Zakat: The Third Pillar of Islam

INTRODUCTION TO ISLĀM

According to the Holy Prophet (PBUH); SAHIH BUHARI 1:7 Narrated by Ibn Umar: Islām consists of five pillars which are as follows: i.

Affirmation of the faith (shahadah), that is, witnessing that La ilaha illa'Llah (There is no divinity but Allah) and Muhammadun rasulu-llah (Muhammad is the Messenger of Allah); ii.

The five daily prayers (As-salāt) which Muslims perform facing the Holy Ka’abah in Makkah; iii.

Zakāt; A standardized alms-giving i.e. paying a 2.5% tax on one’s capital which is used for the needs of the Ummah. iv.

Fasting (as-sa’um) from dawn to sunset during the month of Ramadhan; v.

Making the pilgrimage to Makkah (al-hajj) at least once in a lifetime if one's financial and physical conditions permit it.

It is important to understand that the definition of al-Imān refers to books and prophets in the plural thus pointing directly to the universality of revelation and respect for other religions emphasized so much in the Qur'ān. There is also the important concept, al-ihsān or virtue, which means to worship Allah as if one sees Him, knowing that even if one does not see Him, He sees us. It means to remember Allah at all times and this marks the highest level of being a Muslim.

SHAHADAH (WITNESS OF FAITH)

SALĀT (PRAYERS)

ZAKĀT (CHARITY)

ISLĀM

Figure 1 shows the pillars of Islām and how they are fundamentally related to the principle.

1.1 OTHER VIRTUES REQUIRED OF MUSLIMS Muslims are also commanded to exhort others to perform good acts and to abstain from evil. Ethics lies at the heart of Islamic teachings and all men and women are expected to act ethically towards each other at all times. As the Prophet (SAW) has said, "None of you is a believer until you love for your brother what you love for yourself."

As for faith according to Islām (al-Imān), it means having faith in Allah, His Angels, His Books, His Messengers, the Day of Judgment and Allah's determination of human destiny.

SA'UM (FASTING)

Fig. 1:

HAJJ (PILGRIMAGE)

THE PILLARS OF ISLĀM

Page2 Zakāt: The Golden Pillar of Islām- W. A. O. Akewusola, Esq.

Page1 Zakāt: The Golden Pillar of Islām- W. A. O. Akewusola, Esq.

1.0

CHAPTER ONE

CONCEPT OF ZAKĀT: THIRD PILLAR OF ISLĀM

One of the most important principles of Islām is that all things belong to Allah (God), and that wealth is therefore held by human beings in trust. The word Zakāt means both 'purification' and 'growth'. Our possessions are purified by setting aside a proportion for those prescribed by Allah, like the pruning of plants, this cutting back balances and encourages new growth.

Each Muslim calculates his or her own zakāt individually. For most purposes this involves the payment each year of two and a half percent of one’s excess of wealth for this special purpose; Zakāt.

A pious person may also give as much as he or she pleases as sadaqah, and does so preferably in secret.

Although this word Sadaqah can be translated as 'voluntary charity'. It has a wider meaning. Note that Zakāt and Sadaqah are interchangeably used in the Holy Qur’ān. The Prophet (SAW) said: 'Even meeting your brother with a cheerful face is charity.

He also said: 'Charity is a necessity for every Muslim.' He was asked: 'What if a person has nothing?' He replied: 'He should work with his own hands for his benefit and then give something out of such earnings in charity.

'The Companions asked: 'What if he is not able to work?' The Prophet (SAW) said: 'He should help poor and needy persons.'

The Companions further asked 'What if he cannot do even that?'

The Prophet (SAW) said 'He should urge others to do good.' The Companions said 'What if he lacks that also?' He now said, 'He should check himself from doing evil. That is also charity.'

2.1 THE NIYYAH (INTENTION) Fiqh us Sunnah Vol 3: 10 Since the payment of zakāt is an act of worship, its validity depends upon the expression of one's intention.

That is, the zakāt payer should pay it for the sake of Allah; he should make up his mind, with all of his heart, that zakāt is an obligation to be discharged. Allah says: "And they are commanded no more than this: to worship Allah, sincere in their faith in Him alone…" [Q98:5].

It is related in al-Bukhari and Muslim that the Prophet (PBUH), said: "The value of [one's] deeds is determined by [one's] intentions; and thus for each shall be according to his intentions." Malik and ash-Shaf'i say that the intention is to be made at the time of rendering zakāt. Abu Hanifah holds that the intention must be present at the time of payment or when zakāt is being set aside from one's assets.

Ahmad's view is that it is permissible to express the niyyah a little earlier before payment, i.e. it is not enough to engage on a spending which you eventually turn to Zakāt. Before you spend, have it in your mind that you intend to spend this as Zakāt, then you engage in the rightful needs of calculations.

SAHIH BUHARI 1:26 Narrated: Sad Allah's Apostle distributed (Zakāt) amongst (a group of) people while I was sitting there but Allah's Apostle left a man whom I thought the best of the lot. I asked, "O Allah's Apostle! Why have you left that person? By Allah I regard him as a faithful believer." The Prophet commented: "Or merely a Muslim." I remained quiet for a while, but could not help repeating my question because of what I knew about him. And then asked Allah's Apostle, "Why have you left so and so? By Allah! He is a faithful believer." The Prophet again said, "Or merely a Muslim."

And I could not help repeating my question because of what I knew about him. Then the Prophet said, "O Sa'd! I gave to a person while another was dearer to me, for fear that he might be thrown on his face in the Fire by Allah."

2.2 DEFINITION OF ZAKĀT Fiqh us Sunnah Vol. 3 no. 1 Zakāt or alms tax can be defined as that portion of a man's wealth which is designated for the poor. The term is derived

Page4 Zakāt: The Golden Pillar of Islām- W. A. O. Akewusola, Esq.

Page3 Zakāt: The Golden Pillar of Islām- W. A. O. Akewusola, Esq.

2.0

CHAPTER TWO

2.2.1 TYPES OF CHARITY IN ISLĀM There are basically two types of Charity in Islam. The first type is the compulsory one which is highly structured by Allah and administered by His Prophet for the purposes of building a vibrant and prosperous Ummah. This is known and called ZAKĀT. It is the obligatory aspect of the faith. Just like the structured five daily salāt.

There is also Zakāt-Ul-Fitr which is often referred to as Sadaqat-Ul-Fitr. The word Fitr means the same as Iftaar,

breaking a fast and it comes from the same root word as Futuur which means breakfast. Thus, Islamically, Zakāt-Ul-Fitr is the name given to charity which is distributed at the end of the fast of Ramadhân.

Sadaqah al-Fitr is a duty which is Wājib on every Muslim, whether male or female, minor or adult as long as he/she has the means to do so.

“Allah's Apostle enjoined the payment of one Sa' of dates or one Sa' of barley as Zakāt-ul-Fitr on every Muslim slave or free, male or female, young or old, and he ordered that it be paid before the people went out to offer the 'Id prayer.” (1 Sa’ = 3kg approx.) – Sahih Bukhari, vol. 2: 579.

The other type of Charity is the one which is not structured but recommended by Allah and also practised by His Prophet in order to make people happy at all times. These can be tangible or intangible in nature. It is called Zakāt-ut-Tatawwu or Voluntary SADAQAH. An example of this is a word of advice to those who need it at the right time. It is the voluntary aspect of faith and it is likened to all the nawaafil, which could be observed at will and the more it is observed, the more the reward by Allah.

We also have Sadaqat-ul-jariyah or Perpetual sadaqah.

The perpetual sadaqah: Ahmad and Muslim relate that the Messenger of Allah (PBUH), said: "When a person dies [the benefit] of his deeds ends, except three: a continuous sadaqah, knowledge from which benefit is derived, or a pious child invoking Allah for him.” Fiqh us Sunnah; 3:104A. These two types of Charity will be explained in greater details in book. Please note that the two words could be used interchangeably. The import of what it is used for will be on the basic meaning of them. It is not out of place as the Holy Qur’an and the Hadith interlinked there usage.

Page6 Zakāt: The Golden Pillar of Islām- W. A. O. Akewusola, Esq.

Page5 Zakāt: The Golden Pillar of Islām- W. A. O. Akewusola, Esq.

from the Arabic verbal root meaning "to increase," "to purify," and "to bless." It finds its origin in Allah's command: "Take Sadaqah (charity) from their property in order to purify and sanctify them" [Q9: 103].

That is why this kind of Sadaqah is called Zakāt, by paying it; one is aspiring to attain blessing, purification, and the cultivation of good deeds.

Taking into account its very nature, it is no wonder that Zakāt constitutes one of the five pillars of Islām. It is associated with prayer (Salāt) in eighty-two Qur'anic verses. Allah, the Exalted One, prescribed it in His Book (The Qur'an), His Messenger corroborated it by his (Sunnah), and the community (ummah) by consensus upheld it. Ibn 'Abbas reported that when the Prophet, upon whom be peace, sent Mu'adh ibn Jabal to Yemen (as its governor), he said to him: "You are going to a people who are People of the Scripture. Invite them to accept the shahadah: that there is no god but Allah and I am His Messenger. If they accept and affirm this, tell them that Allah, the Glorious One, has enjoined five prayers upon them during the day and night. If they accept that, tell them also that He has enjoined sadaqah upon their assets which will be taken from the rich of the (Muslim) community and distributed to the poor. If they accept that, refrain from laying hands upon the best of their goods and fear the cry of the oppressed, for there is no barrier between Allah and it."

2.4 ZAKĀT IS AN OLD INSTITUTION BY ALLAH The institution of Zakāt is as old as mankind being. The directive

by Allah has been that we have to take care of ourselves especially those that are less privileged than us. Allah says in Q2:83 “And remember We took a covenant from the children of Israel (to this effect): worship none but Allah; treat with kindness your parents and kindred and orphans and those in need; speak fair to the people; be steadfast in prayer; and practice regular charity.

Then did ye turn back except a few among you and ye backslide (even now).” Also see Q7:156 2.5 WHAT THE HOLY QUR’ĀN SAYS ON ZAKĀT There are so many references in the Holy Qur'an where Almighty Allah commands Muslims to pay this sacred debt apart from the 82 verses which He joined its commandment with Salāt.

The institution of Zakāt is as weighty as that of the Institution

of Salāt in the Holy Qur'an. In most references in the Holy Qur'an, whenever Allah commands Muslims to observe the daily Salāt, He immediately extends it with payment of Zakāt. This will tell us how important the institution of Zakāt is in Islām.

Also when Allah was describing the believers in the Holy Qur’an, the institution of Zakāt is a major part of what He mentioned when He gives us the Characteristics of true believers in Q23:1-11 1 The Believers must (eventually) win through 2 Those who humble themselves in their prayers; 3 Who avoid vain talk; 4 Who are active in deeds of charity (Zakāt); 5 Who abstain from sex 6 Except with those joined to them in the marriage bond or (the captives) whom their right hands possess for (in their case) they are free from blame 7 But those whose desires exceed those limits are transgressors 8 Those who faithfully observe their trust and their covenants; 9 And who (strictly) guard their prayers 10 Those will be the heirs 11 Who will inherit Paradise: they will dwell therein (forever).

Q 73: 20 Thy Lord knows indeed that you stand in for (to prayer) night two-thirds of the night or half the night or a third of the night and so do a party of those with you. But Allah appoints Night and Day in due measure. He knows that you are unable to keep count thereof. So He has turned to you (in mercy): so read of the Qur'an as much as may be easy for you. He knows that there may be (some) among you in ill-health; others travelling through the land seeking of Allah's bounty; yet others fighting in Allah's Cause. So read therefore as much of the Qur'an as may be easy (for you); and establish regular Prayer and give regular Charity (Zakāt); and loan to Allah a Beautiful Loan. And whatever good ye send forth for your souls ye shall find it in Allah's

Page8 Zakāt: The Golden Pillar of Islām- W. A. O. Akewusola, Esq.

Page7 Zakāt: The Golden Pillar of Islām- W. A. O. Akewusola, Esq.

2.3 ZAKĀT IS PART OF RIGHTEOUSNESS When righteousness is being defined, payment of Zakāt is the pillar of this act. This is corroborated in the Holy Qur’an Q2:177 “It is not righteousness that ye turn your faces toward East or West; but it is righteousness to believe in Allah and the Last Day and the Angels and the Book and the Messengers; to spend of your substance out of love for Him for your kin, for orphans, for the needy, for the wayfarer, for those who ask and for the ransom of slaves; to be steadfast in prayer and practice regular charity; to fulfill the contracts which ye have made; and to be firm and patient in pain (or suffering) and adversity and throughout all periods of panic. Such are the people of truth the Allah-fearing.”

Also in Q2:277 Allah says “Those who believe and do deeds of righteousness and establish regular prayers and regular charity will have their reward with their Lord: on them shall be no fear nor shall they grieve.”

2.6 VARIOUS TYPES OF SADAQAH Fiqh us Sunnah; Vol.3:98 Sadaqah is not restricted to any special deed of righteousness.

The general rule is that all good deeds are sadaqah. Some of them are as follows: The Messenger of Allah, upon whom be peace, said: "Every Muslim has to give sadaqah." The people asked: "O Prophet of Allah, what about the one who has nothing?" He said: "He should work with his hands to give sadaqah." They asked: "If he cannot find [work]?" He replied: "He should help the needy who asks for help." They asked: "If he cannot do that?" He replied: "He should then do good deeds and shun evil, for this will be taken as sadaqah." This is related by al-Bukhari and others. Other forms of Sadaqah are as follows: The Messenger of Allah, upon whom be peace, said: "Sadaqah is prescribed for every person every day the sun rises. a. To administer justice between two people is sadaqah. b. To assist a man upon his mount so that he may ride it is sadaqah. c. To place his luggage on the animal is sadaqah. d. To remove harm from the road is sadaqah. e. A good word is sadaqah. f. Each step taken toward prayer is sadaqah." This is related

by Ahmad and others. g. 'The doors of sadaqah are takbir [i.e., to say: Allahuakbar, Allah is Great]; h. the tasbih [to say 'Subhaan-Allah', Allah is free from imperfection]; i. the tamhid [to say 'Alhamdu lillah', all praise is for Allah],

j. the tahlil [to say 'La-ilaha-illallah’, there is no god other than Allah]; k. Astaghfirul-lah [I seek forgiveness from Allah]; enjoining good; forbidding evil; l. removing thorns, bones, and stones from the paths of people; m. guiding the blind; listening to the deaf and dumb until you understand them; n. guiding a person to his object of need if you know where it is; o. hurrying with the strength of your legs to one in sorrow who is appealing for help; p. supporting the weak with the strength of your arms; q. there is a reward for you [even] in sex with your wife.'

"This is related by Ahmad, and the wording is his.

According to Muslim, they said: "O Messenger of Allah, upon whom be peace, is there a reward if one satisfies his passion?" He said: "Do you know that if he satisfies it unlawfully he has taken a sin upon himself? Likewise, if he satisfies it lawfully, he is rewarded." r. "Your smile for your brother is sadaqah. s. Your guidance of a person who is lost is sadaqah." The Messenger of Allah also said: "He from among you who is able to protect himself from the Fire should give sadaqah, even if but with half a date. If he does not find it, then with a good word."

The Messenger of Allah (PBUH), said: "Allah, the Majestic and Mighty, shall say on the Day of Judgment: 'O son of man! I was ill and you did not visit me.' He will reply: 'O my Lord! How could I visit You and You are the Lord of the Worlds?' Allah shall say: 'Did you not know that My slave, so-and-so, was ill and you did not visit him? If you had visited him, you would have found Me with him. O son of man! I asked you for food and you did not give it to me.' He will reply: 'O my Lord! How could I give You food-You are the Lord of the Worlds?' Allah shall say: 'Did you not

Page10 Zakāt: The Golden Pillar of Islām- W. A. O. Akewusola, Esq.

