All praise is due to Allaah, and may Allaah send salaah and salaam upon His Messenger Muhammad, as well as upon all of the Messenger’s family and Companions.
Zakaah (obligatory charity) is one of Islaam’s pillars and essential foundations. There are eighty-two places in the Qur’aan where Zakaah is mentioned along with Salaah (prayer). Allaah – the Most Exalted – said, ((You must establish prayer as prescribed (Salaah) and give the obligatory charity (Zakaah).)) Allaah also said, ((If they repent, establish prayer as prescribed, and give Zakaah, then let them be.)) In addition, the Prophet (sallallaahu ‘alayhi wa sallam) said, “Islaam has been built upon five: testifying that none has the right to be worshipped except Allaah, and that Muhammad is the Messenger of Allaah; establishing prayer as prescribed (Salaah); giving the obligatory charity (Zakaah); fasting Ramadaan; and performing Hajj at the Ka‘bah if able to do so.”
The meaning of Zakaah
In a literal context, the Arabic word Zakaah conveys the meanings of increase and purification.
In the context of Islaam’s directives, Zakaah refers to worshipping Allaah by giving a prescribed amount from certain types of one’s property to certain categories of recipients.
Allaah gave this obligatory charity the name “Zakaah” because is purifies one’s soul and one’s property. It is not a fine or tax that harms a person or makes his wealth diminish. On the contrary, it causes one’s property to increase, even without one realizing it. The Prophet (sallallaahu ‘alayhi wa sallam) said, “One’s wealth does not decrease because of giving charity.”
Some preliminary details about Zakaah
There is consensus among the scholars of Islaam that Zakaah is an obligation, that it is the third pillar of Islaam, and that a person is not Muslim if he denies its obligation. Zakaah was prescribed during the second year after Hijrah. The Prophet (sallallaahu ‘alayhi wa sallam) would send individuals to collect Zakaah and distribute it to those who were entitled to receive it. This was also done by the rightly guided successors of the Prophet (sallallaahu ‘alayhi wa sallam), as well as the Muslims who came afterwards.
The great scholar, ibn al-Qayyim, commented that the guidance imparted by the Prophet (sallallaahu ‘alayhi wa sallam) concerning Zakaah was the most complete of guidance. This applied to the time for it to be given, the amount to be given, the minimum amount that made someone liable to give it, and the recipients entitled to it. His teachings gave consideration to those with wealth as well as those who were poor, and Allaah made Zakaah a means of purification for people and their wealth.
Allaah prescribed that Zakaah be given from categories of wealth that sustain people and incur profit. There are four such categories, and they are the ones which have the greatest circulation among people, and they are the ones which people need most. First is livestock, and in the context of Zakaah this refers specifically to camels, cows, sheep, and goats. Second is certain things that issue from the earth. Third is gold, silver, and money. Fourth is trade items.
Allaah obligated that Zakaah be given once each lunar year. He prescribed that the amount given as Zakaah be inversely proportional to the amount of work exerted regarding the specific type of wealth. In the case of wealth buried in the ground prior to Islaam (referred to as rikaaz in Arabic), Allaah prescribed that 20% be given. In the case of crops that are irrigated without any human effort, He prescribed that 10% be given. In the case of crops that are irrigated with human effort, He prescribed that 5% be given. In the case of money and trade items, which require significant work, He prescribed that 2.5% be given.
The prerequisite conditions which make Zakaah obligatory
It is obligatory to give Zakaah if five conditions are met.
First: the owner of the property must be a free person. A slave is not obligated to give Zakaah because he does not own property. Whatever property he handles belongs to his master, and this means that his master is the one who is obligated to give the applicable Zakaah.
Second: the owner of the property must be Muslim. A non-Muslim is not obligated to give Zakaah.
Third: the property must reach the nisaab, which is the minimum threshold which makes property liable to Zakaah. Property less than that threshold is not liable to Zakaah. Details about this minimum threshold will come as our lesson proceeds in shaa’ Allaah.
Fourth: ownership of the property must be completely established. Property whose ownership is unsettled is not liable to Zakaah.
Fifth: the property must be in the owner’s possession for a full lunar year.
This fifth condition does not apply to types of wealth that issue from the Earth, such as grains, fruits, and other similar things. They are liable to Zakaah from the time they are collected, and they do not need to be in the owner’s possession for a full lunar year.
