Book of Zakāt — Tuḥfat al-Mulūk

Ruling352

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Zakāt is obligatory upon every free, adult, sane Muslim who possesses a niṣāb with exclusive, complete proprietary control of person and disposal, upon whom a full lunar year (ḥawl) has elapsed—as an immediate obligation, according to [one] position.

From the editors

Footnotes

Moral responsibility (taklīf) cannot be established without sanity (ʿaql) and puberty (bulūgh). Since Zakāh is an act of worship and one of the pillars of Islam, it is not obligatory upon those who lack moral responsibility, such as the insane (majnūn) and minors (ṣaghīr). Just as other pillars of Islam are not binding upon them, Zakāh is also not an obligation. This is mentioned in Tabyīn al-Ḥaqāʾiq (1:252). Ibn Masʿūd said, “There is no Zakāh on the wealth of an orphan,” as recorded in Āthār Muḥammad (p. 46), Iʿlāʾ al-Sunan (9:6), and other sources.

The niṣāb (minimum threshold) for Zakāh must be fully owned by the individual, both in terms of possession and control. The owner should be able to transact with the wealth and transfer its ownership. Zakāh is not due on incomplete ownership. For instance, there is no Zakāh on goods sold but not yet received, on blood money (diyyah) owed by a group, dowries still pending as debts, compensation for khulʿ before receiving it, or settlements for intentional bloodshed. This is mentioned in al-Minḥah (2:120). Moreover, there is no Zakāh on wealth that remains inaccessible, as will be clarified later.

This is because the cause (sabab) of Zakāh is owning wealth that has the potential for growth (al-māl al-nāmī). This is supported by the verse: “They ask you what they should spend. Say, ‘The excess (al-ʿafw)’” (2:219), where al-ʿafw refers to surplus wealth. Growth typically becomes apparent over the course of a year due to fluctuations in prices associated with seasonal changes. Thus, the empirical cause (ḥawl, the passage of a year) is treated as the actual cause (growth). It was narrated from ʿAlī that the Messenger of Allah (ﷺ) said, “If you have 200 dirhams, and a year has passed over them, then five dirhams are due from them. No zakāh is due upon you, meaning in gold, unless you own 20 dinars. If you own 20 dinars and a year has passed over them, then half a dinar is due.” This is found in Sunan Abī Dāwūd (2:100) and al-Aḥādīth al-Mukhtārah (2:154). It was narrated from al-Qāsim that: “Abū Bakr al-Ṣiddīq (may Allah be pleased with him) would not collect Zakāh from wealth until a year had passed over it.” Muwaṭṭaʾ Mālik 1:245. Ibn ʿUmar used to say, “Zakāh is not due on wealth until a year has passed over it.” Muwaṭṭaʾ Mālik 1:246.

This was the view of al-Karkhī and al-Ḥākim al-Shahīd, as indicated in al-Muntaqā. He said, “If someone delays paying Zakāh until two years have passed, they have acted wrongly and sinned, which is impermissible. They owe Zakāh only for one year.” Imām Muḥammad stated, “The testimony of someone who does not pay Zakāh is not accepted.” See: Badāʾiʿ al-Ṣanāʾiʿ 2:42. Al-Ṭaḥṭāwī said in his commentary on al-Marāqī 2:713: “It is obligatory immediately (al-fawr), and this is the position issued with fatwā (muftā bihi). Thus, one who delays without excuse sins, and their testimony is rejected.” This is also the fatwā position in Tanwīr al-Abṣār 2:712 and Sharḥ al-Wahabiyyah, as noted in al-Durr al-Mukhtār 2:271. The second opinion states that delaying is permissible. Al-Jaṣṣāṣ mentioned this, reasoning that if the wealth of someone obligated to pay Zakāh perishes after a full year has passed and they had the means to pay, they are not liable. If it were due immediately, they would be liable—similar to one who delays fasting in Ramaḍān and must make it up later.

Ruling353

1 note

Every debt owed to someone else reduces zakāh base by equivalent value—immediate or deferred alike.

From the editors

Footnotes

One of the conditions for the obligation of Zakāh is freedom from debt. Zakāh is not obligatory on someone who is in debt to the extent that their wealth is occupied by that debt. This is because Zakāh is a right of the poor upon the rich. Borrowed wealth does not establish richness until it is repaid. In this sense, there is no difference between a debt that is due immediately and a debt that is deferred. The intended meaning of debt here is a debt owed to people, not a debt owed to Allah like a vow (nadhr) or expiation (kaffārah). The debt of Zakāh itself prevents the obligation as long as the niṣāb (minimum threshold) remains; because it reduces the niṣāb, as in al-Īḍāḥ, al-Durar 1:172, Radd al-Muḥtār 2:269, ʿUmdat al-Riʿāyah 1:253, and Tabyīn al-Ḥaqāʾiq 1:254.