Page9 Zakāt: The Golden Pillar of Islām- W. A. O. Akewusola, Esq.

presence yea better and greater in Reward. And seek ye the Grace of Allah: for Allah is Oft-Forgiving Most Merciful.

Other references from Qur’ān (There are about 123 places in the Holy Qur’an where Allah enjoins Muslims to carry out this sacred duty.

3.0

CHAPTER THREE

THE BENEFITS OF ZAKĀT

At-Tabarani relates in al-'Awsat and as-Saghir, on the authority of ‘Ali that the Prophet said: "Allah has enjoined upon rich Muslims a due to be taken from their properties corresponding to the needs of the poor among them. The poor will never suffer from starvation or lack of clothing unless the rich neglect to pay their dues. If they do, Allah will surely hold them accountable and punish them severely."

Again according to at-Tabarani: "It was also reported by Thabit ibn Muhammad az-Zahid." Of Thabit's credibility, al-Hafiz in turn says: "Thabit was an honest and trustworthy person. AlBukhari and others related from him, and the rest of the narrators in the chain are considered as accepted authorities."

The main consideration here is that: a. by levying zakāt on the rich, Allah the Exalted wants to help the poor and to promote the welfare of the people in general. b. For the rich, its benefit lies in cleansing their persons of stinginess-both in money and feelings. c. For the poor, its benefit lies in easing their circumstances. d. Zakāt thus eliminates the causes of corruption which results from the increase of money in a few hands.

3.1 SOCIO/ECONOMIC BENEFIT OF ZAKĀT The general social problem is endemic because there is economic problem. If economic problem is solved, then social problem will naturally vanished. We now look at the various ways by which the institution of zakāt can solve the economic problems of a Nation.

It aids the growth of a Nation’s Economy A family or household that has accumulated a nisab for one year is expected to pay the required Zakāt. This will be added to the working capital of the nation.

Page12 Zakāt: The Golden Pillar of Islām- W. A. O. Akewusola, Esq.

Page11 Zakāt: The Golden Pillar of Islām- W. A. O. Akewusola, Esq.

know that My slave, so-and-so, asked you for food and you did not give it to him? Did you not know that if you had given the food, you would have found that with Me? O son of man! I asked you to quench My thirst and you did not.' He will say: 'O my Lord!

How could I quench Your thirst--You are the Lord of the Worlds?' Allah shall say: 'My slave, so-and-so, asked you to quench his thirst and you did not. If you had given him to drink, you would have found that with Me.' "This is related by Muslim.

The Messenger of Allah (PBUH), said: "A Muslim does not plant or sow anything from which a person, an animal, or anything eats but it is considered as sadaqah from him. To pour out from your bucket into his container is sadaqah."

3.2 SPIRITUAL BENEFITS FOR THE PAYERS Allah ordains so many benefits to those who practise the act of Charity. He mentions these benefits in the holy Qur’ān as follows: Q57:11-12 Manifold Returns as Benefit 11. Who is he that will loan to Allah a beautiful Loan? For (Allah) will increase it in manifold to his credit and he will have (besides) a liberal reward.

12. One Day shalt thou see the believing men and the believing women how their Light runs forward before them and by their right hands: (their greeting will be): "Good News for you this Day! Gardens beneath which flow rivers! To dwell therein for aye!

This is indeed the highest Achievement!"

Q9:71-72 Reward of Believers 71 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 apostle. On them will Allah pour His mercy: for Allah is Exalted in power Wise.

72 Allah hath promised to believers men and women gardens under which rivers flow to dwell therein and beautiful mansions in gardens of everlasting bliss. But the greatest bliss in the Good Pleasure of Allah: that is the supreme felicity.

Q27:1-5 Glad Tidings as Benefit 1. Ta Sin. These are verses of the Qur'ān a Book that makes (things) clear; 2. A Guide; and Glad Tidings for the Believers 3. Those who establish regular prayers and give in regular charity and also have (full) assurance of the Hereafter.

4. As to those who believe not in the Hereafter We have made their deeds pleasing in their eyes; and so they wander about in distraction 5. Such are they for whom a grievous Penalty is (waiting): and in the Hereafter theirs will be the greatest loss.

Q7:156 Mercy and Prosperity as Benefit "And ordain for us that which is good in this life and in the hereafter: for we have turned unto Thee." He said: "with My punishment I visit whom I will; but My mercy extends to all things. That (Mercy) I shall ordain for those who do right and practise regular charity and those who believe in Our signs; Q31:2-5 2. These are Verses of the Wise Book, 3. A Guide and a Mercy to the Doers of Good, 4. Those who establish regular Prayer and give regular Charity and have (in their hearts) the assurance of the Hereafter.

5. These are on (true) guidance from their Lord; and these are the ones who will prosper.

Q4:162 Great Reward is Promised But those among them who are well-grounded in knowledge and the believers believe in what hath been revealed to thee; and (especially) those who establish regular prayer and practise regular charity and believe in Allah and in the Last Day: to them shall We soon give a great reward.

Page14 Zakāt: The Golden Pillar of Islām- W. A. O. Akewusola, Esq.

Page13 Zakāt: The Golden Pillar of Islām- W. A. O. Akewusola, Esq.

It assists in Redistribution of Wealth o Each family that is facing economic problems in the community is given a substantial amount of money to solve these problems, hence their purchasing power increases.

It increases in consumption of Goods and Services o When the purchasing power is increased, then the propensity to consume is also increased.

It eliminates employment drought: o Each recipient of Zakāt is enjoined to be selfemployed through the Zakāt received.

Note: The Zakāt payer should note that Zakāt is not a peanut of money to be distributed; it is such a bulk of money that will change the life of a recipient.

4.0

CHAPTER FOUR

ZAKĀT: BEFORE ALLAH REGULATED IT

In the second year of hijrah, according to the widely known authorities, both the type and the quantity of zakāt revenues were determined, and detailed illustrations were provided.

4.1 ZAKĀT: FROM THE TRADITIONS OF HOLY PROPHET 4.1.1 SAHIH BUHARI 1:63 Narrated: Anas bin Malik While we were sitting with the Prophet in the mosque, a man came riding on a camel. He made his camel kneel down in the mosque, tied its foreleg and then said: "Who amongst you is Muhammad?" At that time the Prophet was sitting amongst us (his companions) leaning on his arm. We replied, "This white man reclining on his arm." The man then addressed him, "O Son of 'Abdul Muttālib." The Prophet said, "I am here to answer your questions." The man said to the Prophet, "I want to ask you something and will be hard in questioning. So do not get angry."

The Prophet said, "Ask whatever you want." The man said, "I ask you by your Lord, and the Lord of those who were before you, has Allah sent you as an Apostle to all the mankind?" The Prophet replied, "By Allah, yes." The man further said, "I ask you by Allah. Has Allah ordered you to offer five prayers in a day and night (24 hours)? He replied, "By Allah, Yes." The man further said, "I ask you by Allah! Has Allah ordered you to observe fasts during this month of the year (i.e. Ramadan)?" He replied, "By Allah, Yes." The man further said, "I ask you by Allah. Has Allah ordered you to take Zakāt (obligatory charity) from our rich people and distribute it amongst our poor people?" The Prophet replied, "By Allah, yes." Thereupon that man said, "I have believed in all that with which you have been sent, and I have been sent by my people as a messenger, and I am Dimam bin Tha'laba from the brothers of Bani Sa'd bin Bakr."

Page16 Zakāt: The Golden Pillar of Islām- W. A. O. Akewusola, Esq.

Page15 Zakāt: The Golden Pillar of Islām- W. A. O. Akewusola, Esq.

3.3 INVOKING BLESSING FOR THE ZAKĀT PAYERS Fiqh us Sunnah Vol 3:12 It is desirable that the recipient invoke blessing for the zakāt payer at the time of its payment, for Allah says: "Take alms of their property that you may purify and sanctify them and pray for them. Verily, your prayers are a comfort for them" [Q9:103].

It is related from 'Abdullah ibn Abu Awfa that the Messenger of Allah, upon whom be peace, on receiving sadaqah would say: "O Allah, bless the family of Abu Awfa." This is related by Ahmad and others.

Wa'il ibn Hajr reported that the Prophet, upon whom be peace, prayed for a man who had offered a fine she-camel in his zakāt payment: "May Allah bless him and make his camels beneficial to him." This is related by an-Nasa'i.

Ash-Shaf'i says: "According to this hadith, the leader may pray for the almsgiver upon receiving his payment by saying: 'May Allah reward you in turn of what you have offered, and may Allah bless what you still possess.' "

SAHIH BUHARI 1:87 Narrated: Abu Jamra

I was an interpreter between the people and Ibn 'Abbas. Once Ibn 'Abbas said that a delegation of the tribe of 'Abdul Qais came to the Prophet who asked them, "Who are the people (i.e. you)? (Or) who are the delegates?" They replied, "We are from the tribe of Rabi'a." Then the Prophet said to them, "Welcome, O people (or said, "O delegation (of 'Abdul Qais).") Neither will you have disgrace nor will you regret." They said, "We have come to you from a distant place and there is the tribe of the infidels of Mudar intervening between you and us and we cannot come to you except in the sacred month. So please order us to do something good (religious deeds) and that we may also inform our people whom we have left behind (at home) and that we may enter Paradise (by acting on them.)" The Prophet ordered them to do four things, and forbade them from four things. He ordered them to believe in Allah alone, the Honorable, the Majestic, and said to them, "Do you know what is meant by believing in Allah alone?" They replied, "Allah and His Apostle know better." Thereupon the Prophet said, "(That means to testify that none has the right to be worshipped but Allah and that Muhammad is His Apostle, to offer prayers perfectly, to pay Zakāt, to observe fasts during the month of Ramadhan, (and) to pay Al-Khumus (one fifth of the booty to be given in Allah's cause)." Then he forbade them four things, namely AdDubba', Hantam, Muzaffat (and) An-Naqir or Muqaiyar. (These were the names of pots in which alcoholic drinks used to be prepared). The Prophet further said, "Memorize them (these instructions) and tell them to the people whom you have left behind."

4.1.3 SAHIH BUHARI 1:478 Narrated Ibn Abbas Thy Prophet sent Muadh to Yemen and said, "Invite the people to testify that none has the right to be worshipped but Allah and I am Allah's Apostle, and if they obey you to do so, then teach them that Allah has enjoined on them five prayers in every day

and night (in twenty-four hours), and if they obey you to do so, then teach them that Allah has made it obligatory for them to pay the Zakāt from their property and it is to be taken from the wealthy among them and given to the poor."

4.1.4 SAHIH BUHARI 1:480 Narrated: Abu Huraira A Bedouin came to the Prophet and said, "Tell me of such a deed as will make me enter Paradise, if I do it." The Prophet (p.b.u.h) said, "Worship Allah, and worship none along with Him, offer the (five) prescribed compulsory prayers perfectly, pay the compulsory Zakāt, and fast the month of Ramadan." The Bedouin said, "By Him, in Whose Hands my life is, I will not do more than this." When he (the Bedouin) left, the Prophet said, "Whoever likes to see a man of Paradise, then he may look at this man."

4.1.5 SAHIH BUHARI 1:485 Narrated: Abu Huraira The Prophet said, "(On the Day of Resurrection) camels will come to their owner in the best state of health they have ever had (in the world), and if he had not paid their Zakāt (in the world) then they would tread him with their feet; and similarly, sheep will come to their owner in the best state of health they have ever had in the world, and if he had not paid their Zakāt, then they would tread him with their hooves and would butt him with their horns." The Prophet added, "One of their rights is that they should be milked while water is kept in front of them." The Prophet added, "I do not want anyone of you to come to me on the Day of Resurrection, carrying over his neck a sheep that will be bleating. Such a person will (then) say, 'O Muhammad! (Please intercede for me.)' I will say to him. 'I can't help you, for I conveyed Allah's Message to you.' Similarly, I do not want anyone of you to come to me carrying over his neck a camel that will be grunting. Such a person (then) will say 'O Muhammad!

(Please intercede for me).' I will say to him, 'I can't help you for I conveyed Allah's message to you.' "

Page18 Zakāt: The Golden Pillar of Islām- W. A. O. Akewusola, Esq.

Page17 Zakāt: The Golden Pillar of Islām- W. A. O. Akewusola, Esq.

4.1.2

4.1.7

SAHIH BUHARI 9:87 Narrated: Anas

That Abu Bakr wrote for him, Zakāt regulations which Allah's Apostle had made compulsory, and wrote that one should neither collect various portions (of the property) nor divide the property into various portions in order to avoid paying Zakāt.

4.1.8

SAHIH BUHARI 9:88 Narrated: Talha bin Ubaidullah

A Bedouin with unkempt hair came to Allah's Apostle and said, "O Allah's Apostle! Tell me what Allah has enjoined on me as regards prayers." The Prophet said, "You have to offer perfectly the five (compulsory) prayers day and night (24 hrs.), except if you want to perform some extra optional prayers." The Bedouin said, "Tell me what Allah has enjoined on me as regards fasting."

The Prophet said, "You have to observe fast during the month of Ramadan except if you fast some extra optional fast." The Bedouin said, "Tell me what Allah has enjoined on me as regards Zakāt." The Prophet then told him the Islamic laws and regulations whereupon the Bedouin said, "By Him Who has honored you, I will not perform any optional deeds of worship and

I will not leave anything of what Allah has enjoined on me."

Allah's Apostle said, "He will be successful if he has told the truth (or he will enter Paradise if he said the truth)." And some people said, "The Zakāt for one-hundred and twenty camels is two Hiqqas (3-year old camel), and if the Zakāt payer slaughters the camels intentionally or gives them as a present or plays some other trick in order to avoid the zakāt, then there is no harm (in it) for him."

4.1.9

SAHIH BUHARI 9:90 Narrated: Ibn Abbas

Sa'd bin 'Ubada Al-Ansari sought the verdict of Allah's Apostle regarding a vow made by his mother who had died before fulfilling it. Allah's Apostle said, "Fulfill it on her behalf." Some people said, "If the number of camels reaches twenty, then their owner has to pay four sheep as Zakāt; and if their owner gives them as a gift or sells them in order to escape the payment of Zakāt cunningly before the completion of a year, then he is not to pay anything, and if he slaughters them and then dies, then no Zakāt is to be taken from his property."

4.1.10 SAHIH BUHARI 9:469 Narrated: Ibn Abbas When the Prophet sent Muadh to Yemen, he said to him, "You are going to a nation from the people of the Scripture, so let the first thing to which you will invite them, be the Tawhid of Allah.

If they learn that, tell them that Allah has enjoined on them, five prayers to be offered in one day and one night. And if they pray, tell them that Allah has enjoined on them Zakāt of their properties and it is to be taken from the rich among them and given to the poor. And if they agree to that, then take from them Zakāt but avoid the best property of the people."

Page20 Zakāt: The Golden Pillar of Islām- W. A. O. Akewusola, Esq.

Page19 Zakāt: The Golden Pillar of Islām- W. A. O. Akewusola, Esq.

