The Administration of the Zakah

[ابوالوليد المسلم]

The Administration of the Zakah (1/5)

Abu`l Hasan al-Mawardi



Tax in Islam is known as sadaqah and zakah, and the latter is the same as the former; the names are different but the issue is the same, and a Muslim has no other obligation to pay tax other than this tax on his wealth. The Prophet, may the peace and blessings of Allah be upon him, said: “There is no right to a person's wealth other than the zakah." Zakah becomes an obligation on wealth which is susceptible to growth, either of itself or by the work which is done to it; it is given as a purification, and as an assistance to those entitled to a portion thereof.


Zakatable wealth is of two kinds: manifest and hidden. The first refers to that which cannot be concealed, like crops, fruit and cattle; the second, to that which can be concealed, like gold and silver and merchandise.


The person in charge of tax collection does not concern himself with the zakah of concealed goods and wealth, as their owners are more entitled to pay the zakah thereof, unless they hand it over to him of their own free will, in which case he accepts it and distributes it by way of being of assistance to them. His assessment of the zakah of wealth is restricted to what is manifest.


Those who possess such wealth (manifest wealth) are commanded to hand it over to him. There are, however, two opinions as to the nature of this command, provided that is it is given by a just person. For some, it is an obligation, and they are not permitted to pay it individually, and neither is it accepted if they do; according to others, it is only a recommendation, as a means of making plain people's obedience (to Allah's command), in which case when they pay it individually it is accepted of them. However, in both cases, he must fight them over it if they refuse to pay it, just as Abu Bakr as-Siddiq, may Allah be pleased with him, fought those who refused to pay the zakah - as in effect they become rebels by refusing to obey those in authority. Abu Hanifah, may Allah be content with him, prohibits fighting them if they pay the zakah themselves.


The conditions stipulated for this authority are that the person be free, a Muslim, just, and knowledgeable of the rules of zakah if he is one of the delegated agents; if he is merely an executory collector, appointed by the Imam with instructions of how much to collect, then it is permitted that he not be among those knowledgable about this tax. He may also appoint someone who, because he is of the family of the Prophet, peace and blessings of Allah be upon him, may not receive any of the zakah - any remuneration to him must be paid out of that portion of the zakah reserved for the public interest.


The person appointed may be of three types:
A. He is responsible for its collection and distribution, and he must combine both functions, as we shall explain;


B. He is responsible for its collection but is forbidden to distribute it - thus his assessment is restricted to collection only, and he is prohibited from distributing it. If the person who is responsible for both tasks delays its distribution, then he is blameworthy unless he himself has delegated someone else to distribute it in good time;


C. He is appointed in a general manner, such that he is neither commanded to nor forbidden from distributing it, and so he is charged by the generality of the appointment with both tasks, both collection and distribution.


Thus this task comprises both the collection and the distribution. Each task has its own rules, but we shall treat them both together in this chapter for the sake of brevity, beginning with the rules concerning its collection.


There are four kinds of zakatable wealth:
1. Animals
2. Fruits of date palms and trees
3. Crops
4. Gold and Silver


1. Animals, that is camels, cows, sheep/goats - and these are all called mawashi (Arabic: "creatures that walk"), as they pasture by walking:
I. As for camels, the minimum zakatable amount is five, and from this number up to nine, a lamb or zjadh'ah sheep or a thaniyyah goat is to be paid; the jadh'ah refers to a sheep of at least six months and the thaniyyah, to a goat of one year; if the number of camels reaches ten and up to fourteen, then two sheep are payable; from fifteen to nineteen, three sheep, and from twenty to twenty-four, four sheep; from twenty-five onwards, the obligation to pay in sheep changes: from twenty-five to thirty-five, a bint mikhad must be paid, that is a young female camel of one year, or if there are none of this kind, an ibn laboun male (of two years); from thirty-six to 'forty-five, an ibnat laboun (female camel of two years) which is at least two years; from forty-six to sixty, a hiqqah, (a female camel) of at least three years which may be mounted and capable of receiving the stallion; from sixty-one to seventy-five, ajadh'ah which has attained four years; from seventy-six to ninety, two female ibnat laboun camels of two years; from ninety-one to one hundred and twenty, two hiqqah camels of three years.


