Wealth upon which Zakaah is Due

Zakaah  has  been  made  obligatory  upon  four  categories  of  wealth:  1) Grains and fruits produced by the earth,  2) Grazing or herding animals which feed freely from  the earth,  3) Gold and silver,  4) And inventory (stock) with which one does business.  For each of these categories, there is a specified amount under  which Zakaah is not obligatory (termed as ‘nisaab’).

Fruits and Grains 
  The nisaab for fruits and grains is 5 ‘wasaq’, and one wasaq is  equal to 60 saa’ measured during the time of the Prophet ().  This amount, measured according to the saa’ during the time  of the Prophet (), such as dates, raisins, wheat, rice, barley,  and their likes, is equal to 300 saa’ according to the saa’ during  the time of the Prophet (). [One saa’] is equal to 4 handfuls of  an average sized man.3 The amount which is due upon fruits and grains [if it reaches  the nisaab] is 10% if the date‐palms or plants relied upon natural means for water, such as rain, rivers, flowing streams and  their likes.  If they relied on unnatural means for water, such as using  animals to water or machines which lift water or their likes,  the amount which is due upon them is 5%, as has authentically  been reported by the Messenger of Allah ()4.


3 One saa’ is equal to about 3 kilograms of rice.  4 In a hadeeth narrated by al‐Bukhaari:  “The amount due upon that which is watered by the sky or streams, or  was.. is a tenth, and what was fed by (manual) watering a twentieth.” 

Grazing Animals 

 The nisaab for camels, cattle and sheep which fed from natural  grazing has been detailed in various authentic hadeeth of the  Messenger of Allah (), and one who desires knowledge about  this may ask the scholars about them. If it were not that we  seek not to lengthen [this treatise] we would have mentioned  them in order to gain the most benefit.

Gold and Silver 

  The nisaab for silver is 140 miskals. In the currency of Saudi  Arabia, this is equal to 56 riyals. The nisaab for gold is 20  miskals, which is equal to 11 3/7 pounds, equal to 92 grams.  The amount which is due upon them is 2.5 % of the total  amount if it reached the nisaab and was in his continuous possession for a period of one [Hijri] year.  Profits must be calculated with the original stock, and it is not  a condition that they be in a person’s possession for a period  of one year, just as the newborns of herding animals are totaled along with the animals. If the original amount [of gold  and silver] has reached the nisaab, it is not condition that the  profits be in one’s possession for the period of one year (i.e.  Zakaah must be paid on the whole amount). 

 Paper Currency 

 The paper currency and coined money which people use today come under the ruling of gold and silver, whether they be  called Dirhams, Dinars, Dollars, or anything else. If its value  reaches the nisaab of silver or gold and it is in a person’s possession for a period of one year, Zakaah becomes due upon it. 

Jewelry

  Gold and silver jewelry also comes under the [general] ruling  of gold and silver. If its weight reaches the nisaab and it is in  possession for a period of one year, Zakaah becomes obligatory upon it. This is the case even if the jewelry was actually worn by the owner or lent to others [and not just stored for  later use or profit] according to the correct of the two opinions  which the scholars hold. This is due to the general wording of  the Prophet () when he said:  “No owner of gold or silver who does not offer its due  right  (Zakaah)  except  that  in  the  Day  of  Judgement,  plates of fire will be flattened for him…”  …as mentioned previously.  It has also been confirmed of the Prophet () that he saw two  gold bangles on the hand of a woman and he said:  “Do you offer the zakaah for this?” She replied, “No.” He  said, “Are you pleased that Allah encloses you with two  bangles of fire on the Day of Judgement?” So she threw  them and said, “They are for Allah and His Messenger.”  (Abu Dawud and an‐Nasaa`i with a Hasan chain of narration)  It has authentically been reported of Umm Salamah () that  she wore some gold jewelry, and so she said, “O Messenger of  Allah! Is this regarded as hoarded wealth (al‐Kanz)? He ()  replied,  “Whatever had reached the amount liable for Zakaah,  and then Zakaah is paid upon it, it is not regarded as  hoarded wealth (al‐kanz).”  There are also other hadeeth mentioned in this regard. 

