Zakat 02

V. The money on which Zakat is imposed.

«Take from their wealth charity (alms) to purify them and to cleanse them thereby. And pray for them, surely your prayers will give them serenity, and God is All-Forgiving, All- Knowing». [Surat At Taubah/The Repentance, 103].

1- Crops and fruits.

Allah the Great said: «God is the one who produces gardens trellised and un-trellised, and palm trees and crops diverse for eating, and the olives and pomegranates, each similar in kind yet different in variety. Eat of their fruits when they bear fruits, and pay due alms from them on the day of harvest, and do not be excessive, surely God does not love the excessive». [Surat Al Anâm/the Cattle, 141].

The amount of Zakat paid in the season of harvest and gathering is the tenth.

2- Money (silver and gold).

At the time of the prophet-may peace be upon him- the Arabs were transacting by silver and gold. Gold under the form of coins (Dinars) brought from Rome and silver under the form of Derhams brought from Persia.

The prophet-may peace be upon him- imposed Zakat on gold and silver. He said: « If any owner of gold and silver does not pay what is due on him when the Day of Resurrection would come, plates of fire would be beaten out for him; these would then be heated in the fire of Hell and his sides, his forehead and his back would be cauterized with them. Whenever these cool down, (the process is) repeated during a day the extent of which would be fifty thousand year…». [Reported by Muslim].

Allah the great said: «O you who believe! Most surely many of the Priests and Rabbis devour the wealth of the people in falsehood, and hinder them for the way of God, and those who hoard up gold and silver, do not expend it in the cause of God, announces to them a painful chastisement». [Surat At Taubah/The Repentance, 34].

a) The legal required amount of gold: Its amount is twenty Dinars weight. The prophet-may peace be upon him- said: «No Zakat is imposed on less than twenty Dinars weight of gold and less than two hundred dirhams of silver». [Reported by En Nassaî’].

The actual required amount of gold is 85g.

b) The legal required amount of silver: It is two hundred dirhams and nowadays, it equals 59g of silver either coins or ingots.

3- Shares and stocks.

A share is a part of the company’s capital. If the capital and the benefits of the company reached the legal required amount, Zakat is imposed on them only if a year had passed. The due of Zakat, in that case, is four tenth (4/10).

4- What is designed to trade.

It means all that is designed for buying and selling in order to gain profit. Zakat is ordered here only if the person concerned has the intention of engaging in trade (engages in trade). When his wealth reaches the legal required amount of Zakat and a year had passed, this person must pay what is due on him. The process, which he has to adopt, can be calculated as follow:

[The capital + the profit + the money that he has in the bank + the money he lent out] × 25 ÷ 100.

5- Coins and paper currency.

The Zakat that is imposed on coins and currency equals 85g of gold in all money: the Algerian Dinar, Euro, Dollar…

In order to know the legal amount, we multiply 85g by the cost of one gram of gold, and the result stands for the legal amount that should be paid in Zakat.

6- The wages and stipends.

Zakat is imposed only if the required amount of money is the same from the beginning till the end of the year.

VI. The expenses of Zakat/ to whom Zakat should be paid.

Allah the Great said: «Most surely, alms are for the poor, the needy, for those employed to administer it, for those whose hearts have newly embraced Islam, the ransoming of slaves, those in debt, in the cause of God, and for the wayfarer, an obligation from God, and God is All Knowing, All Wise». [Surat At Taubah/The Repentance, 60].

1- The poor: According to the Chafiîa and the Hanabila, a poor person is the one who is deprived of any gain or source of wealth, and the one who has no parents or descendents who may expend on him.

2- The needy: They are the poor who are able to gain money but it is not sufficient for their living.

Allah the Great said: «…As for the ship, it belonged to poor people working upon the sea, and I desired to make it appear faulty, as a king was pursuing them who was seizing every ship forcibly». [Surat Al Kahf/The Cave, 79].

3- Those who employed to collect it: Those persons include the administrative staff that is assigned to collect and distribute the Zakat. They are the alms collectors, the accountants (i.e. those who control the incomes and the expenses), the guardians, the distributors…

4- Those who newly embraced Islam: Among them we mention.

a) The one whom we want to be inclined towards Islam by giving him Zakat.

b) The one who, by giving him Zakat, we ward Muslims and Islam off his evil doing.

c) The one who newly embraced Islam/converted to Islam is also given Zakat to help him stick firmly to Islam.

d) Those who are in the farthest points and the boundaries that are near to the enemies. This type of people will be excluded by the spread of Islam and peace.

5- The ransoming of slaves: They are the Muslim correspondents who want to

free themselves from slavery but have nothing to pay for this.

6- Those in debt:

a. Those who raised a loan for themselves. i.e. they have borrowed money for expenditure, a marriage, for building a house, for social insurance, for people who are harmed by natural disasters…

b. Those who borrow money for the benefit of other people. (i.e. they raised a loan not to realize their own interests but to contribute in solving the problems of other people. For example, the ones who are involved in reconciling between people. The reconciliation can be even between two groups which are not Muslim).

c. Paying off the debt of a dead from Zakat: The prophet-may peace be upon him- said: «He who leaves wealth, it is for his heirs. He who leaves a debt (i.e. he is charged of debt in his life) or leaves a deprived family, they are under my responsibility». [Reported by Muslim].

7- In the cause of God: Zakat also can be used to uphold Islam. This can be by Jihad (fighting for the sake of God) either military, by the pen or by the tongue…The prophet-may peace be upon him- said: « Fight the unbelievers with your money, yourselves and your tongues». [Reported by Ahmed].

8- The wayfarer: He is the traveler, poor he is or rich, who goes away in order to earn his livelihood, or to seek a remedy for his illness, in order to spread Dawa (the call to Allah) or to ask for knowledge. It can also be given to the refugees, the vagrants…Those persons are given alms that they need to realize their aims.

VII. Conclusions.

1- The distribution of Zakat on the deserving persons should be with equal shares if there is abundance of wealth, otherwise it will be distributed according to the priorities and the need of the persons.

2- The legal required amount of Zakat stipulates the completion of its amount and the passage of one year.

3- The Zakat imposed on a store/firm is calculated as follow:

{The inventory + the benefits + the savings + loans that he raised}× 2.5٪ ÷ 100.

4- To discount the debts, and if the legal amount of money is not reached, no Zakat is imposed on it.

5- The Zakat imposed on the money that is lent without expecting to be returned is paid only once i.e. when it is paid off.

6- Taxes can not be taken for Zakat because the latter is a worship that is ordered on any Muslim and the former is a duty that is imposed by the state with specific criteria and for specific aims.

7- Woman’s jewels or ornaments are limited to the ones that are reserved not that are used.

8- Gold and silver, according to the majority of Ulemas, can be added to the money to complete the amount of Zakat in case the required amount is not reached.

9- No Zakat is paid neither for the descendants from the part of the ancestors, nor for the ancestors from the part of the descendants because of the expense matter. (i.e. the descendants have the right of expense from the part of their parents and vice versa).

10- The Zakat on the dead person’s money is paid only if the necessary conditions of Zakat are required.

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