ZAKAT

THE THIRD PILLAR OF ISLAM

M.A. AMBALI
 CONTENTS
Introduction: What is Zakat?
Importance of Zakat
On whom is Zakat Due?
Debt and Zakat
Official Assessment
When is the Payment of Zakat Due?
Nisab: minimum Amount of Wealth Out of which Zakat is Due
Zakat on Jewellery
Zakat on rented Houses
Loss of Zakat
Distribution of Zakat
Ethics of Paying Zakat
Zakatul Fitri
Conclusion









May glory, as due, be to Almighty Allah, Who created and perfected the creation of man,
who often regards himself as honoured whenever Allah bestows His favour and bounties on him
to try him. All thanks go to Allah Who tries man by restricting his subsistence and man then feels
humiliated. We celebrate the praise of the Lord, Who prepares rewards in abundance for the men
and women who pass the trial. His imminent punishments await those who fail the trial associated
with misuse of wealth placed in their hands or disregard His injunctions on the wealth placed in
their trust.
May the choicest peace and blessings of Allah be on the final and seal of all Prophets, who
said that everyone would be under the shade of his or her Sadaqa, benevolence to other fellow
beings till the judgments between men and concluded. May God's peace extend to all his
Companions, members of his family and followers of the truth till the Day of Judgment.
Islam has two major components, which are closely interwoven. The first component is
recognition and according God, the Creator, His due respect from man as His creature. The second
component of Islam is good deeds to fellow beings
Nay whoever submits his whole self






to Allah and does good, he will earn
his reward from his Lord and such







has no cause to fear nor grieve1



















):(

The act of benevolence which is good deeds to all fellow beings regardless of creed or
colour, regardless of capacity to reciprocate, or not, but purely to seek the pleasure of Allah takes
a prominent position in Islamic scheme of things. Generally, Sadaqa is all deeds Muslims do to the
benefit of fellow beings to seek the pleasure of God.
Lexically, the term Zakah comes from the root verb Zaka. It remains growth, increase in
good, purification and at times praise and exoneration. Turning to its terminological meaning.
(i) It is an (Islamic) term for what a
Muslim deducts as God's right out of
his wealth and given to the poor2


(
1
Qur'an 2:112
2
As-Sayyid Sabiq, Fiqhus Sunnah, Lebanon Darul Fikr, 1983/1403, Volume I, Page 276

:
):

(ii) A certain percentage of a Muslim's wealth which he in obliged and enable to pay
out to the less fortunate an aims under sharia law3
(iii) Zakat is a term of tax mandated by Islam. The concept underlying Zakat are that
the rich are responsible for the poor and the poor have the right to receive Zakat4
The American Journal of Islamic Social Sciences. Jointly Published by the Association of Muslim
Serial Scientists and the International Institute of Islamic Thought, Page 69
(iv) In Islamic Law it is the name for a
particular amount of property taken
from certain items of property that
must be paid to certain class of
recipients5
...
(


):

(v) Az-Zakat in language is increase. It is:

said: the wealth multiplies when it
grows and increases. It also means
purification. It used to say a man is of :
honour and integrity. In law, it is an
expression for a part of wealth from

certain particular wealth for certain
class of persons who own it. In its
literal meaning it expresses that it is
done in order to remove sins. God the

Most High said: "Take Sadaqah from
their property in order to purify and:
cleanse them with it "




3
4
The American Journal of Islamic Social Sciences. Jointly Published by the Association of Muslim Social Scientists and
the International Institute of Islamic Thought, Page 69
5 Ahmad b. Naqib Al-Masriy 'Umdatus-Salik, United States, Amana Publication, 1999 Page 246





(...



:
):

Conclusion from these authorities and others is that Zakat is a fixed percentage of wealth:
gold, silver, crops, animals, whose value reaches Nisab, (the minimum out of which it is due) taken
once in a year or at the time of their harvest in respect of farm products as act of worship 'Ibadah
and distributed as stipulated by Qur'an 9:60.
Zakat is designed for individual Muslim and society to derive a number of benefits: it
purifies the souls as put by the holy book, Al-Qur'an.
And by the soul and he, who made it


...
perfect and made him (soul) realize what is
wrong for him. And what is right for him.
Indeed, whoever purifies it has succeeded


and he whoever corrupts it has failed6















(
)-:

To achieve the purpose of life, Muslims must endeavour to purify their souls. The
impurities from which Zakat cleanses Muslims include selfishness, inordinate love for material
wealth, greed and in difference to the plight of the poor fellow beings. Qur'an orders the Prophet,
peace be on him, thus

6
Qur'an 91:7-9
 Take Zakat out of their wealth to
purify them, sanctify them, and pray
for them. Verily, your prayers are a
source of security for them7

...
(
):

The commentators of the Qur'an, Al-Mufassirun as well as jurists, Fuqahah have divided
opinions on the relevance or otherwise of Qur'an 9:103 to Zakat the third pillar of Islam.
From the point of view of Ibn Kathir, a distinguished authority on Tafsir, the application of
the verse is generally to all Muslims.
The Most High ordered His
messenger, blessings and peace of
Allah be on him to take Zakat from
their wealth, to purify and cleanse
them with it. It is an order of general
application even though some

scholars take it to refer to those who
confess their sins and have a mixture
of good and bad deeds8






(...



)::
The second opinion is that Qur'an 9:103 is not of general application. Rather its application
refers and limited to the three categories of the Muslims who abstained from the battle of Tabuk
for no good reasons as contained in Qur'an 9:101-103
Another distinguished Mufassir satisfactorily justified and supported the second opinion
with the following Hadith

7
Qur'an 9:103
8
 Ibn 'Abbas reported the Prophet,
blessings and peace of Allah be on him
saying: The Apostle of Allah, blessings :
and peace of Allah be on him went
out for a battle and Abu Lubaba and
five others abstained from it. Later

Abu Lubaba and two of his colleagues
reflected and regretted. They were
sure that it would lead them to
calamity. They said, we are under
shade and in comfort with women
while the Apostle of Allah, blessings :
and peace of Allah be on him and the
faithful were with him in the war
front. By Allah, we shall detain
ourselves and we shall not free
ourselves until the Apostle sets us

free. They carried out the self-
imposed punishment. When the
Apostle of Allah, blessings and peace
of Allah be on him, returned from the
battle, he inquired: Who are these in
self-detention? A man answered, it is
Lubaba and his Companions, who

abstained from the expedition, they
pledged Allah that they would remain
so until you come to release them.
The Apostle said, I will not release
them unless I am ordered to do so.
Then the verse: Qur'an 102 was
revealed. Through Ibn Jabir, through

'Aliy bin Abu Talhah and on the
authority of Ibn 'Abbas and others like
him, it was added in the Hadith. Abu
Lubaba and his colleagues came to the
Apostle after their release and they
said: Here is our wealth, use it as
Sadaqah on our behalf and seek

Allah's forgiveness for us. He replied
them that he was not directed to take :
any money from them. Then Qur'an
9:103 was revealed saying: Take out
of their wealth Sadaqah 9

:

(

)

:
(
)

:


:


(
).

:




:



:


(

)

The stand of Al-Mufassir As-Sawiy is by far more convincing that the verse is not generally
applicable to all Muslims. It is in respect of Abu Lubaba and others who abstained from the battle
of Tabuk. This is clear when the entire three verses are read together. The Hadith supports the
opinion because Abu Lubaba and others offered to give their wealth as Zakat and the Apostle of
Allah was told to take it and pray for them. As Muslims who turned deaf ear to the call to serve
Islam, they have mixed good and bad deeds.
This opinion safes the interpreters of the verse, especially, "purify and cleanse" the,m from
falling into the error of "purifying and cleansing" with Zakat, the ill-gotten wealth. Definitely, it is
the defiance of the order to participate in the battle that the Sadaqah purify and cleanse Abu
Lababa and his colleagues.
It is not only the circumstance of revelation of Qur'an 9:103 that supports the opinion that
the verse specifically relates to the Muslims who abstained from the battle of Tabuk. The time of
it also strengthens the opinion that its content does not carry meaning of general application.
Islamic history confirmed that Zakah was ordained in the second year of Hijrah while Tabuk war,
to which the verse refers, took place in the 9th year of Hijrah. So ever before the incident of Tabuk
battle and revelation of Qur'an (:101-103, Muslims have been paying Zakat as third pillar of Islam.
Zakat is a mode of worship through which believers draw near to Allah because it is
difficult to do but it serves as sacrifice to comply with injunctions of Allah. The practice reduces
the wealth physically but it increases the Barakah, God's blessings in the wealth. It increases the
spiritual growth of the giver and makes the rich take care of their poor fellow beings. It reduces
envy and hatred between the rich and their brothers who have not.
It enhances peace and social security because reckless affluence of the rich at the face of
adversity of the poor is capable of generating lawlessness, violence and social insecurity. It is a
way to make the wealth, which is common property of all, to go round all
 What Allah has bestowed on His
Messenger from the people of the
township belongs to Allah, the
Apostle, the kindred, the wayfarer; in
order that its circulation may not be
restricted to the wealthy among

