hell and then placed on
the nipples of their breasts until it comes out from the top
of their shoulders. It will then be placed on the top of their
shoulders until it comes out again from the nipple of their
breasts, and they will be shaken.' Then he left. I followed
him and sat near him, not knowing who he was. I said: 'These
people disliked what you said to them.' He observed: 'They do
not understand anything that my friend said to me.' I asked:
'Who is your friend?' He replied: 'The Prophet, upon whom be
peace. [One day he asked me]: 'Do you see the Mount of Uhud?'
I looked at the sun to see how much of the day was left, as I
thought that the Messenger of Allah, upon whom be peace,
wanted to send me on an errand for him. I said: 'Yes.' Upon
this he said: 'Nothing would delight me more than having gold
equal to the bulk of Uhud and spending all of it (in Allah's
way) except three dinars.'
'Indeed, these people do not understand and go on
accumulating riches. By Allah! I neither ask them for this
world, nor do I ask them anything about religion until I meet
Allah, The Exalted One.' "
As an obligation upon Muslims, zakah is one of the
essential requirements of Islam. If somebody disputed its
obligation, he would be outside of Islam, and could legally be
killed for his unbelief unless he was a new Muslim and could
be excused for his ignorance.
As for the one who refrains from paying it without denying
its obligation, he would be guilty of committing a sin. Yet,
this act does not place him outside of Islam. It is the
ruler's duty to take zakah from the defaulter by force and
rebuke him, provided he does not collect more than the
stipulated amount. However, in the views of Ahmad and ash-Shaf'i
(in his earlier opinion) the ruler could take half of the
defaulter's money, in addition to the calculated amount of
zakah, as a punishment. This view is based on what Ahmad,
anNasa'i, Abu Dawud, al-Hakim, and al-Baihaqi have recorded
from Bahz ibn Hakim all the way back to his grandfather who
said: "I heard the Messenger of Allah, upon whom be
peace, say: 'Whether the camels of the zakah payer are grown
or baby camels, it makes no difference in his reward if he
gave them willingly. (However,) if someone refrains from
paying it, it will be taken from him along with half his
property, for it is a right of our Lord, the Blessed and the
Exalted, not a right of the house of Muhammad.'"
Asked about its chain, Ahmad ruled it good (hassan). Of
Bahz, al-Hakim says: "His traditions are authentic."
Ash-Shaf'i, as alBaihaqi says, did not include it for fiqhi
consideration because . . . "this hadith is not confirmed
by the scholars of hadith."
If some people refrain from paying zakah knowing that it is
due and that they can afford to pay, they should be fought
until they yield and pay. Al-Bukhari and Muslim report that
Ibn 'Umar heard the Prophet say: "I have been ordered to
fight people until they say that none has the right to be
worshipped but Allah, and that Muhammad is His Messenger, and
they uphold the prayers, and pay the zakah. If they do this,
their lives and properties will be safe, except for what is
due to Islam, and their accounts are with Allah."
Abu Hurairah is reported to have said: "When Allah's
Messenger, upon whom be peace, died and Abu Bakr succeeded him
as caliph, some Arabs apostasized, causing Abu Bakr to declare
war upon them. 'Umar said to him: 'Why must you fight these
men?', especially when there is a ruling of the Prophet, upon
whom be peace: 'I have been called to fight men until they say
that none has the right to be worshipped but Allah, and
whoever said it has saved his life and property from me except
when a right is due in them, and his account will be with
Allah.' Abu Bakr replied: 'By Allah! I will fight those who
differentiate between salah and zakah because zakah is the due
on property. By Allah! If they withheld even a young she-goat
( 'anaq) that they used to pay at the time of Allah's
Messenger, upon whom be peace, I would fight them.' Then 'Umar
said: 'By Allah! It was He who gave Abu Bakr the true
knowledge to fight, and later I came to know that he was
right.' "
The same hadith narrated by Muslim, Abu Dawud, and
atTirmizhi has the following variant: "If they witheld
the 'iqal, the rope of the camel," instead of "'anaq,
young she-goat."
Zakah must be paid by every Muslim who has a nisab, which
is the minimum of one's holdings liable to zakah. The nisab is
conditioned by the following:
-1- Zakah should be paid on any amount of money remaining
after meeting the expenses for such necessities as food,
clothes, housing, vehicles and craft machines.
