Page (12-14)
Living or non-living, every kind of property, such as salts
obtained from earth or from the sea, oxides, petroleum and the
like, when they are bought for trade, that is, for selling, become
commercial property. Gold and silver are always commercial
property for whatever purpose they are bought.
Debts that are results of borrowing and floating debts to other
people that are due to be paid before the day on which it is fard to
pay zakât are not included into the calculation of nisâb. In other
words, first these debts are subtracted from the total of what one
has of gold and silver and commercial property and one’s dues.
Then, if the remainder is the amount of nisâb, one year later it will
become fard to pay zakât for them. Debts that are gone into after
zakât has become fard are not excusable; their zakât is to be paid.
The unpaid zakâts of past years are counted as debts to other
people. That is, they are not included into the new nisâb. Ibni
’Âbidîn gives a record of the books stating that those debts that are
muejjel, that is, floating debts that are to be paid back at a definite
time in the future after the zakât becomes fard, such as the mahr[1]
that has been made muejjel till the time of divorce,[2] are to be
included into the nisâb, but it is written in Durrulmukhtâr, in
Hindiyya, in Durr-ul-muntaqâ, in Dâmâd[3], and in Jawhara-t-unnayyira that it is acceptable not to include into the nisâb these
debts or the debts that are to be paid by instalments at definite
times in future. The zakât of the money kept for hajj, nazr, or
kaffârat is to be paid. For, they are not debts owed to other people.
If a person who has the nisâb amount of gold and silver borrows a
few sacks of barley towards the end of the year and still holds the
barley at the end of the year, he does not have to pay zakât. For,
the property of zakât takes priority as a source from which to pay
debts. The barley, which has not been included in the calculation
of zakât, cannot be considered as a source from which to pay the
debt.
As for dues; there are three kinds of dues according to Imâm-ia’zam:
1 – Deyn-i-qawî is the property of zakât that has been lent or
the themen that is to be received for the selling of the property of
zakât. It is included into the calculation of nisâb. When one year
has passed over the nisâb of the dues or of the summing up of the
dues with the money one already has, it is wâjib to pay
immediately one-fortieth of each amount (of them) that one has
obtained. One pays the two years’ zakât of what one receives two
years later and three years’ zakât of the amount that one receives
three years later. For example, if a person who is owed three
hundred pounds receives two hundred pounds three years later, he
pays fifteen pounds’ value of zakât for three years, it being five
pounds for each year. It is not necessary for him to pay zakât
before he receives the money. If a tenant repairs a house in return
for the rental with the permission of the landlord, he will have lent
[1] Please see chapter 12.
[2] … that can be posponed until divorce takes place.
[3] Mejma’ul-anhûr, written by ’Abd-ur-Rahmân bin Muhammad
‘rahmatullâhi ’alaih’, (d. 1078 [1668 A.D.].) His book was named after
his nickname, Dâmâd (Son-in-law), because he was the son-in-law of
the Ottoman Shaikh-ul-islâm in his time. The book is a commentary
to Multaqâ, by Ibrâhîm Halabî ‘rahmatullâhi ta’âlâ ’alaih’.
the expenditure to the landlord. (Ibni ’Âbidîn).
2 – Deyn-i-mutawassit is the dues that are to be received for the
selling of those animals of zakât which are not commercial
property and of the items of necessity such as slaves, houses, food
and drink, and for the rentals of houses. They are included into the
calculation of nisâb. One year after one’s property reaches the
amount of nisâb one immediately pays one-fortieth for each year
of what one has received.
3 – Deyn-i-daîf is the inherited property or mahr. It is included
in the calculation of nisâb. One year after the nisâb amount of it is
obtained, you pay the zakât of that year only. If the property (of
zakât) you already possess has reached the amount of nisâb, you
add to it any amount of the dues you (thereafter) receive and pay
also the zakât of that (newly) received amount when the year of
the nisâb that you already have possessed is over. You do not wait
till one year after the date of obtainment (of that amount of the
dues), to pay its zakât. In fact, if you take possession of those dues
that are qawî and mutawassit (and which are explained above)
before one year has passed (since you obtained the nisâb amount
of the property that you already have had), you add them to the
amount in your possession, and pay the zakât of the entire sum at
the same time. According to the two imâms, (that is, Imâm-i-Abû
Yûsuf and Imâm-i-Muhammad) ‘rahmatullâhi ta’âlâ ’alaihimâ’, if
any dues are the amount of nisâb their zakât is to be paid after one
year has passed, even if the amount received is less than the nisâb.
Property that is lost, which has fallen into the sea, which has
been usurped, or the place where it was buried has been forgotten,
and dues that are denied are not one’s property in the full sense;
so they are not included in the calculation of nisâb, and if they are
recovered the zakâts of previous years are not paid.
Dues for which there are written proofs or two witnesses for
each or which are confessed by the debtors, are included in the
nisâb even if they are kept by an insolvent or poor person. When
you receive them you pay their zakâts for the past years as well
Endless Bliss
