Zakat-able Assets, Zakat
Threshold, and Livestocks
Importance of Prayer & Ruling of its Abandonment
Facing the Qiblah & Intention in the Prayer
Etiquettes of Walking to Prayer and its Description
Description of Prayer Continued
Description of Prayer Continued
Description of Prayer Continued
Pillars and Mandatory Acts of Prayer
Two Prostrations of Forgetfulness
Supererogatory (Voluntary) Prayers
Supererogatory (Voluntary) Prayers Continued
Times of Prohibition of (Supererogatory) Prayer
Congregational Prayers & Latecomers
Jumu'ah (Congregational Friday) Prayer
Introduction & Commercial and Selling
Selling of Primary & Secondary Commodities
Cancellation Options in Transactions
Cancellation Options Continued
Debt Transference & Guarantor-ship
Mortgaging & Security Deposits
Partnership & Companies Continued
Reviving Barren Lands & Per-Job Wage
Lost and Found Property & Foundlings
Prize Money & Deposits for Safekeeping
Zakat-able Assets, Zakat Threshold, and Livestocks
(-H): If he has multiple assets of the same category (for example: cash and cash, or cows and cows), he should add the increments to the total and pay zakat on all of it at the end of the ḥawl. (-M): Agreed with (-H) on the free-grazing livestock and with (S, A) on the rest.
The position of (H) is easier for most people to follow since the majority opinion leads to having many due dates for zakat during the year.
They agreed on the following: The passing of the ḥawl is a condition of obligation for zakat on livestock, gold and silver, and merchandise. If the money emanated from assets he had, its ḥawl is that of the original assets.
If it is of a different kind (for example: one had cows and then earned cash), it will not be zakatable until a ḥawl passes since its acquisition. If it is of the same kind, but did not emanate from the original, they disagreed as described above.
Zakat is only obligatory on four types [of property]:
1. Free-grazing, 467 domesticated livestock
2. What is produced or extracted from the land
3. Silver and gold
4. Merchandise prepared for sale.
وَلاَ تَجِبُ الزَّكَاةُ إِلاَّ فِيْ أَرْبَعَةِ أَنْوَاعٍ:
١.السَّائِمَةِ مِنْ بَهِيْمَةِ الأَنْعَامِ
.٢.وَالْخَارِجِ مِنَ الأَرْضِ
.٣.وَالأَثْمَانِ
. ٤.وَعُرُوْضِ التِّجَارَةِ
467. They agreed that zakat is due on the free-grazing livestock grazing on public pasturage.
(-M): Livestock is zakatable, whether or not it feeds off public pasturage.
(A) + (+H, +S): Only free-grazing livestock (camels, cows, sheep, and goats) are zakatable. Note that buffalos are treated like cows.
There is no zakat on any of this until it reaches the niṣâb.
468
If the value reaches or exceeds the nisâb, then zakat is obligatory on the full amount – except for free-grazing and domesticated livestock, for which there is nothing obligatory on that which falls between two brackets.
وَلاَ زَكَاةَ فِيْ شَيْءٍ مِنْ ذٰلِكَ حَتَّى يَبْلُغَ نِصَابًا. وَتَجِبُ فِيْمَا زَادَ عَلَى النِّصَابِ بِحِسَابِهِ إِلاَّ السَّائِمَةَ، فَلاَ شَيْءَ فِيْ أَوْقَاصِهَا.
468. For example, for 30 cows, the zakat due is a single one-year-old male calf. For 40 cows, you must give a two-year-old female calf. If you have 35 cows, you will give the same as one who has 30.