-2- A complete year of Islamic calendar should pass,
starting from the very day of the nisab's possession, without
any decrease during the year. In case of its decrease (being
less than nisab), the year count (hawl;) starts from the day
of the nisab completion.
Commenting on the issue, an-Nawawi said: "In our view
and the views of Malik, Ahmad, and the majority of scholars,
the amount of property liable for payment of zakah, such as
gold, silver, or cattle, is tied to the completion of nisab
through the turn of a whole year. If the nisab decreases in
any time of the year, [the counting of] the year discontinues.
Later, if the nisab is completed, the year count is resumed
from the time of its completion."
On the same subject, Abu Hanifah holds: "What matters
isthe availability of nisab at the beginning and end of the
year. Its decrease at any time in between does not matter,
even though the zakah payer had two hundred dirhams and he
lost all but one dirham during the year, or if he had forty
sheep, all of which died except for one during the year. If,
at the end of the year, he had two hundred dirhams, or forty
sheep, then he must pay zakah on all of that. This condition
is not applicable to the zakah of plantations and fruits, for
their zakah should be paid on the harvest day. Allah, the
Exalted One, says: 'And pay the due thereof upon the harvest
day' [alA'raf 142]."
Al-'Abdari elaborated that: "The holdings subject to
zakah are of two kinds. The first kind grows by itself: crops
and fruits. The second kind is used for growing and
production: money, merchandise, and cattle. In the former
case, zakah should be paid at the time of harvest. In the
latter case, it should be paid at the end of the haul. This
was the opinion of all jurists as reported in anNawawi's al-Majrnu'."
The guardian of a child or of a mentally retarded person
must pay zakah on his behalf from his property if it
constitutes a nisab.
'Amr ibn Shu'aib reported from his father backed up by a
chain of sources going back to 'Abdullah ibn 'Amr that the
Messenger of Allah, upon whom be peace, said: "One who
becomes the guardian of an orphan with property must trade on
his behalf and not leave it passive in order to avoid
depletion of the property by sadaqah."
However, this hadith has a weak link. Still, al-Hafiz
affirms that: "There is a similar hadith of the mursal
type in the compilation of ash-Shaf'i, who confirmed that it
is considered a sound one. 'Aishah used to set aside zakah for
the orphans who were under her protection."
At-Tirmizhi concludes that: "Jurists differ on this
issue. More than one companion of the Prophet, upon whom be
peace, said that zakah may be taken from an orphan's property.
Among these are: 'Umar, 'Ali, 'Aishah, and Ibn 'Umar. This
view is also supported by Malik, ash-Shaf'i, Ahmad, and Ishaq.
Another group, including Sufyan and Ibn al-Mubarak, hold that:
'Zakah should not be taken out of an orphan's property.'
"
Whoever has property must pay its proper zakah. If the
property is indebted, he may first pay off his debt, then in
case the remainder is enough to constitute a nisab, he must
pay zakah. If he does not hold the nisab, he does not have to
pay it since he is poor. The Messenger of Allah, upon whom be
peace, said: "Only the wealthy are required to give
charity." This hadith is related by Ahmad and al-Bukhari.
The latter records it in mu'allaq form. The Prophet also said:
"Zakah is levied on the rich and paid to the poor."
It is all the same, whether he is indebted to Allah or to man,
because one hadith states: "Allah's debt is more
deserving of fulfillment."
If a person dies before he pays zakah, then it must be
taken from his estate.
According to ash-Shaf'i, Ahmad, Ishaq, and Abu Thaur, it is
obligatory that zakah be paid from the property of the
deceased, and this payment receives preference over debt,
legacy, and inheritance for Allah says: "... after
payment of legacies and debts is what you leave ..." [an-Nisa'
12]. Zakah is a debt payable to Allah.
A man came to the Messenger of Allah, upon whom be peace,
and said: "My mother died while she still had to make up
one month of fasting. Shall I make it up for her?" The
Prophet replied: "If there was any debt upon your mother,
would you pay it off for her?" The man answered:
"Yes." The Prophet then observed: "A debt to
Allah is more deserving to be paid off." This is related
by alBukhari and Muslim.