you.10
















):(

Importance of Zakat
It is, indisputably, the third pillar of Islam. It comes after faith and observation of the five
daily prayers. It comes before observation n of Ramadan fasting and performance of Hajj
(pilgrimage). The emphasis of the order to pay Zakat reflects in the fact that Qur'an gives the
injunction eighty-two (82) times following that of observation of five daily prayers 11. Like prayers
it has its prescribed time when it is due and must be observed. Its quantity on each item of wealth
is fixed. To offer less is comparable to offering less than four Raka'at for Zuhr, 'Asr or 'Ishai, or
less than three Raka'at for Magrib. It is as bad as breaking Ramadan fasting before sunset. Or to
perform Hajj without observing Wuquf at 'Arafah. Like Qur'an, the Sunnah places premium on
Zakat as follows:

On the authority of Ibn 'Abbas, may God

be pleased with him, the Prophet, peace
of God be on him said, when he
appointed Mu'adh bin Jabal as the
Governor of Yaman, "You will come
across people of the scripture, invite
them to profess that nobody deserves
worship except Allah and that I am the
Apostle of God. If they follow you in
that, teach them that Almighty Allah
enjoins them to observe five prescribed :
prayer within the day and night. If they
comply let them know that Almighty
Allah orders that they should pay
Sadaqah out of their wealth. It will be
taken from the rich among them and

10
Qur'an 59:7
11
As-Sayyid Sabiq, Op cit., and Muhammad Ali, the Religion of Islam, National Publication permit House Egypt (n.d)
Page 463
 given to the poor among them if they
obey you then discharge the duty tom
protect their wealth. Avoid the
consequence of the curse of the
oppressed ones, certainly there is no
barrier between it and God12.





.




.





.



( .

:
):

Attabaraniy reported 'Aliy Ibn Abi...

Talib, may God honour him, that the
Prophet, peace of God be on him said:
Allah imposes on the affluent
members of the Muslim society what
can take care of their poor members.

The latter remain hungry and naked :
(exposed to all adversities) as a result
of the handiwork of the well to do
among them. Listen, Allah will subject

12
As-Sayyid Sabiq, Op cit., Volume I, Page 276
 them to rigorous scrutiny and punish

them (the guilty ones) severely.13





.



1
(
:
):

On the authority of Anas bin Malik,

may God be please with him, one man
from Tamim came to the Apostle of :
God, peace be upon him and said: Oh
Apostle of God, I am very wealthy and
I am a man of large and noble family.

Instruct me concerning how to spend
my money and on what to do. The
Prophet, peace be upon him said:
Deduct Zakat out of your wealth. It
purifies you. Be good to the members
of your family. Recognise what is due
to the needy, the neighbour and the
beggar.14



:
"




."
13
Ibid
14
Ibid, Page 278
 (
:
):

The first Hadith placed Zakat next to the daily-prescribed prayers and emphasises that the
rich should pay it to the poor and the needy. It does not go from the affluent to the comfortable
members of the society upon whom it does not have impact. Interestingly, the second Hadith
blamed the elite for the predicament of the downtrodden members of the society. It warns that
the situation of the rich who do not care for the life of the poor will not be easy in the hereafter.
On Whom is Zakat Due?
Payment of Zakat is binding on every Muslim, male or female, adult or minor, sane or
otherwise, who possesses any of the items of wealth from which Zakat is due and the wealth is
not less than the minimum upon which it is imposed. A Muslim who is not in control of his faculty
and minors cannot make valid prayer (Salat) but they are liable to pay Zakat if they own property
from which it is due, simply because the wealth is made in the society and the poor members of
the society qualify for a portion of it, the status of the owners notwithstanding. Although these
categories of Muslims, especially the mentally challenged are not liable to discharge religious
duties, as they are not accountable for their misdeeds, the caretakers of their wealth shall be held
responsible if they fail to pay Zakat from the wealth.15
On the authority of 'Abdullah bin
'Amr, the Apostle of Allah was
reported saying: he who is appointed
to superintend over the affairs of an
orphan who has wealth, should invest
it in profitable ventures for him so
:
that it will not be consumed by
Zakat16.

.
(
:
):

What Make Zakat Due

15
Ibid, Page 283
16
Ibid
 The factors which make Zakat due are
five in number:
(i) Complete ownership of the wealth,
(ii) That its value is up to the minimum
out of which Zakat is due
(iii) Being in possession of the paying

Muslim for one year, except in the case
of minerals, crops, treasure troves,
(iv) Arrival of the assessor in case of live
stocks and
(v) In case of cash that the paying
17
Muslim is not in debt .


(




:
):

The Effect of Debt on Zakat

The effect of waiving Zakat as a result of debt is only in respect of cash nor other items of
wealth from which it is due.
Whoever has in his possession wealth
(cash) from which Zakat is due but
indebted, should deduct the debt,
pay Zakat only if the balance is up to
the minimum out of which Zakat is
paid. This is because he is a poor man

in this circumstance. The Apostle,
peace be upon him, said: Zakat is only
due after meeting the basic needs18.
.



.

17
Abubakar bin Hassan Al-Kastnawiy, Ashalul Madarik, Lebanon, Darul Fikr, Volume I, Page 366
18
As-Sayyid Sabiq, Op Cit., Volume I, Page 283


(.

)::

The debts owed the payers of Zakat are divisible into those that are of high chances of
their recovery and those whose chances of their recovery are very remote. For the assessment of
cash when it is due, he should include only the former as part of the asset.
The Zakat on the latter has to wait till it is recovered, and that is it its value is up to Nisab
the minimum value of cash out of which Zakat is due. If it takes years to recover it, he should pay
for only one year.
He who has an amount of money to
collect from somebody and it is not paid
for years, shall not regard it as part of
what Zakat is due until he collects all or
collects what is up to Nisab, minimum
out of which Zakat is due. He then pays

Zakat of only one year out of it19.

...
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)::

Official Assessment
A factor of significance, which makes payment of Zakat due, in respect of livestock, is the
arrival of the official assessor. Islamic government used to have institutions charged with the
assessment, collection and distribution of Zakat in the days of the Prophet and the first two
Caliphs. The situation changed as a result of growth wealth. Discontinuation of Islamic
government does not and should not put an end to a Muslim body charged with assessment,
collection and distribution of Zakat. In Nigeria today Jama'at Ahmadiyyah stands shoulders high
among Muslim organizations in the area of this provision due to their discipline, organization and

19
Abubakar bin Hassan Al-Kastnawiy, Op cit., Volume I, Page 376
dedication. Of recent, some states are attempting to rise to the occasion. The impacts are yet to
be made on the society as desired by Islam.
When is the Payment of Zakat Due?
The third factor is completion of one year in which the wealth is in the possession of payer
of Zakat. It is not only when the wealth is invested ion business that Zakat is due on it. That finds
support in Hadith that the Prophet, peace be on him, directed that whoever superintends over
the property/wealth of an orphan should invest it in profitable venture to avoid exhausting it in
the payment of Zakat. It is incumbent on every Muslim who has wealth from which zakt is due to
appoint a day in which he shall be paying Zakat. It varies from person to person as the time of
payment varies from item of wealth to item of wealth. The annual exercise is in respect of cash,
gold and silver. In case of crops, it is due at the time of their harvest in conformity with Qur'an
6:141:
Eat of their fruit when they bring fruits



but pay the due there of upon the
harvest day20.







(


):

A trader is to appoint a month in the year in which he shall be assessing himself with a
view to determining whether in the given year he/she is liable to pay Zakat and how much is it.
Abubakar bin Hasan Al-Kastinawiy said:
Malik said about a man in
business he said: he should
appoint a month in the year to
pay his Zakat. He places value ...
on his merchandise whenever
the month comes. He also

calculates his cash for the
purpose of Zakat. If anyone
owes him a debt, that is
recoverable, he adds it to his
capital from which he pays
Zakat. Otherwise, he should
limit it to what is recoverable21.