بَابُ زَكَاةِ السَّائِمَةِ
This refers to the free-grazing, domesticated livestock which is taken to pasture, and it is of three kinds:
وَهِيَ الرَّاعِيَةُ، وَهِيَ ثَلاَثَةُ أَنْوَاعٍ:
أَحَدُهَا الإِبِلُ:
١.وَلاَ شَيْءَ فِيْهَا حَتَّى تَبْلُغَ خَمْسًا، فَيَجِبُ فِيْهَا شَاةٌ
.٢. وَفِي الْعَشْرِ شَاتَانِ، وَفِي خَمْسَ عَشْرَةَ ثَلاَثُ شِيَاهٍ
.٣.وَفِي الْعِشْرِيْنَ أَرْبَعُ شِيَاهٍ ، إِلَى خَمْسٍ وَعِشْرِيْنَ، فَفِيْهَا بِنْتُ مَخَاضٍ وَهِيَ بِنْتُ سَنَةٍ، فَإِنْ لَمْ تَكُنْ عِنْدَهُ، فَابْنُ لَبُوْنٍ، وَهُوَ ابْنُ سَنَتَيْنِ.
٤.إِلَى سِتٍّ وَثَلاَثِيْنَ، فَيَجِبُ فِيْهَا ابْنَةُ لَبُوْنٍ، إِلَى سِتٍّ وَأَرْبَعِيْنَ، فَيَجِبُ فِيْهَا حِقَّةٌ لَهَا ثَلاَثُ سِنِيْنَ
٥.إِلَى إِحْدَى وَسِتِّيْنَ، فَيَجِبُ فِيْهَا جَذَعَةٌ، وَلَهَا أَرْبَعُ سِنِيْنَ، إِلَى سِتٍّ وَسَبْعِيْنَ، فَفِيْهَا
469. Bint makhâḍ literally means that her mother is pregnant, so the bint makhâḍ would be one year old.
470. Ibn laboon literally means that his mother is breastfeeding, so the ibn laboon would be two years old.
471. Called ḥiqqah because it is ready to be ridden.
jadha‘ah, which is a four-year-old female camel. This is applicable up to 76, then [from 76-90, the zakat] obligatory on them would be two bint laboons (two-year-old female camels).
6) This is applicable up to 91 camels, then [from 91-120, the zakat] obligatory on them is two ḥiqqahs (three-year-old female camels). This is applicable up to 120 camels. Then if they increase by just one camel, [the zakat] on them would be three bint laboons (two-year-old female camels).
7) Then for every 50 [camels], a ḥiqqah [must be paid], and for every 40, a bint laboon [must be paid] until [they reach] 200, which combines two options: One may either pay four ḥiqqahs (three-year-old female camels) or five bint laboons (two-year-old female camels).
ابْنَتَا لَبُوْنٍ.
٦.إِلَى إِحْدَى وَتِسْعِيْنَ، فَفِيْهَا حِقَّتَانِ، إِلَى عِشْرِيْنَ وَمِائَةٍ، فَإِذَا زَادَتْ وَاحِدَةً، فَفِيْهاَ ثَلاَثُ بَنَاتِ لَبُوْنٍ
.٧. ثُمَّ فِيْ كُلِّ خَمْسِيْنَ حِقَّةٌ، وَفِيْ كُلِّ أَرْبَعِيْنَ بِنْتُ لَبُوْنٍ إِلَى مِئَتَيْنِ، فَيَجْتَمِعُ الْفَرْضَانِ، فَإِنْ شَاءَ أَخْرَجَ أَرْبَعَ حِقَاقٍ، وَإِنْ شَاءَ خَمْسَ بَنَاتِ لَبُوْنٍ
If one owes [a camel of] a certain age but cannot find it, he should pay one [age level] less than it, plus two sheep or 20 dirhams; or if he prefers, he may pay one [age level] higher than it, and take two sheep or 20 dirhams.
وَمَنْ وَجَبَتْ عَلَيْهِ سِنٌّ فَلَمْ يَجِدْهَا، أَخْرَجَ أَدْنَى مِنْهَا وَمَعَهَا شَاتَانِ، أَوْ عِشْرُوْنَ دِرْهَمًا، وَإِنْ شَاءَ أَخْرَجَ أَعْلَى مِنْهَا وَأَخَذَ شَاتَيْنِ أَوْ عِشْرِيْنَ دِرْهَمًا.
