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The Fatwas delivered by the Sixth Dallah Al-Barakah Symposium (Held in Algeria Sha`ban 5, 1410 A.H. / March 2, 1990 A.D.)

1. Zakah on Crops

Question: Dallah Al-Barakah undertakes many investment agricultural projects and spends large sums of money on reclaiming land. How can Dallah Al-Barakah deduct such fees? Is Zakah due on such projects at a rate of one tithe or half a tithe of the harvest according to the method of irrigation?

Answer: After detailed discussions, there are three points of view on this Fatwa:
  • Fees should be deducted and Zakah is due at a rate of a tithe or half a tithe (according to the method of irrigation).
     

  • Fees should not be deducted and Zakah is due at a rate of a tithe or half a tithe (according to the method of irrigation).
     
  • Deducting one third of the harvested output and giving Zakah on the rest of the harvest according to the method of irrigation.

The members of the Fatwa Committee hold that fees should be deducted before giving Zakah provided that such deduction does not exceed one third of the harvest. Then, one tithe or half a tithe of the harvest is to be given as Zakah according to the method of irrigation.

2. Zakah on livestock
Question: How is Zakah on livestock calculated bearing in mind the different purposes for raising them?

Answer: Participants in discussing Zakah on livestock according to the various purposes of raising them followed the legal opinion held by the majority of scholars. Livestock is divided into two categories:

First category: Livestock raised for trade. Zakah is due on such category according to the rules followed in Zakah on goods.
Second category: Livestock raised for dairy products. Three opinions are discussed in this regard:
  • Estimating the raw materials used in manufacturing as well as the other tools used in packing and calculating Zakah accordingly with a rate of 2.5% taking into account that no Zakah is due on fixed assets.
     

  • Estimating the raw materials purchased after manufacture for the purpose of sale. Zakah will be calculated on the raw materials but not on the interim materials which are not main constituents in manufacture because no Zakah is levied on craftsmanship.
     

  • Giving a tithe of the manufactured output after deducting costs or giving out half of a tithe after deducting costs as followed in calculating Zakah on crops.

3. Zakah on bank depositors' money
Question: How to calculate Zakah on bank depositors' money?

Answer: It is recommended that the Islamic Banks should submit the required data so that depositors can know the exact amount of Zakah due on their deposits. Zakah is due on the money deposited as well as its profits. Islamic Banks should set out the type of projects, whether agricultural, industrial or commercial, in which such money was invested so that depositors can pay Zakah accordingly.

4. Zakah on projects under construction
Question: How to calculate Zakah on projects under construction?

Answer: No Zakah is due on an incomplete project unless it is finished and achieves revenues. Such revenues are to be added to the rest of one's money and Zakah becomes due on both. If the project is prepared for sale, no Zakah is due on it until it is finished. Yet, if parts of it are salable, Zakah is due on them. In all cases, Zakah is due on money allocated for the project plus one's other money. If the project is not finished and prepared for sale at its status quo, it is to be evaluated and Zakah becomes due on it just like the case in commercial goods.

5. Zakah on exploited rental items

Question: How to calculate Zakah on rented buildings whose ownership is to be transferred at the end of the rental period?

Answer: Zakah is due on the revenues of the rented buildings which will be sold at the end of the rental period. Such revenues should be added to one's other money and Zakah is to be given on them all. No Zakah is to be given out on buildings themselves because there is no intention in selling them except at the end of the rental period during which they are not considered as commercial goods.

 
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