4.1.6 SAHIH BUHARI 1:486 Narrated: Abu Huraira Allah's Apostle said, "Whoever is made wealthy by Allah and does not pay the Zakāt of his wealth, then on the Day of Resurrection his wealth will be made like a baldheaded poisonous male snake with two black spots over the eyes. The snake will encircle his neck and bite his cheeks and say, 'I am your wealth, I am your treasure.' "Then the Prophet recited the holy verses: (Q 3.180) “And let not those who covetously withhold of the gifts which Allah has 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. To Allah belongs the heritage of the heavens and the earth; and Allah is well acquainted with all that ye do.”

Page21 Zakāt: The Golden Pillar of Islām- W. A. O. Akewusola, Esq.

Islam 1.

2.

3.

4.

5.

6.

7.

8.

PROPERTY ON WHICH ZAKĀT IS PAID

enjoined zakāh on the following items: crops, fruit, livestock, merchandise, minerals, gold, silver, and treasures (Cash or Currency).

SILVER

CASH

GOLD

MINERALS

CROPS

ZAKAATABLE PROPERTIES

MERCHAN -DISE

LIVESTOCK

FRUITS

Fig. 2: THE PROPERTIES THAT ARE ZAKĀTABLE

Refer to Fiqh us Sunnah Vol 3:13.

While Zakāt is not paid on wealth used for debt repayment of living expenses such as clothing, food, housing, transport, education, etc. and that of the Zakāttable properties that are below the Nisab.

5.1 WHAT IS NISAB? The minimum amount or cost of property owned by a faithful for a year with which Zakāt is to be paid is known as NISAB. This is determined in various ways either the amount of liquidity or value/quantity of property involved. Holy Prophet (PBUH) unified the Islamic measurement by saying “Our weight measurements are those used by Makkans, and our volume measurements are those used by Madinans.” The Makkans were traders and used Dinars or Dirhams for the weights of Gold or Silver respectively with high precision. The Madinans were farmers and used to volume measurement accurately using wasq, sa’ or mudd.

Sahih Buhari 2:526 Narrated Abu Said Al Khudri Allah's Apostle said, "There is no Zakāt on less than five camels and also there is no Zakāt on less than five Awaq (of silver). (5 Awaq = 200 Dirhams.) And there is no Zakāt on less than five Awsuq. (A special measure of food-grains and one Wasq equals 60 Sa's i.e. about 180Kg.) (For gold 20 Dinars, i.e. equal to 12 Guinea English. No Zakāt for less than 12 Guinea (English) of gold or for silver less than 22 Fransa Riyals of Yemen.)

1 SA’ = 3KG APPROX.

Page22 Zakāt: The Golden Pillar of Islām- W. A. O. Akewusola, Esq.

5.0

CHAPTER FIVE

Malik and ash-Shaf'i hold that both gold and silver qualify for Zakāt. Like Ahmad, they insist that the gold should weigh at least twenty mithqal (a weight equal to 4.68 g.) and the silver at least 200 dirhams. They agree (with the Hanafiyyah) that these metals do not require completion of a year to be subjected to Zakāt, which becomes due anytime it is available. According to the preceding scholars, the amount should be one-fortieth, and its distribution should be like that of the regular Zakāt. For Abu Hanifah, its distribution is similar to booty (fay').

5.3 THE NISAB OF GOLD AND ITS DUE Fiqh us Sunnah Vol 2:13B The minimum of nisab for gold is twenty dinars owned for one

year. Its due is a quarter of a tenth, that is, half a dinar. For any amount over twenty dinars, a quarter of a tenth is levied upon it.

'Ali reported that the Prophet, upon whom be peace, said: "There is nothing upon you in gold, until it reaches twenty dinars.

Thus, if you have twenty dinars (about 85g) at the end of the year, then there is half a dinar levied on it [as Zakāt]. Any additional amount will be calculated in this manner. There is no Zakāt on property until it has been owned for one year." This hadith is related by Ahamd, Abu Dawud, and al-Baihaqi. AlBukhari grades it authentic and alHafidh verified it. Zuraiq, the Fazarah clan's protege, reported that 'Umar ibn 'Abdulaziz wrote to him after he became caliph: "Take what passes by you of the commerce of the Muslims--those who trade with their properties--a dinar for each forty dinars. From that which is less than forty, calculate on the lesser amount until it reaches twenty dinars. If you have to take one-third of a dinar, disregard it and do not take anything on it. Afterwards, give them a written release of what you have levied from them until the year expires." This is related by Ibn Abu Shaibah.

Malik says in his al-Muwatta': "The uncontroversial tradition that we have is that the zakāh due on twenty dinars is like the zakāh due on two hundred dirhams." Twenty dinars are equal to twentyeight Egyptian dirhams in weight.

5.4 THE NISAB OF SILVER AND ITS DUE Fiqh us Sunnah Vol 3:14 There is no zakāt on silver until the amount exceeds two hundred dirhams (about 595g). The amount payable is a quarter of a tenth for any amount. There is no zakāt exemption on (silver) coins if they attain a nisab. 'Ali reported that the Prophet, upon whom be peace, said: "I exempt you from paying zakāt on horses and slaves. Pay, then, zakāt on silver, one dirham for each forty dirhams. Zakāt is not due on ninety or one hundred dirhams of silver. If it reaches two hundred dirhams, five dirhams are to be

Page24 Zakāt: The Golden Pillar of Islām- W. A. O. Akewusola, Esq.

Page23 Zakāt: The Golden Pillar of Islām- W. A. O. Akewusola, Esq.

5.2 ZAKĀT ON MINERALS Fiqh us Sunnah Vol 3:47A. The term ma'din (minerals) is derived from the verb 'adana (to reside), as in the phrase "'adana fi almakan," which means 'someone resided in some place.' Allah, the Exalted One, says: "Allah has promised to the believing men and believing women gardens of Eden" [Q9:72] since it is an abode for eternity.

Scholars differ about minerals (ma'din) which are subject to Zakāt. Ahmad holds that everything dug from the ground, whether created in it or buried by man, and which has a value (such as gold, silver, iron, copper, lead, sapphires, chrysolite, emeralds, turquoise, crystal, agate, kohl (antimony sulfide), arsenic, tar, petroleum, sulphur, zaj) are subject to Zakāt. He, however, made it a condition that the extracted mineral should attain a nisab either by itself or by its value. Abu Hanifah is of the opinion that Zakāt is payable on any mineral that can receive an imprint or melt by fire, such as gold, silver, iron, or copper. As for liquids such as tar, or a solid mineral which cannot be melted by fire such as rubies, there is no Zakāt on them. In the former case, the admissibility of nisab is not a prior condition. Whether large or small in amount, a fifth will be taken as Zakāt.

Page25 Zakāt: The Golden Pillar of Islām- W. A. O. Akewusola, Esq.

Please refer to the glossary at the end of this book for the current conversion of all these measurements.

5.5 COMBINING GOLD AND SILVER FOR NISAB Fiqh us Sunnah Vol 3:14A. If a person owns gold and silver, but neither of them on its own constitutes a nisab, he should not combine the two in order to obtain a nisab. This is because they are not of the same kind.

The basic rule is that no category can be combined with another.

It is the same for cows and sheep. For example, if someone has 199 dirhams and nineteen dinars, he is not supposed to pay Zakāt on them.

5.6 ZAKĀT ON JEWELRY Fiqh us Sunnah Vol 3:16A Scholars agree that no zakāt has to be paid on diamonds, pearls, sapphires, rubies, corals, chrysolite, or any kind of precious stones unless they are used for trade. There is, however, disagreement over whether women's gold or silver jewelry is exempt. Abu Hanifah and Ibn Hazm hold that zakāt 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 (PBUH). 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 zakāt 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 zakāt?' 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 zakāt.' "Al-Haythami confirms that it was narrated by Ahmad, and its chain is good.

'Aishah narrated: "The Messenger of Allah (PBUH) 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 zakāt?' 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 zakāt on women's jewelry regardless of its value. Al-Baihaqi relates that Jabir ibn 'Abdullah was once asked if jewelry was subject to zakāt. He replied that it was not, even if its value exceeded one thousand dinars.

Al-Baihaqi also narrates the case of Asma': "Asma' bint Abu Bakr used to adorn her daughters with gold. Although its value was around fifty thousand dinars, she did not pay zakāt on it." It is related in al-Muwatta' from 'AbdurRahman ibn al-Qasim from his father that 'Aishah used to take care of her nieces, who were orphans under her protection, and adorned them with jewelry without paying its zakāt.

Also in al-Muwatta' it is related that 'Abdullah ibn 'Umar used to adorn his daughters and slave girls with gold without paying zakāt.

Summing up the subject, al-Khattabi concludes: "What appears in the Qur'ān supports the view of those who hold that zakāh is obligatory on gold and silver, and the traditions also support this.

Those who did not consider it obligatory based their view on speculation and some of the traditions. However, to be on the safe side, it is better to pay." These different views deal with allowable gold or silver adornment. As for other adornments

Page26 Zakāt: The Golden Pillar of Islām- W. A. O. Akewusola, Esq.

paid." This was related by the authors of as-Sunnan (The Traditions). At-Tirmidhi relates: "I asked al-Bukhari if he confirms this hadith. He said: 'It is authentic.' "At-Tirmidhi also says: "Jurists recognize that sadaqah should be taken out of any amount less than five ounces (awaq). One ounce (uqiyyah) equals forty dirhams. Five awaq equal 200 dirhams.

5.7 ZAKĀT ON TREASURE (CURRENCY/CASH) It is known that zakāt-ul- māl (wealth) in shari’a is required for the two types of naqd—gold and silver—and what serves their function in modern times (commonly referred to as cash), whether it is dollars or riyals or pounds or Naira or otherwise.

Nisab for gold as our Prophet (PBUH) has informed us (and for currencies made from gold) is 20 mithqaalan, a measure which is equivalent to 85 grams of pure gold (1 mithqaal = 4.25 grams).

Also for silver and currencies made from silver is 200 dirhams, which is equivalent to 595 grams of pure silver (1 dirham is about 2.975 grams). It becomes incumbent upon anyone who owns such an amount in any form to pay zakāt on it in the amount of 2.5%.

It is well known that there is a noticeable disparity between the value of nisab for gold and that of silver in our times. The best and most conservative for a pious person is to assess the value he has that have been in his possession for a complete year. If the amount reaches the value of nisab for silver or more, then he should pay from it for every N100,000.00, N2,500.00 (i.e., 2.5%) to be spent in the prescribed beneficiaries as specified by shari’a. (See chapter 11).

Note that the current prices of gold and silver are updated on a daily basis. It is based on ounce (oz) or gramme (g).

85g=2.998oz for gold and 595g=20.986oz for silver.

5.8 ZAKĀT ON AGRICULTURAL PRODUCTS 5.8.1 PLANTS AND FRUITS Fiqh Sunnah Vol. 3:26 Most scholars say that there is no zakāh on plants or fruits until they attain the amount of five awsuq (about 900Kg).

Furthermore, this becomes applicable only after the chaff, straw, and husk are removed. If it is not cleansed of husk, then the amount of zakāh would be ten awsuq(about 1,800Kg).

Abu Hurairah reported that the Prophet (PBUH), said: "There is no sadaqah (zakāh) on that which is less than five awsuq." It is also narrated by Ahmad and al-Baihaqi with a good chain.

Abu Sa'id al-Khudri reported that the Prophet (PBUH), said: "There is no sadaqah on any amount of dates or grains less than five awsuq." A wusuq by consensus of opinion is sixty sa'as (a cubic measure of varying magnitude). This hadith is said to be munqati that is--a hadith with an interrupted chain.

Both Abu Hanifah and Mujahid hold that zakāh is due on any amount, little or big, in accordance with the generic nature of the Prophet's saying: "From what the heavens water, a tithe [is due] ..." This is because land produce is perishable and cannot be preserved for a whole year. In that case, such produce does not attain a nisab within one-year period.

Ibn al-Qayyim's discussion of the subject is that the authentic and explicit sunnah for a tithe's nisab is the hadith: "From what the heavens water, a tithe [is due], and from what is watered by irrigation (gharb-vessel) a half of tithe." This is applicable to both small and large quantities as opposed to the specific amount mentioned in other hadith. In its application, a generic statement is as important as a specific one.

Should there be a conflict between the two, then the most comprehensive will be applicable. This is the rule.

Page28 Zakāt: The Golden Pillar of Islām- W. A. O. Akewusola, Esq.

Page27 Zakāt: The Golden Pillar of Islām- W. A. O. Akewusola, Esq.

which are prohibited-- that is, a woman wearing a man's adornment--their zakāt should be paid. The same rule is applied to gold or silver utensils. The general opinion is that from the Holy Qur’an 9.34, those who used to hoard these jewelries are supposed to pay zakāh on then. The ornament who are used by women could be exempted from this. Also if the quantity own reaches the extravagance limit of the community, then it is classified as being hoard. Then Zakaat should be deducted on them.

property is based on the understanding that a nisab is an amount large enough to be subjected to zakāt. This may be explained by recalling that sadaqah is obligatory for the rich, which presupposes the existence of nisab generated by their holdings.

For produce which cannot be measured but qualifies for zakāh, a sa'a is used (i.e. about 130Kg).

One sa'a is a measure equal to one and one-third cups (gadah).

Thus, a nisab is fifty kaylah (kaylah is a dry measure of weight; in Egypt it is equal to 16.72 L). As to the produce which cannot be measured, Ibn Quadamah says: "The nisab of saffron, cotton and such items is to be weighed at 1,600 Iraqi pounds (ratl, an Iraqi ratl equals approximately 130 dirhams about 386.75g).

Thus, its weight is estimated."

Ibn Qudamah concludes: "The saying of the Prophet (PBUH), that 'there is no sadaqah [zakāh] on anything less than five awsuq' is agreed upon. This hadith is specific, and for this reason takes precedence and clarifies his previous statement of general import. This is similar to his saying that 'zakāh is due on all freely grazing camels,'which becomes explicit by his other saying on the same subject: 'There is no sadaqah on less than five camels.' Likewise his saying: 'Sadaqah on silver is a fourth of the tithe,' becomes specific by a latter utterance: 'There is no sadaqah on any amount less than five ounces.' Thus, it is possible to have holdings which qualify for sadaqah per se, but on which it is not levied."

Abu Yusuf says that if the produce cannot be measured, then zakāh can only be levied on it when its value attains the nisab of articles subject to the lowest standard of measurement. Thus, zakāh will not be levied on cotton until its value reaches five awsuq (about 900Kg) of an article to the lowest value so measured, such as barley and the like. This is because it is impossible to measure the article in itself except by the lower price of two nisabs. According to Muhammad ibn al-Hasan: "For zakāh, a product has to reach five times the greatest value of its kind. Thus, zakāh is not payable on cotton when it reaches five qintars, because evaluation by means of wusuq is based on the consideration that its value is higher than what is valued in kind."

When it comes to land produce, possession of a property for a year cannot be used as criterion, because their maturity or growth is completed by the time of harvest, and not by their continuity extended beyond a year. However, possession is considered for goods other than land produce since it is generally assumed that by the end of the year they must have completed their growth. The principle of attaining a nisab on any

5.8.2 LIVESTOCKS Sahih Bukhari 2:528 Narrated: Anas Abu Bakr wrote to me what Allah had instructed His Apostle (PBUH) to do regarding the one who had to pay one Bint Makhad (i.e. one year-old she-camel) as zakāh, and he did not have it but had got Bint Labun (two year old she-camel). (He wrote that) it could be accepted from him as zakāh, and the collector of zakāh

Page30 Zakāt: The Golden Pillar of Islām- W. A. O. Akewusola, Esq.

Page29 Zakāt: The Golden Pillar of Islām- W. A. O. Akewusola, Esq.

It has been said that both of the preceding hadith ought to be followed. In their essence, they do not contradict each other, nor does one of them have to cancel the other. The Messenger of Allah (PBUH) has to be obeyed in this matter, for he said: "From what the heavens water, a tithe [is due] . . ." This saying seeks to distinguish between the two (categories): one on which a tithe is due, and the other on which only half of the tithe is due.

He therefore distinguished between the two categories only in respect to the amount due. There is no mention of any amount of nisab in this hadith. However, he mentioned it explicitly in another hadith which cannot be ignored as something that is general or is intended to be so and not otherwise. It is similar to other statements of general import which have been explained in the texts.

(sheep), three sheep are to be paid; and for over three-hundred sheep, for every extra hundred sheep, one sheep is to be paid as zakāh. And if somebody has got less than forty sheep, no zakāh is required, but if he wants to give, he can.

5.9 DEFINITION OF AWQAS: Awqas is a plural form of waqs. A waqs is any amount or number that lies between the regulation of the lower ordinance and that of a higher one. Scholars agree that such a waqs is exempt from zakāh. It has been confirmed in the sayings of the Prophet, upon whom be peace, concerning the sadaqah of camels that he said: "When the number of camels reaches twenty-five, a young shecamel one year old and already starting the second (ibn makhad); when they reach thirty-six to forty-five, then the zakaah due on them is a young she-camel two years old and already starting the third (bint labun)." Concerning the sadaqah of cattle, he said: "When cattle number between thirty and forty, the zakāh is a young calf of one year old (tabi') or a bull or cow of one year and already starting the second (jadh' or jadh'ah); when they reach forty, a young cow of two years old and already starting the third (rnusinnah)." Concerning sadaqah on sheep, he said: "When the number of freely grazing sheep is between forty-two and 120, their zakāh is one ewe." Thus, what lies between twenty-five and thirty-six camels is considered waqs--that is, there is no zakāt on them. Likewise, what lies between thirty and forty cattle is considered waqs. This is also applies to sheep.

Page32 Zakāt: The Golden Pillar of Islām- W. A. O. Akewusola, Esq.

Page31 Zakāt: The Golden Pillar of Islām- W. A. O. Akewusola, Esq.

would return him 20 Dirhams or two sheep; and if the zakāh payer had not a Bint Makhad, but he had Ibn Labun (a two year old he-camel) then it could be accepted as his zakāh, but he would not be paid anything.

Sahih Bukhari 2:534 Narrated: Anas When Abu Bakr; sent me to (collect the zakāh from) Bahrain, he wrote to me the following: (In the name of Allah, the Beneficent, the Merciful). These are the orders for compulsory charity (zakāh) which Allah's Apostle had made obligatory for every Muslim, and which Allah had ordered His Apostle to observe: Whoever amongst the Muslims is asked to pay zakāh accordingly, he should pay it (to the zakāh collector) and whoever is asked more than that (what is specified in this script) he should not pay it; for twenty-four camels or less, sheep are to be paid as zakāh; for every five camels one sheep is to be paid, and if there are between twenty-five to thirty-five camels, one Bint Makhad is to be paid; and if they are between thirty-six to forty-five (camels), one Bint Labun is to be paid; and if they are between forty-six to sixty (camels), one Hiqqa is to be paid; and if the number is between sixty-one to seventy-five (camels), one Jadha is to be paid; and if the number is between seventy-six to ninety (camels), two Bint Labuns are to be paid; and if they are from ninety-one to one-hundred-and twenty (camels), two Hiqqas are to be paid; and if they are over one-hundred and-twenty (camels), for every forty (over one-hundred-and-twenty) one Bint Labun is to be paid, and for every fifty camels (over onehundred-and-twenty) one Hiqqa is to be paid; and who ever has got only four camels, has to pay nothing as zakāt, but if the owner of these four camels wants to give something, he can.

If the number of camels increases to five, the owner has to pay one sheep as zakāh. As regards the zakāh for the (flock) of sheep; if they are between forty and one-hundred-and-twenty sheep, one sheep is to be paid; and if they are between onehundred-and-twenty to two hundred (sheep), two sheep are to be paid; and if they are between two-hundred to three-hundred

HOW TO ADMINISTER ZAKĀT ON VARIOUS PROPERTIES ITEM & NISAB ITEM OWNED ZAKĀT Camels= 5

5-24 Camels (for every 5 camels) 25-35 Camels 36-45 Camels 46-60 Camels 61-75 Camels

Page33 Zakāt: The Golden Pillar of Islām- W. A. O. Akewusola, Esq.

76-90 Camels 91-120 Camels Over 120(for every 40) Over 120(for every 50) Sheep= 40

Silver = 200Dirham=595g Gold = 20Dinar=85g Treasure (Cash):85g worth of pure Gold or 595g of Silver Grains: 900Kg 1800Kg

40-120 121-200 Sheep 201-300 Sheep Every 100 Sheep 200 Dirhams i.e. 595g worth and above 20 Dinar i.e. 85g worth and above 85g worth of pure Gold or 595g of Silver and above Without Husk and Shaft With Husk and Shaft With Irrigation With Heaven Water (Rain)

1 sheep 1No a-yr old SheCamel 1No 2-yr old SheCamel 1No 3-yr old SheCamel 1No 4-yr old SheCamel 2No 2-yr old SheCamel 2No 3-yr old SheCamel 1No 2-yr old SheCamel 1No 3-yr old SheCamel 1 Sheep 2Sheep 3Sheep 1 Sheep over 2.5% 2.5% 2.5%

5% 10%

Table 1: Quantity of Zakāh on various Zakātable properties.

6.1 ZAKĀT ON COMBINED PROPERTY SAHIH BUHARI 2:530 Narrated: Anas Abu Bakr wrote to me what was made compulsory by Allah's Apostle and that was (regarding the payments of zakāh): Neither the property of different people may be taken together nor the joint property may be split for fear of (paying more, or receiving less) Zakāt.

6.2 ZAKĀT ON JOINED OWNERSHIP SAHIH BUHARI 2:531 Narrated: Anas Abu Bakr wrote to me what Allah's Apostle has made compulsory (regarding zakāh) and this was mentioned in it: If a property is equally owned by two partners, they should pay the combined zakāh and it will be considered that both of them have paid their zakāh equally.

6.3 ZAKĀT ON BANK NOTES AND BONDS Fiqh us Sunnah Vol 3:16. Since they are documents with guaranteed credits, banknotes and bonds are subject to zakāh once they attain the minimum of nisab--that is, a person may change them into currency immediately. The minimum of nisab is twenty-seven Egyptian riyals (i.e. 20 Dinar worth of Gold or 200Dhirham of Silver).

6.4 ZAKĀT ON DEBT: Fiqh us Sunnah Vol 3:15. Debts are of two kinds a debt which is acknowledged by the debtor with the willingness to pay it off, and a debt which is not acknowledged either because the borrower is insolvent or its payment is deferred.

In the first case, scholars have formed the following views: The first view: 'Ali, ath-Thauri, Abu Thaur, the Hanafiyyah, and the Hanbaliyyah hold that the creditor should pay zakāh on the debt, provided he has received it from the debtor, in that zakāh will be payable retroactively.

Page34 Zakāt: The Golden Pillar of Islām- W. A. O. Akewusola, Esq.

6.0

CHAPTER SIX

6.5 ZAKĀT ON HOUSE RENT Fiqh us Sunnah Vol 3:17A. Abu Hanifah and Malik maintain that the rent is not payable to the landlord at the time of the contract but at the expiry of the renting period. Thus, the landlord who rents out a house should pay the zakāh on his house rent, provided the fixed amount meets the following conditions: receiving of the money and completion of nisab at the end of the year.

The Hanbaliyyah think that once the contract is concluded, the landlord is entitled to have rent. Thus, if someone leases his house, the zakāh is due upon its fixed rate reaching a nisab at the end of the year. This is so because the landlord has the right to spend the rent the way he wants to. The possibility of cancelling the lease does not invalidate the obligation to pay Zakāt.

6.6 ZAKĀT ON DOWRY: Zakāt is also paid on Dowry so far it is up to Nisab. Ref: Fiqh-us-Sunnah Vol 3:17. The house rent case is similar to the case of dowry before the consummation of a marriage. If the

rent is an arrear rent, then it should be treated as a debt either as paid or postponed. In al-Majmu', an-Nawawi says: "If somebody leased a house and was paid in advance, he should pay its zakāh on receiving it. This is uncontroversial."

6.7 ZAKĀT ON THE HOLDINGS OF INFANTS AND MENTALLY RETARDED PEOPLE Fiqh Sunnah Vol 3:9. The guardian of a child or of a mentally retarded person must pay zakāh on his behalf from his property if it constitutes a nisab.

'Amr ibn Shu'aib reported from his father backed up by a chain of sources going back to 'Abdullah ibn 'Amr that the Messenger of Allah (PBUH), said: "One who becomes the guardian of an orphan with property must trade on his behalf and not leave it passive in order to avoid depletion of the property by sadaqah."

6.8 ZAKĀT ON TRADE Fiqh us Sunnah Vol 3:18. The majority of scholars among the companions, the followers, the generation after them, and the jurists who came subsequently held that zakāh on merchandise is compulsory. Abu Dawud and alBaihaqi relate that Samurah ibn Jundub reported: "The Prophet (PBUH), used to command us to pay sadaqah from [the goods] we had for sale." Ad-Daraqutni and al-Baihaqi relate that Abu Dharr reported the Prophet (PBUH), saying: "There is sadaqah on camels, sheep, cows, and house furniture."

Ash-Shaf'i, Ahmad, Abu 'Ubaid, ad-Daraqutni, al-Baihaqi, and 'Abd ur-Razzaq relate that Abu 'Amr ibn Hammas reported from his father that he said: "I used to sell leather and containers.

Once, 'Umar ibn al-Khattab passed by me and said: 'Pay the sadaqah due on your property.' I said: 'O Commander of the Faithful, it is just leather.' He replied: 'Evaluate it and then pay its due sadaqah.' "Commenting on its credentials, Ibn Quadmah says in alMughni that this is a kind of story which is well-known and indisputable. This might be a consensus of opinion.

Page36 Zakāt: The Golden Pillar of Islām- W. A. O. Akewusola, Esq.

Page35 Zakāt: The Golden Pillar of Islām- W. A. O. Akewusola, Esq.

The Second view: 'Uthman, Ibn 'Umar, Jabir, Tawus, anNakha'i, al-Hasan, azZuhri, Qatadah, and ash-Shaf'i hold that the creditor should pay zakāh on the value of a debt owed on time, even though he did not receive it yet, since he is eventually going to receive it and use it. It is similar to the zakāh of any deposited amount.

The third view: 'Ikrimah, 'Aishah, and Ibn 'Umar hold that no zakāh is due on debt since it does not grow. It is similar to the case of acquired assets.

The fourth view: Sa'id ibn al-Musayyab and 'Ata ibn Abu Rabah hold that zakāh should be paid for one year if the debt is returned to the creditors.

6.9 ZAKĀT ON TRADE MONEY Fiqh us Sunnah Vol 3:20 One who possesses merchandise with a nisab for a year should pay zakāh on it, the amount of which is a quarter of a tenth of its value (2.5%). This should be done by a businessman every

year. However, the period of a year does not come into effect unless his inventory constitutes a nisab.

Assuming a businessman possesses merchandise short of a nisab and part of a year has passed, his inventory subsequently increases through an unusual rise in value (because of supply and demand or through price fluctuation) so that it constitutes a nisab; or he sold merchandise for the price of a nisab; or during the course of the year he comes to possess other merchandise which, together with his previous amount, completes a nisab; then, the hawl (for the purpose of zakāh) starts at that time, and the time elapsed is not taken into consideration. This is the view of the Hanafiyyah, ath-Thauri, ashShaf'i, Ishaq, Abu 'Ubaid, Abu Thaur, and Ibn al-Mundhir.

According to Abu Hanifah, if the merchandise in possession constitutes a nisab at the beginning of the year and also at the end, zakāh will still be applicable even though the nisab might have decreased within that time. The reason is that it is difficult to ascertain its completeness in the intervening period.

The Hanbaliyyah hold that if the merchandise decreases during the course of the year and increases again until it constitutes a nisab, the (requisite) period of a year starts all over again because it has been interrupted in its course by the decrease.

6.10 ZAKĀT ON SPOILT OF WAR The bounties from the spoilt of war is for the warrior except when the state is paid the salary of the soldiers. In that case, the bounties are for the state. The zakāh is to be paid on these bounties according to the Holy Qur’ān, Q8:41 “And know that out of all the booty that ye may acquire (in war) a fifth share is assigned to Allah and to the apostle and to near relatives orphans the needy and the wayfarer if ye do believe in Allah and in the revelation We sent down to Our servant on the day of testing the day of the meeting of the two forces. For Allah hath power over all things.”

Page38 Zakāt: The Golden Pillar of Islām- W. A. O. Akewusola, Esq.

Page37 Zakāt: The Golden Pillar of Islām- W. A. O. Akewusola, Esq.

On the other hand, the Zahiriyyah maintain that merchandise is not subject to zakāh. They differ, says Ibn Rushd, because of their use of analogical reasoning to the obligation of zakāh and because of their disagreement on the authenticity of Samurah's and Abu Dharr's reports.

However, the majority of jurists view merchandise as a property which increases in value. Hence, by analogy, it is similar to the three categories upon which zakāh must be paid: plantations, cattle, and gold/silver.

It is stated in al-Mandr: "Most scholars agree that zakāh is obligatory on merchandise even though there is no clear-cut ruling in the Qur'an or the sunnah on this issue. However, there are a number of reports that corroborate each other with regard to the evidence provided by [their] texts. Their rationale is that since merchandise is a form of cash, there is no difference between it and dinars or dirhams in terms of which it is valued. This means that the form of the nisab can alternate between value in the form of cash and that which is valued in the form of merchandise. If zakāh had not been obligatory on merchandise, the rich-or most of them -would have converted their cash into merchandise for trading purposes, making sure that the nisab of gold and silver is never possessed by them for a year."

It is this wisdom which the Qur'an refers to when it deals with the distribution of booty: "... that it becomes not a commodity between the rich among you" (Q59:7). Therefore, it is not reasonable to exempt businessmen from their societal obligations when they possess most of the nation's wealth.

WHO IS OBLIGED TO PAY ZAKĀT?

Fiqh us Sunnah Vol 3:8 Zakāt does not know your age, sex, health/mental or physical conditions. Unlike the other four pillars that will not be obligatory until certain condition(s) are fulfilled which shall be analysed later. The conditions under which zakāt is compulsory are: a. Muslim- the payer must be a Muslim, otherwise his Zakāt is null and void. b. Nisab- the property on which Zakāt is paid must reach the Nisab. c. Hawl: Year-count i.e. the property must have been with the owner for a year count. d. Absolute possession- the payer must have absolute control over the property.

Zakāt must be paid by every Muslim who has a nisab, which is the minimum of one's holdings liable to Zakāt. The nisab is conditioned by the following: Zakāt should be paid on any amount of money remaining after meeting the expenses for such necessities as food, clothes, housing, vehicles and craft machines.

A complete year should pass, starting from the very day of the nisab's possession, without any decrease during the year. In case of its decrease (being less than nisab), the year count (hawl;) starts from the day of the nisab completion.

Commenting on the issue, an-Nawawi said: "In our view and the views of Malik, Ahmad, and the majority of scholars, the amount of property liable for payment of zakāt, such as gold, silver, or cattle, is tied to the completion of nisab through the turn of a whole year. If the nisab decreases in any time of the year, [the counting of] the year discontinues. Later, if the nisab is

completed, the year count is resumed from the time of its completion."

On the same subject, Abu Hanifah holds: "What matters is the availability of nisab at the beginning and end of the year. Its decrease at any time in between does not matter, even though the zakāh payer had two hundred dirhams and he lost all but one dirham during the year, or if he had forty sheep, all of which died except for one during the year. If, at the end of the year, he had two hundred dirhams, or forty sheep, then he must pay zakāh on all of that. This condition is not applicable to the zakāh of plantations and fruits, for their zakāh should be paid on the harvest day. Allah, the Exalted One, says: 'And pay the due thereof upon the harvest day' [Q6:141]."

Al-'Abdari elaborated that: "The holdings subject to zakāh are of two kinds. The first kind grows by itself: crops and fruits.

The second kind is used for growing and production: money, merchandise, and cattle. In the former case, zakāt should be paid at the time of harvest. In the latter case, it should be paid at the end of the hawl. This was the opinion of all jurists as reported in anNawawi's al-Majrnu'."

7.1 ZAKĀH IS NOT ONLY FOR MEN The account of Muslim family is not a joint one in the sight of Allah. Man will account for his deeds and woman too. So if a husband pays his Zakāt and the wife qualifies to pay and refuses to pay, she will account for her not paying in the sight of Allah.

All the commandments of Allah are for both men and women.

Q33:35 “For Muslim men and women for believing men and women for devout men and women for true men and women for men and women who are patient and constant for men and women who humble themselves for men and women who give in charity for men and women who fast (and deny themselves) for men and women who guard their chastity and for men and women who

Page40 Zakāt: The Golden Pillar of Islām- W. A. O. Akewusola, Esq.

Page39 Zakāt: The Golden Pillar of Islām- W. A. O. Akewusola, Esq.

7.0

CHAPTER SEVEN

7.2 THE INSOLVENT DEBTOR Fiqh us Sunnah Vol. 3: 9A Whoever has property must pay its proper zakāh. If the property is indebted, he may first pay off his debt, then in case the remainder is enough to constitute a nisab, he must pay zakāh.

If he does not hold the nisab, he does not have to pay it since he is poor. The Messenger of Allah, upon whom be peace, said: "Only the wealthy are required to give charity." This hadith is related

by Ahmad and al-Bukhari. The latter records it in mu'allaq form.

The Prophet also said: "Zakāh is levied on the rich and paid to the poor." It is all the same, whether he is indebted to Allah or to man, because one hadith states: "Allah's debt is more deserving of fulfillment."

8.0

CHAPTER EIGHT

PUNISHMENT FOR NOT HAVE PAID ZAKĀT

The punishment for not observing salāt is the punishment for evading zakāt (this is hell). This is manifested in various Qur’anic verses as follow: 8.1 PUNISHMENT FOR THOSE WHO DO NOT PAY ZAKĀT Q9:34-35 34 O ye who believe! there are indeed many among the priests and anchorites who in falsehood devour the substance of men and hinder (them) from the way of Allah. 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 35 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!"

Q57:18-19 18 For those who give in Charity men and women and loan to Allah a Beautiful Loan it shall be increased manifold (to their credit) and they shall have (besides) a liberal reward.

19 And those who believe in Allah and His apostles they are the Sincere (Lovers of truth) and the witnesses (who testify) in the eyes of their Lord: they shall have their Reward and their Light but those who reject Allah and deny Our Signs they are the Companions of Hell-Fire.

Q3.180 “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. To Allah belongs the heritage of the heavens and the earth; and Allah is well acquainted with all that ye do.”

Q 41:6-7

Page42 Zakāt: The Golden Pillar of Islām- W. A. O. Akewusola, Esq.

Page41 Zakāt: The Golden Pillar of Islām- W. A. O. Akewusola, Esq.

engage much in Allah's praise for them has Allah prepared forgiveness and great reward.”

8.2 EVADING THE PAYMENT OF ZAKĀT Fiqh us Sunnah Vol. 3: 58 The opinion of Malik, al-Auza'i, Ishaq, Ahmad, and Abu 'Ubaid is that whoever possesses a nisab of any kind of property and then sells it before the completion of the year hawl, or gives it away as a gift, or damages part of it with the intention of avoiding its zakāt, he still must pay its zakāt. If he engages himself in any of the preceding acts at a time when his obligation to pay zakāt is about to mature, he will be forced to pay it. If, however, any of the preceding acts happen at the beginning of the hawl, this will not constitute an evasion, and he will be (legally) free from his obligation to pay zakāt. (See also Sahih-Bukhari 9.90 as sighted in page 20).

Abu Hanifah and ash-Shaf'i hold that since the amount decreased before the end of the hawl, zakaat will not be paid on it. He would still be considered a wrongdoer and disobedient to Allah for attempting to escape it. The early Muslims based their rationale on the 'ayahs in which Allah, the Exalted One, says: "Lo! We have tried them as We tried the owners of the garden when they vowed they would pluck its fruit the next morning, and made no reservation [for the will of Allah]. Then a visitation from your Lord came upon it while they were asleep. So the garden became a dark and desolate spot in the morning, as if it were plucked" [Q67: 17-20]. Allah punished those people for avoiding their obligation to the poor.

Zakāt, as such, will still be due and the person has to pay it because his intention was to deprive the poor of their share in his wealth. This would be similar to the case of a man who

divorces his wife during his terminal illness. His evil intention calls for punishment as a redemptive act.

Q 9:98-99 98 Some of the desert Arabs Look upon their payments as a fine and watch for disasters for you: on them be the disaster of evil: for Allah is He that hears and knows (all things).

99 But some of the desert Arabs believe in Allah and The Last Day and look on their payments as pious gifts bringing them nearer to Allah and obtaining the prayers of the apostle. Aye indeed they bring them nearer (to Him): soon will Allah admit them to His Mercy: for Allah is Oft- Forgiving Most Merciful.

8.3 DIVERSION FROM WORLDLY GAIN Q24:37-38 37 By men whom neither traffic nor merchandise can divert from the Remembrance of Allah nor from regular Prayer nor from the practice of regular Charity: their (only) fear is for the Day when hearts and eyes will be transformed (in a world wholly new) 38 That Allah may reward them according to the best of their deeds and add even more for them out of His Grace: for Allah doth provide for those whom He will without measure.

8.4 PAYMENT OF ZAKĀH IN DUE TIME Fiqh us Sunnah Vol 3 : 11 Zakāh must be paid immediately at its due time. Deferring payment of zakāh is prohibited, unless the payer for some valid reason cannot pay it on time. In such a case, he may wait until he is able to pay it. It is related by Ahmad and al-Bukhari that 'Uqbah ibn al-Harith said: "Once I performed the 'asr prayer with the Prophet (PBUH). When he concluded the prayer, he hurriedly went to his house and returned immediately. Noticing the amazed faces, he said: 'I left at home a piece of gold which was meant for sadaqah, and I did not want to let it remain a night in my house, so I ordered it to be distributed.'"

Page44 Zakāt: The Golden Pillar of Islām- W. A. O. Akewusola, Esq.

Page43 Zakāt: The Golden Pillar of Islām- W. A. O. Akewusola, Esq.

6 Say thou: "I am but a man like you: it is revealed to me by inspiration that your Allah is One Allah: so stand true to Him and ask for His forgiveness." And woe to those who join gods with Allah 7 Those who practice not Regular Charity and who even deny the Hereafter.

8.5 PAYING ZAKĀH IN ADVANCE Fiqh us Sunnah Vol 3.11A It is permissible for zakāh to be paid for even two years in advance. Al-Zuhri did not see any problem in paying his zakāh before the hawl. Al-Hasan was once asked if a man who had paid his zakāh for three years in advance fulfilled his obligation. AlHasan answered in the affirmative. Of this view, ash-Shaukani said: "This was the view of ash-Shaf'i, Ahmad, and Abu Hanifah.

It was supported by al-Hadi and al-Qasim." Al-Mu'ayyad-billah also subscribes to this opinion as being better, but he says that Malik, Rabi'ah, Sufyan ath-Thauri, Dawud, Abu 'Ubayd ibn alHarith, and an-Nasir (who comes from the Prophet's family) held that one's obligation is not discharged if the zakāh is paid before the expiration of the year. They formulated their stance on the Prophet's hadith, already mentioned, which makes the zakāh mandatory for the payer only when he has his possessions for a year. However, this does not invalidate the view of those who maintain that paying zakāh in advance is lawful, for undeniably the obligation of zakāh is associated with the expiry of one full year. The difference is only on the point of whether one's obligation is discharged if the zakāh is paid before the year has expired." Ibn Rushd sums up the subject: "The controversy arises from the question whether it is an act of worship or an obligation owed to the poor. The group which considers it an act of worship, like salāt (prayers), does not agree that it should be paid before its time. On the other hand, the group which views it as similar to the case of deferred

obligatory dues approves its voluntary payment in advance." In support of his view, ashShaf'i relates a hadith from 'Ali that the Prophet (PBUH), asked for al-'Abbas' sadaqah before its due date.

Page46 Zakāt: The Golden Pillar of Islām- W. A. O. Akewusola, Esq.

Page45 Zakāt: The Golden Pillar of Islām- W. A. O. Akewusola, Esq.

Ash-Shaf'i and al-Bukhari (the latter in his Tarikh) relate from 'Aishah that the Prophet, upon whom be peace, said: "Whenever sadaqah which is payable is mixed with a property, it will destroy that property." The same hadith is related by al-Humaydi with this addition: "If you have to pay sadaqah which is payable, then it must be set aside, or the unlawful [property] will destroy the lawful one."

VIRTUES OF ZAKĀT AS A GOLDEN PILLAH OF ISLĀM

Zakāt radiates round all the other pillars of Islām which if it is eliminated, or neglected, the principles of Islām will not only be difficult to practise but will also not be able to have a good spread. This pillar is the one that brings together all other pillars. It is one pillar that holds other four.

SALĀT (PRAYER)

Page47 Zakāt: The Golden Pillar of Islām- W. A. O. Akewusola, Esq.

TAWHEED

ZAKĀT

SAUM (FASTING)

HAJJ (PILGRIMAGE)

Fig. 3

Zakāt and other pillars of Islām

9.1 RELATIONSHIP BETWEEN ZAKĀT AND TAWHEED Tawheed is the absolute submission to the will of Allah. Anybody that submits him/herself to the will of Allah has no choice than to execute whatever Allah has commanded in the Holy Qur’ān as practised by His Noble prophet. Allah commands all Muslims in

the Holy Qur’ān to pay Zakāt. With this commandment, anybody that qualifies to pay and refuses to do so is not practising Tawheed. If Tawheed is cut off from a Muslim’s devotion, the devotee ceases to be a Muslim.

Tawheed depends on age and mental status of the person, whereas Zakāt does not. Those who hold the property in trust for them have to pay when all the conditions are met. (See Fiqhus-Sunnah Vol 3.9) 9.2 RELATIONSHIP BETWEEN ZAKĀT AND SALĀT (PRAYER) Allah (SWT) always instructs the payment of Zakāt along with Salāt. There are about 82 places where Allah merges or combines the instruction of Salāt and Zakāt. This is an indication that these two pillars are “twins” in nature. So whoever is capable of paying Zakāh and left it undone, then the punishment for leaving Salāt is the punishment for the person. When Allah is giving us the characteristics of believers (Mumeen), out of all the pillars of Islām apart from the basic, i.e. Tawheed, only Salāt and Zakāt are mentioned. Q23:1-11 (already quoted see page 8).

As stated above on age and mental status, what applies to Tawheed also applies to Salāt but not for Zakāt.

9.3 RELATIONSHIP BETWEEN ZAKĀT AND SAUM (FASTING) The major lesson of fasting is that those who observe it will know how those who do not have the means to eat suffer. This will trigger the habit of being a free giver. While this is the basis of Zakāt, hence fasting inculcates the habit of Zakāt into Muslims. If at the end of 29 or 30days of Ramadhan fasting, a devotee who is capable of paying Zakāt has left it undone, then the fasting has no impact on him/her. This is one of the criteria with which the reward of fasting will be awarded, if it actually achieves its objective on the devotee. Note that Allah did not promise any particular reward for fasting.

Sahih Buhari 3:128 “Allah's Apostle said, "Allah said, 'All the deeds of Adam's sons (people) are for them, except fasting

Page48 Zakāt: The Golden Pillar of Islām- W. A. O. Akewusola, Esq.

9.0

CHAPTER NINE

9.4 RELATIONSHIP BETWEEN ZAKĀT AND HAJJ (PILGRIMAGE) The performance of Hajj is the pinnacle of the Islamic rites by every Muslims. There are a lot of obligatory and voluntary sacrifices during the Hajj rites. Hence, one cannot complete the Hajj Rites without the performance of charity. The performance of Hajj is for those who are wealthy and healthy. As such, the act of charity is introduced to it by Allah. Reference from the Holy Qur’an: Q2:196 “And complete the Hajj or `Umra in the service of Allah.

But if ye are prevented (from completing it) send an offering for sacrifice such as ye may find and do not shave your heads until the offering reaches the place of sacrifice. And if any of you is ill or has an ailment in his scalp (necessitating shaving) (he should) in compensation either fast or feed the poor or offer sacrifice; and when ye are in peaceful conditions (again) if anyone wishes to continue the 'Umra on to the Hajj he must make an offering such as he can afford, he should fast three days during the Hajj and seven days on his return making ten days in all. This is for those whose household is not in (the precincts of) the Sacred Mosque. And fear Allah and know that Allah is strict in punishment.

Q22:27-28 &35-36 27 "And proclaim the Pilgrimage among men: they will come to thee on foot and (mounted) on every kind of camel lean on account of journeys through deep and distant mountain highways; 28 "That they may witness the benefits (provided) for them and celebrate the name of Allah through the Days appointed over the

cattle which He has provided for them (for sacrifice): then eat ye thereof and feed the distressed ones in want.

35 To those whose hearts when Allah is mentioned are filled with fear who show patient perseverance over their afflictions keep up regular prayer and spend (in charity) out of what we have bestowed upon them.

36 The sacrificial camels we have made for you as among the Symbols from Allah: in them is (much) good for you: then pronounce the name of Allah over them as they line up (for sacrifice): when they are down on their sides (after slaughter) eat ye thereof and feed such as (beg not but) live in contentment and such as beg with due humility: thus have we made animals subject to you that ye may be grateful.”

All the combined nature that make all the other Pillars not compulsory apply to Hajj, but none applies to zakāt.

Page50 Zakāt: The Golden Pillar of Islām- W. A. O. Akewusola, Esq.

Page49 Zakāt: The Golden Pillar of Islām- W. A. O. Akewusola, Esq.

which is for Me, and I will give the reward for it…” Ramadhan is rounded up by an act of charity i.e. sadaqat –ul-fitri. This is to show that charity is so important in the act of fasting.

The conditions at which other two pillars are not obligatory also apply to Sa’um. This now included the health condition of the person. Zakāh does not exclude Muslim because of his health conditions.

10.0 SOURCE OF WEALTH FOR ZAKĀT

Page51 Zakāt: The Golden Pillar of Islām- W. A. O. Akewusola, Esq.

SAHIH BUHARI 2:491 Narrated: Abu Huraira Allah's Apostle said, "If one gives in charity what equals one date-fruit from the honestly earned money -- and Allah accepts only the honestly earned money -- Allah takes it in His right (hand) and then enlarges its reward for that person (who has given it), as anyone of you brings up his baby horse, so much so that it becomes as big as a mountain.