Second: Cows There is no [zakat] on them until they reach 30 [in number], then [the zakat] that is obligatory on them is a tabi‘ or tabi‘ah, which is a one-year-old male or female cow. This is applicable up to 40, then [from 40-59, the zakat] on them would be a musinnah, which is a two-year-old female cow. This is
النَّوْعُ الثَّانِيْ الْبَقَرُ: وَلاَ شَيْءَ فِيْهَا حَتَّى تَبْلُغَ ثَلاَثِيْنَ، فَيَجِبُ فِيْهَا تَبِيْعٌ، أَوْ تَبِيْعَةٌ، لَهَا سَنَةٌ، إِلَى أَرْبَعِيْنَ، فَفِيْهَا مُسِنَّةٌ، لَهَا سَنَتَانِ، إِلَى سِتِّيْنَ، فَفِيْهَا تَبِيْعَانِ،
applicable up to 60, then [from 60-69, the zakat] on them would be two tabi‘ (one-year-old cows). This is applicable up to 70, then [from 70, the zakat] would be a tabi‘ (a one-year-old cow) and a musinnah (a two-year-old female cow). Then, for every 30 [cows], a tabi‘ (a one-year-old cow), and for every 40 [cows], a musinnah (a two – year-old female cow).
إِلَى سَبْعِيْنَ فَفِيْهَا تَبِيْعٌ وَمُسِنَّةٌ، ثُمَّ فِيْ كُلِّ ثَلاَثِيْنَ تَبِيْعٌ، وَفِيْ كُلِّ أَرْبَعِيْنَ مُسِنَّةٌ.
Third: Sheep There is no obligation on them until they reach 40 [in number]. Then, up to 120, [the zakat] on them is one sheep. If [their number] increases by one [to 121], up to 200, [the zakat] on them is two sheep. Then, if [their number] increases by one [to 201], [the zakat] on them [201-399] would be three sheep. Then [the zakat] for every 100 is one sheep.
النَّوْعُ الثَّالِثُ الْغَنَمُ: وَلاَ شَيْءَ فِيْهَا حَتَّى تَبْلُغَ أَرْبَعِيْنَ، فَفِيْهَا شَاةٌ، إِلَى عِشْرِيْنَ وَمِائَةٍ، فَإِذَا زَادَتْ وَاحِدَةً، فَفِيْهَا شَاتَانِ، إِلَى مِئَتَيْنِ، فَإِذَا زَادَتْ وَاحِدَةً، فَفِيْهَا ثَلاَثُ شِيَاهٍ، ثُمَّ فِيْ كُلِّ مِائَةٍ شَاةٌ.
A male goat may not be taken as zakat, nor a one-eyed animal, a very old one, a mother that has just given birth and is nursing her offspring, an animal about to give birth, or a fattened beast that has been singled out to be slaughtered. Neither the worst nor the best kind of property is to be taken as zakat except when the owners of the property donate it. He must only give [as zakat] healthy, female animals except for the 30 cows and the two-year-old male camel (ibn laboon) instead of the one-year-old female camel (bint makhâḍ) if he cannot find one.
