ZAKAAT

ZAKAAT is one of the five pillars of Islam. Every free Muslim, adult (baaligh/pubescent), sane, and possessing the Nisaab, in addition to his debts andnatural necessities (such as house, clothes, means of transport, and work tools), must obligatorily pay Zakaat.

WHAT IS NISAAB?

The Nisaab is the minimum amount from which Zakaat becomes obligatory. A person who possesses the Nisaab is called a "Saahib-e-Nisaab." The Nisaab is as follows:

87 grams of gold in any form (jewellery, metal, etc.), or
200 dirhams or 620 grams of silver in any form (metal, jewellery, etc.), or
The value of 87 grams of gold or the value of 620 grams of silver in the form of money or goods exceeding his natural needs.

If someone has several items on which Zakaat is applicable, such as some gold, some silver (in the form of jewellery or not), some money, and some goods, he must calculate the value of all his items to see if it reaches the value of 200 dirhams (620 grams of silver). If this is the case, Zakaat must be levied, even if the value is less than that of 87 grams of gold. The principle is that when there are several items, it is sufficient that the total value reaches at least the lowest Nisaab.

It should be noted that if someone has less than the Nisaab, zakaat is not obligatory on him. However, if he has the Nisaab or more,Zakaat is taken from the total amount of what he possesses, not just from the amount exceeding the Nisaab.

WHEN IS ZAKAAT DUE?

When the Nisaab remains in the possession of a single person for a full Islamic year, Zakaat becomes Wajib. This means that if the amount is depleted before the year is completed, Zakaat is not obligatory. This indicates that Zakaat is not due immediately upon acquiring the value of Nisaab; rather, the wealth must remain in the person's possession for a year (Islamic year). Therefore, if the sum is exhausted before the period of a year, Zakaat is not Wajib. This shows that Zakaat is not due as soon as the person possesses the value of Nisaab. It makes this money remain in his possession for a year.

On the other hand, once a person becomes Saahib-e-Nisaab, they must calculate Zakaat on the entire amount after a year has elapsed, regardless of whether the Nisaab has decreased or increased during that time. Similarly, Zakaat must be given on the total wealth, including any additional amounts accumulated after becoming Saahib-e-Nisaab, even if those additions have not been in possession for a full year.

For example, on the 1^st of Ramadhan, a person possessed Rs. 50,000. Over the course of the year, they continued to save Rs. 1,000 or Rs. 2,000 at different times, so that by the next Ramadhan, their total savings amounted to Rs. 70,000. In this case, Zakaat must be calculated on the full Rs. 70,000, even if a portion of it has not been in possession for an entire year.

Essentially, once a person attains the status of Saahib-e-Nisaab, all savings accumulated during the year are considered as if they were earned on the day they became Saahib-e-Nisaab. Therefore, when calculating Zakaat on the original amount that made one Saahib-e-Nisaab, all savings from the year must be included.

PERCENTAGE OF ZAKAAT

Zakaat is generally calculated at 2.5% or 1/40 of the total value of the wealth one possesses. This applies to gold, silver, cash, and goods. For example, Rs. 2.50 on every Rs. 100 or Rs. 25 on every Rs. 1,000.

WHO DESERVES ZAKAAT?

The Qur'an mentions 8 categories of people who are eligible to receive Zakaat:

Fuqarah (the poor)
Masaakeen (the needy)
Aamileen (the collectors of Zakaat)
Al-Muallafat-al-Qulub (those whose hearts are to be reconciled)
Ar-Riqaab (those in bondage)
Al-Ghaarimeen (those in debt)
Fi-Sabeelillah (those working in the path of Allah)
Ibn-us-Sabeel (the traveller)

According to a Hadith in Bukhari Sharîf, Rasulullah‎ (Sallallaahu'Alaihi Wasallam) sent Hadhrat Mu'az bin Jabal (Radiyallahuanhu) to Yemen with the following message: "... and inform them that Allah Ta'ala has made Sadaqah (Zakaat) obligatory upon them. They should collect it and distribute it to those who are poor among them."

In another Hadith from Abu Dawud, Rasulullah ‎(Sallallaahu'Alaihi Wasallam) said: "Allah Ta'ala did not want a Prophet, much less anyone else, to decide about Zakaat. It is He Himself who wanted to divide people into eight categories to whom Zakaat should be given."

This means that Allah did not leave the decision of how to distribute Zakaat to anyone's discretion. It is Allah Himself who has specified the categories of people to whom Zakaat should be given, as mentioned in verse 60 of Surah At-Taubah.