Since the payment of zakah is an act of worship, its
validity depends upon the expression of one's intention. That
is, the zakah payer should pay it for the sake of Allah; he
should make up his mind, with all of his heart, that zakah is
an obligation to be discharged. Allah says: "And they are
commanded no more than this: to worship Allah, sincere in
their faith in Him alone" [al-Bayyinah 5].
It is related in al-Bukhari and Muslim that the Prophet,
upon whom be peace, said: "The value of [one's] deeds is
determined by [one's] intentions; and thus for each shall be
according to his intentions." Malik and ash-Shaf'i say
that the intention is to be made at the time of rendering
zakah. Abu Hanifah holds that the intention must be present at
the time of payment or when zakah is being set aside from
one's assets. Ahmad's view is that it is permissible to
express the niyyah a little earlier before payment.
Zakah must be paid immediately at its due time. Deferring
payment of zakah is prohibited, unless the payer for some
valid reason cannot pay it on time. In such a case, he may
wait until he is able to pay it. It is related by Ahmad and
al-Bukhari that 'Uqbah ibn al-Harith said: "Once I
performed the 'asr prayer with the Prophet, upon whom be
peace. When he concluded the prayer, he hurriedly went to his
house and retumed immediately. Noticing the amazed faces, he
said: 'I left at home a piece of gold which was meant for
sadaqah, and I did not want to let it remain a night in my
house, so I ordered it to be distributed.'"
Ash-Shaf'i and al-Bukhari (the latter in his Tarikh) relate
from 'Aishah that the Prophet, upon whom be peace, said:
"Whenever sadaqah which is payable is mixed with a
property, it will destroy that property." The same hadith
is related by al-Humaydi with this addition: "If you have
to pay sadaqah which is payable, then it must be set aside, or
the unlawful [property] will destroy the lawful one."
It is permissible for zakah to be paid for even two years
in advance. Al-Zuhri did not see any problem in paying his
zakah before the hawl. Al-Hasan was once asked if a man who
had paid his zakah for three years in advance fulfilled his
obligation. Al-Hasan answered in the affirmative. Of this
view, ash-Shaukani said: "This was the view of ash-Shaf'i,
Ahmad, and Abu Hanifah. It was supported by al-Hadi and al-Qasim."
Al-Mu'ayyad-billah also subscribes to this opinion as being
better, but he says that Malik, Rabi'ah, Sufyan ath-Thauri,
Dawud, Abu 'Ubayd ibn al-Harith, and an-Nasir (who comes from
the Prophet's family) held that one's obligation is not
discharged if the zakah is paid before the expiration of the
year. They formulated their stance on the Prophet's hadith,
already mentioned, which makes the zakah mandatory for the
payer only when he has his possessions for a year. However,
this does not invalidate the view of those who maintain that
paying zakah in advance is lawful, for undeniably the
obligation of zakah is associated with the expiry of one full
year. The difference is only on the point of whether one's
obligation is discharged if the zakah is paid before the year
has expired." Ibn Rushd sums up the subject: "The
controversy arises from the question whether it is an act of
worship or an obligation owed to the poor. The group which
considers it an act of worship, like salah (prayers), does not
agree that it should be paid before its time. On the other
hand, the group which views it as similar to the case of
deferred obligatory dues approves its voluntary payment in
advance." In support of his view, ashShaf'i relates a
hadith from 'Ali that the Prophet, upon whom be peace, asked
for al-'Abbas' sadaqah before its due date.
It is desirable that the recipient invoke blessing for the
zakah payer at the time of its payment, for Allah says:
"Take alms of their property that you may purify and
sanctify them and pray for them. Verily, your prayers are a
comfort for them" [at-Taubah 103]. It is related from
'Abdullah ibn Abu Awfa that the Messenger of Allah, upon whom
be peace, on receiving sadaqah would say: "O Allah, bless
the family of Abu Aufa." This is related by Ahmad and
others.
Wa'il ibn Hajr reported that the Prophet, upon whom be
peace, prayed for a man who had offered a fine she-camel in
his zakah payment: "May Allah bless him and make his
camels beneficial to him." This is related by an-Nasa'i.
Ash-Shaf'i says: "According to this hadith, the leader
may pray for the almsgiver upon receiving his payment by
saying: 'May Allah reward you in turn of what you have
offered, and may Allah bless what you still possess.' "
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