.
:

20
Qur'an 6:141
21
Abubakar bin Hassan Al-Kastnawiy, Op cit., Volume I, Page 378









(



)::

The wage earners can take clue, logically, from the principle that governs the traders. They
fix a month in the year from which they will be paying Zakat. Like their business counterparts, the
assessment is based on what they have in bank: current, or savings accounts, shares, bonds, cash,
local or foreign currency notes on hand and recoverable debt or arrears of salaries and
allowances. If the total sum during the appointed month is up to Nisab (the minimum amount of
which Zakat is due), they pay. If it falls short of Nisab, they are not liable to pay it that year.

Full Ownership of Property

The fourth factor determines liability to pay Zakat is full ownership of the property in
question. Sharikah, partnership of trading companies are not liable to pay Zakat, even if every
shareholder is a Muslim. They are individually liable tom pay Zakat. Each person is liable to the
tune of his share and individually liable to pay Zakat on the basis of his investment.
NISAB
Nisab: it means the minimum item of wealth out of which Zakat is due. It varies from item
of wealth to item. The affected livestock are camels, cattle, rams and goats. The affected farm
crops are wheat, barley, rice, lentils, maize, chickpeas, broad beans, grass peas and Sanai wheat 22.
Live-Stock Zakat
Camel
(i) 5 24 One goat for each 5 camels

22
Huh Ha Mim Keller, Reliance of the Traveller, USA, Amana Publication 1999, Page 254
 (ii) 25 34 One year old camel
(iii) 35 45 One two year old camel
(iv) 46 60 One three year old camel
(v) 61 75 One four year old camel
(vi) 76 90 Two female young camels
(vii) 91 124 Two female three year old camels
Above 124, take one two year old camel for every 40 or
one three year old camel for every 50 camels
Goat
(i) 40 120 One goat
(ii) 121 200 2 goats
(iii) 201 300 3 goats
Above 300, take one goat out of every 100 goats
Cattle
(i) 30 cows One one year old cow
(ii) 40 cows One two year old cow
In excess of this, take either one year old for every thirty
cows or one two year old cow for every forty cows
Crops
Nisab, the minimum harvest of crops out of which Zakat is due is 5 Aswuq, that is plural of
Wasq. A single Wasq is equal to 60 standard Sa' measure known to and used by the Prophet,
peace be on him. A single Wasq is equivalent of 122.61 kilograms23. Nuh Ha Mim Keller in his
translation work: Reliance of the Traveller puts it thus:
The minimum quantity on which Zakat is payable for crops is
609.84 kilograms of net dried weight free of husks or chaff 24

On the basis of Ahmad Ash-Shuwaikiy's calculation, the Nisab of crops comes to 610.8
kilograms25. A satisfactory explanation for 610.8kg, 600kg26 and 609.84kg as given by Keller is
given by Attawdih, the work of Ash-Shuwaikiy.
Wasq, Sa' and Mudd are
measures converted to present
day weight measurement for :
the purpose of preservation.
The crops being weighed at a
particular time may be heavy,
\
like rice, medium, like lentils or
light like barley or millet27. :

23
Ibid
24
Ibid, Page 255
25
Ibid
26
Professor Musa 'Aliy Ajetunmobi, Dean faculty of Arts, University of Ilorin and the author carried out similar
conversion exercise with maize and got 600 kilograms as Nisab
27
Ahmad Ash-Shuwaikiy, At-Tawdhihi Fil-Jam'i Bainil Muqna'i Wat-Tanqih, Saudi Arabia, Al-Maktabal Makiyyah,
1997CE/1418H, Page 421
 ( .



:
):

The explanation for the differences in the results of the conversion is simple tom
understand. We go by the quantity of the grains which fill mud, the standard measure used in the
life of the Prophet, peace be on him, put on the scale, the result could vary due to a number of
factors. Firstly, the variety of the grains, as agricultural experts do say has variety e.g. locally
produced and high breed maize. The climatic conditions affect the weight of the same quantity of
grain weighed. Thirdly, the gap of time between the time of harvest and the time of weighing
affects the results. The method of processing and preservation (storage), have to do with the
outcome. These and other factors account for the differences in the result of the exercise carried
out in Nigeria to get 600 kilograms, 609.84 kilograms in the United States of America and 610.8
kilograms from Saudi Arabia.
Zakatul 'Ain
The payment of Zakat due on gold and silver is known as Zakatul 'Ain. The Nisab, the
minimum quantity of gold out of which it is due is twenty Dananir i.e. the plural form of Dinar.
The minimum quantity of silver out which it is due is 200 Darahim, the plural of Dirham. Mithqal
and Dinar are the same weight/quantity of pure gold. In the past, the method adopted to
measure gold to determine whether it worthed what Zakat was payable on it or not was the
weight of seventy-two (72) grains of barley. Hence, the weight of 1440 grains of barley was used
to determine Niibsab of gold. For silver, it was fifty-five (55) grains of barley, which stood for its
one Dirham. Its Nisiab then, was 11,000 grains of barley. Thanks to the commitment and
dedication of the jurists of those good days who left no stone unturned to ensure that things were
done as put down by Islam. They made use of the agricultural produce at their disposal to
measure and convert from Dinar/Dirham to what obtained in their environments.
In present time, Dr. Ahmad A. Galawah in the first and second editions of his work, The
Religion of Islam 1957 & 1961, respectively, put a Mithqal as 4.68grams of gold28. Nuhu Ha Mim
Keller in his work: Reliance of the Traveller, translation of 'Umdatus Salik of Ahmad Ibn Naqib Al-
Misri, published in 1991 and re-printed in 1994 put it thus:

28
Ahmad A. Galawash, Religion of Islam, 1961 2nd Edition, Page 31
 The Zakat payable minimum for gold is 84.7grams on
which 2.1175grams (2.5 percent) is due29.
Ahmad bin Muhammad bin Ahmad Ash-Shuwaikiy (875-939H) put it thus:
Mithqal or Dinar is one and the
same thing. It is a
measurement of 4.24grams in
respect of gold. But the :
measurement other than gold.
is 5.4grams. it is on this basis
=
that the Nisab is determined:
4.24 x 20 =84.8grams . 30
.

. =

. :
. = x
(


:
):

The explanations for the difference between 84.7 and 84.8 are standardization of
measurements in the home countries of the jurists, the status of the food crops: (barley) used. It is
a good possibility that grams of barley grown and harvested in different parts of the world and in
different environments and seasons do not have the same weights when the same quantity is
taken for calculations.
The author of Muqaddimat
said Zakat is due in what is not
less than 200 Darahim using
the standard of our time,
people of each town shall use
their own standard, even if it is
less than others31.

(


29
Ha Mim Keller, Op cit.
30
Ahmad Ash-Shuwaikiy, Op cit., Volume 1, Page 412
31
Shihabud Din Al-Qarafi, Last Edition, Adh-Dhakhirat Fi-Furu'il Malikiyyah, Lebanon, Darul Kutubil 'Ilmiyyah,
2001/1422, Volume II, Page 378
 :
):

In Nisaiy the Apostle of God,

peace be on him, said:
Measurement is in accordance
with the practice in Madinah, :
while weighing is done in
accordance with the practice of

Makkah32.

(


:
):

Waqs
Waqs is excess of a Nisab. It means property in excess of a Nisab which is not up to the
next quantity of property out of which Zakat is payable. In the assessment of livestock, for
instance, the Nisab of sheep is 40 from which a goat is paid as Zakat. It is only when the number is
up to 120 that two sheep are taken. Waqs herein therefore is from 41st to 119th of the sheep. In
the case of live-stock, Waqs is not assessed with Nisab. Reason. The excess is not calculated to
take a fraction of animal, as it is neatly possible in gold, silver and cash. In addition, an Hadith
reads thus:
The Prophet, peace be on him,
said to 'Aliy, may God be
pleased with him: If you have
200 Dirham (of silver) and a :
year passed over it while in
your possession you have to
pay five Darahim. But in case
of gold of that quantity, you do
not have to pay any Zakat,
until it is up to 20 Dananir.
Then you are to pay half of
Dinar. Anything in excess shall
be calculated like that33.

32
Ibid, Page 374
33
Ibid, Page 376



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:
):

Position of Banknotes in Zakat

The position of banknotes: Naira, Dollar, Pound Sterling etc. as items from which Zakat
should be paid divided the jurists into two camps
Most jurists hold that Zakat is
due in currency notes because
they stand in the position of
gold and silver for commercial
transaction it is not
reasonable for people to have

colossal wealth in currency
form and they will not pay
Zakat out of it. So three34 of
the four 'a'imah hold that it is
payable from them35.