Ruling354

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Whoever dies owing zakāt, ṣadaqat al-fiṭr, fasting, a vow, or an expiation—it falls away unless he has bequeathed it; then [the bequest] is executed out of one third.

Ruling355

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There is no zakāt on commodities other than silver, gold and grazing livestock, unless with trade intention.

From the editors

Footnotes

The cause (sabab) for the obligation of Zakāh is growing wealth (namāʾ). Growth is actualised through: (a) Moneyness (thamaniyyah) for currencies—gold and silver being natural forms of payment. (b) Grazing naturally (sawm) for livestock. (c) Intent of trade in all other forms of wealth. Zakāh is therefore not due on a house that one does not live in, unless purchased for sale, even if a year has passed over it. Anything other than gold, silver and livestock are only subject to Zakāh when purchased with the intention of trade. This intention is only considered if it exists at the time of transfer of ownership. Such that if one intends to trade after the sale Zakāh is not obligatory on it until they sell it. Likewise, if one no longer intends to sell the merchandise and intends to keep it, it will thereafter never be zakatable until sold. See: al-Durr al-Mukhtār 2:10, Sharḥ al-Wiqāyah, p. 206, al-Muḥīṭ, p. 83–84, al-Hidāyah 1:96, and ʿUmdat al-Riʿāyah 1:267.

Ruling356

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There is no zakāt on “obscured” wealth (ḍammār): namely that which neither he personally nor his agent can access.

From the editors

Footnotes

This means that no Zakāh is due on “ḍammār” wealth—wealth that one does not expect to recover. Examples include: lost wealth, wealth dropped into the sea, usurped property without any proof, wealth buried in the wilderness with its location forgotten, or a debt denied by the debtor for years before they finally acknowledge it in front of witnesses, as well as wealth confiscated (muṣādarah) and returned after years. This is based on the requirement of complete ownership: such wealth is owned in principle (raqabah) but not in actual possession (yad). However, if the debt is owed by someone who acknowledges it and is capable of paying, or by someone poor, or bankrupt, or if the debtor denies it but there is proof or a judge is aware of it, then once that wealth is returned to its owner, Zakāh for the previous years becomes due. See: Radd al-Muḥtār 2:4–5, ʿUmdat al-Riʿāyah 1:269, and Sharḥ al-Wiqāyah, p. 208.

Ruling357

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[Payment] does not suffice except with an intention accompanying discharge, or [intention for] segregating [the zakāt amount], unless he gives charity with the entire niṣāb.

Ruling358

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The niṣāb for silver ware (waraq) is silver: two hundred dirhams; ten of them weigh seven mithqāls, most of them silver—with five therein; thereafter on every forty dirhams [one pays], and shortfalls are waived.

From the editors

Footnotes

The weight of a dirham in grams is 3.125g, as mentioned in the introduction of al-Mujmaʾ, p. 45. Shaykh ʿAbd al-ʿAzīz al-ʿUyūn al-Sūd calculated it to be 3.5 grams, so the niṣāb would be 700g of silver.

This means that if the amount of silver exceeds two hundred dirhams, according to Abū Ḥanīfah, no additional Zakāh is due until the surplus reaches forty dirhams. For every forty dirhams, one dirham of Zakāh is due. This is because Zakāh is not imposed on fractional increases unless it amounts to one-fifth, according to Abū Ḥanīfah. However, Abū Yūsuf and Muḥammad held that any amount above two hundred dirhams is calculated proportionally. This is mentioned in al-Minḥah 2:125 and al-Mishkāh, p. 320. It was narrated from ʿAmr ibn Ḥazm that the Prophet (ﷺ) said, “For every five uqiyyahs of silver, five dirhams of Zakāh are due. For any amount above that, for every forty dirhams, one dirham is due.” Recorded by al-Ḥākim in al-Mustadrak 1:553 and al-Bayhaqī in Sunan al-Kubrā 4:89, and deemed authentic by Aḥmad. See also: Majmaʿ al-Zawāʾid 3:72 and other sources.

Ruling359

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The niṣāb for gold: twenty mithqāls, mostly gold—with half a mithqāl therein; then on every four mithqāls: two carats (qīrāṭāni)—and shortfalls are waived.

From the editors

Footnotes

A mithqāl equals one dinār, which weighs 4.25 grams, as mentioned in the introduction to al-Majmaʿ, p. 45. According to Shaykh ʿAbd al-ʿAzīz al-ʿUyūn al-Sūd, the niṣāb (minimum threshold) is approximately 100 grams.

Meaning: For every twenty mithqāls, half a mithqāl is due which is 2.5%. It was narrated from ʿAlī that the Prophet (ﷺ) said: “If you have two hundred silver dirhams and a year passes over them, you owe five dirhāms. There is no Zakāh in gold until you have twenty dinārs. If you have twenty dinārs and a year passes over them, you owe half a dinār.” This is found in Sunan Abī Dāwūd 2:100, about which Abū Dāwūd remained silent, al-Aḥādīth al-Mukhtārah 2:154, Sunan al-Bayhaqī al-Kubrā 4:137, and other sources.

The qīrāṭ is equivalent to 0.2125 grams, as stated in the introduction of Majmaʿ al-Baḥrayn, p. 46.

This means that if the amount exceeds twenty mithqāls, according to Abū Ḥanīfah, no additional Zakāh is due until it reaches four mithqāls. Once it reaches four mithqāls, two qīrāṭs are due in Zakāh. According to Abū Yūsuf and Muḥammad, any amount above twenty mithqāls is calculated proportionally. See: al-Minḥah 2:126.

Ruling360

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Bullion (tibr), ornaments and vessels constitute a niṣāb [subject to zakāt].

Ruling361

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What predominates in them as alloy (ghish) is like trade goods, unless a full niṣāb of [pure precious metal] is left over from it.

Ruling362

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Trade goods attain niṣāb when their valuation reaches niṣāb of silver assessed as most beneficial to the poor.

Ruling363

Completing niṣāb at the two endpoints of the year suffices.

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Ruling364

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Gold, silver and trade goods aggregate with one another by value; and what is short of forty [dirhams] aggregates with what is short of four mithqāls likewise.

Ruling365

The camel niṣāb: on every five [camels] [pay] a sheep, up to twenty-five.

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Ruling366

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Then a two-year-old she-camel (bint makhāḍ) up to thirty-six.

Ruling367

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Then a three-year-old she-camel (bint labūn) up to forty-six.

Ruling368

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Then a four-year-old she-camel (ḥiqqa) up to sixty-one.

Ruling369

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Then a five-year-old she-camel (jadhaʿa) up to seventy-six.

Ruling370

Then two three-year-olds (bintā labūn) up to ninety-one.

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Ruling371

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Then two four-year-olds (ḥiqqatān) up to one hundred and twenty.

Ruling372

Then it begins, as before, [from] up to twenty-five.

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Ruling373

Then a two-year-old: up to one hundred and fifty.

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Ruling374

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Then three four-year-olds (ḥiqāq).

Ruling375

Then it begins up to twenty-five.

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Ruling376

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Then a two-year-old up to thirty-six.

Ruling377

Then a three-year-old up to one hundred and ninety-six.

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Ruling378

Then four ḥiqāq up to two hundred.

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Ruling379

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Then it always begins anew as it began the second cycle.

Ruling380

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Crossbred stock (al-bukht) […] and ʿirāb are equivalent.

Ruling381

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The cattle niṣāb: thirty, with therein a twæ-year-old bull calf (tabīʿ) up to forty.

Ruling382

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Then a three-year-old cow (musinna)—and surplus follows the reckoning—up to sixty.

From the editors

Footnotes

This means in every forty (cattle), a musinn, a two-year-old male or musinnah (its female counterpart). See: al-Mishkāt, p. 312.

So, for each head of cattle there is 2.5% of a musinnah. This is because the overlooked excess amounts of Zakāh are established by text in opposition to the normative rule (qiyās). There is no text here granting exception to the excess. This is the view of Abū Ḥanīfah, in a narration from al-Aṣl 2:55–56, which is the chosen view of the author of al-Wiqāyah, p. 210, al-Mukhtār 1:391, al-Kanz, p. 27, al-Mawāhib, q. 1/50, and others. The second view is that nothing is obligatory on the excess until it reaches fifty, then there is a musinnah and a quarter of a musinnah, or a third of a tabīʿ. This is a narration from al-Ḥasan from Abū Ḥanīfah; because this niṣāb is based on having a wājib between every twenty, and a wājib in every ten. The third view is that there is nothing due on the excess until it reaches sixty. This is a narration from Asad ibn ʿAmr from Abū Ḥanīfah, and it is their (Abū Yūsuf and Muḥammad’s) view. It is the chosen view of the author of al-Multaqā, p. 30, and Jawāmiʾ al-Fiqh. It is mentioned in al-Muḥīṭ, “It is the most just of the opinions,” and also in al-Yanābīḥ and al-Isbījābī, and the fatwā (legal ruling) is based on this view. See: Radd al-Muḥtār 2:18.

Ruling383

Then two twæ-year-olds up to seventy.

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Ruling384

Then a three-year-old and a twæ-year-old up to eighty.