Inventory (Stock) 

  Inventory is the total amount of those commodities which are  in one’s possession for the purpose of sale. One must total his  inventory at the end of the year, and 2.5% must be paid from  its value, whether its value was equal, greater than, or less  than its price. Samurah narrated:  ››  ﻛﺎﻥ ﺭﺳﻮﻝ ﺍﷲ ﺻﻠﻰ ﺍﷲ ﻋﻠﻴﻪ ﻭﺳﻠﻢ ﻳﺄﻣﺮﻧﺎ ﺃﻥ ﳔﺮﺝ ﺍﻟﺼﺪﻗﺔ ﻣﻦ  ‹‹ ﺍﻟﺬﻱ ﻧﻌﺪﻩ ﻟﻠﺒﻴﻊ “The Messenger of Allah () would order us to give Zakaah for our commodities which we own in order to sell  (to trade with).” (Abu Dawud)   Some examples of commodities which are included in this ruling are as follows:
1. Land which one buys and sells, 
2. Buildings,
3. Cars,
4. Machines which lift water,
5. All other commodities which one owns in order to sell.
 As for the buildings which one owns and gives out on rent but  does not sell, Zakaah is due upon its rent, if it is in his possession for a year [after having reached the nisaab]. As for its  value, there is no Zakaah upon it, for it is not owned in order  to sell.

Also, there is no Zakaah on one’s personal cars, or taxis,  either  (or rental cars), if they are not owned in order to sell, for the  owner only purchased them for their use.  If the taxi owner (or rental car owner) saved an amount of  money which reaches the nisaab, he must pay Zakaah upon it  if a year passes and it is in his possession, with disregard as to  why he saved it, such as daily expenditures, marriage, purchasing land, returning a loan, or anything else. This is due to  the generality of the legislative proofs indicating the obligation  of Zakaah in the likes of these cases.  Also, the correct stance from the statements of the scholars is  that one is not excused from paying Zakaah if he is in debt,  due to what we mentioned above.  Zakaah must also be paid for the wealth of orphans and the  insane, according to the majority of the scholars, if the amount  has reached the nisaab and it is in their possession for the period of one year. The guardians must pay it on their behalf after the completion of one year due to the generality of the evidences, such as the statement of the Prophet () in the hadeeth  of Mu‘aadh when he sent him to [teach] the people of Yemen:  ››  ﺇﻥ ﺍﷲ ﺍﻓﺘﺮﺽ ﻋﻠﻴﻬﻢ ﺻﺪﻗﺔ ﰲ ﺃﻣﻮﺍﳍﻢ ﺗﺆﺧﺬ ﻣﻦ ﺃﻏﻨﻴﺎﺋﻬﻢ ﻭﺗﺮﺩ ﰲ ‹‹ ﻓﻘﺮﺍﺋﻬﻢ “…that  Allah  has  made  Zakaah  obligatory  on  their  wealth, which should be taken from their rich and given  to their poor.” (Abu Dawud) 