10.1 WHO DISTRIBUTES ZAKĀH? Fiqh us Sunnah Vol 3.76 The Messenger of Allah used to send his authorized agents to collect zakāh. He would then distribute it among the deserving people. Abu Bakr and 'Umar did the same. There is no difference between unhidden wealth (i.e., plants, fruit, cattle, and minerals) and hidden wealth (i.e., trade goods, gold, silver, and treasure).

When 'Uthman became caliph, he followed this practice for a while. Later on, when he saw that the hidden wealth was tremendous and that pursuing it embarrassed the community and while checking it harmed its owners, he left the payment of the zakāh on such property to the individual's discretion. Jurists agree that the owners themselves should assume the distribution of zakāh, especially when it is for hidden wealth. As-Sa'ib ibn Yazid reported: "I once heard the Messenger of Allah, upon whom be peace. He said: 'This is the month of your zakāh. If any one of you still owes a debt, let him pay it off so that your properties become free from debts. Then, you can pay the zakāh on them.' "Al-Baihaqi relates it with a sahih chain.

An-Nawawi says that some scholars agree with this practice.

10.2 WHO SHOULD DISTRIBUTE THE ZAKĀH ON HIDDEN WEALTH?

Is it preferable for the owners to distribute the zakāh due on their hidden wealth, or is it preferable to let the leader distribute it?

There is more than one opinion on this subject. The preferred choice among the Shaf'iyyah is that zakāh be paid to the government, especially when it is a just government. According to the Hanbaliyyah, it is preferable that the zakāh payer distributes it himself, even though it is permissible to give it to the ruler. On the other hand, Malik and the Hanafiyyah hold that if the wealth is unhidden, the Muslim leader and his agents have the authority to ask for and take their zakāh. The opinion of the Shaffiyyah and the Hanbaliyyah concerning unhidden wealth is similar to that on the hidden ones.

10.3 DISTRIBUTION OF ZAKĀH IS SACROSANCT Fiqh us Sunnah Vol 3:71 …A man came to the Prophet (PBUH), and asked for zakāh.

The Messenger of Allah (PBUH) said: "Allah has not left the matter to the judgment of a prophet nor to others. He has laid the rules for it--that is, He has classified [the beneficiaries] into eight categories. If you fit into any of these, I will give you your due."

This tells us that Almighty Allah has directed how Zakāt is to be distributed. Even his Prophet cannot add to the list nor remove out of it.

Page52 Zakāt: The Golden Pillar of Islām- W. A. O. Akewusola, Esq.

CHAPTER TEN

11.0 HOW ZAKĀT FUND IS SPENT

Page53 Zakāt: The Golden Pillar of Islām- W. A. O. Akewusola, Esq.

There are eight (8) categorical ways of spending the Zakāt fund.

This is sacrosanct and it cannot be added to nor subtracted from. (See Fiqh-us-Sunnah Vol 3:71) Q9 :60 “Alms are for the poor and the needy and those employed to administer the (funds); for those whose hearts have been (recently) reconciled (to truth); for those in bondage and in debt; in the cause of Allah; and for the wayfarer: (thus is it) ordained by Allah and Allah is full of knowledge and wisdom.”

The Poor

Recent Believer s

In the Cause of Allah

The Wayfarers

ZAKĀT FUND

Those in Bondage

Fig.4 Distribution of Zakāt

The Needy

Those in Debt

Zakāt Administrator

11.1 THE POOR (AL-FUQARA’) These are the people in the society who are working but then could not make ends meet. (They are not beggars as begging is not fashionable in Islām and beggars have no place as far as Islam is concerned. All Muslims are expected to work for their daily income.)

Bukhari 2:549 Allah's Apostle said, "By Him in Whose Hand my life is, it is better for anyone of you to take a rope and cut the wood (from the forest) and carry it over his back and sell it (as a means of earning his living) rather than to ask a person for something and that person may give him or not."

Note: Alms is not for beggars (Professionals) but for the redistribution of wealth 11.1.1 THE AMOUNT OF ZAKĀH GIVEN TO A POOR PERSON Fiqh us Sunnah Vol 3:60 Zakāh aims at supporting the poor by satisfying their needs. A specified amount is therefore given to them on a continuous basis to alleviate their state of poverty. This amount differs depending on circumstances and individuals.

'Umar reported: "If you happen to give [alms], you should give to satisfy one's needs." Qadi 'Abdulwahhab says that Malik never stipulated a limit to the amount that can be given. To him, zakāh may even be given to one who has a house, a servant, and a mount to ride, provided he is in need. The import of the preceding hadith is clear-- that is, asking for help is permissible for a person who is poor until he gets what he needs for his livelihood and is freed from his needs.

Qabisah ibn Mukhariq al-Hilali reported: "I had a debt. I went to the Messenger of Allah (PBUH), and asked for his help. He answered: 'Wait until we have funds for sadaqah, then we will give you some.

He also said: 'O Qabisah, sadaqah is justified only for the following three: first, a man who is in debt, for his case makes it permissible to receive [alms] until his difficulty is resolved;

Page54 Zakāt: The Golden Pillar of Islām- W. A. O. Akewusola, Esq.

CHAPTER ELEVEN

11.2 THE NEEDY (AL-MASAKIN) This is another category of people in Islam who are economically satisfied, but at a particular period, they are economically down whereby they cannot meet a particular obligation which ordinarily they are to carry out. E.g. payment of house rent or children's school fees and the likes. The distribution of zakāh is hereby given to this category of people. If they demand or not, but they are supposed to be given. Abu Hurairah reported that the Messenger of Allah (PBUH), said: "The needy person (miskin) is not one who goes around asking the people for a date or two, or for a mouthful or two, but the one who is too embarrassed to ask. 'They do not beg from men importunately' [Q2: 273]." In a variant of this report, it is related: "The needy person is not one who goes around asking people for a mouthful or two or a date or two, but the one who has not enough [money] to satisfy his needs and whose condition is not known to others. Thus, sadaqah is given to him and he does not beg from the people." This is narrated by al-Bukhari and Muslim. (See Fiqh-us-Sunnah Vol 3:59)

11.2.1 THE OWNER WHO LACKS SELF-SUFFICIENCY Fiqh us Sunnah Vol 3:62 One whose possessions reach a nisab but are still insufficient for his needs, due to the size of his family or the high cost of living, will be considered well-off and subject to zakāh. He is also considered poor because his possessions are not enough for his needs. As such, he should also be given zakāh. AnNawawi says that one who possesses a piece of real estate but does not have enough income to meet his needs should be considered poor and eligible for that amount of zakāh which would satisfy his needs.

In this way, he would not have to sell his real estate. Al-Mughni mentions that al-Maymum said: "I had a talk with Abu 'Abdullah, Ahmad ibn Hanbal and I said: 'A man may possess camels and sheep on which zakāh is due and be considered poor. He may possess forty sheep or even a landed estate (day'ah), not enough for his needs. Would he be allowed to receive alms?' He answered: 'Yes, because he does not possess what is sufficient for him and he is not able to earn what he needs. In that case, he is permitted to receive zakāh, if what he possesses does not qualify for zakāh.' " 11.2.2 SHOULD ZAKĀT BE GIVEN TO A PERSON WHO CAN WORK?

Fiqh us Sunnah Vol 3:61 Individuals strong in body and earning their living are not entitled to zakāt. Their position is similar to that of the rich.

'Ubaidullah ibn 'Adiyy al-Khiyar reported: "Two men told me that they went to the Prophet, upon whom be peace, during the Farewell Pilgrimage while he was distributing charity. They asked him for help. He gave them a look from the head down and then found them to be sturdy and strong. Then he said: 'If you desire, I shall give it to you. But, there is no zakāh for one who is rich, neither for the one who is strong and earning.' “This is related by Abu Dawud and anNasa'i.

Page56 Zakāt: The Golden Pillar of Islām- W. A. O. Akewusola, Esq.

Page55 Zakāt: The Golden Pillar of Islām- W. A. O. Akewusola, Esq.

second, a man who is struck by calamity which destroys his holdings, which also makes it permissible for him to receive [alms] until he is in a position to earn a sustenance [or he said, '...what satisfies his needs and makes him self-sufficient']; and third, a man who has been reduced to poverty and three persons of caliber from among his people testify to his desperate situation will receive until he finds for himself a means of support [or he said, '... what satisfies his needs and makes him self-sufficient']. Other than these cases, O Qabisah, it is not permissible (sahat). A person receiving it (sadaqah) will be consuming forbidden holdings.' "This is narrated by Ahmad, Muslim, Abu Dawud, and anNasa'i.

11.3 THOSE EMPLOYED TO ADMINISTER THE (FUNDS) Zakāt is a standardized institution where people are supposed to work and earn their living. The remuneration of these employees is supposed to be taken out of the contributions itself. There should not be a case of the administrators are in need of funds to feed their families and they are distributing these funds to others. It is supposed to be a full time job. The remuneration should be commensurate with the job or task they carry out.

Also it should be compared to and competitive enough with other similar institutions.

11.4 THOSE WHOSE HEARTS HAVE BEEN (RECENTLY) RECONCILED (TO TRUTH) These are the people who just accepted Islām and they find it difficult to continue with their normal life in terms of the economy. The reasons might be either their employers or their patrons in terms of their services abandoned them because of their new faith. In view of these, they are supposed to be rehabilitated so that the effect of having accepted Islām will not be felt on them negatively, but positively.

11.5 THOSE IN BONDAGE The Institution of Zakāt is meant to make all Muslims free from want and to practise the religion without any encumbrance. All Muslims are supposed to be free person. Slaves are the main people under this category. Others are the servants who could

not ordinarily practise Islām. They are supposed to be freed using Zakāt fund for this purpose.

11.6 THOSE IN DEBT Debt could enslave people up to the extent of being self imprisoned at home. Hence to practise Islām will be too difficult for some debtors. In order to free Muslim debtors and allow them to practise Islām without any fear of their creditors, they are to benefit from Zakāt fund so that going out to work will be easy and also to the mosque to perform daily Salāt and especially Jum’āt Service.

11.7 IN THE CAUSE OF ALLAH The propagation of Islām is to be borne by Muslims alone.

Nobody will propagate another people’s religion for them. In order to make this task very easy in terms of finance, Zakāt fund is supposed to be part of what we have to use so that begging for the cause of Islām is out of it. Even the building of the mosques and Islamic centres are supposed to be funded through Zakāt fund.

11.8 FOR THE WAYFARER Islām has only one Ummah (family) worldwide. All Muslims should see every other Muslims irrespective of the nation of origin or the race as his/her family. As such, if a Muslim leaves his home and finds himself in a difficult situation in another man’s land, so far we have Muslim community in that land, that Muslim should not have problem. The Muslim Ummah in that land should be able to take care of his predicament. To do so, the Zakāt fund is the recommended fund which Allah ordains to do this social service so that individual will not be given that burden of taking care of this exigency. A problem for one is a problem for all.

Page58 Zakāt: The Golden Pillar of Islām- W. A. O. Akewusola, Esq.

Page57 Zakāt: The Golden Pillar of Islām- W. A. O. Akewusola, Esq.

Concerning the merits of this hadith, al-Khattabi says that it provides the criterion that if a person is not known to have means, it will be presumed that he has none. The hadith also provides the rule that one who appears to be sturdy is not excluded from receiving the Zakāt unless his income is determined, for there are some people who are strong in body but for one reason or another are unable to work. Such people may receive charity according to this hadith.

Page59 Zakāt: The Golden Pillar of Islām- W. A. O. Akewusola, Esq.

12.0 PEOPLE FORBIDDEN TO RECEIVE ZAKĀH Distribution of Zakāt is with principle. Having discussed its distribution and the categories of people eligible to receive it, we will now talk about those who are forbidden to receive it.

Sahih Bukhari 2:562, Fiqh Sunnah Vol 3.73 & Vol 3.73A These are: a. Banu-Hashim: this is the family of the Holy Prophet and they are not allowed to be given the Zakāt. b. Government projects: government projects are supposed to be financed by the tax and not Zakāt fund. c. Debt of deceased: the debt of any deceased are to be paid by whatever the deceased left behind or the family is supposed to pay. If not then he will account for it on the judgement day.

12.1 UNBELIEVERS AND ATHEISTS The jurists agree that unbelievers and atheists are not to be given zakāh. In the hadith which says: "Zakāh is taken from the rich and given back to the poor," "the rich" refers to rich Muslims while "the poor" indicates poor Muslims.

Ibn al-Mundhir said that all scholars agree that the free nonMuslim subject (dhimmi) is not entitled to zakāt. Exceptions to the rule are those people whose hearts are leaning toward Islām.

However, it is permissible to give a dhimmi from the nonobligatory charity (tatawwu').

Alluding to the characteristics of the believers, the Qur'an says: "And for His love, they feed the indigent, orphan, and captive" (Q: 8.72). This is also supported by the hadith: "Be kind to your mother." The woman in this case was an unbeliever.

12.2 FATHERS AND SONS Fiqh us Sunnah Vol 3.75 The jurists agree that it is not permissible to give zakāh to one's father, grandfather, mother, grandmother, son, grandson,

daughter, and her children because the zakāh payer is obligated to take care of all such people. Anyway in case of their poverty, they should draw upon his largesse because it is their right.

Thus, if he pays them zakāh, he benefits himself and avoids the obligation of supporting them. Malik exempts the grandfather, grandmother, grandsons, and granddaughters because one does not have an obligation to support them if they are poor. However, if they are well-off and fought voluntarily for the cause of Allah, the zakāh payer may give them some of the zakāh designated for those fighting in the cause of Allah. He may also give them some of the share meant for debtors, though he is not obligated to pay off their debts. He may also give them a portion of the amount set aside for zakāh collectors, provided they are in this category.

12.3 THE WIFE Fiqh us Sunnah Vol 3.75A Ibn al-Mundhir says that all scholars agree that a man is not obligated to give his wife zakāh, the reason being that adequate support for her is already enjoined upon him, unless she is in debt. In that case, she may be given from the debtor's share to pay off her debt.

The near family is to be considered before others. Also wife can give her husband and not husband to wife.

12.4 PREFERENCE IN GIVING ZAKĀH TO HUSBAND OR RELATIVES Fiqh us Sunnah Vol 3.79 A poor husband is entitled to receive zakāh from his well-to-do wife, even though she is not supposed to support him. Her reward for giving it to him is more than if she were to give it to strangers. Abu Sa'id al-Khudri reported that Zainab, the wife of Ibn Mas'ud, said: "O Prophet of Allah! Indeed you have ordered us today to give away sadaqah, and I have some jewelry which I wanted to give away as sadaqah. But Ibn Mas'ud claims that he

Page60 Zakāt: The Golden Pillar of Islām- W. A. O. Akewusola, Esq.

CHAPTER TWELVE

and his children deserve it more than someone else." The Prophet (PBUH) responded: "Ibn Mas'ud is right. Your husband and your children are more deserving." This is related by al-Bukhari.

Most scholars say that one's brothers, sisters, paternal uncles and aunts, and maternal uncles and aunts may receive zakāh if they are eligible. Their opinion is based on the hadith which says: "Sadaqah for the poor is rewarded as one sadaqah, but in the case of a relative it is considered as two: [one reward for] blood tie and [the other reward for] the sadaqah [itself]." This is related by Ahmad, an-Nasa'i, and at-Tirmidhi. The latter grades it hassan.

13.0 PROJECTED IMPACT OF ZAKĀT ON MUSLIM COMMUNITY The Institution of Zakāt according to Almighty Allah among others is to make sure that every Muslim is taken care of. The impact of this is now analysed in this chapter.