This information is contained in the texts and about it there is a consensus; the fuqaha differ as to the ruling when there is more than a hundred and twenty: Abu Hanifah says it has to be calculated again using the first set of calculations. Malik says that there is nothing extra to pay until the number reaches a hundred and thirty, for which a three-year old hiqqah camel and two two-year old ibnat laboun camels. Ash-Shafi'i says if there are more than a hundred and twenty-one, then there is an ibnat laboun to be paid on each further forty, and on each further fifty, a hiqqah, such that for a hundred and twenty one, three ibnat labouns; and on a hundred and thirty, a hiqqah and two ibnat labouns, and on one hundred and fifty, three hiqqah; and on a hundred and sixty, four ibnat labouns; and on a hundred and seventy, a hiqqah and three ibnat labouns, and on a hundred and eighty, two hiqqah and two ibnat labouns. On a hundred and ninety, there are three hiqqahs and an ibnat laboun, and if they attain two hundred, then there are one of two payments: either four hiqqahs or five ibnat labouns', if there is only one of these two types, then this is taken, but if both exist then the collector should take the best of the two - although some say the hiqqahs, as they are more useful and cost less to maintain. Above two hundred head, the tax is calculated in like manner: an ibnat laboun for every forty, and a hiqqah for every fifty.


II. As for cows, the minimum zakatable amount is thirty head, for which a tabi'ah male of at least six months which is able to follow its mother, although if a female tabi'ah is given it is acceptable; from forty, a female musinnah, that is, having reached a year, and if a male of the same age is offered, it is not to be accepted if there is a female of the same age in the herd; if the whole herd comprises males, then the offer of a male is accepted according to some, and not accepted, according to others.


There is a difference of opinion if there are more than forty cows: Abu Hanifah says, according to one of two narrations from him, zmusinnah cow and an autumn calf are taken for fifty head, while ash-Shafi'i says there is nothing to pay on them after forty, until sixty head, in which case two tabi'ah cows; for each thirty above sixty, a six-month calf is to be paid and for each forty, a one-year old, such that for seventy, a one-year old, and a six-month calf are due; for eighty, two one-year olds; for ninety, three six-month calves; for a hundred, two six-month calves and a one-year old; for a hundred and ten, two one- year olds and a six month calf; for a hundred and twenty, one or the other type, just as one does for a herd of two hundred camels - that is, either four six-month calves or three one-year olds: according to some the agent takes what he finds, or if both exist the most useful; according to others he takes the cows. Thereafter on each thirty head, a tabi'ah and on each forty, a musinnah.


III. As for sheep and goats, forty head is the minimum zakatable amount and up to a hundred and twenty, ajadh 'ah sheep or thaniyyah goat is paid, unless all in the flock are young, that is containing animals less than the (six month) jadh'ahs or the (two year old) thaniyyahs, in which case, according to ash-Shafi’i, a young animal less than ajadh'ah or thaniyyah is taken, while Malik says only ajadh'ah or a thaniyyah may be taken. From a hundred and twenty-one to two-hundred head, two sheep; from two to four-hundred, three; from four-hundred and one, four sheep; and then one sheep for each hundred thereafter.


Sheep are included with goats for the purpose of calculation, as are buffaloes with cows, and working camels with racing camels, as they represent two kinds of the same species; camels are not, however, included with cows, nor cows with sheep and goats, because they are different species.


The wealth of someone is calculated altogether for the zakah, even if his various goods are situated in different places. Goods belonging to different persons but which are mixed together are counted as one zakatable amount if they form a nisab and satisfy the conditions of association thereof. Malik, however, says that this association of goods has no significance until one of them reaches a nisab, in which case zakah is taken from the combined goods as a whole. Abu Hanifah says that this association of goods has no significance and that each party is assessed individually.

(Continued)

[ابوالوليد المسلم]

The Administration of the Zakah (2/5)

Abu`l Hasan al-Mawardi


This zakah on animals becomes an obligation on two conditions:
First, they search out their own sustenance, feeding off pasture-land (sa'imah animals), such that their maintenance is of insignificant cost, and their produce in milk and offspring is abundant. If, however, they are put to work or are fed, then zakah is not due on them according to Abu Hanifah and ash-Shafi’i, although Malik considers that zakah must also be paid, as in the case of sa'imah animals.


Second,a full year has passed on them such that reproduction has taken place, for the Prophet, may the peace and blessings of Allah be upon him, said: "There is no zakah on goods over which a year has not passed." New-born animals are only taken into consideration when a year has passed with respect to their mothers - if they are born before the commencement of the current assessment year, and if their mothers constitute a nisab. If the mothers do not form a nisab, then according to Abu Hanifah, zakah is paid if the mothers have been possessed for a year and they constitute a nisab when their newborn are added to their number - although according to ash-Shafi'i, the requirement that they have been possessed for a year may only be taken into consideration from the moment the nisab is reached.


There is no zakah on horses, mules and donkeys; Abu Hanifah, however, considers that a dinar must be paid for each sa'imah mare. But the Prophet, may the peace and blessings of Allah be upon him, said: "I have spared you any tax on horses and slaves."


