ZAKÀT
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ZAKÀT |
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902. It is obligatory to pay Zakāt on the following things:
(i) Wheat
(ii) Barley
(iii) Dates
(iv) Raisins
(v) Gold
(vi) Silver
(vii) Camel
(viii) Cow
(ix) Sheep (including goat)
(x) As an obligatory precaution, upon the wealth in business (merchandise).
And if a person is the owner of any of these ten things he should, in accordance with the conditions which will be mentioned later, put their fixed quantity to one of the uses as prescribed.
903. Payment of Zakāt becomes obligatory only when the property reaches the prescribed taxable limit, and when the owner of the property is a free person, and the property is his own possession.
904. If a person remains the owner of cow, sheep, camel, gold or silver for 11 months, the payment of Zakāt becomes obligatory for him from the first of the 12th month; but he should calculate the beginning of the new year after the end of the 12th month.
905. The liability of Zakāt on gold, silver and merchandise is conditional to its owner being sane and Bāligh during the whole year. But in the case of wheat, barley, raisins, date, camel, cow and sheep, being sane Bāligh is not a prerequisite.
906. Payment of Zakāt on wheat and barley becomes liable when they are recognised as wheat and barley. And Zakāt on raisins becomes obligatory when they coll them grapes and Zakat on datest becomes liable when Arabs call it Tamr. However, the time for determining the taxable limit is the time of drying up, and the time of obligation of payment of Zakāt on wheat and barley is when they are threshed, and grains are separated from chaff; and the time for payment of Zakāt on raisins and dates is when they are plucked. If one delays since this time without any excuse and in case of presenece of entitled person, and then the property is lost, the owner will be responsible.
907. Zakāt on wheat, barley, dates and raisins becomes obligatory when their quantity reaches the taxable limit which is 300 Sa and it is said that it equals approximately kg.
908. If the owner of wheat, barley, dates or grapes dies after Zakāt on it has become obligatory, that quantity of Zakāt should be paid from his estate. However, if he dies before Zakāt becomes obligatory, each one of his heirs, whose share reaches the tax able limit, should pay Zakat from his own share.
908. If payment of Zakāt becomes obligatory on date tree and grapes or the crop of wheat and barley after one becomes its owner, one should pay Zakāt on them.
909. If a person sells the crop and trees after Zakāt on wheat, barley, palmdates and grapes becomes obligatory, the seller should pay the Zakāt on them, and if he pays, it will not be obligatory on the buyer to pay anything.
910. If a person purchases wheat or barley or dates or grapes, and knows that the seller has paid Zakāt on them, or doubts whether or not he has paid it, it is not obligatory on him (i.e. the buyar) to pay anything. But if he knows that he (the seller) has not paid Zakāt on them, he can pay the Zakāt himself and reclaim it later from the seller.
911. If a person has paid Zakāt once on wheat, barley, dates or raisins, on further Zakāt is payable on it, even if they remain with him for a few years.
912. If wheat, barley, dates and grapes are watered with rain or river, or if they benefit from the moisture of the land, like in the case of Egyptain crops, the Zakāt payable on them is 10% and if they are watered with buckets etc., the Zakāt payable on them is 5%.
913. A person cannot deduct the expenses incurred by him on the production of wheat, barley, dates and grapes from the income obtained from them, and then weigh the remaining. Hence if the weight of any one of them, before calculating the expenses, was about 847 kilogrammes, he should pay Zakāt on it.
914. A person who has used seeds for farming, whether he owned them or he bought them, cannot deduct their value from the total harvest and calculate the rem aining. Rath re, he should culculate the tacable limit taking into account the entire crop.
915. It is not obligatory to pay Zakāt on what goverment takes away from the goods or wealth itself. For example, if the harvest is 2000 kilogrammes, and goverment takes 50 kilogrammes from it as taxation, it is obligatory to pay Zakāt on 1950 kilogrammes only.
916. As an obligatory precaution, a person cannot deduct from the harvest the expenses incurred by him before or after Zakāt became due, paying Zakāt on the balance only.