If someone has given a loan and the borrower is unable to repay when the loan is due, the most correct view is that if the borrower takes longer than a year to repay, the lender is to give any Zakaah due on the loaned amount when it is returned to him and he does that for one year only. If the same situation arises but the borrower is wealthy enough to repay, the lender is to give Zakaah for it each year.
No Zakaah is due for property that is meant for usage, such as one’s home, clothing, furniture, vehicles, or animals for riding and work. As for items meant for renting out – such as vehicles, shops, and residences – no Zakaah is due for the property itself; rather, Zakaah is due for the rent that is earned provided that the total amount reaches the minimum threshold that makes it liable to Zakaah and a full lunar year has elapsed.
If someone passes away before giving Zakaah that he was obligated to give, it is to be given from his estate. Death does not annul the obligation of Zakaah.
We will now move onto details about how much Zakaah is due on the four previously mentioned categories of wealth.
Zakaah due on livestock
Livestock covers four types of animals: camels, cows, sheep, and goats. Giving Zakaah for these livestock animals is obligatory when two conditions are met. One is that they are used for milk production and reproduction, not for work. Two is they are animals which graze freely.
No Zakaah is due for animals that are provided throughout the year – or for most of the year – with fodder which is purchased or collected and brought to them.
Zakaah given for camels: There is no Zakaah to be given if a person has less than five camels. If he has an amount of camels from five up to nine, one sheep is to be given as Zakaah; if from ten camels up to fourteen, two sheep are to be given; if from fifteen up to nineteen, three sheep; and if from twenty up to twenty-four camels, four sheep.
If the number of camels reaches the range of twenty-five up to thirty-five, a one-year-old female camel is to be given. If unavailable, a two-year-old male camel is to be given.
If the number of camels reaches the range of thirty-six to forty-five, a two-year-old female camel is to be given.
If the number reaches the range of forty-six to sixty, a three-year-old female is to be given.
If the number reaches the range of sixty-one to seventy-five, a four-year-old female is to be given.
If the number reaches the range of seventy-six to ninety, two two-year-old females are to be given.
If the number reaches the range of ninety-one to one hundred and twenty, two three-year-old females are to be given.
If the number is more than one hundred and twenty, a two-year-old female is due for every forty, and a three-year-old female is due for every fifty.
Zakaah to be given for cows: There is no Zakaah to be given if a person has less than thirty cows.
If the number of his cows reaches the range of thirty to forty, a one-year old male or female is to be given.
If the number is more than forty, a one-year-old male is due for every thirty, and a two-year-old female is due for every forty.
Zakaah to be given for sheep and goats: There is no Zakaah to be given if a person has a total of less than forty sheep or goats.
If their total number reaches the range of forty to one hundred and twenty, one is to be given. It is to be either a six-month-old male sheep or a one-year-old male goat.
If the number reaches the range of one hundred and twenty-one to two hundred, two are to be given.
If the number reaches the range of two hundred and one to three hundred and ninety-nine, three are to be given.
If their number is four hundred or more, one is to be given for each hundred. Thus, four are given for four hundred, five for five hundred, and so on.
Neither an elderly sheep nor a defective one – unsuitable as a sacrificial animal – are to be taken as Zakaah unless the entire flock is like that. Also not to be taken are one that is pregnant, one still nursing its child, and one that has been fertilized since it will most likely become pregnant. The best animal – that being the most valuable one to the owner – is also not to be taken. However, if the owner wants to give something better than what is obligatory for him, that is more virtuous and greater in reward.
Zakaah to be given for what issues from the Earth, and this term covers grains, fruits, honey, minerals, and rikaaz.
Zakaah is to be given for all grains such as wheat, barley, rice, millet, and all others. Zakaah is also to be given for fruits such as dates, raisins, and other similar ones which can be measured and stored. There are two conditions which make giving Zakaah for grains and fruits obligatory. Firstly, the produce has to reach the minimum threshold of three hundred saa‘ units, which some researchers say is equivalent to approximately seven hundred and fifty kilograms. Secondly, the produce must be in full possession of its owner when it becomes obligatory for Zakaah to be given. It becomes obligatory to give Zakaah for grains when they have hardened, and for fruits when signs of their ripeness appear. If the owner sells the produce after the aforementioned indicators, he is the one who must give Zakaah for it, not the buyer.
If the land is irrigated without human effort, 10% is to be given as Zakaah. If the land is irrigated with human effort, 5% is to be given as Zakaah. Grains given as Zakaah are to be given after straw and husk have been cleaned away. The amount of Zakaah for fruits is to be given in dried form.
Zakaah is only obligatory for grains and fruits that can be measured by volume and stored. Thus, there is no Zakaah to be given for items that do not fit that description such as nuts, apples, peaches, and pomegranates. The same applies to vegetables and legumes such as radish, garlic, onions, carrots, watermelons, cucumbers, eggplants, and so on.
With regards to honey, Zakaah must be given if the honey is obtained from a person’s own property or from uncultivated land – such as mountaintops – provided that the amount reaches the minimum threshold of thirty saa‘ units. 10% is to be given as Zakaah.
With regards to minerals that are mined from the Earth, 2.5% is to be given for gold and silver if they reach the minimum threshold that makes them liable to Zakaah, that being 85 grams in the case of gold and 595 grams in the case of silver. As for other minerals such as arsenic, sulfur, salt, or petroleum, 2.5% is to be given if their value reaches the minimum threshold when evaluated in gold or silver.
With regards to rikaaz – which refers to wealth buried in the ground by non-Muslims prior to Islaam – 20% of the amount someone finds is to be given as Zakaah, regardless of how large or small the total amount is. Rikaaz can be identified as being of non-Muslim origin based on signs such as bearing names of their kings, images of their religious symbols, as so on. After giving 20% as Zakaah, the one who found it is entitled to the remainder. Any money collected as Zakaah for rikaaz is to be used for public services or facilities.
Rulings of Zakaah that pertain to gold, silver, money, jewelry and other similar types of wealth
Zakaah is obligatory for these types of wealth if they reach the minimum threshold and have been in the owner’s possession for a full lunar year. The minimum threshold is 85 grams in the case of gold, and 595 grams in the case of silver. 2.5% of the total a person owns is to given as Zakaah.
There is no Zakaah to be given for jewelry that is worn by the owner or lent to others to wear. Wearing gold is unlike investing it so as to make profit with it. Rather, wearing it is similar to permissible acts such as using clothing, having attendants, and having homes to live in. For uses other than wearing or lending, Zakaah is to be given for them if their value reaches the minimum threshold, whether alone or when added to the rest of a person’s wealth of a similar type. If the total does not reach the minimum threshold, and it is not possible to add the jewelry to any similar type of wealth, no Zakaah is to be given for it unless it is designated for use as a trade item.
With regards to diamonds, pearls, and other precious stones, there is no Zakaah to be given for them if they are used for adornment as previously mentioned. However, if they are designated for use as items of trade, their value is to be assessed based on the value of either gold or silver. Then, if that value reaches the minimum threshold and has been in the owner’s possession for a full lunar year, 2.5% of the value is to be given as Zakaah.
When calculating the minimum threshold, gold is not to be added to silver in order to reach an overall total. Rather, each is dealt with individually. However, the values of trade items are added together to reach an overall total.
With regards to money, it is governed by the same rulings that apply to gold and silver. The amount is calculated based on the face value of the coins or bills, and if its total value reaches the minimum threshold of either gold or silver, 2.5% of the total must be given as Zakaah if it has been in the owner’s possession for a full lunar year.
If someone has money that continually increases and decreases, he should specify a day when he takes inventory of all he has and then give 2.5% of that amount if it reaches the minimum threshold, even if some of that money has not been in his possession for a full lunar year.
If someone receives a regular salary – or has a constant income from rental of real estate, for instance – there is no Zakaah to give unless some of the incoming amount is saved. The owner is to give Zakaah for the amount he saves if it remains in his possession for a full lunar year. If that is difficult to calculate, he should choose a specific day to take inventory and give 2.5% of the total as mentioned earlier.
Zakaah for trade items
The term trade items refers to any good specifically allocated for trade with the aim of making a profit. That includes real estate, livestock, food items, tools, and so on.
There are four conditions that must be fulfilled before it becomes obligatory to give Zakaah for trade items.
Firstly: they must be in full possession of the owner.
Secondly: he must intend to use them for trade and earning profit.
Thirdly: their value must reach the minimum threshold as determined according to the value of either gold or silver.
Fourthly: a full lunar year must have passed.
Zakaah for trade items is to be determined once a full lunar year has elapsed, and that is to be done according to the value of either gold or silver. Whichever would be most beneficial for the poor should be given consideration. Once the total value is determined, and it has reached the minimum threshold, 2.5% of the total amount is to be given as Zakaah. A Muslim must maintain scrutiny and accuracy in giving Zakaah for trade items, by taking thorough inventory and determining values fairly.
