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

1 Qur'an 2:112
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
)

:
(:

(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
...
2 As-Sayyid Sabiq, Fiqhus Sunnah, Lebanon Darul Fikr, 1983/1403, Volume I, Page
276
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
 )

:
(

(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
"






)...

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

Take Zakat out of their


wealth to purify them, sanctify
them, and pray for them.

6 Qur'an 91:7-9
 Verily, your prayers are a





7
source of security for them




...

(:)

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
8
and bad deeds




...
)

7 Qur'an 9:103
8
 : :
(

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
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

)
(

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 prayers11. 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

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
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
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.

.

12 As-Sayyid Sabiq, Op cit., Volume I, Page 276



.




.


.
)
:
(:

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 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
14
and the beggar.

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

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

15 Ibid, Page 283

16 Ibid
 paying Muslim is not in debt17.
)




:
(:

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. )...




:
(:

Official Assessment

19 Abubakar bin Hassan Al-Kastnawiy, Op cit., Volume I, Page 376

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 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:

20 Qur'an 6:141
 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
21
recoverable .






)



: :

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 wheat22.
Live-Stock Zakat
Camel
(i) 5 24 One goat for each 5 camels
(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

22 Huh Ha Mim Keller, Reliance of the Traveller, USA, Amana Publication 1999,
Page 254
 (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
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
 millet27. ).


:
(:

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

27 Ahmad Ash-Shuwaikiy, At-Tawdhihi Fil-Jam'i Bainil Muqna'i Wat-Tanqih, Saudi

Arabia, Al-Maktabal Makiyyah, 1997CE/1418H, Page 421
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:
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 . =
=84.8grams30.
x . :
. =
)


: :
(

28 Ahmad A. Galawash, Religion of Islam, 1961 2nd Edition, Page 31

29 Ha Mim Keller, Op cit.
30 Ahmad Ash-Shuwaikiy, Op cit., Volume 1, Page 412
 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.

: :
(

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
32
practice of Makkah .
)

:
31 Shihabud Din Al-Qarafi, Last Edition, Adh-Dhakhirat Fi-Furu'il Malikiyyah,
Lebanon, Darul Kutubil 'Ilmiyyah, 2001/1422, Volume II, Page 378
32 Ibid, Page 374
 (:

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.

)

:

33 Ibid, Page 376

 (:

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
35
payable from them .





)

(: :

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
 The supporter of this
idea, may God forgive
him said: On the basis of
the fact that banknotes
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
37
'Illish .


)...

:
(:

37 'Uthman Hassanain Al-Malikiy, Sirajus Salik, Lebanon, Darul Fikr, 1982/1402,

Volume I, Page 183
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:

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
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

38 As-Sayyid Sabiq, Op cit., Page 292

39 See Sirajus Salik, Commentary on Ashalul Madarik, Volume I, Page 183
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
 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.
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

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
45 'Abdul-Rahman Al-Jaziriy, Op cit., Vlolume I, Page 602
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

46 'Abdul-Rahman Al-Jaziriy, Op cit., Volume I, Page602

?fire on the day of Judgment
They said no. He said: Pay
what is due on what you have .
on your 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 .
48
yield profit.



.
)

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
50
man .

.

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

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
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 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

51 As-Sayyid Sabiq, Op cit., Page 291

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 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.




.

)

52 As-Sayyid Sabiq, Op cit., Page 322

53 Ibn Kathir, Op cit., volume II, Page 480


( :

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.
























).



(:

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
54 Qur'an 9:60
55 IbnKathir, Op cit., Page 480
 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

56 Ibid, Page 480

 take him for a year, he is not
poor, he 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
58
are basically needed .


...

)
( : :
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
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.
)

: :
(

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 .


)

: :

59 Shihabud Din Al-Qarafiy, Op cit., Volume II, Page 518

60 Ibn Kathir, Op cit., Page 480
 (

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
61
make the ends meet is rich .



)
: :
(

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

61 Ahmad Ash-Shuwaikiy, Op cit., Page 437

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.
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

62 Muhammad 'Ali, The Religious of Islam, Egypt, U.A.R, National Publication, pages
468-6469
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 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

63 As-Sayyid Sabiq, Op cit., Page 340

64 As-Sayyid Sabiq, Op cit., Page 328 331
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
65 M.A. Ambali, The Practice of Muslim Family Law in Nigeria, Zaria Tamaza Publishing
Company, 2003, Page 148
 propagate their belief66.




)
( : :

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

66 As-Sayyid Sabiq, Op cit., Volume I, Page 334

 from the foes67.

.





)... \




( :

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
67 'Abdul 'Aziz Ash-Shafawiy, Al-Aimmatul 'Arba' Hayatuhum, Mawafiquhum
Ara'uhum, Al-Mansurah, Maktabul 'Ayman, 2004/1424, Page 43
 allowance from an
endowment, Baitul-Mal such
as a judge or Imam of a .
mosque, etc should not be ...
68
given Zakat .





)
:
( :

(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:
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
68 'Uthman bin Hasanain Al-Malikiy, Op cit., Page 187
 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

69 Ahmad As-Sawiy Al-Malikiy, Hashiyatul 'Allamah Al-Lamatus Sawiy 'Ala

Tafsiril Jalalain, Lebanon, Darul Fikr, 1999/1420, Volume II, Page 192
 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.





)...
:
( :

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

70 As-Sayyid Sabiq, Op cit., Page 333

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






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.

)

71 Qur'an 2:271
72 As-Sayyid Sabiq, Op cit., Pages 345 346
73 Ahmad bin Naqib Al-Masroy, 'Umdatus Salik, Amama Publication, USA, 1999,
Page 266
 ( :

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,
74
male or female .


).


: :
(

Aims of Zakatul Fitr

On the authority of Ibn ''Abbas,
74 Muhammad Az-Zarqaniy, Op cit., Volume II, Page 147
 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.



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
78
follows the usage .


.


)...


: :
(

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 produce79.

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

78 Ibid, Page 149

79 Al-Hafiz Ibn Hajar Al-Asqakaniy, Op cit., Page 217
 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
80
and more useful to the poor .



)


( : :

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,

80 'Abdullah bin Mahmud bin Mawdud Al-Hanafi, Al-Ikhtiyar, volume I, Page 124
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

81
according to another source .

)



: :

81 Ahmad As-Sawiy, Bulgatus Salik Li-Aqrabil Masalik, lebanon, Darul Fikr (n.d),
Volume I, Page 221
 (

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 side's implication is that a Muslim who
dies after the sunset but before the dawn on 1st 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.


)
(-:

82 Ibid
83 As-Sayyid Sabiq, Op cit., Page 351
84 Muhammad Az-Zarqaniy, Op cit., page 151
85 Qur'an 87:14 & 15
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-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






) -:
(