917. If a date tree or vine bears fruit twise in a year, and when combined they reach the minimum taxable limit, it is obligatory as a precaution, to pay their Zakāt.
918. If a person dies with a debt, and has a property on which Zakāt has become due, it is necessary that, in the first instance, the entire Zakāt should be paid out from that property, and thereafter pay his debt. But if Zakāt is obligatory on him as a debt, it will be deemed as other debts.
919. Zakāt on gold and silver becomes obligatory only when they are made into coins, are in currency for transaction, and as these are not found nowadays, we abandon mentioning their rules here.
920. For Zakāt on camels, cows and sheep (including goats) there is one additional condition, besides the other usual conditions:
The animal should have grazed in the jungle or open fields for one year. If, for a year or apart of it, it is fed with cut or plucked grass, or if it has grazed in the farm owned by its owner, or somebody else, there is no Zakāt on it, except when it was only a little time during which the animal fed itself with the grass from its master's farm, so that it can be said commonly that it grazed in open fields for the whole year. It is not a condition for obligation of Zakāt that the camel, cow or small cattle should not have worked during the whole year. In fact, Zakāt on them will be obligatory, if they are used for irrigation and ploughing the land, or the like, provided that it is said commonly that they were idle or not busy. Even if they are not considered so, as an obligatory precaution Zakāt should be paid on them.
921. Camel has 12 taxable limits:
(i) 5 Camels: and the Zakāt on them is one sheep. As long as the number of camels does not reach five, no Zakāt is payable on them.
(ii) 10 camels: and the Zakāt on them is 2 sheep.
(iii) 15 camels: and the Zakāt on them is 3 sheep.
(iv) 20 camels: and the Zakāt on them is 4 sheep.
(v) 25 camels: and the Zakāt on them is 5 sheep.
(vi) 26 camels: and the Zakāt on them is a camel which has entered the 2nd year of its life.
(vii) 36 camels: and the Zakāt on them is a camel which has entered the 3rd year of its life.
(viii) 46 camels: and the Zakāt on them is a camel which has entered the 4th year of its life.
(ix) 61 camels: and the Zakāt on them is a camel which has entered the 5th year of its life.
(x) 76 camels: and the Zakāt on them is 2 camels which have entered the 2rd year of their life.
(xi) 91 camels: and the Zakāt on them is 2 camels which have entered the 4th year of their life.
(xii) 121 camels and above: In this case, the person concerned should either calculate the camels on group of 40 each, and give for each set of forty camels a camel, which has entered the third year of its life; or calculate them on groups of 50 each and give as Zakāt, for every 50 camels, a camel which has entered the 4th year of its life, or he may calculate them in the groups of forty and fifty. In some cases one has the option to calculate in the groups of forty or fifty, like when the number is 200, but in every case he should calculate in such a way that there should be no balance, and even if there is a balance, it should not exceed nine. For example, if he has 140 camels he should give for 100 camels, two such camels as have entered the fourth year of their life, and for the remaining forty camels, he should pay one camel which has entered the third year of its life. And the camel to be given in Zakāt should be female. In the situation of the above sixth case, however, if one has not a two year old female camel, a three year old male camel will suffice, and if he has not even this, he has the option to buy either of them.
922. It is not obligatory to pay Zakāt on what is in between two taxable limits. Therefore, if the number of camels of a person exceeds the first taxable limit, which is 5 camels, but does not reach the second taxable limit which is 10 camels, he should pay Zak ot on ony 5 of them and the same way with the succeeding taxable limits.