With regard to items designated for rental – such buildings or vehicles – there is no Zakaah to be given for the items themselves. Rather, Zakaah is to be given for the income generated if the amount reaches the minimum threshold and a complete lunar year elapses. There is no Zakaah to be given for buildings which a person uses for his own residence, or vehicles which he uses for transport. The same applies to furniture as well as a merchant’s measuring tools and vessels, since they themselves are not items being used for trade.
Zakaatul-Fitr
Zakaatul-Fitr is to be given by every Muslim, whether male, female, young, old, slave, or free. It is a means for a fasting person to purify himself of ill words or misdeeds. It is a means of providing for the needy, and it is also a manifestation of gratitude to Allaah for having enabled one to complete fasting Ramadaan.
The amount to be given as Zakaah is one saa‘ unit for each person, and it is to be taken from the main staple food of a given location, whether that be wheat, barley, dates, raisins, rice, corn, or anything else, depending on the location. It is to be given as actual food. Giving it as money does not conform to the directives of Islaam, and does not satisfy the obligation since there is nothing reported from the Prophet (sallallaahu ‘alayhi wa sallam) or any of the Companions that indicates they gave Zakaatul-Fitr as money rather than food.
Zakaatul-Fitr is to be given before the ‘Eed prayer. The time for it to be given begins after sunset on the eve of ‘Eed. It is permissible to give it one or two days before ‘Eed, but giving it on the morning of ‘Eed is most virtuous. If the ‘Eed prayer is performed and a person still has not given Zakaatul-Fitr, he is still required to do so but he would have committed a sin for contravening the directives of the Prophet (sallallaahu ‘alayhi wa sallam) to give it before the prayer.
A Muslim is to give Zakaatul-Fitr for himself and also on behalf of his dependants including wives and relatives. It is desirable – but not obligatory – to give Zakaatul-Fitr on behalf of a fetus as well. If someone is responsible for giving Zakaatul-Fitr on anyone’s behalf, it is permissible for him to give his and theirs in the same locale where he is, even if the person on whose behalf he is giving Zakaatul-Fitr lives in a different locale.
It is a must for Zakaatul-Fitr to reach its recipients or their trustees during the interval when it is to be given. If Zakaatul-Fitr is left with someone who is not a trustee of the recipient, that is not an acceptable way of giving it.
The eight categories of people who are eligible to receive Zakaah
The obligation to give Zakaah is not satisfied unless it is distributed to the categories of eligible recipients specified by Allaah in His statement, ((Charity given as Zakaah is only for the completely destitute, the needy, those employed to collect Zakaah, drawing certain people’s hearts to Islaam, setting certain people free, settling debts, those who struggle in Allaah’s path, and stranded travelers. This is an obligation Allaah has prescribed, and Allaah is All-Knowing, Most Wise.))
Shaykh al-Islaam ibn Taymiyyah commented that it is obligatory to distribute Zakaah among these categories of people, or among the categories which can be found. Otherwise, Zakaah is to be taken to places where any of these categories can be found.
It is impermissible for Zakaah to be distributed among categories of people besides the ones specified by Allaah. Thus, Zakaah is not to be used for other charitable projects such as building mosques or schools. The aforementioned aayah states that charity given as Zakaah is only for those categories of recipients. This means it is exclusively for them and not to be used for other causes.
The aforementioned eight categories cover two essential objectives: helping Muslims in need, and giving to those who would support and strengthen Islaam.
The first category among the eight is the completely destitute. These are people who do not have enough to live by and are unable to earn a living, or those who have enough for only some of the basic necessities of life. If they have nothing at all, they can be given Zakaah that suffices to cover all their needs for a full year. If they have a little, they can be given what would suffice for the needs they cannot cover themselves, and this is also for a full year.
The second category is the needy. These are in a better state than the destitute. These are people who have enough to take care of half or most of their basic necessities. They can be given Zakaah that would suffice for the remainder of their needs for a full year.
The third category is those employed to collect Zakaah. These are the people responsible for collecting Zakaah from those who give it, and then distributing it to the eligible recipients in accordance with the orders of the Muslim leader in authority. This category of people can be given an amount of the Zakaah collected as payment for their work. However, they are not allowed to be given any of it if the authorities already pay them a salary for their work.
The fourth category is those given Zakaah as a means of drawing their hearts to Islaam, and this includes both Muslims and non-Muslims. A non-Muslim can be given from Zakaah if it is anticipated that he would accept Islaam. Doing that can strengthen his resolve and intention to embrace Islaam. A non-Muslim can also be given from Zakaah if that would lead to him withholding from Muslims his own harm or the harm of others. A Muslim from this category can be given from Zakaah if that would strengthen his practice, be a source of encouragement to others like him, or serve other purposes that are of benefit to Muslims. Giving from Zakaah to certain people as a means of drawing their hearts to Islaam is only to be done when there is a need for it. It should not be done when there is no need to do so.
The fifth category is using Zakaah for setting certain people free. This includes slaves who have an agreement with their owners to purchase their freedom, but do not have the full amount. They can be given an amount of Zakaah that would be sufficient for them to fulfil their agreement and be freed from slavery. This category also includes the case where a Muslim uses his Zakaah to purchase a slave and then set him free. This category also includes using Zakaah to pay ransom for a Muslim captive.
The sixth category is using Zakaah for settling debts, and this is of two types. One type is the case of a person who has shouldered a debt in order to reconcile between others who have hostilities because of something between them that is unpaid. A person who takes that expense upon himself so as to settle the dispute is entitled to use Zakaah for fulfilling that purpose, and so that his own wealth would not be exhausted. In fact, the directives of Islaam even permit this type of person to ask others for help in order to accomplish that objective. The second type of situation covered by this category of Zakaah recipients is that of a person who himself is in debt and he is unable to pay off the amount. This type of person can be given an amount of Zakaah which he can use to pay off his debts.
The seventh category of Zakaah recipients is those who struggle in Allaah’s path. This refers to those who volunteer their services in government-endorsed armed struggle against enemies, and who do not receive a salary from the authorities. The term struggling in Allaah’s path, when left unqualified, refers to armed struggle.
The eighth category of Zakaah recipients is stranded travelers. This refers to travelers whose means have been exhausted and they have not yet reached their destination. Any such person can be given an amount of Zakaah sufficient for him to reach his destination. Ibn ‘Abbaas held that guests also fall under this category.
All except one of the foregoing categories are eligible to be given Zakaah according to their need. The exception is those employed to collect Zakaah, they are only eligible to be given what is specified as pay for their work, and they are entitled to this even if they are not poor.
Some specifics about how Zakaah is to be given
It is imperative to know which categories of people are the rightful recipients of zakaah, so that whatever Zakaah is collected can be given to them and so that the obligation of the person who gave the Zakaah can be fulfilled. Zakaah is to be given as soon as it becomes due on a person’s wealth unless there is a necessity which prevents that from being done. It is permissible to give Zakaah a year or two before it becomes due, and that can be distributed to the poor in monthly instalments if doing so would be best. Zakaah must be given with the intention of doing so as an act of worship to Allaah and to fulfil the obligation He prescribed. It may be best for the person himself to handle giving his Zakaah to entitled recipients since that would leave no room for doubt regarding it reaching them, but there is nothing wrong with him entrusting the task of distribution to others. It is not permissible to give Zakaah to one’s parents and ascendants, or one’s children and descendants. It is also not permissible for a man to give Zakaah to his wife since he is already obligated to support her financially. It is not permissible to give Zakaah to a non-Muslim, a slave, a rich person, a person who one is already obligated to support financially, or a person among the descendants of Haashim (the great grandfather of the Prophet Muhammad, sallallaahu ‘alayhi wa sallam). If someone gives Zakaah to other than its rightful recipients out of ignorance and then finds out later, what he gave does not fulfil the obligation. It would only fulfil the obligation if he gave it to someone he thought was poor but then turned out otherwise. In such a scenario, what he gave would fulfil the obligation. If someone is needy and it is his habit to accept Zakaah, it should be given to him without saying “this is Zakaah” so as to not cause him further hurt. If he is needy but it is not his habit to accept Zakaah, he can be informed that what he is being given is Zakaah. It is permissible to give one’s Zakaah to just one of the eight categories, and it can be given to just one person. It is best to give one’s Zakaah in one’s own locale, but it is also permissible to have it distributed elsewhere for a legitimate reason, such as having poor relatives there, or the people there being in greater need than one’s own locale. During the time of the Prophet (sallallaahu ‘alayhi wa sallam), there were instances where Zakaah from elsewhere was transferred to al-Madeenah and distributed among the Muhaajireen and Ansaar who were poor.
It is recommended to supplicate for the person who gives Zakaah, though there is no specific wording that is to be used, and Allaah knows best.