Those who have right over Zakaah 

  The Zakaah is a right of Allah, and one should not prefer those  who do not have right to it over others. A person should not  try to benefit in any way from it, nor should he use it to avoid  some personal harm. He should not seek to protect his own  wealth through it, nor should he seek to ward off any blame.  Rather, what is obligatory is that a Muslim give Zakaah to  those who have right over it and deserve it and not for any  ulterior motive. He should do so joyfully and sincerely for Allah in order that he is not held responsible for it and receives  abundant rewards.  Allah () clarified in His Noble Book the categories of people  who have a right over the Zakaah. Allah () said:  ﴿ ِﺇﻧَﻤﺎ ﺍﻟﺼَﺪﻗﹶﺎُﺕ ِﻟﻠﹾﻔﹸﻘﹶَﺮﺍِﺀ َﻭﺍﻟﹾَﻤَﺴﺎِﻛِﲔ َﻭﺍﻟﹾَﻌﺎِِﻣﻠَﲔ َﻋﻠﹶْﻴَﻬﺎ َﻭﺍﻟﹾُﻤَﱠﺆﻟﻔﹶِﺔ ﺍﻟﺴِﺒﻴِﻞ ﻓﹶِﺮﻳَﻀﺔﹰ
 ﻗﹸﻠﹸﻮُﺑُْﻬﻢ َِﻭﻓﻲ ﺍﻟﱢﺮﻗﹶﺎِﺏ َﻭﺍﻟﹾَﻐﺎِﺭِﻣَﲔ َِﻭﻓﻲ َِﺳﺒﻴِﻞ ﺍﻟﱠﻠِﻪ َِْﻭﺍﺑِﻦ  ﴾ ِﻣَﻦ ﺍﻟﱠﻠِﻪ َﻭﺍﻟﱠﻠُﻪ َِﻋﻠﻴﻢ َِﺣﻜﻴﻢ “The Sadaqaat (here it means Zakaah) are only for the  Fuqaraa´ (poor), and the Masaakeen (the poor) and those  employed to collect (the funds); and for to attract the  hearts of those who have been inclined (towards Islam);  and to free the captives; and for those in debt; and for Allah’s Cause (i.e. for Mujaahidoon ‐ those fighting in the  holy wars), and for the wayfarer (a traveler who is cut off  from everything); a duty imposed by Allah. And Allah is  All‐Knower, All‐Wise.” [Surah at‐Tawbah (9):60]
Allah  reminds  His  servants  by  concluding  this  verse  with  these two Great Names of Allah, that He is All‐Knowledgeable  of the conditions of His slaves; He knows who exactly deserves Zakaah and who does not. He is All‐Wise in his Legislation, Will and Measure; He does not do things except in a  manner which is perfectly suitable, even if some of the secrets  of His Wisdom may be unknown to some people. In this, His  slaves find peace in His Legislation and also submit and surrender to His Wisdom.  We ask Allah that He grant us and the Muslims Tawfeeq in  His religion, and Truthfulness in our relationship with Him,  and that we race to that which pleases Him, and that He keeps  us safe from those things which earn His Anger; indeed He is  All‐Hearing and Near.  And may the Peace and Blessings of Allah be upon His slave  and messenger, Muhammad, and upon his family and companions.

Selected Verdicts regarding Zakaah 


Zakaah on Salaries Q. I am an employee who earns a good salary, all praise is for  Allah, but I do not know how I should offer Zakaah for it.  Should I offer it for every month, or should I select a certain  month and offer Zakaah for whatever I have in my hands,  whether I earned it from my work or otherwise? Also, if I  spent  all  my  money  and  then  earned  some  more  which  reaches the nisaab, should I start calculating the year from the  date I received the first amount which finished, or from the  date I received the new amount?  A. Whenever you obtained a certain amount of money, you  should start to calculate the year from that date you receive  the new amount [if it reached the nisaab]. Whenever you obtain money, you should make a chart mentioning this. When a  year passes on this new amount [which has reached the nisaab], you should offer its Zakaah. Zakaah should be offered  for what you obtained in Muharram in Muharram [of the following year], what you obtained in Safar in Safar [of the following year], and what you obtained in Rabee’‐ul‐Aakhir in  Rabee’‐ul‐Aakhir[of the following year]5, etc. But if you paid  5 If the salary of one month does not reach the nisaab, then the calculation  starts when it does reach the nisaab. So if it takes three months to reach the Zakaah for the last amount before hand along with the first,  paying it before its time, it is fine and you are thanked. So if  you have received a salary for Muharran, Safar, Rabee’‐ulAwwal, Rabee’‐ul‐Aakhir, etc., and you have recorded all of  them, and then you pay the Zakaah for all of them beforehand  along with Muharram, there is no harm in this. You will be  paying the Zakaah for all of them when a year passes on the  first amount. There is no harm if you do this, rather this is better and preferable6. But what is obligatory upon you is that  you pay the Zakaah when its time comes; whenever a year  passes upon a certain amount [which has reached the nisaab],  you must pay what is due upon it according to your records  and time. And if you paid what was due upon some portion of  that wealth before its actual time along with [the payment of nisaab,  this  is  the  date  on  which  the  calculation  should  start.  The  next  amount will be recorded the next time the amount reaches nisaab, which  may be a few months later. So the person may not necessarily be paying  Zakaah for every month he received a salary, but rather he is paying it on  that amount which has been in his possession for a period of a year since the  time it reached the nisaab.   6 The reason it is preferable is that it is extremely difficult to record all the  money which comes into a person’s hands and leaves them, and this may  lead a person to improperly offer his Zakaah. If a person pays the Zakaah for  the remaining 11 months when a year passes on the first amount which  reached the nisaab, then he will have surely paid what was due on all his  wealth for that year. Although he was unsure whether the remaining 11  months actually will have remained in his possession for a total year, whatever extra he pays is regarded as charity. Zakaah on the wealth] before it, then there is no harm in this  as  we  mentioned.  (Majmoo’‐ul  Fataawaa,  Abdul‐Azeez  ibn  Baaz, v.14, p,138)    Q. I am an employee who earns a salary, and every month I  save a portion if it. There is no certain percentage which I save,  so how should I pay the Zakaah due upon this wealth?  A. It is obligatory upon you to pay the Zakaah of every portion which you have saved if a year passes with it in your possession and it had reached the nisaab. If you paid the Zakaah  for all the amounts beforehand at the time a year passes on the  first amount, this is sufficient. In this case, the Zakaah on the  later amounts would have been paid beforehand before a year  passes upon it, and paying Zakaah before a year passes upon  wealth is permissible, especially in cases where there is a need  and  a  legislative  advantage  in  doing  so.  (Majmoo’‐ul  Fataawaa, Abdul‐Azeez ibn Baaz, v.14, p,143)

Zakaah on Loans.

 Q.  By  the  Grace  of  Allah  and  his  Guidance,  I  worked  for  twenty years, and I saved three sums of money. I lent a relative of mine an amount for a fixed time period, and time is  passing and I have no hope of reimbursement. The second  amount I lent to another relative in order to do some business,  but years have passed without him doing anything with it.  The third amount is in my possession.  What is the ruling regarding the Zakaah on the amount which  was not reimbursed, the amount which was given for business  purposes but was not used, and the amount from which I personally spend? Enlighten us, may Allah enlighten you.  A. You must pay Zakaah for the amount which you have in  your possession as well as the amount which is with your relative for business but did not use it whenever a year passes  upon it, except if your relative spent the amount you gave him  [for business] for some personal need and is unable to return  it. In this case there is no Zakaah upon it until he reimburses  you and a year passes with it in your possession.  As for the amount which is with your first relative, the matter  requires some further clarification.  ‐ If he has wealth and is able to pay you back, you must pay  Zakaah upon the amount whenever a year passes upon it.  There is no harm in delaying the Zakaah until he reimburses  you and paying for all the previous years, but it is safer and  better that you pay it every year as a precaution against forgetfulness or death.  ‐ If he is unable to reimburse you, or he is able but is constantly deferring payment or is refusing to pay, it is not obligatory upon you to pay the Zakaah according to the correct of  the two stances of the scholars, until he reimburses you and a  year passes with it in your possession. Zakaah is meant as a  consolation (to the poor), and this consolation is not obligatory  upon wealth which you do now know whether you will obtain. (Majmoo’‐ul Fataawaa, Abdul‐Azeez ibn Baaz, v.14, p,42)

Interest-based Dealings with Banks and its Zakaah

 Q. Many people deal with banks, and it may be that they get  into impermissible dealings like interest. Is Zakaah to be paid  on this amount, and how is to be offered?  A. It is impermissible to deal in interest, whether with banks  or anything else, and all the profits gained from interest are  impermissible. They are not considered his wealth, and if he  took possession of it knowing the ruling of Allah in its regard,  it is obligatory that he disposes (of that wealth) by giving it to  charitable purposes. If he has not taken possession of it, he is  only allowed to take back his capital amount, as Allah ()  said:  ﴿ ﺍ ﺃﹶﻳَﻬﺎ َﻳﺎ ﺍﷲ َ ﱠِﻟﺬﻳ َﻦ ﺁَُﻣﻨﻮﺍﹾ ﺍﺗﻘﹸﻮﺍﹾ َﻭﺫﹶُﺭﻭﺍﹾ َﻣﺎ َِﺑﻘَﻲ ِﻣَﻦ ﺍﻟﱢَﺮﺑﺎ ِﺇﻥ ﻛﹸﻨُﺘﻢ ﻣْﺆِِﻣﻨَﲔ * َﺗﻔﹾَﻌﻠﹸﻮﺍﹾ
 ﻓﹶِﺈﻥ ﱠ ْﻟﻢ ﺍِﷲ
  ﻓﹶﺄﹾﺫﹶُﻧﻮﺍﹾ ِﺑَﺤْﺮ ٍﺏ ﱢﻣَﻦ  َﻭَﺭُﺳﻮِﻟِﻪ َِﻭﺇﻥ ُُْﺗﺒْﺘﻢ  ﴾ ﻓﹶﻠﹶﻜﹸْﻢ ُﺭُﺅﻭُﺱ ﺃﹶْﻣَﻮﺍِﻟﻜﹸْﻢ ﻻﹶ َﺗﻈﹾِﻠُﻤﻮﻥﹶ َﻭﻻﹶ ُﺗﻈﹾﻠﹶُﻤﻮﻥﹶ “O you who believe! Be afraid of Allah and give up what  remains (due to you) from interest, if you are (really) believers. * And if you do not do it, then take a notice of  war from Allah and His Messenger. But if you repent,  you shall have your capital sums. Deal not unjustly (by  asking more than your capital sums), and you shall not  be dealt with unjustly (by receiving less than your capital  sums).” [Surah al‐Baqarah (2):278‐279] If he had taken the interest before knowing the ruling of Allah  in its regard, he may keep it and it is not obligatory upon him  to dispose of it, as Allah said: 

“Allah has permitted trading and forbidden interest. So  whosoever  receives  an  admonition  from  his  Lord  and  stops eating interest shall not be punished for the past;  his case is for Allah (to judge); but whoever returns [to  dealing in interest)], such are the dwellers of the Fire ‐  they will abide therein.” [Surah al‐Baqarah (2):275] 

The person must pay Zakaah on that portion which is not from  the profits of interest, as he does for all his other wealth upon  which Zakaah is due. But if he did not have knowledge of its  impermissibility, Zakaah must also be paid upon the profits  made from interest before, for it is like the rest of his wealth  due to the verse mentioned above, All Guidance to Correctness is from Allah. (Majmoo’‐ul Fataawaa, Abdul‐Azeez ibn  Baaz, v.14, p,153)

Giving Zakaah to Islamic Centers 
Q. There is a charitable center for teaching Qur`aan to women  which will soon be open, by the Will of Allah (), and this  center, like other charitable projects, needs much money to  meet its expenditures, like salaries for the teachers, office furniture, buses for the teachers and students, etc. Is it permissible, O respected sheikh, that Zakaah be spent on this center? A. It is not permissible that Zakaah be spent on it except on  those teachers who are needy and whose husbands do not  spend on them, and those who have no well‐to‐do guardians  which are able to spend upon them. Salaries should be only be  given [from the Zakaah] to those of them who require money  for their necessary expenditures. As for office furniture and  buses, money other than Zakaah should be spent on them, like  charitable donations, endowments, and general charity.