وَلاَ يُؤْخَذُ فِي الصَّدَقَةِ تَيْسٌ، وَلاَ ذَاتَ عَوَارٍ، وَلاَ هَرِمَةٌ، وَلاَ الرُّبَّى، وَلاَ الْمَاخِضُ، وَلاَ الأَكُوْلَةُ. وَلاَ يُؤْخَذُ شِرَارُ الْمَالِ، وَلاَ كَرَائِمُهُ، إِلاَّ أَنْ يَتَبَرَّعُوْا بِهِ. وَلاَ يُخْرِجُ إِلاَّ أُنْثَى صَحِيْحَةً إِلاَّ فِيْ ثَلاَثِيْنَ مِنَ الْبَقَرِ، وَابْنَ لَبُوْنٍ مَكَانَ بِنْتِ مَخَاضٍ إِذَا عَدِمَهَا، إِلاَّ أَنْ تَكُوْنَ مَاشِيَتُهُ كُلُّهَا ذُكُوْرًا أَوْ مِرَاضًا، فَيُجْزِئُ وَاحِدٌ
However, if all his sheep are male or sick, it would be acceptable [to pay] just one of them. He is only obliged to pay a six-month-old (jadha‘ah) from the sheep, or a one-year-old female (thaniyah) from the goats, and the recommended age level [of other kinds] unless the owner of the property chooses to pay an age level that is higher than what is obligatory. If they are all young, it is permissible to pay one that is young. If they are a mixture of healthy and sick, male and female, and young and old, he must pay a healthy, mature female; its value should be an average of the whole flock. If it is a mixture of foreign and Arab animals, cows and buffalos, goats and sheep, good and bad, fat and thin, he should pay one of average value. 472 which
مِنْهَا، وَلاَ يُخْرِجُ إِلاَّ جَذَعَةً مِنَ الضَّأْنِ، أَوْ ثَنِيَّةً مِنَ الْمَعْزِ، أَوِ السِّنَّ الْمَنْصُوْصَ عَلَيْهَا، إِلاَّ أَنْ يَخْتَارَ رَبُّ الْمَالِ إِخْرَاجَ سِنٍّ أَعْلَى مِنَ الْوَاجِبِ، أَوْ تَكُوْنَ كُلُّهَا صِغَارًا، فَيُخرِج صَغِيْرَةً، وَإِنْ كَانَ فِيْهَا صِحَاحٌ وَمِرَاضٌ، وَذُكُوْرٌ وَإِنَاثٌ، وَصِغَارٌ وَكِبَارٌ، أَخْرَجَ صَحِيْحَةً كَبِيْرَةً، قِيْمَتُهَا عَلَى قَدْرِ قِيْمَةِ الْمَالَيْنِ. وَإِنْ كَانَ فِيْهَا بَخَاتِيُّ وَعِرَابٌ، وَبَقَرٌ وَجَوَامِيْسُ، وَمَعْزٌ وَضَأْنٌ، وَكِرَامٌ وَلِئَامٌ، وَسِمَانٌ وَمَهَازِيْلُ، أُخِذَ مِنْ أَحَدِهِمَا بِقَدْرِ قِيْمَةِ
472. The average is established by calculating the value of all livestock of the same species and then dividing that by the number of livestock.
الْمَالَيْنِ.
If a group of people share [joint ownership of] the same niṣâb (zakat threshold) of free-grazing, domesticated livestock for an entire ḥawl, and their fields for pasture, stud animals, barns, milking sheds and watering holes are the same, then the ruling on their zakat is as if they were one person. If one of them pays the obligation from his property, the others should reimburse him according to their share. Joint property has no effect except on free-grazing, domesticated livestock. 473 which
وَإِنِ اخْتَلَطَ جَمَاعَةٌ فِيْ نِصَابٍ مِنَ السَّائِمَةِ حَوْلاً كَامِلاً، وَكَانَ مَرْعَاهُمْ وَفَحْلُهُمْ، وَمَبِيْتُهُمْ وَمِحْلَبُهُمْ، وَمَشْرَبُهُمْ وَاحِدًا، فَحُكْمُ زَكَاتِهِمْ حُكْمُ زَكَاةِ الْوَاحِدِ. وَإِذَا أُخْرِجَ الْفَرْضُ مِنْ مَالِ أَحَدِهِمْ، رَجَعَ عَلَى خُلَطَائِهِ بِحِصَصِهِمْ مِنْهُ.
473. Joint Ownership
(A) + (+M): Joint ownership only affects the zakat of livestock. However, for (-M), joint ownership is consequential only if each partner owned a niṣâb. (a) + (-S): It also affects the zakat of merchandise, gold and silver, and crops.
وَلاَ تُؤَثِّرُ الْخِلْطَةُ فِيْ غَيْرِ السَّائِمَةِ.
Hence, corporations of any sort will be treated like one entity. (-H): It does not affect the zakat of anything.
( Page : no 59)