(


)::

The supporter of this idea, may

God forgive him said: On the
basis of the fact that banknotes

34
Imams Malik, Abu-Hanifah and Shafi'i
35
'Abdul Rahman Al-Jaziriy, Kitabul Fiqh 'Alal Madhabil 'Arba', Darul Fikr, (n.d) Volume I, Page 605
 have become price for goods
and services, accommodated
the operation of usury and
same applies to banknotes, for
this and other similar reasons,
then majority of the jursists

today, hold that banknotes
have assumed the status of
exchange and they stand by
themselves. As such what
happens to gold and silver
becomes their fate, so Zakat is
due on banknotes. Both can be
used for usurious transactions.
The Nisab is determined by
their closest approximate value
to that of gold and silver. Or

when banknotes plus other
items of goods' value worth
Nisab. This is the stand of the
majority of jurists in Makkah
and Jiddah36.













(



:
):

36
Ahmad Ash-Shuwaikiy, Op cit., Page 421
 On the other side of the camp was Shaykh bin Hassanain though he belonged to
Malik school of thought. His stand:
Banknotes do not attract Zakat even if
they are up to Nisab. This is because it
is classified as goods for commence.
Whereas Zakat is only for gold and
silver as contained in the Fatawa of
'Illish37.





( ...

:
):

The conclusion from the sides of divide is that unmistakably Zakat is payable from the
values of banknotes when they are up to Nisab. A sober reflection over the reasons advanced by
the two sides to arrive at common conclusion that the possessors of banknotes shall pay Zakat
over it, is clear. One holds that it is not due directly from banknotes like gold and silver because
they are not made of gold and silver as the case was in the golden era of Islam.
Qur'an 9:34 serves as the basis for this opinion. This cannot be faulted. In the golden age,
Dinar and Dirham were related to gold and silver values respectively. Equally and eloquently, the
other opinion that banknotes are used today for the purpose for which gold and silver were used
in the golden age cannot be faulted. One goes by the spirit of the law the other goes by its letter.
So it should be classified as other form of wealth from which Zakat is payable through the process
of Taqwim.
What is Taqwim
It is a calculation of Nisab of any goods or banknotes on the basis of their values in relation
to the Nisab of gold and silver, as Darahim and Dananir, were assessed on the basis of gold and
silver in the golden age of Islam. It is simply a way to relate the present time to the past for the
purpose of continuity of the orthodoxy, highly cherished by Muslims and religious observation of
the injunctions of Allah on Zakat. The basis is the following:

37
'Uthman Hassanain Al-Malikiy, Sirajus Salik, Lebanon, Darul Fikr, 1982/1402, Volume I, Page 183
 Ash-Shafi'i, Ahmad, Abu 'Ubaidah Ad-
Darqutniy, Al-Bayhaqih 'Abdul Razaq
quoted Abu 'Amr bin Hammas on the
authority of his father who said: I was
selling leather and container. 'Umar
bin Al-Khattab, may God be pleased

with him, passed by me and said: "Pay
Zakat on your wealth" I replied him,
Oh the Commander of the faithfuls: it
is just leather. He said evaluate it and
then pay what is due on it38.



:


.

.
(
:
):

It is then clear on this basis that traders whose goods do not fall within the items of Zakat,
their calculation for the purpose of Zakat is on their market values. To calculate the Nisab
equivalent of banknotes such as Naira, Riyal, Pound sterling, Dollar, etc. the beacon remains the
value of gold or silver of Dinar and Dirham. World Bank regularly releases the prizes of gold and
other commodities. Nigeria, like other countries, gives the equivalent of Naira to Dollar to guide
on the exchange rate. These are the data required to calculate and know the value of Nisab at any
given time. This is based on 84.8grams of gold as the Nisab. An example of the recent calculate of
Zakat was made as follows:
Process of Nisab Calculation
1. Bases:
(i) 72grains = 1 Dinar
(ii) 1,440grains = 1 Nisab 39
2. (a) 4.680grams of gold for Mithqal

38
As-Sayyid Sabiq, Op cit., Page 292
39
See Sirajus Salik, Commentary on Ashalul Madarik, Volume I, Page 183
 93.6grams of gold for Nisab40
(b) 4.24grams of gold for Mithqal or Dinar
84.8grams of gold for 20 Mathaqil of Dananir41
(c) 4.24grams of gold for Mithqal or Dinar
84.8grams of gold for Nisab42
(d) 4.35grams of gold for Mithqal or Dinar
87.00grams of gold for Nisab43
3. Nisab:
(a) 84.8grams of gold
(b) 3ounzes of gold
4. Sadaq: Dowry is 1/80 of Nisab or 3/80ounze
5. Diya (blood money for life taken by mistake): = 30,000ounzes of gold
In recent times, technology has made it easy to calculate Nisab; the minimum amount out
of which Zakat is due. Research has confirmed that three ounces of gold is the Nisab of gold. At
any given time, the process is to find out the value of one ounce from the world bank.
In the major world currencies like pound sterling, United States dollar. The amount is then
converted to the local currency of the individual countries. God knows best
Zakat on Jewellery
Qur'an 9:34 conclusively placed Zakat on gold and silver. However, jurists divide whatever
is made out of gold and silver into two for the purpose of determining whether or not they will be
subjected to Zakat. The ornaments made out of them, which Islamic Law prohibits are called Al-
Awaniy. Morally, they are not allowed but legally they taxable because they constitute intolerable
luxury. They include beds made of gold or silver, horse reins, spoons, cups wrist watches. combs,
padlocks, plates, handles, etc. All these are not allowed for men and women. They however
attract Zakat44.
The basic formula of distinction is: " permissible
carving and permissible wearing materials". Al-Awaniy fall into what is not allowed to be made
out gold and silver. The second consideration is whether what is made of gold in particular and
silver in general fall into the category of what Islam considers Halal for the wearers.

40
See The Religion of Islam by Ahmad Al Galwash, Page 31
41
See The Reliance of the Traveller by Nuhu Ha Mim Keller, Page 257
42
See At-Tawdhih Fil Sam Bainal Muqna' Wa Tanqih by Ahmad As-Shuwaikiy, Volume I, Page 421
43
See Bulugh Al-Maram by Hafiz bin Hajar Al-Asqalani Translated into English by Muhammad bin Ismail As-Sanami,
Page 211
44
Abubakar Hasan Al-Kastinawiy, Op cit., Page 368
 Thirdly, who wears it? Is he allowed to use it at all? It is legitimate for Muslim women to
use jewellery made of gold and silver. There is no restriction whatsoever be it rings, ribbons,
earrings, necklaces, bangles or pendants. It is even legitimate for them to wear shoes made of
gold or silver45. It is however considered excessive if they made their beds out of gold or silver. For
their male counterparts, Islam prohibits any of these made ornaments of gold in particular. It is
however permissible for men to wear silver rings of moderate size and silver quality. That is any
jewellery made of gold being used by men is liable to Zakat, as the consensus of all the jurists.
However, opinions divide sharply, in respect of jewellery owned and used by female Muslims.
The school of Abu Hanifah holds that
Zakat is due on all jewellery of (gold
and silver) owned by male or female,
in raw form or otherwise it is he
quality of gold or silver therein that is
considered to determine the due

Zakat, not the value of the
jewellery46. .




(



:
):

The stand o tax jewellery used by female Muslims was based on the following AHadith
contained in Fiqh Sunnah by As-Sayyid sabiq, as follows:
Amr bin Shuaib narrated from his
father who reported that his
grandfather said: two women wearing
bangles of gold came to the Prophet, :
peace of Allah be on him. He asked
them: Do you want God to make you
"
wear bangles of fire on the day of
Judgment? They said no. He said: Pay
what is due on what you have on your

45
'Abdul-Rahman Al-Jaziriy, Op cit., Vlolume I, Page 602
46
'Abdul-Rahman Al-Jaziriy, Op cit., Volume I, Page602
hands. .


