|Time of Giving Zakah|
Paying Zakah on its due
time is obligatory. When Zakah falls due and
the giver of Zakah is ready and able to pay
it, it is not permissible to delay the
payment. But if the money to be paid is not
in hand, one may be granted respite until he
gets the money. The prohibition to delay
Zakah payment is also applicable to those
charged to collect Zakah money and
distribute it among the recepients. If they
know the recepients and are able to
distribute Zakah among them but do not pay
it until it is ruined, they will be held
responsible for affording it on their
One's death does not
exempt one's property from paying Zakah.
Zakah must be paid whether the deceased made
will to that effect or not.
Time prescription does
not affect the obligation to pay Zakah. If
the property owner delays the Zakah payment
until the advent of the following year, when
he comes to pay Zakah for that second year,
he has to deduct the value of Zakah for the
previous year and pay Zakah for the
remaining portion of his property. He still
has to pay Zakah for the previous year,
which is onsidered as a payable debt on the
If the property is ruined before Zakah
falls due it will be exmpted from Zakah if
the following two conditions are fulfilled:
- Property ruin should have taken place
before one gains ability to pay the Zakah.
- Ruin should not result from the property
owner's nigligance in keeping money.
If crops and fruits were
plighted before the day of harvesting, they
will be exempted from Zakah unless the
remaing portion reaches the Nisab or more.
Hence Zakah would be due on what remained.
Those employed to collect
the Zakah money and ditribute it among its
recepients are responsible for guarding the
money. But if it was affected for no
nigligance on their side, they would not be
required to afford for it.
Manner of Distributing Zakah
The Zakah giver is freed
from its burden as soon as he grants its
ownership to any of the first four
categories of Zakah recipients: the poor,
the needy, those employed to administer the
Zakah, and those whose hearts are to be
reconciled. Making either of these
categories in full possession of Zakah is a
condition for the verification of the
payment of Zakah. Granting full possession
implies giving the recepient a certain
amount of money, or buying a means of
production or craft tools and granting their
ownership to the recepient who has the
capability to work. As for those in bondage,
those in debt, fighters in the cause of
Allah, and the wayfarers, it is sufficient
to deliver Zakah to them through any means.
Concerning the poor, the
needy, those employed to administer Zakah,
and those whose hearts ar to be reconciled,
it is enough to have them meeting the
conditions of receiving Zakah at the due
time of the Zakah payment. If their state
changed after Zakah had been paid to them,
they are not required to pay it back.
As for those who are in
debt, wayfarers, and fighters in the cause
of Allah who receive Zakah, if their state
changes or if they did not use the money to
meet the necessity for which they deserved
it, Zakah should be taken back from them.
Relief from debts due on
Zakah recipient. If an insolvent borrower
fails to settle up his debts to his lender
who later acquitted him from paying them
back, such debts will not be regarded as
Zakah even if the borrower is a Zakah
recipient. This is the opinion held by most
This rule applies to the
following cases as well:
If the lender pays Zakah
to the borrower who returns it as settlement
of his debts without a prior consent, Zakah
If the lender pays Zakah
to the borrower provided that the latter
will pay it back instead of his debts or if
both agree on this matter, Zakah is not
valid. This is the opinion held by the
majority of scholars.
If the borrower asks his
lender to give him Zakah so that he could
settle up his debt, and the borrower did so,
Zakah is valid. Yet, the borrower is not
obliged to pay back the very same amount as
settlement of his debt.
If the lender said to the
borrower: "Settle up your debt and I will
give you Zakah." and the borrower did, Zakah
is valid and the lender is not obliged to
pay back the very same amount (of the debt)
to the borrower.
|Those Who Do Not
Deserve Zakah |
Whoever belongs to the
household of Prophet (peace be upon him) out
of honoring them. According to Islamic
Shari`ah, the Prophet's household have right
to take one-fifth of the booty as their
share in public wealth.
- Dependants of the person giving Zakah
- Non-Muslims except for those whose
hearts are to be reconciled.
|Transferring Zakah from
the Place in Which it is Levied |
Zakah is a basis for
achieving social solidarity in the Islamic
countries. Such fact should be used when
displaying the facts and fundamentals of this
true religion. Zakah money should be used in
liberating any Islamic occupied territories.
Zakah should originally, as confirmed by the
Prophet's Sunnah and behavior of his Companions,
be distributed among the poor living in the
region from which Zakah money is collected.
Extra funds can be transferred to another town.
This excludes the conditions of famine,
disasters, and worse living conditions, where it
is a must to transfer the Zakah money to those
who need it most whether groups or individuals.
|Rules Governing the
Transference of Zakah |
Originally, Zakah money
should be distributed among the poor living in
the region from which the money is collected,
not in the region where the Zakah payer lives.
But it is permissible to transfer the Zakah
money for another location if there is any
clearly justified reason.
|Following are possible
Transefering it to the
places of Jihad (Fighting for the cause of
Transfering it to
institutions caring for Calling for Islam,
education, healthcare which deserve a share
of the Zakah amounts as one of the eighth
channels of Zakah
Transfering it to Muslim
regions afflicted by famine and disasters.
Transfering it to one's
relatives who deserve Zakah.
Zakah to places other than the above mentioned
ones does not invalidate its payment, but it is
detestable, provided that the recepient is not one
of the eight channels of Zakah.
Third: The region of
Zakah extends to include the town and the
adjacent villages and areas less than 82
|Forth: Acts permissible during the
transference process |
In case Zakah conditions
are fulfilled, it is permissible to pay the
Zakah amounts a period before its due time
and send it to its recipients so that it may
reach them perfectly on time.
There is no blame on the
person giving Zakah if he paid it on its due
time and it reached the recepients after the
due time has passed, as it was on the way to
|Zakah and Tax|
Paying the tax levied by
the state does not suffice for paying Zakah
due to the different nature of Zakah and
taxes as regards the source and aim of
levying, the wealth upon which each of them
is due, the due payment amount, and the
Tax amounts are not to be
deducted from the due amounts of Zakah.
Rather, the already paid taxes can be
deducted from the wealth upon which Zakah is
Taxes levied by the state
to be paid before the time of Zakah payment
are to be deducted from the wealth upon
which Zakah is due, even if it was not yet
To make it easy for those
who pay Zakah, current taxation laws should
be adjusted to allow deducting the value of
the Zakah amounts from the tax amounts on
condition that authentic legal proofs be
A tax for social
solidarity that matches Zakah amounts should
be levied upon all non-Muslim citizens under
a Muslim state. Such taxes would serve as
revenues to achieve social solidarity among
all citizens living under Muslim rule.