If the person in charge of tax-collection is a delegated agent, then he takes the zakah, in the cases where the fuqaha differ, in accordance with his own judgement and ijtihad, and not according to the ijtihad of the Imam or the ijtihad of the owners of the goods; the Imam may not set the amount which he should take. If he is an executory agent, then he acts in accordance with the ijtihad of the Iman, but not that of the owners, in disputed cases; he may not make his own ijtihad; it is the Imam who must set the amount for him to collect - he is merely the person sent to collect what the Imam has decided upon. As a consequence, this agent may be a slave or a dhimmi, although general responsibility for zakah is not then permitted in this case, since the task involves an authority which cannot be validly established in the case of non-belief or slavehood. If it is a question of a specific zakah, a distinction must be made: if the original amount of the goods and the amount of zakah payable is known, the person charged with the task of collection may be a slave or a dhimmi, as he has no authority as such but rather fulfils the role of a messenger; if, however, neither the original nor the zakatable amount is known, he may not be a dhimmi, as it would mean entrusting him with wealth but not being able to trust what he says about it - although he may be a slave, as the latter's words are accepted (as valid) at law.


If the tax-collector is late in approaching the owners of goods after their zakah has become due, and if it occurs after commencement of collection from other persons, then they should wait, as he can only collect from one group after the other; but if he is late in coming to all of them, and the customary time for payment passes, then they should pay it themselves as the command to pay it to him is dependent upon their being able to do so, and this obligation is annulled when they are unable. The person who undertakes to pay himself, may do so in accordance with his own ijtihad if he is a person capable of ijtihad; if not, then he should seek the advice of a faqih whose judgement he accepts, and he does not have to seek the advice of another; if however, he does seek the advice of two faqihs, and one advises him that he must pay and the other that he is exempt, or one makes an assessment of one amount and the other of a greater amount, then the followers of ash-Shafi'i differ as to what he should do: according to some, he should accept the more demanding of the two, while according to others, he may choose between the two. If the collector arrives after the owner of the goods has paid, according to his own ijtihad or that of the person he consults, and judges that he has an obligation to pay when he has been exempted, or that he must pay more than he has paid, then the ijtihad of the agent should be put into effect as long as there is enough time left; if not, then the ijtihad of the owner of the goods is considered good and is acted upon.


If the zakah agent collects in accordance with his ijtihad, and considers either that someone is obligated or is exempt in accordance with his judgement, and then the owner of the goods makes his own ijtihad, such that he considers he has an obligation to pay what has been exempted him, or that more is due, then the owner of the goods must pay what has been exempted him or must pay the additional amount owing: this is because of what he owes Allah, may He be exalted, as he himself recognises that he still has an obligation towards those categories of persons entitled to the zakah.


2. The second kind of zakatable wealth is the fruit of date-palms and other trees.According to Abu Hanifah, zakah is payable on all fruit-trees, while for ash-Shafi'i, it is only on date-palms and vines, and no zakah is payable on any other fruit-trees.


The zakah of fruits is payable on two conditions: i. ripening has commenced and they are good for eating; anyone who harvests them before ripening has begun has no obligation to pay - although it is disliked that someone does this deliberately in order to get out of paying, while it is not disliked if done out of necessity; ii. the second condition is that the amount should be of five wasq; there is no zakah, according to ash-Shafi'i, if the amount is less than this. A wasq is *****alent to sixty saa' and a saa' is five (Iraqi) pounds and a third. Abu Hanifah considers that it must be paid on both small and large amounts alike.


Abu Hanifah has also prohibited the assessment of fruits on the part of their owners; ash-Shafi'i permits such an assessment for zakah as a way of helping those who are entitled to a portion of it. The Prophet, in effect, appointed agents to assess the fruits, saying to them: "Be exact in your assessment as there is wasiyyah, 'ariyyah, waati'ah and naa'ibah in this wealth." The wasiyyah refers to the inheritance bequeathed by the owner after his death; the 'ariyyah refers to dates given as a gift during the owner's lifetime; the waati'ah, to the dates eaten by travellers on the road (the word watia referring to their treading the earth); and the naa'ibah to the natural losses incurred during times of natural disasters.


As for the fruit of Basra, its vines are assessed, as is done elsewhere, but not its palms, as they are too numerous and would be too difficult to estimate; moreover, they willingly permit travellers to eat therefrom. The assessment, made by the first generation of Muslims, of the produce of the narrow paths, which was collected on Fridays and Tuesdays, is for the most part given to those entitled to this tax; as compensation for the produce of these narrow paths, they were (later) given the biggest fruits and this tax was imposed on (the owners in) the middle of Basra, and a tenth thereof was taken from them there. This obligation is not imposed on others, and so they find themselves in a quite different situation from other people.