"



: :

On the authority of Asmau bint Yazid,

who said: My aunt and myself went to
the Prophet, peace be on him. And we :
wore bangles of gold. He asked us: Do
you pay Zakat on them? She said, we
replied in negative form. He said dont
you fear God making you wear
bangles of fire? He then ordered: pay
its Zakat.
:
.
.::
: :



"

On the authority of 'Aishah: she said::

The Prophet, peace of God be on him
entered my room and saw rings of
silver on me. He asked: what is this? I
said: I made them to impress you
Apostle of God. He said, shall you pay

Zakat, due on them? I replied in
negative form, or God willing. He said::
to pay it will save you from hell. It was
reported by Abu Dawud, Darqutniy

 and Al-Bayhaqiy :


:
:

:

(

)

Muhammad Az-zarqaniy, who commented on Muwatta of Imam Malik forcefully

portrayed the other side of the coin, which is the opinion of imams Malik, Shafi'i and Ahmad bin
Hanbali, may God be pleased with them. Their common dictum is that as long as what is coined
out of gold in particular and silver in general is Halal, legitimate and worn by women, to whom it
is Halal, there is no Zakat payable on it. He quoted 'Abdullahi bin 'Umar, may God be pleased with
both father and child, who had jewellery of gold for his daughters and who also contracted the
marriage of his daughter on thousand Dananir and committed 400 Darahim to her jewellery and
paid no Zakat47. Muhammad Az-Zarqaniy reacted to the Hadith relied upon by the school of Abu
Hanifah, may God be pleased with him and others and said:
The Hadith contained in Muwatta ...
dropping the payment of Zakat (on
jewellery used by women) has more
reliable source. It is unthinkable that
'Aishah, may God be pleased with her,
to hear and be aware of the promised


punishment for not paying Zakat on
jewellery and flout it. Assuming that
the Hadith was sound, she knew that
it has been abrogated. The basic thing .
and consensus is that payment of
Zakat is in respect of wealth invested
to yield profit.48

.


47
As-Sayyid Sabiq, Op cit., Page 289
48
Muhammad Az-Zarqaniy, Sharhuz Zarqaniy 'Ala Mjuwattai Imam Malik, Volume II, ages 102 - 103

.
(


:
):

Like As-Sayyid Sabiq found it difficult to give an opinion and resorted to play safe49, it is not
easy to crush in where angels fear to go in. it is however difficult to fault the arguments of Ash-
Shaykh Az-Zarqaniy. Besides being the consensus of three of the four exponents of Islamic law
whose schools survive and dominate Muslim world, besides 'Aishah's reputation of piety, it could
be added that the Prophet, peace of God be on him, would not tolerate his spouse contravening
subsistent ordinance of Allah. Equally, 'Abdullahi bin 'Umar was highly rated among the close
Companions of the Prophet, peace be on him, 'Aishah had this to say on 'Abdullahi bin 'Umar.
I dont see any person who keeps to
the first order i.e. whatever he heard
from the Prophet than 'Abdullahi bin
'Umar. Nafi'u, his freed slave,
remarked that, "If you saw the way
Ibn 'Umar strictly and religiously kept
to the footsteps of the Prophet, you :
would say he was a mad man50.



.

His father, 'Umar bin Al-Khattab was known as no-non-sense father. He would not have
has son going wrong. He lies the difference between Malikiyah and Hanafiyyah. Both take
Sunnah as next only to Qur'an. However, the latter relies heavily on the recorded or transmitted
practice of the Prophet, peace be on him (Sunnah), while the former relied on it with premium
placed on the practice and customs of the people of Madinah, learnt from the immediate
associates of the Prophet, peace be on him. In addition, it is the logical argument that all wealth
or property of personal effects are not liable to deduction of Zakat. Islamic Law regards jewellery

49
As-Sayyid Sabiq, Op cit., Page 209
50
M.A Ambali, The Practice of Muslim Family Law in Nigeria, Zaria, Nigeria, Tamaza Publishing Company, Page 36
of gold and silver as personal effects to female Muslims. As long as they are not for investments
nor preserved to conserve money, Zakat is not due on them. God knows best.
Zakat on Rented Houses
It is consensus of the jurists that the landlords who hired out their houses should pay
Zakat according to the rental values of the property, if they are up to Nisab and they are in his
possession for one year. The area of difference is effective date of calculation of one year. Imams
Abu Hanifah and Malik, may God be pleased with them, were of the opinion that the effective
date should begin when the tenancy for which the payment was collected expires. This is because
is it then the services have been rendered and money paid become landlord's. Imam Ahmad bin
Hanbali was of the opposite view. According to him, milk of the rental fees has become landlord's
since the contract was solemnized and sealed. So the effective date of calculation of one year
should begin from the effective date of the contract51.
He latter seems to suit Nigerian situation better than the former where landlords collect
the rents in advance and the chances of refunds do not arise when the tenants fail to utilize the
property. But the opinion of Imam Malik and Abu Hanifah, may God be pleased with them, suits
the situation where payments of the rents are made after the utilization, then effective date goes
by the payment rather the date of the contract solemnization.
The landlords who collect the rent on monthly basis, whether in arrears or in advance,
have to wait till the time they have appointed to calculate their Zakat.
Loss of Zakat or Nisab
Like the five daily prayer, arrears of Zakat must be paid, no matter how long and no
matter what circumstances account for it. Ignorance of it is no excuse. Forgiveness is not, as break
down of Law and order is not acceptable reason. Similarly, when due Zakat is deducted, but it
gets lost before it is fully paid if all of it is missing. Whenever the capital out of which Zakat is to
be paid is lost, two considerations are necessary to determine whether it is due or not. Had it
been deducted when it was due? Did the owner of the property contribute to its loss? His
exoneration from the loss, like its destruction, before the deduction exonerates him from the
liability to Zakat52.
Distribution of Zakat
Zakat distribution is so important that Qur'an takes it up, as it does in respect of its
collection. Indeed, it goes into detail in the former than in the latter.
On the authority of Zayyad bin Na'im
who relied on the authority of Zayyad

51
As-Sayyid Sabiq, Op cit., Page 291
52
As-Sayyid Sabiq, Op cit., Page 322
 bin Al-Harith As-Saddai, may God be
pleased with him, who said that he
went to the Prophet, peace be on him,
to pledge loyalty when a man came to
the Prophet and said: Give me out of
Sadaqah and he replied him. Verily
:
Allah was not pleased to entrust its
decision (distribution) to any Prophet
or someone else. He Himself took it
up and categorized its recipients to :
eight classes of people. If you fall into
the categories, I will give you53.





.

(



):

Alms are for the poor and the needy

and those employed to administer the
fund, those whose hearts have



reconciled to truth, those in bondage,

those in debt, in the cause of Allah,
the wayfarers ordinance from




Allah54.




























( .


):

53
Ibn Kathir, Op cit., volume II, Page 480
54
Qur'an 9:60
 Efforts by the jurists to religiously keep to the spirit and letters of the injunction of the
Qur'an on Zakat divide their opinions into two on whether a Muzakki, a payer of Zakat has to
ensure that all the eight categories mentioned should be given, no matter how small or once any
class is given the ordinance has been complied with. The group who stand by the former are
championed by Imam Shafi'i, may God be pleased with him55. Imam Malik and 'Abdullahi bin
'Abbas lead others who hold the opposite view
Ibn Jarir said: It is the opinion of a lot :
of men of knowledge on this matter.
The categories were mentioned here
(Qur'an 9:60) to explain the class of
recipients not to compel that all
should be given56.





(


:
):

The opinion of imam Malik and 'Abdullah bin 'Abbas, may god be pleased with them,
recommends itself better than the opposite view. This is in view of the fact that some of the
categories have ceased to exist and it practically becomes difficult if not impossible to satisfy.
Right from the golden age of Islam, 'Umar advised Caliph Abubakar against giving Zakat to those
whose minds were inclined to Islam.
(i) Faqir
The interpretation of the term Faqir varies from jurists to jurists in the content of eligibility
to benefit from Zakat. 'Uthman bin Hasanain Al-Malikiy defined it as:
The poor is he who does not have
what to maintain him for one year
that is what to maintain, himself with
wife, child and steward in term of
food, dress and accommodation on
the average. If he has what can take
him for a year, he is not poor, he

55
IbnKathir, Op cit., Page 480
56
Ibid, Page 480
 would not be given out of Zakat57.

.



(
:
):

This is interesting. His is the yardstick applied by some jurists based on the age and
environment in which they operated. For instance, peasant farmers in rural areas who depend on
the harvest for a year are best suited for this definition. Such a peasant farmer who has enough to
eat from his farm produce round the year is not Faqir, poor farmer. As-Sayyid Sabiq sees the
wealth that takes man out of the bracket of poverty as:
That amount of wealth in excess of
the needs of a man in terms of food,
drinks, dress, house, animals to ride
that are basically needed58.


...

