Question
With regard to debtors , should the full amount be included in the zakat calculation, or only the amount receivable each year, or should one only calculate it when receiving the money?
Answer
With regard to Zakaat on debtors (outstanding receivables), this will depend on the following detail:
Debts are of three categories:
Strong Debt:
A debt due in lieu of goods of trade or due in lieu of gold, silver or currency taken on loan; rental due from property bought for resale or anything which is bought for resale.
The ruling in this case is that Zakat is calculated for every year but it is only compulsory to give it out on receipt of payment. (the full amount will be included in the yearly Zakat calculation but payment could be delayed to the time of receipt). When calculating the amount in the case of delaying payment to receipt, one will take into account the Zakaat of the past years as well.
e.g. Abdullah is owing Zaid 10 000 rands in lieu of some goods which he bought from him.Assuming the Nisaab amount is 1000 rands. Abdullah only after two years makes his first payment of 200 Rands. Zaid will now calculate his Zakaat thus: (2,5% of R 200 = R5 which is the first year) + (2,5% of R195 which is the amount of the first year less the amount of Zakaat payable for the first year = R 4,88 ) = R9,88
Medium:
A debt due because of goods acquired for other than trade or other than repayment of gold, silver or currency. This can be in the form of personal used or unused goods, household items, etc.
The ruling here is that Zakaat will only be compulsory on the amount once it is received, it will therefore not be included in the calculation of zakat prior to receipt. If a person does not own any cash, his year for calculating Zakaat will begin on receipt of the money. If he does have Nisaab, this will be joined to the Nisaab and included for the Nisaab for that year. However, Zakaat will not be compulsory on the previous years.
Weak:
That debt which a person became liable for, not in lieu of goods but for some other contractual reason like Mahr, etc. or for no contractual reason like inheritance, Wasiyyah, service charges.
Same as above (i.e. medium).
Bad Debts
A bad debt in Shar’i terminology is that debt which one has no hope of retrieving. Neither does the person intend repaying the debt, nor does the creditor have any legal grounds for claiming against this person. In this case, if the creditor does ever receive payment, he will not calculate the past years. He will only pay Zakaat once he receives his money.
Checked and Approved By:
Mufti Muhammed Saeed Motara Saheb D.B.
References
وَلَوْ آجَرَ عَبْدَهُ أَوْ دَارِهِ بِنِصَابٍ إِنْ لَمْ يَكُونَا لِلتِّجَارَةِ لَا تَجِبُ مَا لَمْ يَحُلُ الْحَوْلُ بَعْدَ الْقَبْضِ فِي قَوْلِهِ ، وَإِنْ كَانَ لِلتِّجَارَةِ كَانَ حُكْمُهُ كَالْقَوِيِّ؛ لِأَنَّ أُجْرَةَ مَالِ التِّجَارَةِ كَثَمَنِ مَالِ التِّجَارَةِ فِي صَحِيحِ الرِّوَايَةِ اهـ
(٢/٢٢٤ البحر الرائق)
(و) اعلم أن الديون عند الإمام ثلاثة : قوي ومتوسط، وضعيف؛ (فتجب زكاتها إذا تم نصابا وحال الحول، لكن لا فورا بل عند قبض أربعين درهما من الدين القوي كقرض وبدل مال تجارة فكلما قبض أربعين درهما يلزمه درهم (و) عند قبض (مائتين منه لغيرها أي من بدل مال لغير تجارة وهو المتوسط كثمن سائمة وعبيد خدمة ونحوهما مما هو مشغول بحوائجه الأصلية كطعام وشراب وأملاك. ويعتبر ما مضى من الحول قبل القبض في الأصح، ومثله ما لو ورث دينا على رجل (و) عند قبض (مائتين مع حولان الحول بعده) أي بعد القبض (من) دين ضعيف وهو بدل غير (مال) كمهر ودية وبدل كتابة وخلع، إلا إذا كان عنده ما يضم إلى الدين الضعيف رد المحتار (قوله في الأصح قد علمت أنه ظاهر الرواية وعبارة الفتح والبحر في صحيح الرواية. قلت: لكن قال في البدائع: إن رواية ابن سماعة أنه لا زكاة فيه حتى يقبض المائتين ويحول الحول من وقت القبض هي الأصح من الروايتين عن أبي حنيفة اهـ ومثله في غاية البيان عليه فحكمه حكم الدين الضعيف الآتي
(٣٠٦ / ٢ رد المحتار)
دوسری روایت یہ ہے کہ دین متوسط پر زکوۃ فرض نہیں بلکہ دو سو درہم وصول ہونے کے بعد سال پورا ہونے پر زکوۃ فرض ہو گی گزشتہ سالوں کی زکوۃ نہیں یہ روایت راجح ہے
(۴\۲۷۲ احسن الفتاوی )
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