923. Cow has two taxable limits.
Its first taxable limit is 30. If the number of cows owned by a person reaches 30, and other conditions mentioned above are fulfilled, he should give by way of Zakāt a calf which has entered the 2nd year of its life; and the obligatory precaution is that the calf should be a male. And its second taxable limit is 40, and its Zakāt is a female calf which has entered the 3rd year of its life. And it is not obligatory to pay additional Zakāt when the number of the cows is between 30 and 40. For example, if a person possesses 39 cows, he should pay Zakāt on 30 cows only. Furthermore, if he possesses more than 40 cows but their number does not reach he should pay Zakat on 40 cows only. And when their number reaches 60, which is twice as much as the first taxable limit, he should give as Zakāt 2 calves, which have entered the 2nd year of their life. And similarly, as the number of the cows increases, he should calculate either in thirties or in forties or in both 30 and 40, and should pay Zakāt in accordance with the rule explained above. However, he should calculate in such a way, that there should be no remalnder, and in case there is a remainder, it should not exceed 9. For example, if he has 70 cows, he should calculate at the rate of both 30 and 40, and he should not calculate them as two groups of 30, because 10 cows will be left without Zakāt being paid on them. In some cases like when the cows are 120, one has the option to calculate their Zakāt in groups of 30 or 40.
924. Sheep has 5 taxable limits:
* The 1st taxable limit is 40, and its Zakāt is one sheep. And as long as the number of sheep does not reach 40, no Zakāt is payable on them.
* The 2nd taxable limit is 121, and its Zakāt is 2 sheep.
* The 3rd taxable limit is 201, and its Zakāt is 3 Sheep.
* The 4th taxable limit is 301, and its Zakāt is 4 Sheep.
* The 5th taxable limit is 400 and above, and in this case one sheep should be given as Zakāt for each group of 100 sheep. And it is not necessary to give Zakāt from the same sheep. It will be sufficient if some other sheep are given or money equal to the price of the sheep is given as Zakāt.
925. It is not obligatory to pay additional Zakāt for the number of sheep between the two taxable limits. So, if the number of sheep exceeds the first taxable limit (which is 40), but does not reach the 2nd taxable limit (which is 121), the owner should pay Zakāt on 40 sheep only, and no Zakāt is due on the sheep exceeding that number, and the same rule applies to the succeeding taxable limits.
926. If a person gives a sheep as Zakāt, it is necessary, as anobligatory precaution, that it sholud have at least entered the 2nd year of its life, and if he gives a goat it should have, on the basis of precaution, entered the 3rd year of its life.
927. If some persons are partners, then the person whose share reaches the first taxable limit should pay Zakāt. It is not obligatory on the person whose share does not reach the first taxable limit to pay Zakāt.
928 Goods earned by commutative contracts, and set aside for investment in business or profit earning, is, as a precaution, liable for Zakāt if certain conditions are fulfilled. The rate of Zakāt is 1/40.
(i) The owner of the goods should he Bāligh and sane.
(ii) The goods should have reaches the price of 15 Mithqals of coined gold or 105 Mithqals of coined silver.
(iii) The goods should have remained for one year ever since the owner intended to invest it for profit.
(iv) The intention of investing it for profit should have remained unchanged throughout the year. If the intention changes, like, when he decides to spend it for maintenance, then paying Zakāt is not necessary.
(v) The owner should be actually capable of its disposal throughout the year.
(vi) Throughout the year the owner should have a buyer of the goods equal to the capital or more. If, during the year, he getsany buyer for the goods for equal to the capital out lay, it will not be obligatory upon him to pay its Zakāt.
929. Zakāt can be spent for the following eight purposes:
(i) It may be given to a poor person, who does not possess actual or potential means to meet his own expenses, as well as that of his family for a period of one year. However, a person who has an art possesses property or capital to meet his expenses, is not classified as poor.
(ii) It may be paid to a Miskin (a destitute person) who leads a harder life than a poor (Faqir) person.
(iii) It can be given to a person who is an agent of holy Imam (A.S.) or of his representative for collecting Zakāt, to keep it in safe custody, to maintain its accounts and to deliver it to the Imam or his representative or to the poor.
(iv) It can be given to those non-Muslims who may, as a result, be inclined to Islam, or may assist the Muslims for fighting against the enemies, or for other justified purposes. It can be given to those Muslims also whose faith in the Prophet or in the Wilayah of Amir-ul-Mu'minin is unstable and weak, provided that, as a result of giving Zakāt, their faith is enterenched.