(
)::

Others said, it is a person who has virtually nothing or has less than half of his needs. But
going by Al-Qarafi and Muhammad 'Ali.
Al-Faqir, the poor, is coined from Faqr
the breaking of the vertebrate of the
back59.
(

:
):

57
'Uthman bin Hasanain Al-Malikiy, Sirajus Salik, Lebanon, Darul Fikr, 1982/1402, Volume I, Page 182
58
As-Sayyid Sabiq, Op cit., Volume I, Page 324
59
Shihabud Din Al-Qarafiy, Op cit., Volume II, Page 518
 That is, those persons who are physically challenged and not capable to work and earn a
living. The meaning and interpretation do not have an end. It is the prevailing socio-economic
circumstances that determine the interpretation of the term Faqir. Today for instance, a lame,
blind person or person with amputated arms or legs is not Faqir, if he is empowered and enjoys
capacity to earn a living.
(ii) Miskin
The jurists who examine the word from literal points of view, take Masakin, plural of
Miskin as persons restrained from activeness by poverty, they are not physically challenged but
faced with economic constraints, such as unemployment or absence of the conducive atmosphere
to utilize their know-how or even general labour. Qatadah said:
While a Faqir is physically
60
disadvantaged Miskin is not .


(

:
):

Some distinguish Faqir from Miskin because the latter begs and the former does not. Ibn
Kathir believed that the case of Faqir is worse than that of Miskin and so Masakin or any other
class of Zakat recipients because they are more in need than others are. But Imam Abu Hanifah
and Ahmad bin Hanbali take the opposite view. Ahmad Ash-Shuwaikiy (875-929H)'s view went
along that of Ibn Kathir. The former said:
Faqir is he who has nothing virtually
or he does not have up to half of his
(basic) needs. But Miskin has
substantial part of his needs or its
half. It does not follow that a person
who has what enables him to make

the ends meet is rich61.





(

60
Ibn Kathir, Op cit., Page 480
61
Ahmad Ash-Shuwaikiy, Op cit., Page 437
 :
):

Other jurists among whom was 'Uthman bin Hasanain Al-Malik used exactly the Ash-
Shuwaikiy's description of Faqir for Miskin and vice-versa both in term and description. Both
classes of the recipients of Zakat share in common eligibility to take it because they are in dire
need and for one reason or the other they lack capacity to earn a living. As the conditions change
from age to age and place to place and socio-economic variables change so the scholars of Islam
will continue to define and re-define the attributes of poor men who are in need and qualify to
take Zakat. For instance, in Nigeria today where do we put able-bodied persons and hardworking
ones whose children are driven away from schools for failure to pay tuition fees or who have to
re-arrange the sitting rooms for some members of the family to have a place to put their heads
after the days' toilings?
(iii) Zakat Staff
The staff of Zakat who are employed to assess, collect and distribute it, constitute one
class of Muslims who qualify to benefit from it notwithstanding their economic status. The
discontinuation of this key institution accounts partly for the failure of Zakat to fulfil the intention
of its establishment in Muslim societies. The mention of Zakat staff shows the prominent position
it should occupy in Islamic/Muslim societies. It also indicates that its collection and distribution
should be ideally, centrally organized; opposed to how we make it personal and individual affairs.
Muhammad Ali strongly but plausibly argued in favour of centrally controlled Zakat thus:
There is an Hadith which states that the Holy Prophet allowed
one third of the Zakat to be spent by an individual for those
whom he thought fir to receive the Zakat. He is reported to have
said: "When you estimate leave one third if you do not leave one
third, then leave one fourth" Explaining this Hadith Imam
Shafi'i says that the one third or one fourth was to be left, so that
the person from whom the Zakat was taken should spend the
portion left on his relatives or neighbours as he desired62.

It is held that absence states that the holy Prophet collection and distribution of Zakat
accounts for the poor and arbitrary assessment by the individuals. It also makes the Zakat got o
wrong hands.
The combined results are that the purpose for which it was established is hardly achieved.
A self-re-examination is the answer.

62
Muhammad 'Ali, The Religious of Islam, Egypt, U.A.R, National Publication, pages 468-6469
 However and historically, the central collection and distribution of Zakat did not go
beyond the time of the Prophet, peace be on him and the first two immediate Caliphs, may God
be pleased with them. It changed in the time of Caliph 'Uthman bin 'Affan, may God be pleased
with him, who followed initially the footsteps of his predecessors but saw the need to effect a
change due to unprecedented and unexpected growth of wealth in terms of cash, gold, silver and
other non-apparent wealth. The change of the policy was in the interest of security of the owners
and safety of the wealth. He then entrusted the assessment and distribution to the individual
Muslims who are liable to pay Zakat63.
As a result of this, both approaches, i.e. private and institutional arrangements become
acceptable. As a matter of choice and relating the environment to the law, the second method is
not out of context.
This is so when we ask one or two questions: Which institution, government or private
Muslim organization, enjoys the confidence of the rich to make accurate assessment of their
wealth for the purpose of Zakat? Which institution, private or government enjoys the confidence
of the rich that Zakat will reach the appropriate hands and spent on the cause for which it is
designed when it is it entrusted to it?
Over and above this, is the problem of confidentiality and security of the rich after the
payment of Zakat. In Nigeria today, answers to these questions recommend the private individual
arrangement above institutional arrangement.
Mu'allafatu Qulubuhum
These are those whose hearts have been inclined towards Islam. They could be non or
weak Muslims64. This was because such persons have a role to play to strengthen Islam in the
society. There were some jurists who held that it should discontinue because the need no longer
arises when the faith has found its strong footing in the world. They quoted the instance when
'Umar, may God be pleased with him, counselled Khalifah Abuabakar, may God be pleased with
him, to put an end to it because Islam had gained its footing and it was capable to meet force with
force.
There is no evidence that the ordinance was abrogated. It therefore remains ever valid and
to be obeyed. The important thing is to ensure that it is not done to give disbelief a ride over
Islam. The subsistence of the law lies in the fact that expansion of Islam to where it has not been
is a continuous Jihad. When it is new in such a environment, the efficiency of the ordinance
continues. When it gains prominence and acceptance then it stops. Can it be used to fund writing

63
As-Sayyid Sabiq, Op cit., Page 340
64
As-Sayyid Sabiq, Op cit., Page 328 331
and publishing works on Islam for free distribution to non-Muslims and weak ones? Is that not
Da'awah? Is that Da'awah on the list of eight categories of persons specified in Qur'an 9:60?
Zakat is to relieve the burden of the eight classes of Muslims mentioned in Qur'an 9:60. God
knows best.
(v) Riqab
This is to set Muslims in bondage free be it partly or total. This annual exercise is one of
the practical steps Islam takes to abolish the menace of man owning fellow man. Apart from the
unparalleled humane treatment Islam prescribes for the treatment of slaves, Zakat is one of the
painless and effective strategies adopted by Islam. This is one of the several measures prescribed
by Islam to abolish the menace. Others are outside the subject under discussion65.
(vi) Gharim
A Muslim debtor, who becomes victim of debt as a result of legitimate and acceptable
valid reasons, qualifies to receive Zakat. God instance is that he becomes indebted in the cause of
maintaining himself or members of his family or in the cause of providing the basic necessities of
life for them. An unreasonable cause or unlawful act like taking alcohol or gambling disqualifies
such debtor. However, if he repents and changes from sinful tom pious way of life, he will be
considered if he falls into the trap of debt.
(vii) Sabilillahi
Strikingly, the unanimous interpretation of the phrase Fi-Sabilillahi is that Zakat is to
maintain Muslim soldiers, be it to feed them, buy and maintain the equipment or pay allowances
for their dependants. They qualify for it, even if they are rich. This is in the circumstance that they
are not paid from Baitul Mal. There are many extensions of the interpretation of the phrase.
Some are acceptable, others are open tom debate. As-Sayyid Sabiq held thus:
Part of where money can be spent in
the cause of Allah, in our time, is tom
prepare preachers and sending them
to the towns of non-believers,
through the efforts of organization
which will sufficiently provide the

fund as the non-believers do to
66
propagate their belief .