13.1 MUSLIM UMMAH WILL NOT BE IN NEED OF ZAKĀT LATER.

SAHIH BUHARI 2:492 Narrated: Haritha bin Wahab I heard the Prophet saying, "O people! Give in charity as a time will come upon you when a person will wander about with his object of charity and will not find anybody to accept it, and one (who will be requested to take it) will say, "If you had brought it yesterday, would have taken it, but today I am not in need of it."

13.2

MUSLIMS WILL BE ABLE TO GIVE FREELY EVEN AS AT WHEN YOU ARE CAPABLE OF USING IT SAHIH BUHARI 2:500 Narrated: Abu Huraira A man came to the Prophet and asked, "O Allah's Apostle! Which charity is the most superior in reward?" He replied, "The charity which you practise while you are healthy, niggardly and afraid of poverty and wish to become wealthy. Do not delay it to the time of approaching death and then say, 'Give so much to such and such, and so much to such and such.' And it has already belonged to such and such (as it is too late)."

13.3 TO CHANGE PEOPLE’S WAY OF LIFE POSITIVELY SAHIH BUHARI 2:502 Narrated: Abu Huraira Allah's Apostle (P.B.U.H) said, "A man said that he would give something in charity. He went out with his object of charity and unknowingly gave it to a thief. Next morning the people said that he had given his object of charity to a thief. (On hearing that) he said, "O Allah! All the praises are for you. I will give alms again." And so he again went out with his alms and (unknowingly)

Page62 Zakāt: The Golden Pillar of Islām- W. A. O. Akewusola, Esq.

Page61 Zakāt: The Golden Pillar of Islām- W. A. O. Akewusola, Esq.

AshShafi, Ibn al-Mundhir, Abu Yusuf, Muhammad, the Zahiriyyah, and one of the reports by Ahmad hold the same view.

Abu Hanifah and other scholars differ, saying that the wife is not allowed to give any sadaqah to her husband. They maintain that Zainab's hadith is concerned with voluntary sadaqah and not with the obligatory one. Malik holds that it is not permissible for a husband to spend the sadaqah he receives from his wife on her.

Spending it on others is all right.

CHAPTER THIRTEEN

13.4

REWARD OF A UNIT OF ZAKĀT COULD BE GIVEN TO MORE THAN ONE PERSON SEPARATELY

SAHIH BUHARI 2:506 Narrated: Aisha

Allah's Apostle said, "When a woman gives in charity some of the foodstuff (which she has in her house) without spoiling it, she will receive the reward for what she has spent, and her husband will receive the reward because of his earning, and the storekeeper will also have a reward similar to it. The reward of one will not decrease the reward of the others. " This shows that the reward of every action done could be given to another person who did not perform the act and reward of the executor of the act is not disturbed.

CHAPTER FOURTEEN

14.0 VIRTUES OF GOOD ZAKĀT 14.1 WHAT MAKES CHARITY WORTHLESS Q2:264 O ye who believe! cancel not your charity by reminders of your generosity or by injury like those who spend their substance to be seen of men but believe neither in Allah nor in the last day.

They are in Parable like a hard barren rock on which is a little soil; on it falls heavy rain which leaves it (just) a bare stone.

They will be able to do nothing with aught they have earned. And Allah guideth not those who reject faith.

14.2 CHARITY AND SHOWING OFF SAHIH BUHARI 2:496 Narrated: Abu Masud When the verses of charity were revealed, we used to work as porters. A man came and distributed objects of charity in abundance. And they (the people) said, "He is showing off." And another man came and gave a Sa’ (a small measure of food grains); they said, "Allah is not in need of this small amount of charity." And then the Divine Inspiration came: "Those who criticize such of the believers who give in charity voluntarily and those who could not find to give in charity except what is available to them" (Q9:79).

14.3 NOTHING IS SMALL IN CHARITY Q2:265-6 265 And the likeness of those who spend their substance seeking to please Allah and to strengthen their souls is as a garden high and fertile: heavy rain falls on it but makes it yield a double increase of harvest and if it receives not heavy rain light moisture suffices it. Allah sees well whatever you do.

266 Does any of you wish that he should have a garden with date-palms and vines and streams flowing underneath and all kinds of fruit while he is stricken with old age and his children

Page64 Zakāt: The Golden Pillar of Islām- W. A. O. Akewusola, Esq.

Page63 Zakāt: The Golden Pillar of Islām- W. A. O. Akewusola, Esq.

gave it to an adulteress. Next morning the people said that he had given his alms to an adulteress last night. The man said, "O Allah! All the praises are for you. (I gave my alms) to an adulteress. I will give alms again." So he went out with his alms again and (unknowingly) gave it to a rich person. (The people) next morning said that he had given his alms to a wealthy person.

He said, "O Allah! All the praises are for you. (I had given alms) to a thief, to an adulteress and to a wealthy man." Then someone came and said to him, "The alms which you gave to the thief, might make him abstain from stealing, and that given to the adulteress might make her abstain from illegal sexual intercourse (adultery), and that given to the wealthy man might make him take a lesson from it and spend his wealth which Allah has given him, in Allah's cause."

14.4 CHARITY BEGINS FROM HOME SAHIH BUHARI 2:507 Narrated: Abu Huraira

Page65 Zakﾄ》: The Golden Pillar of Islﾄ［- W. A. O. Akewusola, Esq.

The Prophet (PBUH) said, "The best charity is that which is practised by a wealthy person. And start giving first to your dependents."

14.5

IT IS BETTER FOR YOU TO GIVE CHARITY THAN TO RECEIVE SAHIH BUHARI 2:508 Narrated: Hakim bin Hizam The Prophet said, "The upper hand is better than the lower hand (i.e. he who gives in charity is better than him who takes it). One should start giving first to his dependents. And the best object of charity is that which is given by a wealthy person (from the money which is left after his expenses). And whoever abstains from asking others for some financial help, Allah will give him and save him from asking others, Allah will make him self-sufficient."

SAHIH BUHARI 2:509 Narrated: Ibn Umar I heard Allah's Apostle (PBUH) while he was on the pulpit speaking about charity, to abstain from asking others for some financial help and about begging others, saying, "The upper hand is better than the lower hand. The upper hand is that of the giver and the lower (hand) is that of the beggar.

CHAPTER FIFTEEN

15.0 THE BEST ACT OF CHARITY It is permissible for the person giving sadaqah to disclose his sadaqah, whether it is of an obligatory or supererogatory type (nafilah), so long as he does not do it ostentatiously. However, it is preferable not to disclose it. Allah, the Exalted One, says: "If you publicize your almsgiving, it is alright, but if you hide it and give it to the poor, it will be better for you" [Q2: 271]. Ahmad, al-Bukhari, and Muslim relate from Abu Hurairah that the Prophet, upon whom be peace, said: "Seven people will be shaded

by Allah on the day when there will be no shade except His. These people are: I. a just ruler, II. a young man who has been brought up in the worship of Allah, III. a man whose heart is attached to the mosque, IV. two persons who love each other only for Allah's sake and they meet and depart in Allah's cause only, V. a person who gives sadaqah so secretly that his left hand does not know what his right hand has given, VI. a person who remembers Allah in his seclusion and his eyes get filled with tears, VII. a man who refuses the call of a charming woman of noble birth for illicit sex and says: 'I am afraid of Allah, the Exalted One.' " 15.1 SPEND THE BEST PORTION OF YOUR WEALTH Q2:267-269 267 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 and do not even aim at getting anything which is bad in order that out of it ye may give away something when ye yourselves would not receive it except with closed eyes. And know that Allah is free of all wants and worthy of all praise.

Page66 Zakﾄ》: The Golden Pillar of Islﾄ［- W. A. O. Akewusola, Esq.

are not strong (enough to look after themselves) that it should be caught in a whirlwind with fire therein and be burnt up? Thus doth Allah make clear to you (His) signs; that ye may consider.

SAHIH BUHARI 2:498 Narrated: Adi bin Hatim Heard the Prophet saying "Save yourself from Hell-fire even by giving half a date-fruit in charity."

15.2 GIVING CHARITY IN PUBLIC AND PRIVATE Q2:270-271 270 And whatever ye spend in charity or devotion be sure Allah knows it all. But the wrong-doers have no helpers.

271 If ye disclose (acts of) charity even so it is well but if ye conceal them and make them reach those (really) in need that is best for you: it will remove from you some of your (stains of) evil. And Allah is well acquainted with what ye do.

15.3 ESTABLISHMENT OF ZAKĀT INSTITUTION The Institution of Zakāt is a must by the Muslim Ummah to assist the Muslims in that community to be able to carry out this important Pillar. This also will be a vehicle of distributing it to all the beneficiaries as stated by Allah.

There should not be a proliferation of this establishment so as to have a meaningful impact to the Ummah.

CHAPTER SIXTEEN

16.0 FREQUENTLY ASKED QUESTIONS ON ZAKĀT 1. How can a Muslim estimate the amount of Zakāh payable on his salary, or on his profit from businesses, gifts or other means of income?

A Fatwa was issued at the First Conference on Zakāh held in Kuwait to the effect that: The worker’s wages, employees’ salaries, earnings from other professions such as physicians and engineers, and the like, are all considered income gained from one’s work. The majority of the conference participants observed that such a gain is not counted for Zakāh when first received. However, if there are savings from it, it should be added to other properties counted for Zakāh. Then, Zakāh is to be paid at the end of a full year. The full year is to be considered from the time the wealth reaches the minimum amount countable for Zakāh. On the other hand, any savings attained from one’s work are to be added to the total amount of wealth, even though they have not remained in the possession of the owner for a full year.

If a man has an amount of money on which Zakāh is payable, which has been in his possession for a full year, and due to inheritance, gifts, savings or bonuses this amount increased, should include this increment in the total sum on which Zakāh is payable, regardless of whether this increment has been in his possession for a full year or not.

2. Is Zakāh due on women's ornaments?

Women's personal ornaments are not countable for Zakāh if they do not exceed the usual norm. However, there must be criteria for defining the amount of these ornaments. This amount is estimated according to a woman's standard of living. Ornaments kept for purposes other than wearing are countable for Zakāh.

Likewise all ornaments that are not in current use due to their being out of fashion (or any other reason) are counted for Zakāh.

Zakāt is also payable on fine gold and silver when either reaches

Page68 Zakāt: The Golden Pillar of Islām- W. A. O. Akewusola, Esq.

Page67 Zakāt: The Golden Pillar of Islām- W. A. O. Akewusola, Esq.

268 The Evil One threatens you with poverty and bids you to conduct unseemly. Allah promises you His forgiveness and bounties and Allah cares for all and He knows all things.

269 He grants wisdom to whom He pleases; and he to whom wisdom is granted receives indeed a benefit overflowing; but none will grasp the message but men of understanding.

Page69 Zakāt: The Golden Pillar of Islām- W. A. O. Akewusola, Esq.

3. How is the amount of Zakāh on gold and silver estimated?

In case gold is not fully pure, we may make use of the following equation to find out the total amount of fine gold after leaving out the weight of other substances: weight of gold x the standard of fineness x the gram value x 2.5% Note: the gram value here means the value at the time when the gold reaches the weight at which Zakāh is payable.

4. How is Zakāh paid on trade activities?

When the time of Zakāh is due, the commercial body, whether an individual or company, should make an inventory and estimate the actual value of goods in hand. The value of these goods together with cash assets, whether used in business or not, and the total of recoverable debts owed to him by others are considered the amount of trade activity on which Zakāh is due, after subtracting the debts he owes to others from the total value.

The following equation may be useful to conveniently get the percentage of Zakāh: The amount of Zakāh = (the value of goods in hand + cash assets + recoverable debts –debts) x 2.5% 5. When estimating the amount of Zakāh, should the merchants consider the purchase price or the sale price in evaluating their goods?

Zakāh is estimated according to the current market price.

According to juristic authorities, estimating the amount of Zakāh is based on the wholesale price of commodities. (This view is one of the recommendations of the First Contemporary Zakāh Questions Symposium.)

6. Should a merchant pay Zakāh out of his commodities, or must it be paid in cash?

Originally, Zakāh on trade activities must be paid in cash. According to `Umar bin Al-Khattab's narration, the Prophet (PBUH) said to Hamas, ''Give Zakāh on your wealth.'' Hamas said, ''I have no trade other than leather quivers.'' Whereupon the Prophet (PBUH) said, ''Estimate their value and pay Zakāh on them accordingly.'

'However, a merchant can pay Zakāh out of the commodities in which he is dealing to avoid undue hardship.

7. Transactions may be concluded with immediate payment or on credit; how should a merchant deal with mercantile debts?

Jurists classify debts into two types: First: debts owed to the merchant; it is of two types: A. Recoverable debt: It is a debt owed by one who acknowledges it and is able to pay, or by a debtor who denies the debt but there is an evident against him that in case he stands for trial he will be obliged to pay. This kind of debt is also known as a good debt. The merchant should add a recoverable debt owed to him by others to the total sum on which Zakāh is payable.

B. Irrecoverable debt: It is a debt owed by one who repudiates it, and there is no evidence against him, or by a debtor who recognizes the debt but often delays the date of repayment, or by a debtor who is insolvent. This kind of debt is also known as a doubtful debt.

Second: debts owed by the merchant: The amount of debts owed by the merchant or the company is to be left out of the total sum on which Zakāh is payable.

8. What is the legal judgment concerning shares in trade?

Holding shares in a joint-stock company is judged on the basis of the kind of activities carried out by the company itself. Thus, holding shares in a company conducting usurious dealings or selling prohibited commodities such as alcoholic drinks is

Page70 Zakāt: The Golden Pillar of Islām- W. A. O. Akewusola, Esq.

a certain weight. The increase of the value of gold and silver due to casting, manufacturing or containing precious stones is not considered.

9. How do I pay Zakāt on the Company shares?

On perusing research written about Zakāh on company shares, the Council of the Academy decided the following: First: Zakāt is obligatory on company shares. The company should pay Zakāt on behalf of the shareholders if the company bylaws so stipulate; if its general assembly issued a decree to this effect, the company is legally obliged to pay Zakāt or if the shareholder authorized the company to pay such Zakāt.

Second: The company administration should pay Zakāt on shares just like an individual person pays Zakāt on his own money. This means that the company will consider the money of all shareholders as the money possessed by a single person. Zakāh will be paid accordingly, taking into consideration the criteria of Zakāh payment such as the allotted Nisab, the amount to be paid, type of funds as well as any other conditions related to the payment of Zakāt. The shares on which Zakāt is not due are public treasury shares, charitable endowment shares, charitable authority shares and non-Muslim-owned shares.

Third: If the company did not pay Zakāt for one reason or another, the shareholder must pay Zakāt on his held shares.

If he managed to examine the accounts of the company and know the amount of Zakāt due on his shares, supposing that the company would pay Zakāt in the same manner mentioned above, he would have to pay Zakāt on this basis. If he does not have knowledge of the company accounts and is a shareholder of the company with the aim of making use of the annual revenue from the shares, he will pay Zakāt on his shares as if they were invested items. According to the decree of the Islamic Jurisprudence Academy in its second session regarding Zakāt on buildings and non-arable leased land, the shareholder will pay

Zakāt on the revenues of his shares and not on the value of the shares themselves. The amount payable is a quarter of the tithe after the lapse of a year in which the shareholder receives revenue from his shares. If the shareholder purchases such shares with the purpose of entering into commercial transactions, he would pay Zakāt on them as if they were commercial goods. If a year lapsed with such shares in his possession, he would pay Zakāt on their market value. If he can ascertain the market value, he will pay Zakāt on the value of the shares as estimated by experienced people. He has to pay a quarter of the tithe of their value as well as on the profit, if these shares made a profit.