(v) It can be spent to purchase the slaves to set them free, the details of which have been given in its relevent chapter.
(vi) It can be given to an indebted person who is unable to repay his debt.
(vii) It may be spent in the way of Allah for things which have common benefit to the Muslims; for example, to construct a mosque, or a school for religious education, or to keep the city clean, or to widen or to build tar roads etc.
(viii) It may be given to a stranded traveller.
These are the situations in which Zakāt can be spent. But in situations number 3 and 4, the owner cannot spend without the permission of Imam (A.S.) or his representative; and the same applies to the 7th situation, as per obligatory precaution. Rules relating to these are explained in the following articles:
930. A poor person who can do business and earn money for his and his family's maintenance, but does not do it lazily, is not permitted to receive Zakāt. Also a poor student, whose working or doing business stops him continuing the study, cannot take from the poor part of Zakāt in any way, except when study is absolutely obligatory on him. He can as an obligatory precaution, take from the part which can be spent in the way of Allah with the permission of Mujtahid, providing his study has a public benefit, and if it is not difficult for a person to learn an art, he should not, as an obligatory precaution, depend on Zakāt. However, he can receive Zakāt as long as he is learning the art.
931. It is necessary that the person to whom Zakāt is paid is a Shi'ite (Ithna `Ashariyyah). If, therefore, one pays Zakāt to a person under the impresson that he is a Shi'ite, and it transpires later that he is not a Shi'ite, one should pay Zakāt again, even, as an obligatory precaution, if he has investigated about it or has relied on an Islamic proof.
932. A person cannot pay from Zakāt the expenses of his dependents, like his childeren, whose maintenance is obligatory on him. But if he himsef fails to maintain them, others may give them from Zakāt. However, if he is not able to pay the obligatory maintenances of those whose maintenance is obligatory on him, he can pay their maintenances from Zakāt, when Zakāt becomes obligatory on him.
933. There is no harm if a person gives Zakāt to his deserving son for spending on his wife, servant and maid servant, or for repaying his debts, in presence of other conditions.
934. Father cannot pay for the religious or secular books required by his son for education, from Zakāt money, except when public welfare warrants it, and as a precaution, he has sought the permission of the Mujtahid.
935. A father can get his poor son married by spending Zakāt, and the son can similarly do so for his father.
936. A Sayyid cannot take Zakāt from a non-Sayyid, except when helplessness.
937. Zakāt can be given to a person about whom one is not sure whether he isa Sayyid or not, but if someone claims that he is Sayyid, and the owner pays Zakāt to him, he is not acquilted from obligation.
938. A person should give Zakāt with the intention of Qurban, that is, to do homage to Almighty Allah and if one gives it without the intention of Qurban, it will suffice, though he has committed a sin. And he should specify in his intention, whether he is giving the Zakāt on his wealth, or Zakāt-ul-Fiìrah. Also, if it is obligatory on him to give Zakāt on wheat or barley, and he wants to pay a sum of money equal to the value of Zakāt, he should specify whether he is paying in lieu of wheat or barley.
939. It is not necessary that after separating Zakāt, a person should pay it at once to a deserving person, and if he delays it because of a reasonable excuse, there will be no objection.
940. If a person separates Zakāt from that wealth on which it had become due, he has the right of disposal over the remaining amount, and if he separates it from his other property, he has the discretion over the entire property.
941. When a person has separated Zakāt form his property, he cannot utilise it and replace it with other payment.
942. A person cannot purchase the Holy Qur'an or religious books or supplication books from the Zakāt property, and dedicate them as Waqf, except when it becomes for public welfare, and for that also, as an obligatory precaution he must seek permission from the Mujtahid.
943. At the time of sunset on Id-ul-Fitr night (i.e. the night preceding Id day), whoever is adult and sane and is neither unconscious, nor poor, nor the salve of another, should give, on his own behalf as well as on behalf of all those who are his dependents, about three kilos per head of current food in his town like wheat or barley or dates or raisins or rice or millet etc. to a deserving person. It is also sufficient if he pays the price of one of these items in cash. As per obligatory precaution, he should not give from that food which is not staple in his place, even if it be wheat, barley, dates or raisins.