It is not permitted to assess the vines and palms until the fruits are fully formed; thereupon both fresh dates and grapes are assessed, and then also estimated as dried dates and currants; then the owners, if they are trustworthy, are given the choice as to whether they keep the amount estimated, in order that they may deal with them, but remain liable to pay out the *****alent amount of zakah later, or that they keep them in trust but are prevented from dealing with them until the drying is complete, in which case the zakah is taken when it reaches the nisab.


The amount of zakah is a tenth, if they are irrigated with sweet or flowing water, and a twentieth, if irrigated by means of buckets or reservoirs. If both methods are used, then according to some, the one which is used the most is considered, while others say that each is calculated according to the degree employed. If the owner of the fruit and the agent differ as to the manner of irrigation, the owner's word is taken and the agent has him make an oath of affirmation; if, however, he refuses to make the oath, he is still only liable for what he himself acknowledges.


The various kinds of dates are calculated together as a whole, as are the different kinds of vine-fruits, since they are all of one species; the dates and vine-fruits are not, however, combined together, as they are two different species. When the fruits of the palm and the vine have dried into dates or currants, then their zakah is not taken until the drying is complete. If they are of the type that is only taken fresh, a tenth of their sale-price is taken after sale. If those entitled to them need to claim their right when the fruits are fresh, this is permitted, according to one of two opinions - if the division is considered as a singling out of a share, while it is not, according to others - if the division is considered as a sale.


If the fruit perishes after it has been assessed - by means of a natural disaster from the earth or the sky - but before any possibility of payment of the zakah, then the obligation is annulled; if, however, it perishes after a possibility of payment, then it must still be taken.

(Continued)

[ابوالوليد المسلم]

The Administration of the Zakah (3/5)

Abu`l Hasan al-Mawardi


3. The third category of zakatable goods comprises crops. Abu Hanifah considers it an obligation on all crops, while according to ash-Shafi’i, it is only obligatory on whatever is sown by people to be used as storable food-stuffs; according to him, it is not an obligation on green beans and salad greens, nor on non-comestible items like cotton and linen, nor on what grows in the valleys and mountains which is not planted by man. According to him, it is taken on ten kinds of crops: wheat, barley, rice, maize, Egyptian bean, haricot bean, chickpeas, lentils, millet and julban- wheat. As for 'alas, a kind of wheat with a double husk, it is include in the latter; zakah is not payable when it is still in the husk, unless the amount reaches ten wasq; it is likewise in the case of rice which is still in the husk. As for suit, a kind of barley, it is calculated with the latter. Jawars is a kind of millet, and is also included along with the latter. Apart from these, there are different species which cannot be included with each other. As for Malik, he includes barley with wheat, and he combines lentils and bean-like plants in a group called the qutniyyah.


The zakah on crops becomes due when they acquire their strength and vigour; it is only taken after threshing and winnowing, and when each reaches five wasq y while for any amount less than this no zakah is payable - although Abu Hanifah considers it obligatory on any amount, both small and large.


When the owner cuts his crops as if they are fresh or green vegetables, he is not liable to zakah, although it is disliked (makruh) for him to do this as a means of escaping payment, while it is not disliked if he does it out of necessity.


If a dhimmi owns some 'ushr land (land on which the 'tenth* of crops is paid as zakah) and he cultivates it, the fuqaha differ as to its ruling. Ash-Shafi'i is of the opinion that there is no 'ushr (tenth) nor kharaj to pay. Abu Hanifah, however, submits it to the kharaj and considers that this is not annulled even after the person becomes Muslim. Abu Yusuf says that twice the amount of tax payable by a Muslim is exacted from him, and then the extra amount is annulled if he becomes Muslim. Muhammad ibn al-Hasan and Sufyan ath-Thawri say that the tax payable by a Muslim is taken, and it is not doubled up.


If a Muslim cultivates some kharaj land, a tenth of the crops together with the kharaj tax of the land is taken, according to ash-Shafi'i; Abu Hanifah prohibits this combination of the two.


Payment is restricted to the kharaj tax alone for the person renting out the kharaj land, and to a tenth for the cultivator. Abu Hanifah, however, says that the tenth part is payable by the person renting out, as well as by the cultivator.


These three types of goods are all those classified as manifest.


4. As for the fourth kind of wealth, silver and gold, they are counted among the hidden goods. Two and a half per cent is payable, since the Prophet, may the peace and blessings of Allah be upon him, said: "On silver, a quarter of a tenth." The nisab of silver is two hundred dirhams, using Islamic weighting, that is six daniq to a dirham, ten dirhams weighing seven mithqal On two hundred dirhams, five dirhams are payable, that is a quarter of a tenth; there is nothing to pay on less than two hundred, but anything over this sum is calculated according to the additional amount. Abu Hanifah, however, says there is no zakah payable until this addition to two hundred amounts to forty dirhams, in which case, a sixth dirham is due. Minted silver and ingot silver are both treated in the same manner.


As for gold, its nisab is twenty mithqals, according to Islamic weighting, and two and a half per cent is payable, that is half a mithqal, and then proportionally for any amount over this; both ingot-gold and minted gold are treated alike.


Silver is not included with gold, and the nisab of each is considered individually, although Malik and Abu Hanifah add the smaller quantity of one together with the larger quantity of the other, and calculate the former in relation to the latter.


When trade is undertaken by means of dirhams and dinars, zakah is payable on them both, and any profit made on these monies is added to them when one year has passed, as the zakah of silver and gold becomes obligatory after a year has passed on them. Dawud exempts zakah on the monies used in trade, and thus represents an isolated opinion in opposition to the general consensus.


If silver and gold are transformed into jewellery whose use is permitted, no zakah is payable, according to the better of the two opinions from ash-Shafi'i, and this is also the opinion of Malik; according, however to the weaker of the two, it is obligatory, and this is also the opinion of Abu Hanifah. When, however, they are used for jewellery which is not permitted, or for vases, then zakah is obligatory, according to all jurists.


As for mines, they belong to the class of manifest goods. The fuqaha differ as to what materials zakah must be paid on. Abu Hanifah considers it is obligatory on all materials which are minted, namely, silver, gold, copper and brass, and he exempts those which cannot be minted, like liquids and stone; Abu Yusuf considers payment obligatory on those materials from which jewellery is made, such as precious stones; according to the madhhab of ash-Shafi'i, it is obligatory on the produce of silver and gold mines only, when the quantity extracted attains the nisab, after smelting and refining.


As for the amount of tax which is levied on these materials, there are three opinions: the first that it is two and a half per cent, like gold and silver that has been acquired; the second, that it is a fifth, like buried treasure; the third, that the circumstances should be taken into account: if the cost (of extraction) is great, then two and a half per cent, and if insignificant, then a fifth. The passing of a year is not taken into consideration as it is treated as a gain whose zakah is taken immediately.


As for treasure, that is any wealth from the pre-Islamic age found buried in disused ground or a public pathway, it belongs to the person who finds it, and he must pay a fifth, the proceeds of which are utilised like that of zakah, based on the saying of the Prophet, may the peace and blessings of Allah be upon him: “There is a fifth to pay on buried treasure." According to Abu Hanifah, the finder has the option of either making it known or hiding it, and the Imam has the choice, if it is made known to him, of either taking a fifth or renouncing it.


Whatever is found in land which is owned, it obviously belongs to the owner of the land, and the finder has no claim over it; he cannot claim anything off the owner except the zakah if he has already paid it on behalf of the owner.

(Continued)

[ابوالوليد المسلم]

The Administration of the Zakah (4/5)

Abu`l Hasan al-Mawardi


As for treasure, be it buried or otherwise, of an Islamic minting, it is treated as objects found which must be made public for a year: either the owner appears, or the finder may take possession of it, but remains liable for replacing its value to the owner should he appear.


The tax collector should make a supplication for those paying the zakah in order to encourage them to do it promptly, to distinguish them from the dhimmis who pay the jizyah poll-tax, and because of the words of Allah: "Take from their wealth a sadaqah, that it might cleanse and purify them thereby, and pray for them; surely your prayer will be a tranquillity for them" (Qur'an, Surah At-Tawbah, 9: 104). "Cleanse and purify them thereby," means cleanse them of their wrong actions and purify their actions; "pray for them" may either mean "seek forgiveness for them," and this is the opinion of Ibn 'Abbas, may Allah be pleased with him, or "make supplication for them," and this is the opinion of the majority; "surely your prayer will be a tranquillity for them," has four interpretations: i. as a means of bringing them closer (to Allah), and this is the opinion of Ibn ‘Abbas, may Allah be pleased with him; ii. as a mercy for them, according to Talhah; iii. in order to establish them firmly, according to Ibn Qutaybah; and iv. to give assurance to them. This is recommended of the collector if he is not asked; as for his obligation to do it if asked, then it is recommended according to some, and an obligation according to others.


If a man conceals the zakah payable on his wealth from the collector and hides it from the collector, who is a just (collector), then the latter should seize it if he is able and investigate the reason for its concealment: if he did it in order to take responsibility for its payment himself, then he imposes no discretionary punishment; if its concealment was in order to defraud and deny a right of Allah over it, then he should impose a discretionary punishment, although he does not inflict any additional penalty. According to Malik, however, he should take a half of his wealth, in accordance with the saying of the Prophet, may the peace and blessings of Allah be upon him: "Whoever tries to defraud regarding the tax, then I shall take it, together with half of his wealth, this being one of the decrees of Allah, but the family of Muhammad has no portion in it." His saying, may the peace and blessings of Allah be upon him, "There is no claim to someone's wealth other than the zakah," allows the former hadith to be interpreted as a reproach and a threat, rather than an obligation just as his saying, "The person who kills his slave, then we will kill him," since the murderer is not killed for the murder of his slave.


If the collector acts unfairly in collecting the zakah, but is just in its distribution, then it is permitted to conceal it from him, but it is also acceptable to hand it over to him. If he is fair in its collection, but unjust in its distribution, then it must be hidden from him and it is not permitted to hand it over to him, as those subject to the zakah are not thereby relieved of Allah's right on their wealth, whether the zakah is handed over willingly or under coercion, and they must pay it themselves to those belonging to the various categories entitled to it. Malik says, however, that it is accepted of them, and they do not have to pay it a second time.


If the tax-collector, be he a delegator or an executory agent, affirms that he has collected the zakah from those liable to it, then his word is accepted as long as he is in authority; if, however, he is no longer in office, there are two opinions as to whether his word is accepted, based on the two opinions concerning the payment of the zakah on apparent wealth - that is, those who say that it is recommended, and those that it is obligatory: if it is recommended, then his word is accepted after he is no longer in office; if it is obligatory, his word is not accepted except with proof; it is also not sufficient that he bear witness to having collected it, even if he is a just person.


If the owner of the wealth claims to have paid it, then if this happens when the agent has been delayed in coming to him, and after a period in which he would have been able to pay it, then his word is accepted, but the agent may ask him to take an oath if he suspects him of lying. There are two opinions as to the legal consequences of this oath: the first, is that it is legally binding, and that if he refuses to swear an oath, the zakah is taken from him; and the other, is that it merely has an affirmative status, in which case it is not taken from him if he refuses to make the oath. When the person makes this claim in the presence of the collector, his word - as to having made the payment - is not accepted in the case of those who say that this payment is obligatory, although it is accepted in the case of those who say that it is merely recommended.


As for the division of the zakah among those who are entitled to it, it is distributed amongst those mentioned by Allah, may He be exalted, in His noble Book: "Surely the sadaqah is for the poor, and the indigent, and those who collect it, and those whose hearts may be brought closer thereby, and for the setting free of slaves, and for (the relief of) debtors, and those fighting in the way of Allah, and those travelling - an obligation from Allah, and Allah is the Knowing, the Wise" (Qur'an, Surah At-Tawbah, 9: 60).


The Messenger of Allah, may the peace and blessings of Allah be upon him, used to divide between them in accordance with his judgement and ijtihad until one of the munafiqun approached him saying: "Be fair; O Messenger of Allah !" to which he replied: "May your mother overburden you - if I am not just, then who is?" Then the above-mentioned ayah was revealed to him, and the Prophet, may the peace and blessings of Allah, said: "Surely Allah, may He be exalted, is not contented that the division of the wealth be done by one of the close-standing angels or a prophet who has been sent - so He has taken charge of its division Himself!" Thus it is obligatory that the division of the tax on animals, and the 'ushr ('tenth’ which becomes a twentieth if irrigation is used) of crops and fruit, the zakah of wealth and mines, and the fifth on treasure, be made into eight parts, and paid to the eight various categories if they exist, as these taxes are all included in zakah, and it is not permitted to omit any one of them. Abu Hanifah, however, says that it is permitted to pay it to just one of the eight categories, even though the others exist, and it is not obligatory to pay it to all of them. But the equal treatment accorded them all by Allah in the ayah referring to the tax prevents one from restricting it to one of them; thus the collector must, after having gathered together the complete amount, and when all eight categories exist, divide it into eight portions equally:
First, he gives a portion to the poor (faqir), the poor being those who possess nothing;


Second, then he pays the second portion to the indigent (miskin): the indigent are those who do not possess enough wealth to make do - so the faqir is in a worse state than him. Abu Hanifah, however, says that the miskin is in a worse state than the faqir, arguing that it refers to those who have been immobilised by their lack of everything. Thus it is paid to each of these categories, if there is sufficient zakah, such that they are brought out of their state of poverty or indigence to the lowest state of wealth - and this is relative to their situation: for some, a dinar will be enough to make them (relatively) rich, if he is a person of the markets and he is able to make a profit enough to suffice him, in which case it is not permitted to give him any more than this; for others, a hundred dinars would hardly be enough, in which case it is permitted to give him more than this; there is also the man of vigour who earns enough to make his living by manufacturing, in which case it is not permitted for him to be given any of this tax, even if he does not possess so much as a dirham. Abu Hanifah, may Allah be content with him, estimates the maximum that may be given the faqir or the miskin to be a sum less than two hundred dirhams of silver, or less than twenty dinars of gold, so that he himself does not become liable for the zakah because of the amount he has taken in zakah.