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Ruling385

Then two three-year-olds up to ninety.

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Ruling386

Then four tabīʿs up to one hundred.

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Ruling387

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Then two twæ-year-olds and a three-year-old—and so indefinitely.

Ruling388

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Buffalo [fem.] and cattle are alike.

Ruling389

The sheep/goat niṣāb: forty, with therein one sheep up to one hundred and twenty-one.

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Ruling390

Then two ewes up to two hundred and one.

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Ruling391

Then three ewes up to four hundred.

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Ruling392

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Then four ewes.

Ruling393

Then on every hundred [heads] there is one sheep.

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Ruling394

1 note

Sheep and goats are alike; two-year-olds (thānīs) may be taken from them, not yearlings (judhaʿ).

Ruling395

1 note

Hybrid offspring between gazelle and ewe—or wild and domestic cattle—is reckoned according to its mother.

Ruling396

The horse niṣāb: two, male and female.

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Ruling397

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Two dīnārs are due on [the pair]—or zakāt by monetary valuation instead.

Ruling398

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Nothing is due on stallions, nor on herds that are exclusively female in the choicest months.

From the editors

Footnotes

There are two opinions regarding males: the author of al-Ikhtiyār (1:141) said the sounder (al-aṣaḥḥ) view is that there is no obligation, which is also the view preferred by the author of al-Fatḥ (2:139). See: Majmaʿ al-Anhur (1:201), and others.

This is because they cannot reproduce. This is explicitly stated by the author of al-Wiqāyah (p. 212), and it is implied by the apparent wording of al-Kanz (1:264) and others. The second view is that Zakāh is obligatory on them, because they can reproduce with a borrowed stallion. This is the view authenticated (taṣḥīḥ) by the author of al-Ikhtiyār (1:141) and al-Durr al-Muntaqā (2:101), and it is the view preferred by the author of al-Fatḥ (2:139). In al-Tabyīn (1:265–266), it is stated, “It is more clear for it to be obligatory on females.”

Ruling399

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Nor on mules and donkeys, nor on young stock except following adult stock.

Ruling400

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There is no zakāh on hand-fed [stock], nor on pregnant or working animals among pasturing herds.

Ruling

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“Grazing” [stock] spends most of the year pasturing—not for riding or draft work.

Ruling

Two-year-old she-camel (bint makhāḍ): entered the second [lunar] year.

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Three-year-old (bint labūn): in the third.

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Four-year-old (ḥiqqa): in the fourth.

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Five-year-old (jadhaʿa): in the fifth.

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Two-year-old calf (tabīʿ): in the second.

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Three-year-old cow (musinna): in the third.

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Sheep two-year-old (thānī): reached one full year.

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Sheep yearling (judhaʿ): reached its majority age among them.

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Ruling

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Whoever owes a due animal he does not possess may pay a superior head—recovering surplus with the collector’s leave—or pay inferior stock together with surplus outright.

Ruling

Paying monetary value is permitted for zakāt, al-fiṭr, expiation, ʿushr, land tax and vows—not for obligatory sacrificial gifts nor festive victims.

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Ruling

The obligatory [animal taken] is middle grade from niṣāb-level stock.

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Ruling

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Unspecified acquisitions aggregate within the ḥawl; profit and offspring aggregate to principal only—other receipts attach to nearest kind for a fresh lunar cycle.

Ruling

1 note

Zakāt is due on niṣāb capital, not the waived [surplus]; perishing of only the waived [surplus] drops nothing.

Ruling

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Should niṣāb perish after zakāt becomes due, zakāt lapses; if merely part perishes [the levy] falls away proportionally.

Ruling

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If the owner destroys [niṣāb] he is liable; if it perishes after the collector’s demand, two views [apply].

Ruling

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Advancing zakāt is valid across years—and for livestock niṣāb—as well, after niṣāb is owned.

From the editors

Footnotes

It means that paying Zakāh in advance is permissible for someone who already possesses the niṣāb. This is because the cause (sabab) of Zakāh is owning growing wealth (al-māl al-nāmī). The wealth itself is the principal (al-aṣl), and its capacity to grow is an attribute of it. Hence, once the principal is present, Zakāh may be paid. Additionally, the ownership of growing wealth is the cause for Zakāh to become obligatory, while the passage of one lunar year (al-ḥawl) is a condition for performance (adāʾ). So, if the cause of obligation (i.e., ownership of the niṣāb) exists, it is valid to pay before a year passes. However, if a person does not own the niṣāb, their advance payments are not considered valid. See: Sharḥ al-Wiqāyah, p. 217, ʿUmdat al-Riʿāyah 1:284, and al-Tabyīn 1:275–276.

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