944. If a person is not in a position to meet his own expenses, as well as those of his family, for a period of one year, and has also no one who can meet these expenses, then he is a poor person and it is not obligatory on him to pay Zakāt of Fiìrah.
945. One should pay Fiìrah on behalf of all those persons who are treated as his dependents at his house on the nightfall of Id-ul-Fitr, wether they be young or old, Muslims or non-Muslims; irrespective of whether or not it is obligatory on him to maintain them, and whether they are in his own town or in some other town.
946. It is obligatory to pay the Fiìrah of a guest who arrives at one's house before sunset on Id-ul-Fitr night and stays all night there, since he becomes his dependent, though as temporary.
947. If a guest arrives after sunset on Id-ul-Fitr night, payment of his Fiìrah, as a precaution, is obligatory upon the host, providing that he is considered to be dependent upon the host. Otherwise, it is not obligatory; And one who is invited for Iftar of Id-ul-Fitr night is not considered as one's dependent, and his Zakāt of Fiìrah is not obligatory upon the host.
948. If the Fiìrah of a person is obligatory on another person, it is not obligatory on him to give his Fiìrah himself, but if he does not pay it or is not able to pay it, its payment will be, as an obligatory precaution, obligatory on the latter, provided all the conditions mentioned in rule no 1999 are fulfilled.
949. If it is obligatory on a person tp pay the Fiìrah of another person, his obligatory will not end if the latter himself pay his own Fiìrah.
950. A person, who is not a Sayyid, cannot give Fiìrah to a Sayyid, and if a Sayyid is his dependent, he cannot give his Fiìrah to another Sayyid either.
Deserving Persons to whom Fiìrah May Be Paid
951. As an obligatory precaution Fiìrah should be paid to the poor only, and poor should be Shi'ite, who fulfil the conditions mentioned for those who deserve receiving Zakāt. But if there is no deserving Shi'ite in one's hometown it can be given to other deserving Muslims. But in no circumstances should Fiìrah be given to Nasibi the enemies of Ahl-ul-Bayt (A.S.).
952. It is not necessary that the poor to whom Fiìrah is given should be Adil (a just person). But, as an obligatory precaution, Fiìrah must not be given to a drunkard, or one who does not offer his daily prayers, or commits sins openly.
953. If a person claims to be poor, Fiìrah cannot be given to him unless one is satisfied with his claim; or, if one knows that the claimant has been poor previously.
954. One should give Fiìrah with the intention of Qurban, that is, to pay homage to Almighty Allah, and when giving it, should intend to be giving Fiìrah.
955. It is not correct to give Fiìrah before the month of Ramadan, and it is better that it should not be given even during the month of Ramadan. However, if a person gives loan to a poor person before Ramadan, and adjusts the loan against Fiìrah, when payment of Fiìrah becomes obligatory, there is no harminit.
956. If a person offers Id-ul-Fitr prayer, he should, on the basis of obligatory precaution, give Fiìrah before Id prayer. But if he does not offer Id prayer, he can delay giving Fiìrah till Zuhr.
957. If a person sets aside Fiìrah from his main wealth, and does not give it to a person entitled to receive it till Zuhr of Id day, he should make intention of Fiìrah as and when he gives it. There is no objection to delay paying Fiìrah due to a reasonable excuse.
958. If a person does not give Fiìrah till Zuhr of Id day, and does not also set it aside, he should give Fiìrah later, on the basis of obligatory precaution, without making the intention of Ada or Qada.
959. If a person sets aside Fiìrah, he cannot take it for his own use and replace it with another sum or thing.
960. If a deserving person is available in the hometown of a person, the obligatory precaution is that he should not transfer the Fiìrah to some other place but if he did and gave it to a deserving person, it would suffice, and if he transfers it and it is lost, he should give its replacement.