Fourth: If a shareholder sold his shares during the year, he would add their sale price to his money and pay Zakāt on both when a year lapses. The buyer will pay Zakāt on the shares in the same manner mentioned above.

10. What is Zakāt Ruling on buildings and non-arable leased land?

After the Academy surveyed the different studies submitted about "Zakāt on buildings and non-arable leased land" and after detailed discussion on the subject, the following has been decided: There is no Qur'anic verse or a Prophet's Hadith which points that Zakāt is immediately due on the revenues of buildings and non-arable leased land. Therefore, the Academy decides the following: First: Zakāt is not due on the value of buildings and non-arable leased land.

Second: Zakāt is due on their revenues following the lapse of a year after receipt.

11. What is the legal judgment concerning Zakāt Al-Fitr [FastBreaking Zakāh]? Is it obligatory to be paid on behalf of one's children and servants?

Zakāt Al-Fitr is incumbent on every Muslim, whether young or old, male or female. This is confirmed by Ibn `Umar's narration:

Page72 Zakāt: The Golden Pillar of Islām- W. A. O. Akewusola, Esq.

Page71 Zakāt: The Golden Pillar of Islām- W. A. O. Akewusola, Esq.

unlawful. Likewise, holding shares in a company that conducts certain prohibited transactions such as usury on credit sales or laudatory transactions is also unlawful.

12. What is the amount of Zakāt Al-Fitr?

The amount of Zakāt Al-Fitr is a Sa` of rice, or other foodstuffs like wheat, dates, corn, flour, powdered milk, cheese or meats, whether canned or not. Note: The Sa` is a measure that equals approximately 3kg of rice, taking into account that grains may vary according to their density.

13. Can we pay Zakāt Al-Fitr in cash? If yes, how much?

Some scholars maintain that it is permissible to pay Zakāt AlFitr in cash according to its value in kind. This view is made to make it easy for people to pay Zakāh. However, it should be noted that estimating Zakāt Al-Fitr by a fixed amount of money is not valid, since food prices may differ from one year to another and from one country to another.

14. When is Zakāt Al-Fitr due? Can it be distributed during the early days of Ramadhān?

Zakāt Al-Fitr falls due upon the sunset of the last day of Ramadan, since it is levied as a means of purification for one who observes the Fast. As the Fast ends with the sunset of the last day of Ramadhān, Zakāt Al-Fitr falls due. According to the Sunna, Zakāt Al-Fitr should be given before the `Id Prayer. This is confirmed by Ibn `Umar's narration: ''The Messenger of Allah (PBUH) ordered that Zakāt Al-Fitr be given before the people go to perform the `Id Prayer.'' However it is permissible to be

given during the early days of Ramadhān, especially when it is delivered to charitable organizations. This facilitates the process of distributing the Zakāh among worthy recipients at the proper time.

15. What should a Muslim do in case he forgets to pay Zakāt AlFitr before the `Id Prayer?

It is not recommended to delay Zakāt-Al-Fitr until after the `Id Prayer. The prime purpose of giving Zakāt Al-Fitr is to meet the needs of the poor during the `Id day. The delay will stand against fulfilling this end. This is confirmed by Ibn `Abbas' Hadith in which he maintained: '' Zakāt Al-Fitr was ordained by the Messenger of Allah (PBUH) as a means of purification from idle talk in which the observer of Fast had indulged while fasting.

It is a kind of charity.''

However, there is no sin paying it after Prayer, but not after sunset.

Delaying it after sunset incurs sin, and it remains obligatory to be paid.

16. Is it permissible to transfer Zakāt Al-Fitr from one's country to another?

Zakāt Al-Fitr can be transferred to a country other than that in which the payer of Zakāt is staying depending on the priority of need or due to surplus. Otherwise, it should be distributed within one's country. This is confirmed by the Prophet's Hadith in which he maintained: ''It (Zakāt Al-Fitr) is to be taken from the rich among them and handed over to the poor (among them).

17. What is ruling of Zakāt on commercial commodities?

Fixed assets: such as machinery, buildings, trucks and equipment. All fixed assets are not liable to Zakāt.

Intention is the criterion of considering properties as commercial commodities or not. If a person purchases a car for personal use, but may sell it as if it sells good, it should not be counted as a commercial commodity. But when a person purchases a number

Page74 Zakāt: The Golden Pillar of Islām- W. A. O. Akewusola, Esq.

Page73 Zakāt: The Golden Pillar of Islām- W. A. O. Akewusola, Esq.

''Allah's Messenger (PBUH) stated that Zakāt Al-Fitr is to be paid as a Sa’ (about 3Kg) of date or barely by every Muslim whether slave or free, male or female, young or old.'' It is to be paid on behalf of one's self, wife and all those he supports, including his parents. However, one is not obliged to pay Zakāh Al-Fitr on behalf of his servants unless he chooses to do so, and after taking their permission. Also, he is not obliged to pay Zakāt Al-Fitr on behalf of his child who has not yet been born before sunset of the last day of Ramadan.

CONCLUSION/PRAYER Charity (Zakāt) is the tool which Allah ordained to alleviate the sufferings of the poor. This is to redistribute the wealth which is skewed positively to some few ones in the society as part of their own tests to get ticket for Al-janah. Whoever is wealthy and refused to pay it, he is part of the disbelievers. The disbelievers are those who willingly disobeyed the commandments of Allah. The punishment for those who willingly disobeyed Allah is hell.

The Qur'ān says they would ask the sinners Q74:42-47 "What led you into Hell-Fire?"

They will say: "We were not of those who prayed;" "Nor were we of those who fed the indigent;" "But we used to talk vanities with vain talkers;" "And we used to deny the Day of Judgment" "Until there came to us (the Hour) that is certain."

There should be a standard Institution of Zakāt in every community to take care of both the payers as well as the beneficiaries so that the fund will be meaningful. To achieve the primary objectives of this Golden pillar, the proliferation of this Institution in a community should be avoided.

Muslim should ask fewer questions on this matter in order not to be confused. All the basic principles analysed from the Qur’ān and the Sunnah of the Holy Prophet should be used to apply on similar wealth that are acquired in this contemporary society and the environment which are strange to the era of the prophet.

The example is the fish farming and the like.

We pray Allah to give us the wherewithal to obey all His commandments so as to get the precious ticket to enter Aljanah.

More importantly, we ask Allah to aid us and help us succeed in haqq-il-maal. Al-fātihah. (Amin)

Page76 Zakāt: The Golden Pillar of Islām- W. A. O. Akewusola, Esq.

Page75 Zakāt: The Golden Pillar of Islām- W. A. O. Akewusola, Esq.

of cars for trade, then uses one of them, the used car will also be liable to Zakāt as a commercial commodity.

Glossary: Note that ≈ is sign of equivalent.

Awsuq = measure of grain Uqiyyah ≈ ounce (oz) Awaq ≈ measurement of Weight 1 wasq ≈ 60 sa’s = 180Kg 1 sa’ ≈ 3Kg approximately 1ounce ≈ 28.34952gram 1gram ≈ 0.03527ounces 1 awaq ≈ 5ounces (Uqiyyah) of silver ≈ 200dirhams of silver ≈ 595grams of pure silver (1 dirham ≈ 2.975 grams) and 200dirhams ≈ 595g ≈ 20.98565oz.

20 Dinar (20 mithqaalan) of pure gold ≈ 85 grams of pure gold (1 mithqaal ≈ 4.25 grams) ≈ 2.99795oz.

Day’ah = Landed Estate Hawl = the year count Hiqqas = 3 year old camel Jadha = 4 year old camel Khums = one-fifth Labun = 2 year old camel Ma’din = Mineral Makhad = 1year old camel, ibn = He, bint = she Naqd = Gold or Silver PBUH = Peace of Allah Be Upon Him Rikaz = Treasure Sa’ = A cubic measure of grain Sahat = permissible/not permissible SAW = Salla Lah Alayhim Wasalam Ummah = Muslim community

DO IT YOURSELF Zakāt Calculation ON TREASURE (CASH) (All figures are for one year) EXAMPLE 1: Analysis below shows details of income of a Muslim and all necessary calculations 1. Cash on hand and in bank accounts (savings, cheques, dowry etc)

323,240.00

2. Income from House Rent

320,000.00

3. Non-delinquent loans (money you loaned to others)

75,000.00

4. Expected Tax refund

12,000.00

5. Shares, stocks, bonds, pension plans, options, etc.

587,320.00

6. Business: cash on hand and in banks plus invoices due.

545,200.00

7. Business inventory Enter N0 if less than Nisab.*

0

8. Net income you are entitled to (e.g. salaries and other income)

56,300.00

Gross Total

1,918,960.00

Deduct:

Your liabilities (School fees)

(87,000.00)

House Rent (150,000.00) Loans (65,000.00) House-keeps (500,000.00) Average cost of Transportations (360,000.00) Average cost of other family expenses (500,000.00) Net Balance

N

256,960.00

Date of Calculation: 1stJummadal I, 1433 AH or 24/03/2012 CE

Page78 Zakāt: The Golden Pillar of Islām- W. A. O. Akewusola, Esq.

Page77 Zakāt: The Golden Pillar of Islām- W. A. O. Akewusola, Esq.

APPENDICES

Nisab = 85g of gold x value of gold in gram, (85g of gold =2.99795oz) Or 595g of silver x value of silver in gram, (595g 0f silver = 20.98565oz).

85x$57.76 x N159.00= N780,626.40 Or 595x$1.11xN159.00 = N105,011.55 Nisab is N780,626.40 if worth of gold is used.

Or N105,011.55 if worth of silver is used.

It is better to use the lower worth so that many Muslims will be Zakātable and the numbers of the beneficiaries will be higher.

On the basis of worth of gold, Nisab is higher than the Net Balance of N256,960.00 from the table of income of this Muslim. This Net balance is not Zakātable.

On the other hand, using the worth of silver, this is more than Nisab and the Zakāt is: 2.5% of N256,960.00 = N6,424.00 Note: The Nisab has to be calculated on the anniversary date.

same year. This confirms that Nisab changes everyday as the prices of gold and silver change in the International market.

EXAMPLE 2: Analysis below shows details of income of another Muslim 2 and all necessary calculations 1. Cash on hand and in bank accounts (savings, cheques, dowry etc)

385,455.00

2. Income from House Rent

520,000.00

3. Non-delinquent loans (money you loaned to others)

125,000.00

4. Expected Tax refund

105,000.00

5. Shares, stocks, bonds, pension plans, options, etc.

680,240.00

6. Business: cash on hand and in banks plus invoices due.

875,600.00

7. Business inventory Enter N0 if less than Nisab.

352,450.00

8. Net income you are entitled to (e.g. salaries and other income)

160,540.00

Gross Total

3,304,285.00

Deduct:

(127,000.00)

House Rent (250,000.00) Loans (105,000.00)

If the anniversary date were to be 1st Jummadal II, 1433 AH or 23/04/2012 CE *Nisab this day: Price of Gold= $1,636.52/oz =$57.72/gram Price of Silver= $30.79/oz =$1.09/gram Official exchange rate this day, $1.00 = N158.00 Nisab = 85x$57.72 x N158.00 = N775,179.60 for gold or 595x$1.09xN158.00 = N102,470.09 for silver The conclusion is that the Nisab for the 1st Jummadal I, 1433AH or 23/04/2012 CE is N780,626.40 or N105,011.55 while it is N775,179.60 or N102,470.09 respectively for 1st JummadalII

Your liabilities (School fees)

House-keeps (700,000.00) Average cost of Transportations (600,000.00) Average cost of other family expenses (1,000,000.00) Net Balance

N

822,285.00

With the same anniversary dates in example 1, This value is Zakātable on both gold and silver worth, The value of Zakāt is 2.5% of 822,285.00

=

N20,557.13

Page80 Zakāt: The Golden Pillar of Islām- W. A. O. Akewusola, Esq.

Page79 Zakāt: The Golden Pillar of Islām- W. A. O. Akewusola, Esq.

*Calculation of Nisab this day: Price of Gold= $1,637.53/oz =$57.76/gram Price of Silver= $31.40/oz =$1.11/gram Official exchange rate this day, $1.00 = N159.00

1. Cash on hand and in bank accounts (savings, cheques, dowry etc)

325,455.00

2. Income from House Rent

625,000.00

3. Non-delinquent loans (money you loaned to others)

25,000.00

4. Expected Tax refund

75,000.00

5. Shares, stocks, bonds, pension plans, options, etc.

326,040.00

6. Business: cash on hand and in banks plus invoices due.

245,500.00

7. Business inventory Enter N0 if less than Nisab.

1,200,000.00

8. Net income you are entitled to (e.g. salaries and other income)

482,740.00

Gross Total

3,304,735.00

Deduct:

ON GOLD/SILVER NISAB

ITEM OWNED

ZAKĀT

Silver = 200Dirham=595g Gold = 20Dinar=85g

200 Dirhams i.e. 595g worth and above 20 Dinar i.e. 85g worth and above

2.5%

The weight of gold or silver possessed by the Muslim will be measured or confirmed on the Anniversary day. If they are kept for storage of wealth and the weight is higher than 85g for gold or 595g for silver, then either 2.5% of the value in cash or the ornament will be used as Zakāt.

ON AGRICULTURAL PRODUCTS ITEM & NISAB

ITEM OWNED

ZAKĀT

Camels= 5

5-24 Camels (for every 5 camels)

1 sheep

(300,000.00)

25-35 Camels 36-45 Camels

1No a-yr old She-Camel 1No 2-yr old She-Camel

House Rent (450,000.00)

46-60 Camels

1No 3-yr old She-Camel

61-75 Camels 76-90 Camels 91-120 Camels Over 120(for every 40)

1No 4-yr old She-Camel 2No 2-yr old She-Camel 2No 3-yr old She-Camel 1No 2-yr old She-Camel

Over 120(for every 50) 40-120 121-200 Sheep 201-300 Sheep Every 100 Sheep Without Husk and Shaft With Husk and Shaft With Irrigation With Heaven Water (Rain)

1No 3-yr old She-Camel 1 Sheep 2Sheep 3Sheep 1 Sheep over

Your liabilities (School fees)

Loans (125,000.00) House-keeps (500,000.00) Average cost of Transportations (700,000.00) Average cost of other family expenses (1,200,000.00) Net Balance

2.5%

N

Sheep= 40

29,735.00

This value is not Zakātable on both gold and silver worth, on the anniversary day.

Grains: 900Kg 1800Kg

5% 10%

Page82 Zakāt: The Golden Pillar of Islām- W. A. O. Akewusola, Esq.

Page81 Zakāt: The Golden Pillar of Islām- W. A. O. Akewusola, Esq.

EXAMPLE 3: Analysis below shows details of income of another Muslim 3 and all necessary calculations

REFERENCE

Page83 Zakāt: The Golden Pillar of Islām- W. A. O. Akewusola, Esq.

http://www.tradeshop.com http://www.qaafaid.org http://www. islamicity.com http://alim.org Abdullahi Yusuf Ali: The Holy Qur’an; Text, Translation and Commentary 12th edition, 1989.

Fiqh-us-Sunnah: Al-Sayid Sabiq Volumes I-V Al-Jami’ al-Musnad al-Sahih (Hadith) by: Al-Imaam Abu AbdAllah Muhammad Bin Isma’il Al-Bukhari (Sahih Bukhari).