Let us see these 8 categories of people together:

1. Fuqarah

Fuqarah, the plural of Faqeer, refers to a person whose wealth exceeds his essential needs but is not sufficient to pay Zakaat, Sadaqat-ul-Fitr, or Wajib Qurbani. In other words, he does not possess the Nisaab of Zakaat nor that of Sadaqat-ul-Fitr or Qurbani.

2. Masaakeen

Masaakeen,the plural of Miskeen, refers to a person who does not possess anything, not even enough to eat for one day. His situation is more dire than that of a Faqeer, who, even though his wealth does not reach Nisaab, still has some wealth. The Faqeerdoes not have the right to ask for Zakaat, but he can receive it. In contrast, theMiskeen is authorized to ask for Zakaat due to his extreme poverty.

3. Aamileen

Aamileen, the plural of Aamil, are the employees of the Islamic state who are mandated to collect Zakaat and Sadaqah. In a Hadith from Mu'atta,narrated by Imam Maalik (Rahimahullah), Rasulullah (Sallallaahu 'Alaihi Wasallam) said:

"Sadaqah is not Halal for the one who is rich except for five categories of people: the fighter in the path of Allah, the one who is mandated to collect Zakaat..."

Regarding "Aamileen," this is the only case where Zakaat is not given due to poverty (faqr). Unlike all other categories of people, the Aamileen are the only ones who can receive Zakaat as a salary due to the service they render. A question now arises: Is it permissible to transform Zakaat money into a salary or remuneration? Or, more explicitly, is it permissible to give Zakaat in the form of a salary or wages? Before answering this question, one must understand the following principle:

An Islamic head of state or Ameer-ul-Mu'mineen is a Wakil (agent) for the poor and needy on behalf of Allah. The "hand" of the Wakil (agent) is, in fact, the "hand of the Mu'akkil" (the recipient). This means that when Zakaat comes into the hands of the Wakil, it is as if it has already been handed to the poor. As we know, once Zakaat reaches the poor, the donors have fulfilled their responsibility because the debt of Zakaat has already been paid (Ada – completed). Since the head of state is already the Wakil of the poor, when he takes possession of the Zakaat money, it is considered as completed, and the donors are discharged from their responsibility. Therefore, the money given to the head of state through the Aamileen is no longer Zakaat. The head of state can then pay theAamileen from the "property" of the poor, which is no longer considered Zakaat, for the service rendered to the poor. Thus, we can deduce that the money paid as salary to the Aamileen is no longer Zakaat. It is rather the property of the poor, managed by the Islamic head of state for the needs of the poor.

It is also clear from this explanation that the salary of teachers (received from Zakaat) or those who collect Zakaat individually or on behalf of an organization is not justified. Zakaat collectors in our country, who are not employed by an Islamic head of state, do not have the status of agents of the poor. They are instead agents of the donors. This means that as long as this money remains in their possession or in the possession of the organizations, it is as if the money has remained with the donors, and their Zakaat has not yet been paid. If organizations give a salary to the collectors of this money, or if they make expenditures from this fund for the maintenance of their organization, the donors must contribute the amount spent again as Zakaat. This is because, regarding this amount, the Zakaat has not yet been fully collected, as shown in the following example:

A person who is required to give Rs. 1,000 as Zakaat does not have the right to deduct bank or postal charges from this sum if he wants to send the money abroad. The charges (bank, postal, or other) are his responsibility. Similarly, the expenses incurred for the distribution of Zakaat cannot be deducted from the Zakaat sum. This clearly shows the great responsibility that rests on the organizations collecting Zakaat.

It is indeed a commendable job, but these organizations are not entitled to collect any salary or allowance from this sum for their collectors, nor to incur the expenses of maintaining their organizations from the Zakaat money.

If these organizations do not properly dispose of this money by giving it to those who truly deserve it, it is as if the donors have not fulfilled their responsibility to distribute Zakaat. Therefore, the donors will also be responsible for not paying Zakaat because they failed in its distribution by giving it to those who are not competent to distribute it.

4. Mu'allafatul-Quloub

These are individuals who need support to strengthen their hearts, reconcile them, and encourage them to remain Muslims. Zakaat can be given to this category, provided they are Muslims and poor. This is especially relevant for new Muslims (converts) who have had to abandon their families and homes because of Islam and are facing financial difficulties.

5. Ar-Riquaab

Among the majority of the Fuqahaa (jurists), Muhadditheen, and Mufassireen, the term "Ar-Riqab" refers to a slave who has made a contract with his master to regain his freedom in exchange for a sum of money. Such a slave is calleda Mukaatab according to Shari'ah. Thus, one has the right to help a slave in such a situation by using Zakaat money to purchase his freedom. As for other slaves who do not have such a contract with their masters, one does not have the right to give them Zakaat. The Aimmah, namely Imam Abu Hanifah, ImamShafi'i, Imam Ahmad ibn Hanbal (Rahimahumullah), and according to one of the two versions of Imam Malik (Rahimahullah), explained that Zakaat should be given to someone who deserves it, without expecting anything in return.

In the case of other slaves (except the Mukaatab), if Zakaat is given to the master, it has not been given without expecting something in return (i.e., the liberation of the slave). On the other hand, it cannot be given directly to the slaves because they cannot own property. Everything they receive actually goes back to the master, as they themselves are the property of the master.

It is clear that the master or the boss does not deserve Zakaat. This illustrates that Zakaat is only paid when the beneficiary (the person receiving the Zakaat) becomes the Maalik(owner) of the Zakaat amount, and this is called Tamleek.

6. Al-Ghaarimeen

These are people who are in debt and unable to repay it, either partially or completely. It is important to note that individuals who have incurred debts due to extravagance or sinful behavior should not receive Zakaat, as this would encourage them to persist in misguidance. However, if they repent and makeTawbah (repentance), they may become eligible for Zakaat.

7. Fi-sabeelillah

According to the Tafsir, this refers to the Mujahideen (fighters) and the "Hajis" who do not have sufficient means to perform their Jihaad and Hajj. By extension, all those engaged in virtuous work for the promotion of Deen fall into the category of Fi-sabeelillah, provided that it is Tamleek—that is, disposing of the Zakaat in such a way that the person who deserves it becomes the owner. This implies that Zakaat money cannot be used for the construction of a Mosque (Masjid) or Madrassah, or for purchasing accessories for these places of worship. Although the money may be used for a righteous cause (promoting Deen), the absence of Tamleek means that Zakaat money cannot be allocated in this way. Masjids or Madrassahs do not have the status of ownership. Therefore, without Tamleek, Zakaat is not paid.

8. Ibn-us-Sabeel

This refers to a traveler who is abroad and does not have enough means to support himself. Even if this person is rich in his home country, he can receive Zakaat.

THUS, RASULULLAH (SALLALLAAHU 'ALAIHI WASALLAM) SAID:

"Sadaqah is not Halal (permissible) for a Ghani (rich person) except for five categories:

1. A Ghazi (fighter) in the path of Allah Ta'ala.

2. An Aamil (an employee chosen by an Islamic leader to collect Zakaat).

3. A person who is overwhelmed/overcome with debt.

4. A person who has bought with his money an item given in Zakaat to someone else.

A rich person who has a poor neighbour, and the latter has received something as Sadaqah and subsequently gives it to the rich person as a gift."(Mu'atta Imam Malik)

REMARKS

For the fifth category, there should be no ambiguity. When a poor person comes into possession of Zakaat, it is no longer considered Zakaat. The poor person can dispose of this sum as he wishes. A rich person can also benefit from it. As long as the sum remains Zakaat, a rich person is not entitled to it. According to a Hadithin Bukhari Sharif, Rasulullah (Sallallaahu'Alaihi Wasallam) consumed meat that Hadhrat Bareera (Radiyallahuanha) had received as Sadaqah, saying that for Bareera it was Sadaqah, but for us, it is a gift. This means that once a deserving person takes possession of the Zakaat, its nature changes. This is why Rasulullah (Sallallaahu'Alaihi Wasallam) had consumed this meat.

After this explanation, it is not difficult to understand the meaning and scope of the fourth category. Therefore, if a poor person has received a few meters of cloth as Zakaat, he has every right to sell it. When a buyer acquires it, he also has the right to use it, since if he had obtained the same cloth as a gift from the poor person, he would have had the right to use it as well. In this case, the cloth was bought.

Now, let us analyze the first category: a fighter who is rich, according to this Hadith, has the right to receive Zakaat. If he is rich, it is due to what he possesses, meaning he has everything he needs to provide for himself.However, he cannot accomplish Jihaad, which is also a necessity, with the means he possesses. He is called "Ghani" based on what he has, not on the means required for Jihaad. Therefore, Zakaat is permissible for him,as he is no longer considered "rich" due to his inability to finance his participation in Jihaad.

Similarly, the third category refers to someone who is "rich" in terms of possessions but is poor based on what he owes. Therefore, there is no rich person who has been given the right to take Zakaat according to this Hadith.

[English version of "La Zakaat" – Al Haadi – Vol. 3 No. 3]