Third, this is the portion for the agents, of whom there are two kinds: those who demand and collect, and those who divide and distribute - including treasurers, collectors, those in change and those who obey orders. Allah has ordered that their remuneration be from the zakah monies, so that no other tax besides the zakah be taken from the owners of the wealth. An amount is paid to them from their portion which is equal to the wages of other officials like them; if their portion amounts to more than their wages, then this surplus is returned to the other portions; if it is less, then their wages are made up from the zakah wealth, according to one method, or from the part used for the public good, according to another;


Fourth, this portion is for those whose hearts may be induced to come closer by giving to them, and they are of four kinds: i. those who are brought closer so that they may help the Muslims; or ii. those whom one brings closer so that they may desist from harming the Muslims; iii. those brought closer because of their desire for Islam; iv. those brought closer in order to stimulate the desire in their people and family for Islam. If those among these four types are Muslims, it is permitted to give them from the portion of the zakah allotted to "those whose hearts may be brought closer"; those among them who are mushrikun (idol worshippers) are given from the portion allotted to the public interest from the fay booty and booty itself (ghaneemah) rather than from the zakah wealth;


Fifth, according to ash-Shafi'i and Abu Hanifah, the portion allotted for slaves is used so that makatib slaves may complete their instalment payments towards buying their own freedom, while Malik says it is used to buy slaves in order to set them free;


Sixth, this portion is for debtors and they are of two types: i. those who have incurred debts for their own personal benefit in which case, if they are poor, enough is given to pay their debts, but not if they are wealthy; ii. those who have incurred debts for the benefit of the Muslims as a whole, in which case an amount is given them which covers their debts and no more, irrespective of whether they are poor or wealthy;


Seventh, this portion is for those fighting in the way of Allah, namely the members of the raiding parties; an amount from their portion is paid which is enough to cover their needs for conducting their jihad ; if they go to a ribat on the frontier, the cost of travel there is given them, and if possible an amount for the expenses which will be incurred during their stay; if they return after having completed the jihad, they are given for the expenses incurred in their travel there and their return;


Eighth, this portion is for travellers who do not find the means to travel: it is given to them from their portion as long as their journey does not involve any act of disobedience - that is, an amount which suffices them, irrespective of whether they are setting out or in the middle of their journey, although Abu Hanifah says that it is only given to those who are in the middle of their journey, and not to those who are setting out.

(Continued)

[ابوالوليد المسلم]

The Administration of the Zakah (5/5)

Abu`l Hasan al-Mawardi


When the zakah has been apportioned to the eight categories, then they will necessarily be in one of five situations:
First, the payment made suffices them, there being no lack or surplus involved, in which case they cease to be entitled to the tax, and it is forbidden for them to make any further claim to it;


Second, the payment made is less than their need, and so they still have a claim to it, and the part owing to them is made up from another zakah-portion;


Third, it is enough for some but not for others, in which case the former cease to be entitled to it, while the rest remain entitled;


Fourth, it provides more than enough to meet the needs of all of them, in which case entitlement ceases for all, and the surplus from their portions is given to others who are entitled to it, living in the regions nearest to them;


Fifth, it provides more than enough for some of them, while not enough for others, in which case the surplus from the former is given to the rest until both groups have enough.


If one of the eight categories is lacking, the zakah is divided amongst those which exist, even if it is only one category. The portion of someone who is absent is not given to his like in the same category, except the portion allotted to those in the way of Allah: the whole is given to them, as they reside on the frontiers for the most part.


The zakah of each region is distributed amongst those of that same region, and it is not permitted to transfer the zakah of one region to another unless no categories entitled to it exist in it; if it is transferred and such categories exist, it cannot be accepted (from those who contribute), according to one of two opinions, while it can, according to another, and this is the madhhab of Abu Hanifah.