65
M.A. Ambali, The Practice of Muslim Family Law in Nigeria, Zaria Tamaza Publishing Company, 2003, Page 148
66
As-Sayyid Sabiq, Op cit., Volume I, Page 334


(
:
):

This is fascinating and plausible. Da'awah is a form of Jihad, it is a duty, but the question
is, does it fall within the content of Qur'an 9:60 which shows that the aims of Zakat is to alleviate
poverty and hardship of the qualified individual Muslims?
Another angle is equating the 'Ulama' to the military personnel of Islam. 'Abdul 'Aziz Ash-
Shafawiy, the biographer of Imam Ahmad bin Hanbali, may god be pleased with him said:
On top of this group are Al-Hasan l-
Basariy and Malik, may God be
pleased with them. Malik did not see
it as improper to take gifts from the
Caliphs, because it is Muslim (public)
belongings, who are better qualified
for it more than men of knowledge,
who sacrifice their lives to teaching
men their religion. They enjoin them
to do good and discourage them from
doing what is wrong. So they are
comparable to (Muslim) soldiers. They
make sacrifice to defend the territory
of Islam from the foes67.



.






... \
(

67
'Abdul 'Aziz Ash-Shafawiy, Al-Aimmatul 'Arba' Hayatuhum, Mawafiquhum Ara'uhum, Al-Mansurah, Maktabul
'Ayman, 2004/1424, Page 43


):

This is difficult to fault, but today, 'Ulama' qualify for this position only if they are sincere
devoted to the cause of Islam and do not commercialize it or allow materialism to take the better
side of their efforts. The equation is seemingly logical. There is, however, a difference between
Zakat and funds in the public treasury. God knows best.
In similar mood, 'Uthman bin Hasanain Al-Malikiy, said:
The stand of Imam Malik is that
students deserve to take Zakat even if
they are rich, that is if their rights,...
cease to come from the government.
This is because they are Majahidun
he who draws allowance from an

endowment, Baitul-Mal such as a
judge or Imam of a mosque, etc
should not be given Zakat68.
.
...





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:
):

(viii) Ibn Sabil

The last class of the recipients mentioned in the text of Qur'an are the wayfarers. The
maximum they qualify for is what they require to take them back to their bases.
Two Groups of the Recipients of Zakat
The eight classes of persons who are eligible to take Zakat are grouped into two, to show
that one group has no upper limit of what they can take out of it while the other group are
restricted to what satisfies their immediate needs. As-Sawiy in his commentary on Tafsirul
Jalalain said:

68
'Uthman bin Hasanain Al-Malikiy, Op cit., Page 187
 Lam, letter "L" is used to introduce
the first four categories of the
recipients of Zakat and word Fii
proceeded the last four categories of
the recipients of Zakat. That indicates
that the former owned it and they are

at liberty to spend it the way they
choose. This is unlike the second
category of the recipients who are
restricted to spend it only on their
needs that make them eligible. If it
ceases to exist or satisfied, it shall be
taken from them69.





(



)::

The first four categories of the recipients: the poor, the needy, the staff and those whose
minds are inclined to Islam, are not restricted on how they shall spend their share of Zakat. There
is no ceiling for what they take. It can be above Nisab. But the other four categories are not. They
are restricted to spend it only on what qualifies them for it and when the needs are satisfied, the
excess is taken from them.
But the excess of whatever is used to
prepare for war will return to Baitul-
Mal, if it is non-consumable things:
like weapons, horses and other things.
This is because he does not
permanently and for ever own it by

virtue of participating in the battle.
Rather he uses them in the
exercise/expedition. This is different
from the case of the poor70.


69
Ahmad As-Sawiy Al-Malikiy, Hashiyatul 'Allamah Al-Lamatus Sawiy 'Ala Tafsiril Jalalain, Lebanon, Darul Fikr,
1999/1420, Volume II, Page 192
70
As-Sayyid Sabiq, Op cit., Page 333






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:
):

Further explanation is that a debtor of N50,000.00 does not qualify out of Zakat a kobo
above N50,000.00. A wayfarer's share of it is limited to what will take him back to his base. A
slave's share terminates at the price of his freedom. Conceding that 'Ulama' are equated to
Muslim soldiers Mujahid Fi Sabilillah. Whatever Zakat taken in such capacity must be spent only
for the matter. It should not be spent for material benefit but for the upliftment of Islam as a
Mu'allim Khatib or Du'at. How easy or difficult is it for Khatib or Du'at to demarcate between his
satisfaction of his personal/material benefits and the cause(s) of his official functions. This points
to the clear distinction between Du'at and Khatib and Muslim soldiers who engage in combat to
defend Islam. God knows best.
Ethics of Paying Zakat
The popular opinion is that there is no need to tell the recipient, "this is Zakat", to avoid
his developing inferiority complex. It is even desirable that Al-Muzakkiy appoints an agent to
enhance anonymity. A distinction is however made between giving voluntary and obligatory alms.
The latter needs not be hidden because it is a duty imposed by the religion. But for the former the
more hidden the better.
If you do deeds of charity openly, it is
well, but if you bestow it upon the
needy in secret, it will be better for
you, and it will atone for some of your
bad deeds. And Allah is aware of all
that you do (Qur'an)71

71
Qur'an 2:271
 It is also recommended that Al-Muzakkiy should distribute Zakat within his base of
operation, at best within a distance in which shortening for the four Rak'at prayers is
prescribed72. In a circumstance that the property is not in the domicile of the owner, the domicile
is considered for cash Zakat. The place where the livestock is reared is for the animals. Where the
farm is, is considered for food crop Zakat.
Prayer for the Giver
It is strongly recommended that the recipients of Zakat should pray for its giver saying:
May Allah reward you for what you
have given. May He bless what you
retain and purify if for you73. .



(

):

Zakatul Fitr
Zakatul Fitr is known in Fiqh (jurisprudence) by no less than five names which show its
attributes, content, time and for what it stands, it is known as Zakatul Fitr, indicating that it is
charitable deeds to mark the end of month sacrifice and devotion. It is known as Zakat Ramadan
or Zakat Sawm, an act of worship tom purifies and perfects the fasting. Sadaqatul Ru'us or
Zakatul Abdan because its calculation and assessment are based on the number of persons for
who Al-Muzakkiy is responsible for their maintenance.
It is an injunction of the Prophet, peace be on him that goes thus:
Yahaya taught me one Hadith,
collected from Malik on the authority
of Nafi' from 'Abdullah bin 'Umar that
the Apostle of Allah, peace of God be
on him, imposed the duty on all, to
pay Zakatul Fitr, at the end of

Ramadan, of a Sa' of barley in respect
of every Muslim, slave or freeborn,
male or female74.



.
72
As-Sayyid Sabiq, Op cit., Pages 345 346
73
Ahmad bin Naqib Al-Masroy, 'Umdatus Salik, Amama Publication, USA, 1999, Page 266
74
Muhammad Az-Zarqaniy, Op cit., Volume II, Page 147
 (


)::

Aims of Zakatul Fitr

On the authority of Ibn ''Abbas, may
God be pleased with both of them, it
was reported that the Apostle of God
Zakatul Fitr as a purification of the :
fasting person from empty and
obscene talk and to provide for the

poor75



(

):

Who is Liable to Pay it?

It is a binding responsibility on any Muslim who has enough to feed members of his family
and other Muslims whom they should maintain
Articles for it

There is no Zakat on grain or legumes

except the staple type that men
cultivate dry and (preserve) store,
such as wheat, barley, millet, rice,
lentils, chick peas, broad beans, grass
peas and San'ai wheat76.



...
(

):

75
Al-Hafiz Ibn Hajar Al-Asqalaniy, Bulughul Maram, Darus Salam Publication, Royadh, Saudi Arabia, Page 217
76
Nuh Ha Mim Keller, Op cit., Page 254
 There are the food crops recognized by Fiqh for Zakatul Fitr and they are crops out of
which Zakatul Harth is due. Mu'awiyah, the then Caliph came to perform pilgrimage and
attempted to equate two measures of Sanai wheat to four measures of the popular wheat. His
argument was that the former is superior and more expensive than the latter. Correctly, the idea
did not go down well with other Muslims. One of the surviving Companions of the Prophet, peace
of God be on him, Abu Sa'id Al-Khudriy, may God be pleased with him, spoke the mind of the
people of Madinah.
Abu Sa'id did not agree with Mu'awiyah on ...
that. In the Hadith of Muslim, Abu Sa'id said, As
far as I am concerned, I will not do that (equate
two measures of Sanai wheat to four measures
of the orDinary wheat). Abu Sa'id said, As far as
I am concerned and as long as I live, I will ever

be offering it (Zakatul Fitr on any wheat)
regardless of the quality of the wheat. In
another circumstance, he denied that (to
equate two measures of Sanai wheat to four
measures of orDinary wheat) and said I will not
offer except the way I had been offering since

the time of the Apostle of Allah, blessings and
peace of Allah be on him77.
.









