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Zakah on Cattle and Other Animals

Conditions of Zakah on Cattle
There are some conditions that Zakah on cattle is not due unless all of them are realized. These conditions were laid down with the aim of easing restrictions on the owner, so that he gives Zakah willingly. Thus, Zakah achieves the noble aims for which it is ordained. These conditions are:

1. Reaching the Nisab The minimum amount (Nisab) of camels counted for Zakah is five camels. While no Zakah is due on less than forty sheep, the minimum amount of cows counted for Zakah is thirty.

2. The lapse of a full year This implies that Zakah is not due unless the property remains in the possession of its owner for a full year right from the day it reaches the minimum amount counted for Zakah. This is confirmed by the Prophet's hadith in which he maintained, ''Zakah is not due on a property unless after the lapse of a full year.'' In case the cattle bear offspring during the year, the value of the offspring is to be added to the total value of cattle. If the possession is interrupted during the year due to selling cattle or bartering them, a new year is to be calculated from the day in which the cattle are sold or bartered, provided that the owner did not do that with the intention of evading the payment of Zakah.

3. Cattle should not be exploited in cultivation Cattle exploited in cultivation are not counted for Zakah. This is confirmed by the Prophet's saying, ''Nothing is due on the cattle used in cultivation.''

The Percentage and Amount of Zakah

Zakah on camels

The Nisab and amounts of Zakah due on camels are illustrated as follows:
No. of Camels -The amount of Zakah due
From 1 To 4 -> No Zakah is due
From 5 To 5 ->One sheep
From 10 To 14 ->Two sheep
From 15 To 19 ->Three sheep
From 20 To 24 ->Four sheep

While there is Zakah due on camels numbering from 1 to 24, giving some of them as Zakah may affect the payer negatively, so giving sheep as Zakah is made as compromise.

No. of Camels -- The amount of Zakah due
From 25 To 35 ->A she-camel between 1 and 2 years
From 36 To 45 ->A she-camel between 2 and 3 years
From 46 To 60->A she-camel between 3 and 4 years
From 61 To 75 ->A she-camel between 4 and 5 years
From 76 To 90 ->Two she-camels between 2 and 3 years
From 91 To 120 ->Two she-camels between 3 and 4 years
From 121 To 129 ->Three she-camels between 2 and 3 years
From 130 To 139 ->A she-camel between 3 and 4 years and two she-camels between 2 and 3 years
From 140 To 149 ->Two she-camels between 3 and 4 years and a she-camel between 2 and 3 years
From 150 To 159 ->Three she-camels between 3 and 4 years
From 160 To 169->Four she-camels between 2 and 3 years
From 170 To 179 ->Three she-camels between 2 and 3 years and a she-camel between 3 and 4 years
From 180 To 189 ->Two she-camels between 2 and 3 years and two she-camels between 3 and 4 years
From 190 To 199 ->Three she-camels between 3 and 4 years and a she-camel between 2 and 3 years
From 200 To 209 ->Four she-camels between 3 and 4 years or five she-camels between 2 and 3 years

Any increase beside the above-mentioned amounts is to be calculated as follows:
1. On every increment of 40 camels, a she-camel between 2 and 3 years is due as Zakah.
2. On every increment of 50 camels, a she-camel between 3 and 4 years is due as Zakah.

Zakah on cows
The Nisab and amounts of Zakah due on cows are illustrated as follows:

No. of Cows --The amount of Zakah due
From 1 To 29 ->No Zakah is due
From 30 To 39 ->A one year old bull
From 40 To 59 ->A two year old cow
From 60 To 69 ->Two cows or bulls aging 1 year
From 70 To 79 ->A cow aging 2 years and a bull aging 1 year
From 80 To 89 ->Two cows aging 2 years
From 90 To 99->Three cows aging aging 1 year
From 100 To 109->A cow aging 2 years and 2 bulls aging 1 year
From 110 To 119 ->Two cows aging 2 years and a bull aging 1 year
From 120 To 129 ->Three cows aging 2 years or four bulls aging 1 year

Any increase beside the above-mentioned amounts is to be calculated as follows:

- On every increment of 30 cows, a cow or bull aging 1 year is due as Zakah.

- On every increment of 40 cows, a cow aging 2 years is due as Zakah.

Zakah on sheep
The Nisab and amounts of Zakah due on sheep are illustrated as follows:

No. of Sheep --The amount of Zakah due
From 1 To 39 ->No Zakah is due
From 40 To 120 ->A ewe
From 121 To 200 ->2 ewes
From 201 To 399 ->3 ewes
From 400 To 499 ->4 ewes
From 500 To 599->5 ewes

- On every increment of 100 sheep, a ewe is due as Zakah.

Cattle Raised for Trade

The cattle raised for trade will be treated exactly as the commercial commodities; Zakah on them will be calculated on the basis of their value not number. Therefore, Zakah falls due on the cattle if their value reaches the minimum amount of money liable to the payment of Zakah (a value equal to 85 grams of pure gold). In this case, the cattle owner should add it to what he possesses of money and commercial commodities and pay 2.5 % as Zakah on it provided that it meets the conditions of the obligation to pay Zakah on commodities. However, in case the value of cattle does not reach the minimum amount counted for Zakah when estimated as commercial commodities, but do reach it when estimated on the basis of their number, the numerical method explained earlier is to be applied.

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Zakah on Crops and Fruits

Fruits and Other Crops Counted for Zakah According to Abu Hanifah and other jurists who stuck to the outward meanings of the related Qur'anic and Sunnah texts, Zakah is due on all crops and fruits grown with the aim of investing the arable land. A Qur'anic verse says, "O ye who believe! Give of the good things which ye have (honorably) earned, and of the fruits of the earth which We have produced for you." (Surah Al-Baqarah No.2, Verse: 267). The Prophet (peace be upon him) said, "One-tithe is due as Zakah on plantations irrigated by the water of rain or springs, or which draw water from the inner layers of the earth (by its roots), and half of one-tithe is due as Zakah on the plantations irrigated by tools." However, plants that grow without human efforts, such as wood trees, grass, reeds ... etc. are not counted for Zakah, unless they are intended to be invested in trade. In such case they will be treated in the same way as commercial commodities.

Zakah on Agricultural Products Agricultural products are not counted for Zakah unless they are intended to be invested in trade. In such case they are treated in the same way as the commercial commodities.

The Amounts of Crops and Fruits Counted for Zakah According to a genuine hadith, "A quantity less than five Wasqs is not counted for Zakah." Now the five Wasqs equal 653 Kilograms of wheat or other grains. The payer of Zakah should pay attention to the various weights of the different kinds of foodstuff. The Nisab of dried food should be calculated after not before the process of drying is complete.

The Time When Zakah on Crops and Fruits Falls Due Unlike other kinds of property, Zakah on crops and fruits does not become due after the lapse of a full year since reaching the Nisab. Rather, the determining factor here is the agricultural season and the crop. This is confirmed by the Qur'anic verse, "But render the dues that are proper on the day that the harvest is gathered." (Surah Al-An`am No. 6, Verse: 141). Thus, Zakah will be due on each crop produced by the land at the same year. The time when Zakah on crops and fruits becomes due begins when they are ripe. However, crops and fruits should first be gathered and piled in the threshing floor. Thus in case the yield is wasted before piling, unintentionally or due not to negligence, no Zakah is due on it. Zakah on crops and fruits, however, is due on the owner who sells the ripe yield of his land or gives it in donation or the one who dies after the crops are ripe. But in case the owner dies before the crops are ripe, Zakah will be incumbent on the buyer or the donee or the heir of the owner.

The Estimation of Zakah on Crops and Fruits The amount of Zakah payable on crops and fruits varies according to costs spent and effort exerted in irrigation as follows: - In case of costless, comfortable irrigation the amount of Zakah would be 10%. - In case of irrigation with the aid of a costly method, such as digging a well and bringing up water automatically, or buying water, the amount of Zakah would be 5%. - In case irrigation includes the two probabilities, the amount of Zakah would be estimated according to the major method of irrigation. But in case of equality, a fixed amount of 7.5% of Zakah would be given. - When it is difficult to decide, an amount of 10% of Zakah would be paid.

Approximate Estimation of the Amount of Zakah Due on Fruits and Other Crops Sometimes the owner of fruits and other crops has no time to estimate the yield of his land by measuring. In such case he is permitted to have this yield estimated by an expert and pay the amount of Zakah accordingly. According to Al-Awza`i and Al-Laith, this method of estimation can be applied to all kinds of fruits and crops. Estimating the amount of Zakah is carried out after the fruits and other crops are ripe, while paying it is performed after the process of drying (as in the case of dates and raisins). An amount of one-forth or one-third is to be exempted from the obligation of paying Zakah and left for the benefit of the owner. This is to be left to the expert's discretion.

The Amount of Crops and Fruits Exempted from Zakah The owner of crops and fruits is not obliged to pay Zakah on the following:

a) The amount consumed by the owner while the crops or fruits are still raw.

b) The amount consumed by the beasts utilized in cultivation.

c) The amount consumed by the wayfarers.

d) The amounts donated as a charity.

Deducting the expenditures of cultivation According to Ibn `Abbas and other jurists, all expenditures of ploughing, planting, fertilizing, and harvesting are to be deducted from the total amount counted for Zakah, provided that these expenditures do not exceed the rate of one-third.

Zakah on Crops and Fruits Produced on a Leased Land A lessee of a land has to pay Zakah on its produce of fruits and other crops. The owner of the land, on the other hand, will add the leasing value to other cash money in his possession and pay Zakah on them at the rate of 2.5%. In case the produce of land is shared due to a contract or crop-sharing (which implies that the owner appoints another person to take care of cultivating or irrigating the land in return for a portion of its yield), the Zakah is due on both parties once the yield reaches the Nisab.

General Rules Concerning Zakah on Crops and Fruits 1. Crops and fruits of like kind are to be added and estimated together, while those of different kinds, like fruits and vegetables, are to be estimated separately. 2. In case the crop varies in quality, Zakah is given on the basis of the average, but not lesser, rate. 3. The value of plantations grown in different soils are to be added together, so long as they belong to the same owner. 4. Though the owner of land should pay Zakah from the crop, some scholars maintain that it is permissible to pay it in cash according to the market value.

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Zakah on Commercial Commodities, Industry & Company:

Zakah on Commercial Commodities: This term stands for all properties owned with the aim of investing them in trade. Ownership may be realized by importing or buying from the national market. These properties include real estate, foodstuff, agro products, cattle ... etc. Also, these properties may include commodities in a shop owned by a person or more.

Difference between capital goods and commercial commodities: Capital goods denote those kept for private use, and not for trade, usually termed in accounting as fixed assets. They are utilized to bring forth production, such as machines, buildings, wagons, equipment, vessels, depositories, racks on which articles are exhibited, desks, furniture ... etc. These kinds of properties are not counted for Zakah. However, commercial commodities, termed in accounting as circulated assets, intended to be invested in trade, such as commodities, articles, machines, wagons, lands, are liable to Zakah, in case they meet the conditions of Zakah.

Conditions for paying Zakah on commercial commodities In addition to the conditions previously mentioned in Zakah on cash, there are two additional conditions:

1. Owning the commodity for return The commodity should be bought in exchange for money, or bartered for another commodity or as a substitute for a debt, whether falling due or deferred. The same applies to articles taken by a woman as dowry, or the deferred amount of dower in case of separation from her husband. However, the property owned by means of inheritance or donation, the article returned to the seller for a defect, or arable land is regarded as assets and Zakah due on it will be estimated on this basis.

2. Intention This means that the owner of a property, when first buying it, should have the intention of investing it in trade. Thus, the intention is the key factor that decides whether the property is owned for private use or for trade. Fore example, a car first bought for private use, but intended to be sold if it sells well, will not be considered a commercial commodity, thus not counted for Zakah. However, a merchant who buys a number of cars for trade but keeps one for private use, this one will also be counted for Zakah, depending on his original intention. In case one changes his mind to dedicate a commodity for private use instead of investing it in trade or vise versa, the second intention is to be taken into account.

The following activities are to be appended to commercial commodities as regards their liability to Zakah:

a) Commercial projects including purchase and sale activities carried out by small to medium businesses, speculation companies, limited or stock companies ... etc.

b) Commissioned activities carried out by brokers, middlemen and agents.

c) All kinds of money exchange and investment.

How to pay Zakah on commercial resources? When the time of Zakah falls due, the commercial body, whether individuals or companies, should make an inventory and estimate the actual value of the commercial assets and goods. The value of these goods together with the cash money and total of the recoverable debts are considered the amount of commercial resources on which Zakah is due, after leaving out the amount of debts owed by the commercial body. Zakah is to be taken at the rate of 2.5%. Imam Abu `Ubaid reported that Maymun bin Mahran said, "When Zakah falls due, a Muslim should see his property, whether cash or commodities, and estimate it in cash. If you owe debts to others, calculate their value and take them out of the total property and pay Zakah on the residual."

The rate considered upon estimating the value of commercial assets Unlike the traditional accounting method which applies the lower rate, the value of commercial assets is to be estimated according to the current market value at the time when Zakah falls due, no matter whether it is higher or lower than the cost price. As for commercial commodities, they are estimated according to the wholesale price, even though they are sold in retail. This is the view adopted by the Jurisprudence Academy in Mecca.

Should Zakah be paid in cash or out of the commodities? Originally, Zakah on commercial commodities must be paid in cash. It is reported that `Umar bin Al-Khattab (may Allah be pleased with him) said to Hamas, "'Give Zakah on your wealth.' Hamas said, 'I have no trade other than leather quivers.' Whereupon `Umar said, 'Estimate their value and pay Zakah on them accordingly.'" This is because the cash is better for the poor as it helps him meet his needs however variant. However, a merchant can pay Zakah out of the commodities in which he is dealing as a means of evading hardship and in case of recession.

Debts owed by others to a merchant These debts are divided into two kinds: 1. Recoverable debts:This is a debt owed by one who recognizes it and is able to pay, or a debtor who, though denies the debt, there is an evidence against him that in case he stands for trial he will be obliged to pay it. This kind of debts is also known as good debts. Thus, the amount of such kind of debts is to be added to the total sum on which Zakah is payable. 2. Irrecoverable debts:This is a debt owed by one who repudiates it, while there is no evidence against him, or by a debtor who recognizes the debt but often procrastinates the repayment or suffers insolvency. Such debts are known as doubtful debts, and are not counted for Zakah unless they are actually repaid. Once this debt is paid, Zakah is payable on it for one year only, no matter how many years it has been owed by the debtor.

Zakah on Industry: Industrial activities have more in common with commercial activities than other activities. Industry can in no way be separated from commerce. Rather, the industrial activity in general is based on buying raw material and selling them after manufacturing. Thus, all the rules of Zakah on commercial commodities are applicable to industrial activities. As for institutions that manufacture articles for the benefit of other clients, the tools utilized by such institutions are not considered as commercial commodities, e.g., entrepreneurship companies, iron and steel companies, goldsmiths and carpenters. However, in case such industrial companies buy raw materials and manufacture them with the aim of investing them in trade for their own benefit, such materials are to be considered as commercial commodities, which will be counted for Zakah after deducing the manufacturing expenditures.

Industrial activities are divided into two types: The First: This type includes buying already manufactured commodities with the aim of investing them in trade. The value of such commodities is estimated according to the market value. Then, through adding their value to the cash money and the external good debts, after deducing the debts owed by the payer, the amount of Zakah can be estimated. The Second: This type includes the commodities manufactured by the payer of Zakah. In this instance, Zakah is paid only on the raw material before manufacturing and the materials added while processing, that will be a major component of the article after manufacturing. In the case of raw materials that remained in possession for a full year, or added into the duration calculated for a similar Nisab, such as cash money or commercial commodities, Zakah will be estimated according to the first duration, without calculating a new duration of a full year. This can be represented in a raw cloth that remains in factory for six months then made clothes. The amount of Zakah liable on both types is a rate of 2.5%.

Zakah Payable by Commercial and Industrial Companies

1. Collecting Zakah from commercial and industrial corporations depends on dealing with them as individual entities, provided that: a) There is an issuance of a binding legal provision to pay Zakah.b) It should be stipulated in the company bylaws.c) A decision to this effect is taken by the corporation's general assembly.d) The approval of all shareholders (to authorize the administration of corporation to pay Zakah on their behalf). This trend relies on the principle of Khultah that is supported by the Sunnah as regards Zakah on cattle. Some juristic schools were in favor of extending the principle of Khultah to all kinds of Zakah. This view was adopted by the First Conference on Zakah. However, in case none of the four above-mentioned conditions is realized, the corporation should estimate the amount of Zakah payable on its properties, then provide a sheet on an annual basis containing the amount of Zakah due on each individual share for easy reference by the shareholders. 2. A corporation should calculate the Zakah due on its properties in the same way as an individual entity. The corporation should estimate the amount of Zakah payable on its properties according to their type: cattle, crops, commercial commodities ... etc.

Note: Zakah is not due on shares owned by the public treasury, charitable endowments, institutions administering Zakah or charitable associations.

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Zakah on Gold, Silver, Currencies,Ornaments, Shares, Securities etc.

Zakah on tender (gold, silver and currency)

Definition of legal tender: The phrase 'legal tender' implies all currencies whether banknote or coins, no matter whether they belong to the country of the payer of Zakah or not.

Obligation of Zakah upon legal tender: Zakah upon legal tender is supported by proofs from the Holy Qur'an, the Sunnah and the unanimous agreement of Jurists. The Holy Qur'an says, "And there are those who bury gold and silver and spend it not in the Way of Allah: announce unto them a most grievous penalty. On the Day when heat will be produced out of that (wealth) in the fire of Hell, and with it will be branded their foreheads, their flanks, and their backs, this is the (treasure) which ye buried for yourselves: taste ye, then, the (treasures) ye buried!" (Surah Al-Taubah No.9, Verse: 34-35).As for the Sunnah, the Prophet said, "What you keep for yourself after paying the Zakah due upon it is not a hoard." The Prophet also said, "Owner of gold or silver who does not pay the poor due (Zakah) will have bitter punishment on the Day of Resurrection. Plates of fire would be beaten out for him; these would then be heated in the fire of Hell and his sides, forehead and back would be cauterized with them".Throughout ages all Muslims unanimously agreed that Zakah is due on silver and gold, and thus the rule extended to all other types of currency by way of analogy. According to the statement No.9 issued in the third session of the Islamic Jurisprudence Academy in Jeddah: All paper currencies are considered potential money that has the purchasing power and receive all the legal rules applicable to gold and silver as regards profit-taking, Zakah, payment in advance and other rules.

The Nisab of legal tender Zakah becomes due once the property of a certain person reaches the minimum amount defined by Islamic law as liable to paying Zakah. The minimum amount of gold or gold currency counted for Zakah is 20 mithqals (4.25 grams of fine gold). The minimum amount of silver or silver currency counted for Zakah is 200 dirhams (595 grams). A silver dirham is equal to 2.975 grams.The statement issued by the Islamic Research Academy, in its 2nd conference, stipulated that estimating the Nisab liable to Zakah on banknote, coins and commercial commodities should be based on their corresponding minimum amount of gold, since the value of gold is more stable than any other kind of property. To determine the value of gold as opposed to the currency in use, one should consult an expert. Some researchers claim that choosing gold as a criteria for determining the value of currency is attributed to its being assumed as a cover fund, even partially, to support the banknote issued by any given country. Besides its being the basis on which the value of banknote is determined, gold itself is considered an international currency and a standard criterion to measure the value of all currencies in the world. However, it is established that the value of gold may vary in accordance with the change of time or markets. According to the Hanafi Juristic School, the value of gold may be added to the value of silver so as to complete the minimum amount counted for Zakah. If still beyond the minimum amount, the value of commercial commodities may also be added. The Nisab liable to Zakah on cash, banknote and coins is to be determined according to its corresponding value of gold (85 grams of fine gold), based on the current rates of the country in which the payer of Zakah is resident. In case the gold is not fully pure, Zakah is to be paid on the net weight of gold after leaving out the weight of other substances. On the 18 carat gold, for example, Zakah is to be paid after leaving out one-fourth of the total weight, representing 6 carats out of 24 carats.On the 21 carat gold, Zakah is to be paid after leaving out one-eighth of the total weight, representing 3 carats out of 24 carats. The same applies to the silver that is not fully pure. Requisites of Zakah on gold, silver and currencies: They are the same as those stipulated to pay Zakah, which have been explained earlier. (See: Requisites of paying Zakah) The amount of Zakah payable on silver, gold and currencies: The mount payable is a quarter of a tithe (2.5%). How to calculate in cash the amount of Zakah on gold and silver One who prefers to pay Zakah on gold and silver in cash may multiply the amount counted for Zakah by the rate of grams. This will give the amount of Zakah in cash. For example, in case the amount of gold liable to Zakah is 25 grams and a gram value is 4 dinars, we may reach the amount of Zakah payable in cash by making use of the following equation: The amount of Zakah = 25 grams (of gold) x 4 dinars (the rate of gram) = 100 dinars.
Zakah on ornaments and gold and silver objects
Abu Hanifah and Ibn Hazm hold that zakah is compulsory on gold and silver jewelry provided they constitute a nisab. Their view is based on the report of 'Amr ibn Shu'aib from his father from his grandfather: "Two women with gold bracelets on their wrists came to the Prophet, upon whom be peace. The Prophet said: 'Do you want Allah to make you wear bracelets of fire on the Day of Judgment?' They answered: 'No.' He said: 'Then pay the zakah which is due on what you wear on your wrists.' " In the same way, Asma' bint Yazid reported: "My aunt and I, while wearing gold bracelets, went to the Prophet, upon whom be peace. He asked: 'Did you pay their zakah?' She related that they had not. The Prophet said: 'Do you not fear that Allah will make you wear a bracelet of fire? Pay its zakah.' " Al-Haythami confirms that it was narrated by Ahmad, and its chain is good. 'Aishah narrated: "The Messenger of Allah, upon whom be peace, came to me and saw me wearing silver rings. Thereupon, he asked: 'What is this, 'Aishah?' I replied: 'I made them to adorn myself for you, O Messenger of Allah.' He said: 'Did you pay their zakah?' I said: 'No, or what Allah wishes.' Then he said: 'Their punishment in Hell is enough for you.' " This is related by Abu Dawud, ad-Daraqutni, and al-Baihaqi.
Malik, ash-Shaf'i, and Ahmad ibn Hanbal hold that there is no zakah on women's jewelry regardless of its value. Al-Baihaqi relates that Jabir ibn 'Abdullah was once asked if jewelry was subject to zakah. He replied that it was not, even if its value exceeded one thousand dinars.The amount of Zakah due on gold and silver ornaments is 2.5%. Zakah is obligatory on gold and silver ornaments unlawful to wear:Such unlawful ornaments may include gold bracelets and watches worn by men. Zakah is obligatory on unlawful gold or silver ornaments so long as they reach the allotted Nisab, or when added to other jewelry. The Nisab of gold and silver possession has been previously explained. Legal tender may be added to the value of gold and silver in calculating Zakah money. Likewise, items of commercial commodities may be added to one another.
Zakah on securitiesLegal judgment concerning dealing in securities: A security represents a part of a loan owed by the company or the body that gives this security. A fixed interest, which is not affected by the company's profits or losses, is to be offered on this security. However the company is obliged to repay the loan at a determined time. A security has a nominal value, that is the original value, and a market value, which is determined by demand and supply.Dealing in securities is prohibited as it brings about a usurious interest. Likewise, disposing of securities by selling or buying is regarded as selling the debt to other than the debtor, which is not lawful. How to pay Zakah on securities? Though dealing in securities is not lawful, Zakah is due on their par value, which is to be added to other kinds of property, after reaching the Nisab and the lapse of a full year. The payable amount of Zakah is a quarter of the tithe. All usurious interests gained from securities are to be spent in charitable purposes, in a way to assist the common good except in building mosques and printing copies of the Holy Qur'an. However, this spending will be regarded a means to get rid of the ill-gotten gain, but not a Zakah. One is not allowed to spend thereof on himself or on his household. It is recommended that the owner should dedicate it to those affected by famines, strains, disasters and the like.
Zakah on shares:

Legal judgment concerning dealing in shares: A share indicates any of the equal interests or rights into which the entire capital stock of a corporation is divided. Holding shares is regularly evidenced by one or more certificates. It is liable to gain or loss. A shareholder is free to sell his shares whenever he likes. A share has a par value, determined when first issued, and a market value determined on the basis of supply and demand in the banknote markets in which the shares are circulated. Holding shares in a joint-stock company is judged on the basis of the kind of company activities. Thus, sharing in a company that has usurious dealings or produces prohibited commodities such as alcoholic drinks is unlawful. Likewise, sharing in a company that applies certain prohibited kinds of transactions such as usurious on credit sale or aleatory transactions is also unlawful.

How to pay Zakah on shares? In case the company pays Zakah on its shares, the shareholder is not obliged to pay Zakah on his shares to avoid twice giving Zakah. Otherwise, a shareholder will be obliged to pay Zakah on his shares as follows:In case the shareholder exploits his shares in trade, the amount of Zakah due on his shares would be 2.5%, according to the market value at the time Zakah becomes due. However, if shares are invested to obtain annual revenues, Zakah is paid in the following way:a) If the shareholder managed to examine the accounts of the company and know the amount of Zakah due on his shares, he would have to pay a quarter of the tithe (2.5%) as Zakah on this basis.b) If he does not have knowledge of the company accounts, he may simply add the share revenues to the total sum of his property counted for Zakah and pay a rate of 2.5% as Zakah after the lapse of a full year since the wealth has reached the allotted Nisab.
Zakah on debts A debt is defined as an amount of money owed by someone. It is counted for Zakah in case it is recoverable. After repayment, money is to be added to the total sum of properties counted for Zakah. However, the debt owed by the payer of Zakah is to be excluded from the total sum liable to Zakah as follows: a) The amount of debt owed by the payer of Zakah is to be excluded from the portion liable to Zakah, provided that he remains in debt before Zakah falls due and finds no other property not liable to Zakah that exceeds his basic needs to repay his debt therefrom. b) A payer of Zakah who has more than one type of property counted for Zakah may specify a certain type of these properties to repay his debt therefrom and dedicate the rest, which should be more beneficial to the poor, to Zakah. c) In long term, installment debts, like housing installments, and other debts that finance fixed assets, which are not counted for Zakah, the payer deducts the amount of annual installment all at a time, then calculates the total sum of the remaining property and pays Zakah on it if it reaches the Nisab of Zakah. d) Loans that are invested to finance any commercial business are to be deducted from the total sum liable to Zakah, in case the payer does not have fixed assets exceeding his basic needs. e) Loans invested to finance industrial projects are to be deducted from the total sum of properties counted for Zakah, in case the debtor has no fixed assets exceeding his basic needs to cover these loans. However, in case there are fixed assets to cover these loans, they will not be deducted from the total sum of the properties counted for Zakah. In case the amount of these fixed assets falls short from covering the whole amount of loans, the remaining uncovered portion is to be deducted from the total sum counted for Zakah. In case of deferred investment loans, only the amount of the annual installment, which falls due, is deducted.

Distribution of Zakat-2

Eight Channels of Distributing Zakat
1. The Poor
The poor are those in need and cannot afford their basic needs. According to the majority of jurists, the poor are those who do not have any assets and have no means through which they can earn their living. However, the Hanafi juristic school defined the poor as those who have money lesser than the amount on which Zakah is payable . The poor are worse than the needy as regards satisfying their basic needs. However, some scholars held the opposite view.Actually, this dispute in categorization has no effect, since both the poor and the needy are among the categories entitled to receive Zakah.
The amount of Zakah given to the poor should be sufficient for covering their basic needs, including eating, clothing and housing for one year. The basic needs are to be determined according to the prevalent customs in the time and place in which Zakah is paid.
Among the categories appended to the poor deserving Zakah, after ascertaining that they have no sustainer, determined either by legislation or by a juridical verdict, are orphans, foundlings, widows, divorced women, the aged and decrepit people, the sick, the crippled, those receiving low incomes, the students, the unemployed and the families of the jailed, and prisoners of war, as stipulated in the regulations of Zakah distribution channels of Kuwaiti Zakah House (article 4).

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2. The Needy
According to the majority of jurists, the needy are the people whose earnings do not cover their basic needs. However, Abu Hanifah defined them as 'those who have no earnings at all.' They assume the same status of the poor as regards Zakah. The Hanafi and Maliki jurists consider them as deserving Zakah more than the poor. However, the Hanbali and Shafi`i jurists put forward the poor as more deserving Zakah.
3. Those Employed to Administer Zakah
This term stands for all those serving in the field of collecting, storing, guarding, registering and distributing Zakah. They are appointed by the official bodies or Islamic societies.‏ They shoulder all Zakah related activities including introducing the regulations of Zakah as stipulated in the third recommendation of the symposium held under the auspices of the Kuwaiti Zakah House.
The existing societies and commissions responsible for collecting Zakah represent the old charity houses known in early Islamic era. Therefore, such societies should meet the conditions required for those commissioned to administer Zakah.
The tasks entitled on the administrators of Zakah may be authorized to them by the State. The administrators of Zakah should be male Muslims, honest, and familiar with the juristic rulings pertaining to Zakah. Other subsidiary tasks may be performed by other persons such as computer works, stores, maintenance of fixed assets ... etc .
The administrators of Zakah are to be paid from the portion of Zakah dedicated to this purpose even though they were not poor, keeping in mind that all salaries and managerial costs should not exceed one-eighth (12.50%) of the whole collected amount of Zakah.
There should be no tendency to increase employment, unless it is necessary. It is preferable that the employees in the field of administering Zakah are paid by the state, so that the other channels of Zakah may benefit from the funds of Zakah.
Administrators of Zakah are not allowed to receive presents or gifts (given to them because of their post), whether in kind or in cash.
The headquarters of the Zakah institutions and administrations should be equipped with all necessary tools, equipment and furniture, which will be financed from the funds of Zakah, unless these are financed from sources such as the public treasury, gifts or donations. Also, they may be financed from the portion dedicated to the administrators of Zakah, provided that this equipment is necessary for the process of collecting and distributing Zakah, or leading to increase in the resources of Zakah.
The committees of Zakah should be monitored by the bodies that appointed or licensed them, in a way which follows the example of the Prophet (peace be upon him). An administrator of Zakah is regarded as a trustee over Zakah and, thus, is held accountable for any damage or loss that may result from misuse or negligence.
The workers in the field of administering Zakah should foster the good manners encouraged by Islam when dealing with the payers and recipients of Zakah, propagate the noble aims of Zakah, and hasten to distribute it.
4. Those Whose Hearts are Made to Embrace Islam
This is one of the eight channels of distributing Zakah, which finds a solid proof to support it in Islamic legislation. The majority of jurists held that this category has the right to receive Zakah, even though they are not in need.
Among the most important fields to which this portion of Zakah is dedicated are the following: - People expected to be Muslims who adopt the Islamic moralities, but they are not yet Muslims, or those who have the ability to convince other people to embrace Islam. - The influential bodies or individuals such as leaders or presidents who can contribute to improving the conditions of Muslim communities and minorities abroad and support their claims, or who can urge the intellectuals to defend their cause. The same applies to funds dedicated to improving the image of Islam and Muslims through assisting the afflicted non-Muslim areas. - Those who have been Muslims for a period less than a year and are in need of support, not only financially but also morally, to cope with their new conditions of life. This can be realized through establishing social and scientific institutions to provide them with the appropriate climate.
There are some key points that regulate spending from this portion of Zakah, which must be taken into consideration: - The spending in this channel should be concomitant with and leading to the aims for which Zakah is ordained. - The spending in this channel should not affect spending in the other channels of distribution. - Spending in this channel of distribution should be undertaken cautiously to avoid the negative aspects that may be disadvantageous to the cause of Islam or badly affect the emotions of the people who have recently embraced Islam.
Effective modern technologies and methods should be applied in collecting and distributing Zakah in a way to guarantee achieving the aims of Shari`ah in the best way possible.
5. To Emancipate Slaves
Since there are no slaves any more, the portion of Zakah dedicated to setting slaves free is to be shifted to the other channels of distribution. However, some jurists maintained that such funds should be allocated for the Muslim prisoners of war.
6. The Debtors
This channel of distributing Zakah includes the following:
A debt incurred to bring an indispensable requirement, provided that: 1. The debt is not incurred to be spent in committing sins. 2. The debtor is liable to imprisonment in case he does not repay his debt. 3. The inability of the debtor to repay. 4. The debt falls due or is payable at the time of receiving Zakah.
A debt incurred to achieve social reform, such as the amounts paid as blood money or compensation for damages shouldered by a person to bring about reconciliation between two or more contesting parties. Such debtors would receive Zakah, even though they are not in need.
A debt incurred as a result of guaranteeing the repayment of a debt owed by others, in case both the guarantor and the debtor are incapable to repay. The indemnity incurred as a result of manslaughter, provided that neither the family of the accused nor the public treasury is able to afford it. However, no Zakah is paid for indemnity incurred as a result of premeditated murder. It is recommended to establish special funds other than Zakah that aid those required to pay indemnities resulting from traffic accidents.
7. In the Cause of Allah
In the wider sense, this channel of distribution covers all methods of promoting the Islamic faith, whether through Jihad, propagating the enactment of the Islamic legislation or defending Islam through the intellectual confrontation against its opposing hostile trends.
This channel of distribution includes the following:
Financing Jihad activities to spread Islam and repel enemies attacks against Muslim countries.
Supporting fruitful individual and collective efforts aiming at spreading Islamic rule, establishing Islamic law, and resisting plans to marginalize Islam and its law.
Financing the Islamic centers and mosques established in non-Muslim countries, directed by faithful men with the aim of adopting valid methods to spread Islam in these countries.
Financing the serious efforts exerted to support the Muslim minorities under non-Muslim rule.
8. The Wayfarer
A wayfarer is a traveler who has not enough money to return home. He has a right to receive Zakah on the following conditions:
He should be in a country other than his homeland. In case he is in need inside his homeland, he will be treated as poor or needy, but not a wayfarer.
He should have left his homeland for a lawful purpose; otherwise giving him money will support evil-doing.
He should suffer the lack of money while traveling, even though he is counted among the rich in his country. In case he has money in the form of a deferred debt, or a debt owed by someone who is not there at the time of need, or an insolvent person, or even by a person who denies the debt, this wayfarer is entitled to receive Zakah.

Distribution of Zakat-1

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 account.
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 property.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.
The 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 scholars.
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 is valid.
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 cases:
Transefering it to the places of Jihad (Fighting for the cause of Allah).
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.
Second: Transfering 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 kilometers away.
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 them.
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 channels.
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 due.
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 paid.
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 submitted.
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.

Conditions of Zakat-2

Condition of Zakat
Islamic Shariah laid down some conditions that must be realized to make Zakah due. These conditions were identified with the aim of granting some facilities to the owner, so that he might give Zakah willingly. Thus, Zakah achieves the noble aims for which it has been ordained. These conditions are:
-Full Possession
-Real or Assumed Growth
-Fulfilling the Nisab (Minimum Amount Liable to Zakah)
-Fulfilling One's Basic Needs
-The Lapse of a Full Year
-Forbidding Twice Payment of Zakah at the Same Year

Full Ownership
Full possession implies that the owner should be fully capable of disposing the property without being an object of contest by others. As Zakah is considered a kind of ownership as regards the receiver, the giver must purely own it. Thus, no Zakah is due on the property which is Dimar (that is not fully possessed, due to ignorance of its location or incapability to reach it). Some Companions are reported to have said, "Zakah is not due on a Dimar property, nor on the deferred amount of dower (as a woman cannot dispose of it) nor on the debt owed by an insolvent person." However, in case such kind of property becomes fully possessed, Zakah becomes obligatory on it for one year only, no matter how many years it remained out of reach.

Growth of Wealth, Whether Real or Assumed
Real growth of wealth is that caused by its producing offspring, or by gain realized from trade. Assumed growth implies the liability of property, such as gold, silver and currencies to increase when exploited in trade. However, no Zakah is due on properties that are not liable to real or assumed growth.

Reaching Nisab (Minimum Amount Liable to Zakah)
The method of estimating the Nisab (minimum amount liable to Zakah) is applicable to cash money, gold, silver, commercial commodities and cattle. According to a prophetic hadith, "Gold is not liable to Zakah unless it reaches twenty dinars. Once it reaches this amount, half a dinar must be paid as Zakah on it. Likewise, silver is not counted for Zakah unless it reaches two hundred dirhams. Once it reaches this value, an amount of five dirhams must be paid as Zakah on it." Based on this hadith the Nisab of gold counted for Zakah is twenty dinars (85 grams) of fine gold, while the Nisab of silver is two hundred dirhams (595 grams) of fine silver. The Nisab of merchandise is an amount whose value equals eighty-five grams of gold. No Zakah is due upon other kinds of property unless they reach their Nisab, which will be specified later on. Zakah becomes due upon reaching the Nisab or more than it. According to the Hanafi and Maliki juristic schools, the Nisab is calculated at the beginning and end of the year. Any decrease or insufficiency in between is overlooked. Any increase of property after reaching the Nisab during the year is to be included in the total sum counted for Zakah. This is considered the easiest and most applicable among the other juristic views, which has made the majority of scholars adopt it.

Khultah [Co-possession]
Khultah implies treating the property owned by two or more persons as that owned by only one person. This may result from the unity of type and conditions, such as the unity of pasture, watering place and enclosure if the property is sheep, or the unity of responsibilities, procedures and disposition in case of partnership. Though the concept of Khultah is often applied to Zakah on cattle, some juristic schools also applied it to other kinds of property such as crops, fruits and cash money. Thus co-properties are to be treated as a single unity making up the total sum on which Zakah is payable. For example, a flock of 45 sheep that is owned by three persons, 15 sheep each, is counted for Zakah, and one sheep is due, though treating each of the three persons individually would not reach the Nisab of 40 sheep.

Exceeding One's Basic Needs
Properties owned to meet one's basic requirements such as houses, work tools, machines for industry, means of transport, and furniture are excluded from Zakah. The same applies to the money dedicated to the repayment of debts, since the debtor is in need of this money to relieve himself from imprisonment and humiliation. This leads to a conclusion that the money kept to meet the basic requirements is exempted from Zakah.
The lapse of a full year
A property is not counted for Zakah unless after the lapse of a full lunar year right from the day it reaches the Nisab. In case the budget is linked to the solar year, the solar calendar can be applied provided that the percentage of Zakah is raised up to 2.577% instead of 2.5% so as to make up for the difference between the two calendars.
However, this condition does not apply to fruits and other crops. The criterion for giving Zakah on these two specific kinds of property is mentioned in the Holy Qur'an, "Render the dues that are proper on the day that the harvest is gathered." (Surah Al-An`am 6:141). In the same line the majority of scholars agreed that the lapse of a full year is not a necessity to pay Zakah on minerals and extracted treasures.

Forbidding Twice Payment of Zakah at the Same Year
Once Zakah is paid on a property, it absolves the owner, even though the property is then transferred to a type different from that on which Zakah had been paid. For example, when the crops or cattle are sold, thus transferred to cash money, this new type of property is not liable to Zakah in the same year in which Zakah is paid on the former type. This in fact leads to the repetition of paying Zakah, which is contradicted by the Prophet's hadith in which he observed, "There is no repetition of Zakah."

Public wealth, endowments and charitable properties
Zakah is not due on public wealth, since it is a common property owned by all individuals of the community, including the poor. Likewise, Zakah in not due on endowments and money dedicated to charitable purposes, such as charitable associations and funds, so long as they do not belong to a specific owner.

Conditions of Zakat-1

Obligation and Conditions of Zakat

Literally Zakah means:

Blessing, purification, increase and goodness. It is so called as it blesses the wealth from which it is taken and protects it from misfortunes. Ibn Taimiah said, "The soul of one who gives Zakah is blessed and so is his wealth."

Technically Zakah is defined as:

"A determined portion taken from wealth and allocated to those deserving it, by a Qur'anic injunction." Sometimes Zakah is referred to in the Holy Qur'an as Sadaqah (alms). The Qur'an says, "Of their goods take alms, that so thou mightest purify and sanctify them; and pray on their behalf, verily thy prayers are a source of security for them." (Surah Al-Taubah, No.9, Verse: 103). In an authentic hadith, the Prophet (peace be upon him) said to his Companion Mu`adh, when he was sent to Yemen as governor, "Tell them that Allah has made Zakah obligatory for them, that it should be collected from the rich and distributed among the poor."
Judgment of Zakah:

Zakah is the third of the Five Pillars of Islam. Denying it leads to disbelief and Muslims are commanded to fight those who abstain from paying it. Its legality dates back to the second year after Hijrah. It is mentioned in the Qur'an more than once. The Qur'an says, "And be steadfast in prayer; practice regular charity; and bow down your heads with those who bow down (in worship)". (Surah Al-Baqarah 2:43). The Qur'an also says, "And those in whose wealth is a recognized right for the (needy) who asks and him who is prevented (for some reason from asking)". (Surah Al-Ma`arij 70:24-25

Wisdom of its Legality:

Zakah is indispensable for the Muslim community as it achieves reform, both financially and spiritually. It eliminates misery and greed from hearts and consolidates the Islamic economy, leading to its stability and prosperity. Besides, the Qur'an pictures Zakah as:

* The means of attaining Allah's mercy, "But My Mercy extendeth to all things. That (Mercy) I shall ordain for those who do right, and practice regular charity". (Surah Al-A`raf 7:165).

* A precondition to achieve victory, "Allah will certainly aid those who aid His (cause); for verily Allah is Full of Strength, Exalted in Might, (able to enforce His Will). (They are) those who, if We establish them in the land, establish regular prayer and give regular charity." (Surah Al-Hajj 22:40-41).

* A sign of brotherhood in religion, "But (even so), if they repent, establish regular prayers, and practice regular charity, they are your brethren in Faith." (Surah Al-Taubah 9:11).

* A distinctive feature of the faithful community, "The Believers, men and women, are protectors, one of another: they enjoin what is just, and forbid what is evil: they observe regular prayers, practice regular charity, and obey Allah and His Messenger. On them will Allah pour His Mercy: for Allah is Exalted in power, Wise." (Surah Al-Taubah 9:71).

* A distinctive quality of the believers who frequently go to mosques and maintain them. "The mosques of Allah shall be visited and maintained by such as believe in Allah and the Last Day, establish regular prayers, and practice regular charity, and fear none (at all) except Allah." (Surah Al-Taubah 9:18).

* A distinctive quality of the true believers who will abide in Paradise, "Who are active in deeds of charity." (Surah Al-Mu'minun 23:4).

* Also the Sunnah equally stresses the importance of Zakah. Ibn `Umar (may Allah be pleased with him and his father) reported Allah's Messenger (peace be upon him) as saying, "I have been commanded to fight against people till they testify that there is no god but Allah, and that Muhammad is the Messenger of Allah, perform Prayer, and pay Zakah."

* It is reported on the authority of Jarir (may Allah be pleased with him) that he observed, "I gave pledge of allegiance to Allah's Messenger (peace be upon him) on the observance of Prayer, payment of Zakah, and sincerity and well-wishing for every Muslim."

* Ibn `Umar (may Allah be pleased with them) reported that the Holy Prophet (peace be upon him) said, "(The superstructure of) Islam is raised on five (pillars): Bearing testimony that there is no god but Allah and that Muhammad is the Messenger of Allah, performance of Prayer, payment of Zakah, Pilgrimage (to Mecca) and Fast of Ramadan." (All the above hadiths are included in Sahih Al-Bukhari and Sahih Muslim)

Judgment of withholding Zakah

A person who denies Zakah is considered a disbeliever. First there must be an attempt to correct him. If he insists on his denial, he must be killed for disbelief. However, an allowance must be given to the person who recently converted to Islam on account of his ignorance of its principles. He must be directed until he abides by and acknowledges the giving of Zakah. As for one who though acknowledges the obligation to pay Zakah but abstains from giving it, he only incurs sin without being considered a disbeliever. Rather he should be given a discretionary punishment and forced by the ruler to pay Zakah. If a powerful group of people abstains from paying Zakah though acknowledging its legality, they must be fought until they pay it. This is confirmed by Abu Hurairah's narration that, "When the Messenger of Allah (peace be upon him) deceased and Abu Bakr was appointed Caliph, some Arab tribes became apostates. `Umar said to Abu Bakr, "Why would you fight these people while Allah's Messenger (peace be upon him) said: I have been directed to fight against people till they testify that there is no god but Allah. Whoever professes it is granted full protection of his property and life except for a right cause and his (other) affairs rest with Allah?" Upon this Abu Bakr said, 'By Allah, I would definitely fight against those who make a difference between Prayer and Zakah, for it is the obligation upon the rich. By Allah, I would fight against them even if they withheld a cord (used for hobbling the feet of a camel) which they used to give to Allah's Messenger (peace be upon him) (as Zakah).' `Umar said, 'Then I became convinced that Abu Bakr was right.'" Abu Hurairah (may Allah be pleased with him) also reported that Allah's Messenger (peace be upon him) said, "The owner of gold or silver who does not pay the poor due (Zakah) will have a bitter punishment on the Day of Resurrection. Plates of fire will be beaten out for him; these will then be heated in the fire of Hell and his sides, forehead and back will be cauterized with them. Whenever these cool down, (the process will be) repeated throughout a day whose extent will be fifty thousand years until Judgment is pronounced among the servants, and he sees whether his path is to take him to Paradise or to Hell." `Abdullah bin Mas`ud (may Allah be pleased with him) reported Allah's Messenger (peace be upon him) as saying, "There is no owner of property who does not pay Zakah but it (his property) will turn into a bald snake and enclose his neck. (The Prophet, peace be upon him) then recited, 'And let not those who covetously withhold of the gifts which Allah hath given them of His Grace, think that it is good for them: nay, it will be the worse for them; soon shall the things which they covetously withheld be tied to their necks like a twisted collar on the Day of Judgment.'" (Surah Aal `Imran 2:180). `Ali (may Allah be pleased with him) reported, "Allah's Messenger (peace be upon him) cursed the one who accepts or gives interest, the one who witnesses to it and the one who records it; (and cursed) the female tattooer and the woman who gets herself tattooed; (and also cursed) the one who withholds Sadaqah (Zakah), the Muhallil (the one who marries an irrevocably divorced woman then divorces her with the aim to return to her previous husband) and the Muhallal Lahu (the one who irrevocably divorces his wife and gets her married to another then divorced from another man in order to marry her again."

Welcome to Zakat Guide

Zakat or Zakah is the fifth pillar of Islam. The Qur'an mentions Zakat many times along with prayer Salat to emphasize the importance of it.
Literally Zakat means Blessing, purification, increase and goodness. It is so called as it blesses the wealth from which it is taken and protects it from misfortunes. Ibn Taimiah said, "The soul of one who gives Zakat is blessed and so is his wealth."
Zakat is defined as "A determined portion taken from wealth and allocated to those deserving it, by a Qur'anic injunction." Sometimes Zakat is referred to in the Holy Qur'an as Sadaqah (alms). The Qur'an says, "Of their goods take alms, that so thou mightest purify and sanctify them; and pray on their behalf, verily thy prayers are a source of security for them." (Surah Al-Taubah, No.9, Verse: 103). In an authentic hadith, the Prophet (peace be upon him) said to his Companion Mu`adh, when he was sent to Yemen as governor, "Tell them that Allah has made Zakat obligatory for them, that it should be collected from the rich and distributed among the poor."
Every Muslim who possesses a zakat payable amount (Nisab) for one luner year has to pay Zakat (2.5% of Nisab).
Masjid Council is privileged to introduce this Website absolutely for Da’wah purpose among the Muslim brothers & sisters to help calculate zakat with detailed Guidelines , Resources & Procedures how to calculate the Zakat, Fatwas on Zakat, Zakat distribution channels, Zakat Calculator and more.