It is not permitted to give zakah to a nonbeliever, although Abu Hanifah permits the fitr-zakah paid at the end of Ramadan in particular to be paid to a dhimmi, but not a mu'aahid kafir (one permitted by special contract to reside amongst Muslims). It is not permitted to be paid to the family of the Prophet amongst the Bani Hashim, nor the Bani ' Abd al-Muttalib, in order to avoid their being tainted with the stain of wrong-actions (the zakah is paid as a purification from wrong actions), although Abu Hanifah permits payment being made to them. It is also not permitted to pay it to a slave, or a mudabbar slave freed on the death of his owner, or an umm walad slave who gives birth to the son of her owner, or to a partially owned slave. Moreover, a man may not give it to his wife, but she may give it to her husband, although Abu Hanifah forbids this. It is also not permitted for someone to pay his zakah to someone for whose upkeep he is responsible, be it a father or son, as they have no need of it in these circumstances - except from the portion of the debtors, if these latter figure amongst them; he is, however, permitted to give it to relations other than these, and it is preferable to give it to them rather than strangers, just as it is better to give it to neighbours rather than people who are distant. When someone subject to zakah brings his relations to the official in order to have his zakah paid to them, it is given specifically to them if his zakah has not been mixed with others' zakah; if it has been mixed up, his relations are treated in the same way as others; the collector must not, however, exclude them from it, as they have a greater and more particular right to it.


If the owner of wealth has doubts as to the official's use of his zakah and asks to oversee its distribution, he does not have to accept this request, as the owner has been freed of all further connection with it by his handing it over to him. Likewise, if the official asks the owner of the wealth to be present at its distribution, he does not have to be present, as he is freed of all connection to it by his handing it over. If the zakah perishes in the hands of the official before its distribution, the contribution of the owner of the wealth is acceptable (in the eyes of Allah), and the official is not liable, except in cases of fraud. If the zakah perishes in the hands of the owner of the wealth before it reaches the official, his zakah is not acceptable and he must give it again; if his wealth perishes before the zakah has been paid on it, then he is exempt from payment as long as it perished before there was any possibility of payment, but he is not exempted if it perishes after payment was possible. If the owner of the wealth claims that his goods have been destroyed before he has to submit it to zakah, his word is accepted, although if the official has any suspicions, he should make him swear an oath by way of confirmation.


The official may not take any bribes from the owners of wealth, nor receive any gifts from them. The Prophet, may the peace and blessings of Allah be upon him, said: "Making gifts to officials is fraud." The difference between bribes and gifts is that the former is what is taken after a request, while the latter is given voluntarily.


If any duplicitous behaviour on the part of the official manifests, it is up to the Imam, and not the owners of the property, to investigate him. Moreover, it is not up to those persons entitled to the zakah to engage in litigation against him, rather they should take their grievance to the Imam and make a complaint, in the same way as for any other abuse. Their testimony against the official is also not accepted, because of the suspicion that they have an interest in the matter. Testimony on behalf of the owners of the property against him is not entertained if it concerns the zakah taken from them, but it is if it is a matter of the official's misuse of it.


When the owners of property claim to have paid the zakah to the official, and the latter denies this, the former are made to swear an oath on their claim, in which case they are freed of all further liability; the official is also made to swear an oath on his denial, and is also exonerated. When some of the owners of the property bear witness in favour of one another, for example, that one of them has paid the zakah to the official, their testimony is not accepted if it is made after the parties involved have already made contradictory declarations and begun the dispute, although it is accepted if it happens before this, in which case the official is pronounced liable.


If, after the testimonies, he claims to have distributed the zakah amongst the various categories, his word is not accepted, as his previous denial (of having received the zakah) contradicts this affirmation; if the categories entitled to it bear witness that they have received their due from him, their word is not accepted, as it contradicts his denying having received it.


When the official affirms that he has received and distributed the zakah to those entitled to it, but the latter reject this, then his claim that he has distributed it is accepted, as he has been entrusted with it - although their denial of this is accepted if their state of poverty and need has remained unchanged.


The word of someone who claims poverty - and is thus entitled to the zakah - is accepted, while the word of someone who claims to be in debt is not accepted unless accompanied by proof.


If the owner of property states how much zakah he has to pay, but does not inform the collector of the amount of property he has, he may take this zakah from him on the basis of his affirmation, but must not compel him to bring the property before him.


If the official makes a mistake in his division of the zakah and gives it to someone who is not entitled to it, he does not become liable when the persons in question are wealthy, but their situation was not known. As for his liability when the situation of the persons in question is known, such as their being from among the family of the Prophet, or their being nonbelievers or slaves, then there are two opinions. If it is the owner of the goods who has made a mistake in the division, then he does become liable when it concerns the family of the Prophet, or slaves, whose situation is known; as for his liability concerning the wealthy, whose condition is not known, there are two views. There is more latitude given in any judgement regarding the exemption of the official from liability, as his participation in this affair is greater (than others), and his excuse for any mistake is all the more readily accepted.