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:
):

77
Muhammad Az-Zarqaniy, Op cit., Volume II, Page 150
Substitution
This is another thorny issue. It is often emphasized that these nine food crops prescribed
by Fiqh for Zakatul Fitr gained the status because they had become the staple food of the people.
Logically, what stops a country like Nigeria for instance, from using elubo (yam flour) or gari
(cassava flour) for Zakatul Fitr? An examination of all the nine recognized food crops indicates
that they are all cereals. Both gari and elubo are from tubers. This is inquisitive. Is it because they
are staple food or because of the class of plants that produce them? Secondly, the Prophet
personally approved a number of these cereals as he, peace be on him, did not only use them but
also accepted them as Zakatul Fitr from Muslims of his time.
In addition, while Ash-Shaykh Az-Zarqaniy was commenting on Hadith 634 of Muwatta he
was quoted saying:
On the authority of Al-'Amiriy, it was
reported that he heard Abu Sa'id Al-
Khudriy saying that we used to pay
Zakatul Fitr from Tiba'am, food. His
comment went as follows Sa' Min
Ta'am means wheat. It is the special

name used for it. By virtue of
mentioning barley and other staple (
food stuff, it shows that the content
refers to wheat. It is the most popular )
food stuff. Generally Ta'am is used for
Hintat, wheat up to the point that
when it is said that one went to the
market of Ta'am, it is understood
from such statement that he went to
the market or for Alqamah, wheat.
When usage becomes predominant,
.
the language follows the usage78. ...






.

...
(

78
Ibid, Page 149


)::

This is an opinion of a jurist from Sudan. Another from Yaman, Muhammad bin Ismail As-
Sanai, who translated Bulughul Maram into English commented thus:
The Arabic word Ta'am is applicable to all kind (sic) of
grain. It may be used for wheat, barley and dates too. In general,
it can be used for any agricultural produce 79.

Similarly, in his translation of 'Umdatus Salik. Nuh Ha Mim Keller said:

The Zakat of Eidul Fitr consists of 2.03 litres of the main staple of
the area in which it is given, of the kinds of crops on which is
payable. If the main staple is bread, as in many countries, only
wheat may be given, and is what is meant by the expression
giving food here, and in all texts below dealing with expiation.

In a country like Nigeria where some of the recognized cereals like millet, rice, maize and
barley are not only available but also enjoy the status of being staple food of the people, it is
preferable to use them. This is to make practice of Zakatul Fitr as close and as practicable to what
obtained in the lifetime of the Prophet, peace be on him, who was the model of practice of Islam.
Cash Payment of Zakatul Fitr
The school of Imam Abu Hanifah, may God be pleased with him, championed by Abu
Yusuf, one of the prominent jurists in the school was reported to have opined thus:
Flour is preferable to me than the
grains of wheat. I prefer cash to flour
because it is more convenient for the
rich and more useful to the poor80.



(



)::

79
Al-Hafiz Ibn Hajar Al-Asqakaniy, Op cit., Page 217
80
'Abdullah bin Mahmud bin Mawdud Al-Hanafi, Al-Ikhtiyar, volume I, Page 124
 This opinion is gaining ground outside the domain of influence of Imam Abu Hanifah, may
God be pleased with him. The sources of attraction are convenience and utility. It sounds very
plausible. The question is, did not the Prophet, peace be on him say:
" Practice the religion the way you see me practice it"? In the time of the Prophet, peace be
on him, there were Naqdain: Dirham and Dinar in circulation as money. Yet Islam did not
prescribed it or make it alternative to offering Zakatul Fitr in kind. No Christian can be more
catholic than the Pope: convenience and utility cannot and should not take the place of orthodoxy
in Islamic scheme of things.
The other side of the coin of this argument is that the objective of Zakatul Fitr is to provide
succour for the poor class of the Muslims and make them have equitable share in the joy and
merriments of the festival. Since the poor men shall not eat the food raw, it is not out of place to
make it cash focusing their hopping, rather than convenience of the givers. In addition, Islam has
spread far and wide to highly developed societies where what is available in the supermarkets is
processed food materials. The pragmatic interpretation then is to provide succor to the lower
segments of the society through the provision of food, raw or processed. The underlining principle
is the going round of the joy and merriments in the society. God knows best.
When is it Due?
Zakatul Fitr was prescribed in Sha'aban of the second year of Hijrah. The time when it is
due divides the jurists into two camps. The first group are those who hold that it is due at the
sunset of the last fasting day, 29th or 30th of Ramadan. The other opinion is that it is due at the
first dawn in the month of Shawwal. Each has its implication.
Zakatul Fitr is due at the sunset of the
last Ramadan, according to an
authority, or at the dawn of 1st day of
Shawal according to another source81.


(


:
):

The first means (a) that a Muslim who dies before the last sunset in the Ramadan is not
liable to pay Zakatul Fitr of that year, (b) it is due on every child born before the sunset. The other

81
Ahmad As-Sawiy, Bulgatus Salik Li-Aqrabil Masalik, lebanon, Darul Fikr (n.d), Volume I, Page 221
side's implication is that a Muslim who dies after the sunset but before the dawn on 1 st Shawal is
not liable to pay Zakatul Fitr as a child born before the sunset will liable to Zakatul Fitr82. The
difference emanated from the conviction of the jurist whether Ghurub Shams, sunset or Fajr,
dawn is the dividing line between one day and the other. The argument rests on the conviction
whether a day begins at night or night precedes the day. God knows best. The merit of each stand
is outside the topic under consideration.
The Recipients of Zakatul Fitr
The recipients of Zakatul Fitr are the first two categories of Muslims mentioned in Qur'an
9:60: the poor and the needy. It is given to only free born citizens because the masters of slave
should take care of them in the festival. The recipients could be male or female, adult or minor,
provided they are Muslims and poor.
Time of Giving it
It is emphasized that it should be reach the recipients before going for 'Id prayer. It is
accepted as Sadaqatul Fitr, if it is given out before the prayer. But if it is after the prayer, it
reduces to sheer Sadaqah83. It is in order as Abdulla bin ''Umar, may God be pleased with him
usually did, to send it two or three days ahead of time84. To kill two or more birds with one stone,
some Muslims add cash to their Zakatul Fitr grains. However, it must reach them before the Salah
prayer to conform with Qur'an:
He who purifies himself, remembers
the name of his Lord and prays is
successful85.
(
)-:

Conclusion
The duty of paying Zakat ranks high in the hierarchy of Islamic scheme of things. It involves
gold, silver, cash, shares, bonds, certain specified crops and goods item and animals. It aims to
alleviate poverty and reduce hatred and envy of the rich by the poor. It aims to promote love and
brotherly care. Its neglect is as grievous as failure to observe five daily prayers, fasting in the
month of Ramadan or performance of Hajj.
The payment of Zakatul Fitr and eligibility for it is an annual measure by which Muslim
societies make or should make-assessment. As those who give it decrease in number against the
increase in the number of the those eligible to take it, there is the need for the elite to make a re-

82
Ibid
83
As-Sayyid Sabiq, Op cit., Page 351
84
Muhammad Az-Zarqaniy, Op cit., page 151
85
Qur'an 87:14 & 15
examination of themselves. What do they do that they should not do that accounts for the
increase of the poor. And what they should not do that they do which accounts for the fall in
number of the rich and increase in the number of the poor.
Annual Zakat and Zakatul Fitr are fixed in the year but voluntary charity goes round the
year. It is not restricted to the rich, the poor too have a number of activities like: Tahmid,
celebrating the praise of Allah, Tahlil, stating the oneness of Allah and Tasbih, Allah's glorification
which the Prophet, peace be on him, prescribed as Sadaqah and cost nobody a kobo.
The envy of the poor has been recognized when a group of the poor complained to the
Prophet, peace be on him, that the rich have the advantage over the poor. But the poor should
not forget that the rich have also the disadvantage of accounting for every kobo put in their trust,
how they got it and on what they have spent it in a day and at a time when money would have
lost its value. It is a day of agony when those were rich but did not recognize the right of their
poor fellow beings will regret and wish they did not have the advantage of the riches. They will
then envy the poor for having little to account for. That will happen on the day Qur'an 78:39 to 40
describe as:
That Day will be the sure reality:




therefore, who so will let him take a
(straight) return to his Lord. Verily, we



have warned you of a penalty near.


The Day when man will see (the
deeds) which his hands have sent





forth, and the unbeliever will say



"Woe on to me, I wish I were (mere)


dust













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)-: