Zakat: Meaning, Ruling and Benefits

The literal meaning of “Zakat” is purity. Its Islamic technical meaning designates the annual amount of wealth, food, property, etc. which a Muslim with adequate means must distribute among the rightful beneficiaries.

Zakat is a remarkable institution and a major pillar of Islam. Allah, Almighty, Says (what means): “And establish the Prayer, and pay Zakat (the poor-due)…” [Quran, 2:43]

Moreover, Zakat is an obligatory act because it is one of the pillars of Islam: The Prophet SAW (may Allah exalt his mention) said: “Islam was built upon five (pillars): `The testimony that none has the right to be worshipped but Allah and that Muhammad is the Messenger of Allah; the establishment of the prayer; paying the obligatory charity (Zakat); pilgrimage to the House (Hajj to the Kaaba in Makkah) and fasting (the month of) Ramadan.”‘ [Al-Bukhari and Muslim]

Zakat is a small portion of the Muslim’s wealth that must be given to the poor or to other specified beneficiaries. Whoever claims that Zakat is not obligatory and refuses to pay it, is not a Muslim, but a Muslim who refuses to pay Zakat due to stinginess, while affirming its obligation, has committed a great sin for which one will be severely punished.

Allah, Almighty, Says (what means): “…and as for those who hoard treasures of gold and silver, and do not spend them for the sake of Allah, announce unto them a painful torment. On the Day when that [hoarded wealth] shall be heated in the Fire of Hell and with it will be branded their foreheads, their flanks, and their backs, (and it will be said unto them): `This is the treasure which you hoarded for yourselves. Now taste of what you used to hoard.” [Quran 9: 34-35]

He, Almighty, also Says (what means): “And let not those who covetously withhold of that which Allah has bestowed on them of His Bounty (Wealth) think that it is good for them (and so they do not pay Zakat). No, it will be worse for them; the things which they covetously withheld will be tied to their necks like a collar on the Day of Resurrection…” [Quran 3:180]

There is no equivalent in any other language to the word “Zakat” and the meaning it conveys. It is not just a form of charity, or alms-giving or tax or tithe. Nor, is it simply an expression of kindness; it is all of these combined and much more. It is a duty enjoined by Allah and a source of purification for the individual and society as a whole.

He, Almighty, Says (what means): “Take from their wealth ‘sadaqah’ (Zakat) in order to purify them and sanctify them with it.” [Quran 9: 103]

Zakat benefits society in many ways. Here is an explanation of the far-reaching effects of it:

  1. Zakat purifies the individual and his wealth. The status of his wealth is increased with Allah and in turn, he will be rewarded. When a person becomes liable for paying Zakat, a certain percentage of his wealth should be distributed immediately in the correct manner, because at that point, the wealth which is to be distributed does not belong to him. If this wealth is retained, it spoils the status of all of his wealth.
  2. Zakat does not only purify the property of the one who gives it, but it also purifies his heart from selfishness and greed. In return, it purifies the heart of the recipient from envy and jealousy, and it fosters in his heart goodwill and warm wishes toward the contributor. As a result, the rich and poor of society are bound together as a unit, working together and helping one another.
  3. Zakat decreases the sufferings of the needy and poor members of society, however, those in need should not depend on it completely.
  4. Zakat is an effective means of developing the spirit of social responsibility on the part of the well-to-do, and the feeling of security and belonging on the part of the underprivileged.
  5. Zakat is a clear manifestation of the spiritual and humanitarian interactions between the individual and society. It is a sound illustration of the fact that though Islam does not hinder private enterprise or condemn private possessions, it does not tolerate selfish and greedy control of wealth and property. It is an expression of the general philosophy of Islam which adopts a moderate and effective course between the Individual and Society.

In conclusion, we mention a calling by Allah, Almighty (what means): “O You who believe! Shall I lead you to a bargain that will save you from grievous suffering [in this world and in the life to come)? You are to believe in Allah and His Messenger and strive hard in Allah’s cause with your possessions and your lives: this is for your own good – if you had known it.” [Qur’an, 61: 10-11]


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Rules and Ratio of Zakat In Islam

Zakat is the purification of maal (wealth). It is to be paid once in a year i.e. at the end of a calendar year when at the end we are left with any possessions on which zakat can be counted. There is a question about zakat payment. People often forget their poor neighbors and poor relatives while paying zakat and pay it to the distant NGOs or to any organization. There are certain rules devised in shariah about payment of zakat and who deserve to get it first.

Here, one important thing should be noted that taking zakat is not an insult, rather zakat is that purest part of the money that is taken and given in the name of Allah SWT as an obligation.

1. Zakat cannot be given to a person who owns 85 gram of gold or 595 gram of silver or the equivalent wealth. A person who owns household items like carpets and utensils, etc that are under possession and are not being used, then these items come under the accumulation of wealth then such a person does not deserve zakat. Even if given zakat, that will serve the obligation.

2. Zakat cannot be given to non-muslims.

3. Zakat cannot be given to mother, father, maternal and paternal grandparents, or great grandparents, to offsprings, to grand or great-grandchildren, husband to wife or wife to husband. Other than them, zakat can be given to other relatives, such as brothers, sisters, cousins, nieces, nephews, etc.

4. Zakat cannot be given to sayyids, i.e. to the descendants of Prophet Muhammad SAW from His daughter Fatima RA and His uncle Abbas. But only the genuine sayyid, and not every person is sayyid who claims to be so.

5. Zakat cannot be given as payment of services.

6. Zakat cannot be paid for the building, repairing or renovation of mosques because a mosque is a worship place and called the place of Allah SWT.

7. A person cannot use zakat for burial and such expenses but if the heirs of the dead as poor, they can take zakat and can use it for the same purpose.

8. Zakat money cannot be used to pay the outstanding debts of a person who died. If paid, such action will be considered invalid.


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Give Zakat to Immediate Relatives or a Mosque?

You can pay zakat to any relative who is not:

  • Your parent, grandparent and ascending
  • Your child, grandchild and descending
  • Your spouse

As for all other relatives then it is not only permissible but better to pay zakat to them if they are valid zakat-recipients.

With regards to giving zakat directly to a mosque then that is not validexcept if they are collecting the funds to disburse to those zakat-eligible individuals

Zakat can only be given to an actual poor person who takes possession of the given zakat. a virtuous project such as “building a mosque” is neither a person nor poor, and therefore one cannot give zakat to build a mosque.

May Allah reward we immensely for our great concern for our religion, and make us a source for spreading the deen of Allah in our community.


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How Should Money from Prohibited Means, Fidyah and Kaffarah be Managed by The Baitulmal?

How should the money from prohibited means, fidyah and kaffarah be managed by the Baitulmal (or zakat institutions)?

Praise and thanks to Allah for the many countless blessings He has blessed us all with. Blessings and salutations to the Prophet Muhammad, his family, companions and all those that follow his teachings to the day of judgment.

We are informed regarding this issue and the 92nd Islamic Syari’ah Consultative Committee of Federal Territories Meeting on 7th July 2015 was held to discuss this issue, where the following are what has been agreed.

Kaffarah for Fasting

Kaffarah means an act that is performed as an effort to remove or erase a sin by freeing a slave, a donation to charity and fasting under certain conditions. It is also an action that could patch any imperfections in our worship.

First: Where Should the Money from Prohibited, In Contradiction with Sya’riah or Doubtful Means be Distributed To?

According to Ibn al-Arabi in his commentaries:

“If someone is in doubt, and he is uncertain how much of it is permissible and how much is prohibited with him, then it is obligated for him to be careful about the amount he has with him and he is obligated to return the money to their rightful owner until he no longer has doubts about the remaining he has with him.”

Al-Imam al-Ghazali in Ihya’ Ulumuddin (2/93) said:

“If the permissible and prohibited assets are incorporated with one another and cannot be differentiated, then it is permissible for us to use it. This is in regards to the asset or property that we receive today (during the time of al-Imam Ghazali, who pass away on 505H, where the incorporation of permissible and prohibited is grave, and the case is worse now). However, if the permissible and prohibited can be differentiated, then, it is obligatory to avoid the prohibited.”

[Al-Ghazali in Ihya’ Ulumuddin (2/93)]

The conclusion that can be drawn for when the income of someone is from both the permissible and prohibited:

  • Try to differentiate between the permissible and prohibited
  • If that is possible, then the prohibited money should be returned to their rightful owner and the remaining can be spent for one’s family expenses.
  • If it cannot be differentiated, then it is permissible to be used.

As for money from prohibited means:

  • It should be returned to its rightful owner
  • Distributed for the benefit of Muslims, such as building roads, bridges, toilets, and others.
  • Baitulmal
  • Donated to charity on behalf of the rightful owner

Second: Fidyah

Fidyah is a fine for a Muslim who has reached puberty if one left an obligatory fast for certain reason or if he delayed replacing the fast (qadha) in Ramadan.

For someone who does not replace (qadha) the obligatory fast until the next Ramadan, then he has to pay fidyah and qadha. Syeikh Muhammad Syarbini al-Khatib stated in al-Iqna’ (1/243) (which means):

“And whoever delayed the replacement (qadha) of Ramadan fasting when he is capable until the next Ramadan, then he has to pay a mudd (a cup) of food (rice in Malaysia) for each day (that is not replaced) and to replace (qadha) the number of days that he has missed. This is the opinion of the six companions of the Prophet and not even a single companion contradicted this opinion. And it is considered a sin to delay it. He (al-Nawawi) said: It is obligatory for him to pay a cup of food if he does not replace the fasting until the next Ramadan. However, if he is incapable to qadha (replace) the fast due to prolonged illness until the next Ramadan, then there is no fidyah for him because of this.”

[Muhammad Syarbini al-Khatib in al-Iqna’ (1/243)]

Methods of Payment

First: According to Imam al-Syafi’e, payment in the form of money to replace food (rice) is invalid [Refers the explanation by al-Mawardi in his book al-Hawi al-Kabir (2/179)]. However, contemporary scholars ruled it permissible.

Second: In mazhab Hanafi, it is permissible to pay fidyah through cash (the equivalent price of food) as a replacement of the food. If someone pays his fidyah through cash (in his currency, for example, Ringgit Malaysia or US Dollar), it is valid. Scholars of mazhab Hanafi have differing opinions regarding which is prioritized; food or its price (cash/money) [refers al-Mawardi in al-Hawi al-Kabir (3/179); az-Zabidi al-Ibadi in al-Jawharah an-Nayyirah (1/134); and Badruddin al -Aini al-‘itabi al-Hanafi in Al-Banayah Syarah al-Hidayah (3/349)].

Third: When we conform (taqlid) to Mazhab Hanafi in paying (by cash) for fidyah, the amount is half a sa’ from wheat or one sa’ of barley or dates. What should be reminded, in mazhab Hanafi the fidyah is not from ghalib qut al-balad (staple food of a country), unlike in mazhab Syafie, but in their opinion, the fidyah is half sa’ of wheat or one sa’ of barley or dates. One sa’ according to mazhab Hanafi is equivalent to 6 mudd and not 4 mudd as the opinion of mazhab Syafie. Hence, when evaluating the value for fidyah one must take into account regarding this difference. As an example, the price of ½ sa’ of wheat (is equivalent to 3 mudd in mazhab Hanafi) using cash, then distributed to the rightful recipients (the poor and needy). Thus, for the application of it in Malaysia, firstly, the price of ½ sa’ of wheat or one sa’ of barley or dates need to be determined. As an example, if the price is RM3 (almost equivalent to USD1), then the fidyah of RM3 is valid. However, to take a cautious approach in this issue, then you can set the fidyah as RM4 and set the intention of the extra RM1 for donation [refers Muhammad Bin Hasan as-Syaibani in al-Hujjah ‘Ala Ahl al-Madinah (1/398); as-Sarakhsi al-Hanafi in al-Mabsuth (3/100)].

Fourth: It is permissible to give fidyah through a representative who will then distribute it to the rightful recipients. This is one of the exceptions of invalidity of using representatives in doing ibadah. In regards to giving fidyah through a representative, the representative must be someone who is knowledgeable and trustworthy. It is also permissible to give it to an employee of a religious body (for example to country’s baitulmal) where it is an official body responsible to distribute fidyah to the rightful recipients in accordance with Islam [refers al-Khatib Asyarbini as-Syafi`e in Mughni al-Muhtaj].

Fifth: Important reminder; it is invalid to pay fidyah before it is due and it is paid according to the number of days. Thus, a fidyah is invalid if it is paid at the beginning of Ramadan for 30 days [refers al-Nawawi in al-Majmu’].

As a conclusion, money from prohibited means can be used as a general fund for the benefit of the public, while fidyah and kaffarah are distributed to the poor and needy.

May this explanation be an answer to the issue of money in Baitulmal account of which from kifarah, fidyah and prohibited means.

Wallahua’lam.

Taken with slight changes from http://muftiwp.gov.my

Zakatable Property And Zakat Rates.

What property is zakatable and what are the zakat rates? One must pay zakat annually on the following items held for at least one lunar year: [Find it here…]

What property is zakatable and what are the zakat rates?

One must pay zakat annually on the following items held for at least one lunar year:

Gold and Silver: Gold exceeding 87.479 grams (about 0.2 lbs) at 2.5% (or 1/40th), in gold or its cash equivalent; Silver exceeding 613.35 grams (about 1.35 lbs) at 2.5%, in silver or its cash equivalent; includes all forms of gold and silver jewelry;

Cash and other exchangeable monetary instruments exceeding the equivalent of the silver nisab at 2.5% (including savings and stocks);

Tradable goods: Tradable goods such as stocks, inventory and merchandise for resale that exceed the equivalent of the silver nisab at 2.5% if the goods were bought with silver or a monetary instrument (e.g. cash, stock, goods); or exceeding the equivalent of the gold nisab at 2.5% if the goods were bought with gold;

Agricultural products: Most scholars say that there is no Zakah due on plants or fruits until they attain the amount of five Wasaqs. Five Wasaqs equal, according to the majority of scholars, 651.4 kg. Zakah is due on plants when the grains mature and are ready to be rubbed off and on the fruit when it is ripened. The rate of Zakah differs according to the method of irrigation. If it is watered naturally without the use of artificial means, then the due Zakah is 10 % of the harvest. However, if it is irrigated by machinery or with purchased water, then the Zakah payable is 5 % of the harvest.

Animals and livestock: equal to or exceeding 40 head of sheep and goat, 30 head of cattle or 5 head of camel.

Nisab
Nisab is measured either 1) separately (for gold, silver, cash, stocks, and other exchangeable monetary instruments, and trade goods), by measuring the nisab separately for each zakatable category; or 2) if individual measures fall below the nisab amount, it is obligatory to combine individual measures from each category (of gold, silver, and so on) to determine the total amount of zakatable property; livestock is always measured separately.

Zakat is only obligatory on property possessed for at least one lunar year, though if during the year while the value of the property exceeds the nisab and more property which is held for less than one year is added to the original amount, zakat is paid on the new amount (i.e. zakat is paid on the original property held for one year plus new property held for less than one year).

Is Zakat Due on the Same Wealth Each Year?

The yearly repeatability of the zakat of the same wealth is explicitly mentioned in the hadith of the Prophet (meaning): “There is no zakat due on property/wealth until the year passes while it is being owned” [Narrated in Abu Dawud and elsewhere with a fair chain]…..

The yearly repeatability of the zakat of the same wealth is explicitly mentioned in the hadith of the Prophet (meaning): “There is no zakat due on property/wealth until the year passes while it is being owned” [Narrated in Abu Dawud and elsewhere with a fair chain].

The meaning of the above wording is “whenever the year passes over any property, year after year.” If the hadith meant to say that only one year is counted and then no more zakat is due over the same wealth, the wording would have stated “after one year passes (and no more after that)”; but he said al-hawl “the year” with the definite article of `ahd (previous knowledge) to indicate regularity and repetition in time, because it is time or more precisely the lunar year that actually makes wealth subject to zakat rather than a property of wealth itself; and the year is circular, not linear.

An important indirect proof is also found in the hadith of the Prophet (meaing): “Put to work the wealth of the orphan so that zakat will not eat it up.” In the Sunan and it is sahih li-ghayrih. This is because the same wealth will be zakatable year after year. One of the major sahaba, Abd Allah b. `Amr b. al-‘As would pay the zakat of his daughters’ gold every year (the same gold) as narrated by al-Qasim b. Sallam in Kitab al-Amwal.

Hence, as everyone knows, if a person withheld the obligatory zakat on his wealth for 5 years, he would have to pay the zakat due on the accumulated wealth of five years, not just the zakat that would have been due at the end of the first year. Furthermore, there is ijma’ (consensus) that zakat is every year even on the same wealth.

The legal reason (sabab) for the obligatoriness of zakat is one’s ownership of the nisab (minimum wealth) and its legal precondition is the passing of the year. These are the two requirements; there is no third requirement that the wealth in question never to have been zakated before. The wisdom (hikma) of repeated zakatability is because gold, silver, livestock and merchandise are all types of wealth described as “mazinnat numuww” i.e. wealth that is susceptible of growth. Hence harvests are not repeatedly zakatable because they tend to spoil over time.

One’s unzakated wealth becomes haram for oneself if the due zakat is not remitted. Blocking zakat from the poor and needy and the rest of the zakat recipients in the Ummah with an invented pretext that was unheard of among all previous generations is a huge offence, and an indescribable injustice as well as an attempt to corrupt the third Pillar of Islam.

And Allah knows best.

Zakat on Unlawful (Haram) Wealth?

Firstly we should know that Allah commands His believing servants to spend on charity. Ibn Abbas states that this should from the pure, honest money they have earned and from the fruits and vegetables that have been grown for them in the land. Ibn Abbas said: “Allah commanded them to spend from the purest, finest and best types of money, and prohibited them spending from evil and dishonest money because Allah is pure and good and only accepts that which is pure and good.” [Ibn Kathir: 1/630]

Firstly we should know that Allah commands His believing servants to spend on charity. Ibn Abbas states that this should from the pure, honest money they have earned and from the fruits and vegetables that have been grown for them in the land.

Ibn Abbas said: “Allah commanded them to spend from the purest, finest and best types of money, and prohibited them spending from evil and dishonest money because Allah is pure and good and only accepts that which is pure and good.” [Ibn Kathir: 1/630]

Allah also said:

O you who have believed, spend from the good things which you have earned and from that which We have produced for you from the earth. And do not aim toward the defective therefrom, spending [from that] while you would not take it [yourself] except with closed eyes. And know that Allah is Free of need and Praiseworthy.” [Al-Quran, surah Al-Baqarah (2): 267]

Abu Huraira narrated that Allah’s Messenger (ﷺ) said:

If one give in charity what equals one date-fruit from the honestly earned money and Allah accepts only the honestly earned money –Allah takes it in His right (hand) and then enlarges its reward for that person (who has given it), as anyone of you brings up his baby horse, so much so that it becomes as big as a mountain.” [Refer Sahih al-Bukhari, hadith no. 1410]

Abu Hurairah narrated that the Messenger of Allah said:

O people, Allah is tayyib (good) and does not accept anything, but that which is good. Allah has enjoined on the believers what He has enjoined upon the Messengers. He (ﷺ) says: “O messengers, eat from the good foods and work righteousness. Indeed, I, of what you do, am Knowing” [Al-Quran, surah Al-Mu’minun (23): 51], And Allah says: “O you who have believed, eat from the good things which We have provided for you and be grateful to Allah if it is [indeed] Him that you worship.“ [Al-Quran, surah Al-Baqarah (2): 172]

Then Allah’s Messenger (ﷺ) said:

“O people, Allah is Good and He, therefore, accepts only that which is good. And Allah commanded the believers as Allah commanded the Messengers by saying: “O Messengers, eat of the good things, and do good deeds; verily I am aware of what you do“. And Allah said: “O those who believe, eat of the good things that We gave you“. He (ﷺ) then made a mention of a person who travels widely, his hair dishevelled and covered with dust. He lifts his hand towards the sky (and thus makes the supplication): “O Lord, O Lord,” whereas his diet is unlawful, his drink is unlawful, and his clothes are unlawful and his nourishment is unlawful. How can then his supplication be accepted?” [Refer Sahih al-Muslim, hadith no. 1015]

It was narrated from Simak bin Harb, that Mus’ab bin Sa’d said:

Abdullah bin ‘Umar came to visit Ibn ‘Amir when he was sick and he said: ‘Won’t you supplicate to Allah for me, O Ibn ‘Umar ?’ He said: ‘I heard the Messenger of Allah (ﷺ) say: ‘No Salat is accepted without Wudu’ (purification), and no charity (is accepted) that comes from Ghulul [1]’ and you were the governor of Al-Basrah.” [1] Goods pilfered from the spoils of war prior to their authorized distribution. [Refer Sahih al-Muslim, hadith no. 224]

However, this condition excludes (from the payment of zakat) wealth acquired by unlawful means, such as theft, counterfeiting, bribery, interest (usury), monopoly or cheating. This may include most of the wealth of autocratic rulers, interest financiers, thieves, etc. Such individuals do not own the stolen properties which are in their possession, although they might have mixed them with property obtained by lawful means.

NOTED THAT – Scholars declare that impure wealth is not to have zakat paid on it because such wealth must be returned to its true owners if know, or to his/her heirs, and if not, then to the poor and the needy. It is not sufficient that only a small part of such assets is given out as Zakat [Refer Fiqh Al-Zakah]

The Conditions to Perform Zakat

Generally, Zakat consists of two types: Zakat Fitr (namely as zakat on body, Zakat on…

Assalamualaikum.
InshaAllah, this time I’ll talk a little about the conditions that require us to pay zakat.

Generally, Zakat consists of two types:

  1. Zakat Fitr (namely as zakat on body, Zakat on month of Ramadhan etc.);
  2. Zakat on Wealth (Mal)

Zakat Fitr (Fitrah) Zakat fitr is obligatory zakat which only required during month of Ramadan until before Aidulfitri prayers. The obligations were based on the Hadith of Prophet Muhammad SAW translated as:

Ibn Umar narrated, “Allah’s Messenger (ﷺ) has made Sadaqat-ul-Fitr obligatory, (and it was), either one Sa’ (bushel) of barley or one Sa’ (bushel) of dates (and its payment was obligatory) on young and old people, and on free men as well as on slaves.” (Sahih al-Bukhari)

Thus, the conditions is simple, which as long as we are Muslims, and have some excess of food or wealth more than 1 (one) bushel. Although the Hadith stating the dates and wheat, but Islamic scholars have agreed that payment is facilitated according to local circumstances. As agreed in the National Fatwa Council of Malaysia:

The 57th Fatwa Committee of the National Council for Islamic Religious Affairs Dialogue which held on June 10, 2003 have discussed price determination of the payment of Zakat Fitr throughout Malaysia. The dialogue has concluded that:

Price of Zakat Fitr for the states in Peninsular Malaysia is determined based on the price of by BERNAS (National Rice Paddy Ltd) for rice Local Super Grade A by weight of 2.60kg which equivalent to Bagdhdad bushel.

Price zakat fitrah for the states of Sabah and Sarawak are based on the local price set by BERNAS, respectively for Vietnamese White Rice in the Sabah state and Thai White Rice for Sarawak State following weight of a bushel weights 2.70kg.
In fact, a lot more thing that can be discuss about the nature of zakat fitr, but I will stop here for now. Insha Allah I will add another more.

Zakat on Wealth – means removing specific amount from certain wealth to entitled recipients with certain conditions. The obligations was based on texts from the Quran that says:

“And establish prayer and give zakah, and whatever good you put forward for yourselves – you will find it with Allah. Indeed, Allah of what you do, is Seeing.”[Al-Baqarah (2): 110]

From many discussions, we can say Zakat on Wealth consists of five conditions, which is:

  1. Islam – Muslim regardless of age and gender.
  2. Independence – Independence and escapes from the shackles of slavery.
  3. Perfect Ownership – have the power to make any transactions on the property. Also the property is not the property of the public. For assets shared between Muslims and non-Muslims, only the Muslims will be considered.
  4. Sufficient on Hawl – Property ownership is more than a year. The evidence based on the hadith which means: Ibn Umar narrated “Those who have wealth, then there is no zakat on it until Hawl have passed while it is in his possession.” (Sahih Bukhari. Kitab Zakat).
  5. Sufficient on Nisab – Property exceeds the nisab (minimum value) in the time of Hawl. The evidence was from a hadith that says: Narrated Ali ibn AbuTalib: “The Prophet (ﷺ) said: “When you possess two hundred dirhams and one year passes on them, five dirhams are payable. Nothing is incumbent on you, that is, on gold, till it reaches twenty dinars. When you possess twenty dinars and one year passes on them, half a dinar is payable. Whatever exceeds, that will be reckoned properly.”(Sunan Abu Dawud).

Of the five conditions above, I can say the least contradiction among prominent scholars was in conditions no. 1 and 2 (as was believed in general), but on condition no. 3, 4 and 5 had a long discussion itn its own right.

For example, in terms Sufficient on Hawl and the determination of the amount to be zakat-ed, some calculation are based on number of day in year of Hijri, and some are based on the year AD. In Malaysia, most zakat institutions used AD in their calculation from certain reason, but there is no objection to anyone who still upholds the Hijri year :).

In the discussion of Nisab, the own wealth should reach or exceed nisab that has been determined for certain year. According to the above hadith (Sunan Abu Dawud) we can see that the Prophet Muhammad took half (1/2) of dinar as zakat, when the owner have more than 20 dinar. Thus from that we can say 20 dinar is the nisab, and 0.5 is the zakat taken. Scholars have agreed, that we should measured value of 20 dinars base on the current value of gold (It was agreed 20 dinars equivalent to 85 grams of gold) which because nowadays we had not adopted the dinar currency in our daily transactions. Anyhow, zakat is not only mandatory for monetary assets and dinars, but also mandatory for crops, livestock and minerals which also has its own nisab itself (and also different!).

That’s a little review I can give for now.

Alhamdulillah..

Wassalam.

Pengenalan Zakat Perniagaan

Perniagaan atau ‘tijarah’ bermaksud jual dan beli untuk mendapatkan untung. Dari segi…

Erti Perniagaan dan Zakat Perniagaan
Perniagaan atau ‘tijarah’ bermaksud jual dan beli untuk mendapatkan untung. Dari segi istilah, tijarah ialah suatu kontrak untuk memperoleh harta atau keuntungan sama ada secara tukaran, akad jual beli, sewaan atau hutang.

Perniagaan merangkumi barangan yang ada ‘ain (zat harta) dan juga manfaat daripada suatu harta atau perkhidmatan seperti sewaan yang menghasilkan pendapatan; kegiatatan yang melibatkan pertukaran harta dengan manfaat atau secara jual-beli sama ada dengan mata wang ataupun barangan, baik secara tunai, hutang atau sewaan bertujuan mendapatkan untung. Perbahasan fiqh mengklasifikasikan sumber zakat perniagaan seperti berikut:

a) Perniagaan Berasaskan Barangan
Zakat perniagaan bagi barangan mudir, iaitu peniaga runcitan yang tidak menunggu kenaikan harga barangan sebelum menjualnya. Menurut fuqaha Mazhab Malik, peniaga ini waji menunaikan zakat dan tidak dikenakan syarat haul terhadap barangannya. Namun haul peniaga dikira berasaskan haul modal harta asal dia mula berniat untuk menjalankan perniagaan ataupun tarikh dia mula membeli barang perniagaan. Nilai barangan ini dicampurkan kepada wang tunai dan ditolak hutang-piutang perniagaan yang ada (tidak termasuk harta tetap). Sekiranya jumlah pendapatan atau bakinya telah cukup atau melebihi nisab, maka zakat wajib ditunaikan.

Zakat perniagaan bagi barangan muhkatir (spekulasi), iaitu peniaga yang membeli barangan dan menunggu sehingga harganya di pasaran meningkat sebelum menjualnya. Jumhur (kecuali mazhab Maliki) menyatakan peniaga ini wajib mengeluarkan zakat setiap tahun walaupun dia tidak menjual barangan berkenaan. Namun fuqaha Maliki menegaskan bahawa hutang barang perniagaan yang diberikan oleh muhtakir kepada pembeli tidak wajib dikeluarkan zakatnya kecuali muhkatir itu telah menerima pembayaran hutang tersebut.

b) Perniagaan Berasaskan Perkhidmatan
Zakat perniagaan bagi perkhidmatan dan perundingan – biasanya bagi golongan profesional dan berkemahiran (hampir serupa dengan Zakat Pendapatan bezanya kali ini dijadikan perniagaan). Hasil pendapatan golongan ini lazimnya dibayar dalam bentuk imbuhan bulanan atau perolehan sekaligus. Fuqaha Hanafi, Maliki dan Hanbali tidak mensyaratkan haul ke atas zakat ini bererti wajib dikeluarkan setelah cukup nisab walaupun tidak cukup haul. Namun jika tidak cukup nisab, hasil perolehan sewajibnya dikumpulkan hingga akhir haul untuk mencukupkan nisabnya.

Zakat perniagaan bagi harta al-mustaghallat, iaitu harta yang tidak diwajibkan zakat pada ‘ain-nya (fizikal), juga tidak dijadikan barang perniagaan, tetapi digunakan untuk nama’ (pengembangan harta/produktif), dan ia memberi keuntungan kepada pemiliknya dengan cara menyewa ‘ain-nya ataupun menjual barangan/manfaat yang terhasil daripadanya. Harta fizikal al-mustaghallat tidak diwajibkan zakat kerana ia tidak diniatkan untuk perniagaan, tetapi pemiliknya mendapat manfaat daripadanya seperti hasil sewaan, caj-caj pengangkutan, pendapatan projek ternakan dan pengeluaran serta lain-lain lagi. Hasil-hasil yang didapati seperti caj pengangkutan, yuran pengurusan dan sebagainya diwajibkan zakat kerana asas zakat masih sama seperti zakat perniagaan yang berasaskan barangan iaitu berdasarkan jumlah nilai baki di hujung haul.

Dalil Wajib Zakat Perniagaan
Jumhur ulama bersependapat bahawa zakat diwajibkan bagi harta perniagaan. Antara dalil syara’ adalah seperti berikut:

Ayat Al-Quran yang bermaksud:

“Hai orang-orang yang beriman! Nafkahkanlah (di jalan Allah) sebahagian daripada hasil usahamu yang baik-baik dan sebahagian daripada apa yang Kami keluarkan dari bumi untuk kamu” [Al-Baqarah (2):267]

Berdasarkan Tafsir al-Tabari, ayat ini memberi maksud, “Berzakatlah kamu daripada usaha kamu yang baik dengan menjalankan perniagaan atau pembuatan daripada emas dan perak”

Hadith Rasulullah SAW yang bermaksud:

“Daripada Samurah ibn Jundub: Maka sesungguhnya Rasulullah SAW menyuruh kami mengeluarkan zakat daripada harta benda yang kami sediakan untuk djual (urud al-tijarah)” [Riwayat Abu Daud]

Urud al-tijarah ialah segala barangan selain dua mata wang (emas dan perak) yang diniat untuk diniagakan. Ia merangkumi semua benda termasuklah barangan, pakaian, tumbuhan, tanah, bangunan dan lain-lain.

“Daripada Abu Dzar: Pada unta ada zakatnya, pada lembu ada zakatnya, pada kambing ada zakatnya dan pada pakaian yang disediakan untuk dijual ada zakatnya (urud al-tijarah)” [Riwayat al-Hakim]

Syarat-Syarat Wajib Zakat Perniagaan

i) Islam
Zakat merupakan salah satu daripada rukun Islam dan merupakan kewajipan yang wajib ditunaikan oleh orang Islam. Perniagaan yang mempunyai pemilikan modal yang bercampur antara Muslim dan bukan Muslim, maka taksiran dibuat kepada entiti keseluruhannya tetapi hanya bagahian pemilikan orang Islam yang wajib dizakatkan.

ii) Produk, Harta dan Perkhidmatan yang Halal
Harta-harta yang halal sahaja yang diwajibkan zakat. Semua harta yang haram, sama ada dari segi zatnya seperti arak dan khinzir ataupun perniagaan yang menjalankan aktiviti yang haram seperti perjudian dan riba adalah tidak diwajibkan zakat. Bagi perniagaan yang ada percampuran halal dan haram hendaklah mengasingkan yang halal daripadanya untuk taksiran atau pengiraan zakat.

iii) Niat untuk Diniagakan
Tujuan perniagaan mestilah dilakukan ketika memiliki barang sama ada melalui tukaran/balasan atau cara lain. Aset tersebut akan menjadi sebahagian daripada aset yang dipunyai oleh perniagaan dengan tujuan diperniagakan untuk mendapatkan perolehan atau keuntungan. Syarat berniaga ini terikat kepada kewujudan dua elemen, iaitu niat dan amalan. Maka niat tanpa usaha iaitu amalan tersebut belum mencukupi syarat yang digariskan.

iv) Sumber Harta Perniagaan
Jumhur ulama mensyaratkan harta itu perlu diperoleh dengan cara tukaran seperti jual beli dan sewaan. Jika aset entiti perniagaan diperoleh dengan cara selain tukaran iaitu seperti pusaka, hibah atau khairat kematian, maka ia tidak tergolong dalam kategori zakat perniagaan.

v) Cukup Nisab
Nisab harta perniagaan dan wang ialah sebanyak 20 mithqal bersamaan nilai 85 gram emas. Oleh itu, apabila nilai harta perniagaan bersamaan atau melebihi nisab, maka harta tersebut diwajibkan zakat. Perniagaan yang dijalankan secara perkongsian, nisab perniagaannya ditaksirkan terhadap jumlah keseluruhan nilai harta yang dimiliki oleh perkongsian tersebut. Jika, perkongsian melibatkan rakan kongi bukan Muslim, zakat hanya diwajibkan terhadap pemilikan Muslim sahaja.

vi) Cukup Haul
Harta yang dizakatkan hendaklah dikira dari awal perniagaan sehingga genap tempoh satu tahun. Menurut mazhab Syafi’i, asas penilaian harta perniagaan adalah dengan mengambil kira keadaan perniagaan pada akhir haul.

vii) Milik Sempurna
Harta yang diwajibkan zakat mestilah sempurna milik dari segi pemilikan fizikal dan pemilikan berkeupayaan mengurustadbir harta tersebut seperti menjual, menghadiah, menyewakan dan seumpamanya terhadap barangan tersebut.

viii) Harta yang Produktif (al-Nama’)
Harta yang diwajibkan zakat hendaklah terdiri daripada harta yang boleh berkembang atau berpotensi untuk berkembang, yakni mestilah berupaya untuk menghasilkan pendapatan dan keuntungan.

Kaedah Pengiraan Zakat Perniagaan
Kaedah pengiraan zakat perniagaan yang biasa diguna pakai ada tiga (3) jenis iaitu Kaedah 1 Modal Kerja; Kaedah 2 Modal Berkembang; dan Kaedah 3 Untung Rugi.

Kaedah 1: Modal Kerja
Sesuai digunakan bagi syarikat-syarikat seperti Syarikat Berhad, Sdn. Bhd., Koperasi, Enterprise, Trading dan sebagainya di mana terdapat pengkelasan Aset Semasa dan Liabiliti Semasa.

[Aset Semasa – Liabilti Semasa] x %Pemilikan Saham Muslim x 2.5%

Kaedah 2: Modal Berkembang
Sesuai digunakan bagi Institusi Kewangan dan Perbankan Islam, Takaful dan Syarikat Berhad di mana tiada pengkelasan Aset Semasa dan Liabiliti Semasa.

[Ekuiti Pemilik + Liabiliti Jangka Panjang – Aset Tetap – Aset Separuh Tetap] x %Pemilikan Saham Muslim x 2.5%

Kaedah 3: Untung Rugi
Sesuai digunakan bagi jenis perniagaan yang tiada akaun atau penyata kewangan seperti peniaga kecil dan runcit contohnya pasar tani, pasar malam, restoran, kedai makan, gerai-gerai makanan dan minuman dan lain-lain perniagaan yang berkaitan.

[Hasil / Jualan /Perolehan – Belanja / Kos Yang Ditanggung] x 2.5%