The Rules for Calculating and Paying Your Zakat
Law 1: Zakaat in Shariat refers to making a Faqeer (i.e. a needy person who is not Maalik-e-Nisaab, i.e. one who is not solvent in the terminology of Shariah) the Maalik (owner), of a portion of wealth for the sake of Allah, as has been stipulated by the Shariah. The Faqeer should neither be Hashmi (i.e. Sayed, in other words, descendant of Nabi Kareem ﷺ), nor the freed slave of a Hashmi; and one should completely separate any benefit for oneself from this. [Durr-e- Mukhtar, vol.2, pages 4-6]
Law 2: Zakaat is Fard (obligatory), and the one who rejects it is a Kaafir (unbeliever), and the one who does not pay it is a Faasiq (transgressor), and is deserving execution (i.e. in a country under proper Islamic Ruling), and the one who delays its payment is sinful. [Alamgiri, vol.1, pg.170]
Law 3: (Simply) making it Mubah (lawful) does not fulfil the Zakaat. For example, if a Faqeer is fed some food with the Niyyat of Zakaat, the Zakaat has not been discharged, because in doing so the (condition) of making him the Maalik (owner) is non-existent. If one gave him the food; in the sense that he may either eat it or take it with him, then in this case, it (Zakaat) has been discharged. Similarly, if clothing was given to a Faqeer, or if he dressed him in it, the Zakaat is discharged. [Durr-e-Mukhtar, vol.2, pg.3]
Law 4 : If one gave a Faqeer a house to live in, the Zakaat will not be discharged, because in doing so he has not given him any portion of the wealth (i.e. in this case the property), but rather, he has simply made him the owner of the benefit (i.e. the gains). [Durr-e-Mukhtar, vol.2, pg.3]
Law 5: When making (the Faqeer) Maalik (owner of the Zakaat), it is also necessary to give it (Zakaat) to a person who knows how to take possession (i.e. ownership) of it. In other words, it should not be such, that he throws it away, or he is deceived (regarding it); otherwise, it will not be counted as being discharged. For example, if one gave it (the Zakaat) to a very small child or to an insane person. If the child is not wise enough (to take proper possession), then it should be given on his behalf to his father who is also a Faqeer (deserving of Zakaat) or to the legal executor. Otherwise, it should be given in the possession of the child’s guardian. [Durr-e-Mukhtar, Raddul Muhtar, vol.2, pg.3]
Law 6: There are certain conditions (pre-requisites) for Zakaat to become Waajib:
- To be a Muslim
Zakaat is not Waajib (compulsory) upon a Kaafir (unbeliever). In other words, if an unbeliever becomes a Muslim, then he will not be ordered to pay Zakaat for the era in which he was an unbeliever. Allah Forbid! If a person becomes a murtad (apostate), then whatever Zakaat he has given in the era when he was a Muslim, is (now) void. [General Books, Alamgiri, vol.1, pg.171]
If a Kaafir became Muslim in a Darul Harb, and he was resident there for some years, and he then returned to Darul Islam, (then in this case), if he was aware of the fact that it is Waajib for a wealthy (i.e. solvent) Muslim to pay Zakaat, then the Zakaat for that period is Waajib (upon him), otherwise not. If he became Muslim in a Darul Islam, but did not pay the Zakaat for some years, then the payment of the Zakaat for those years is Waajib upon him, even though he says that he had no knowledge of Zakaat being Fard, as ignorance (of the
law) is not a valid excuse (Uzr) in a Darul Islam. [Alamgiri, vol.1, pg.171/172]
In other words, he must have reached the age of puberty
In other words, he must be of sane mind
There is no Zakaat upon a Na-Baaligh (one who has not reached the age of puberty); and if a person remains in an insane state for the entire year, then Zakaat is not Waajib upon him, and if he regains sanity at the beginning and end of the year, then even though he may remain in a state of insanity for the remainder of the period, the Zakaat is Waajib upon him. If the condition of the insane person prevailed from the beginning, i.e. if he became Baaligh in the state of insanity, then his year (of being liable for Zakaat) will commence from the year in which he regains his sanity. Similarly, if the condition is temporary, but the condition prevailed for the entire year, then only when he regains his senses (sanity), will it be counted as the beginning of the year (for his Zakaat). [Jauhira, Alamgiri, vol.1, pg.172; Raddul Muhtar, vol.2, pg.4]
Law 7: There is no Zakaat on a person who goes in and out of a state of insanity, if he remains in this condition for the entire year, and if he occasionally comes out of this condition, then Zakaat is Waajib upon him. Zakaat is Waajib upon a person who is in an unconscious (fainted) state, even though he may remain in an unconscious
(comatose) state for the entire year. [Alamgiri, vol.1, pg.172; Raddul Muhtar, vol.2, pg.4]
To be a freeman (non-slave)
Zakaat is not Waajib upon a slave, even though he may be a Mazoon (i.e. licensed or privileged slave whose master has permitted him to trade), or a Mukatib (a slave who is under bond with his master to pay for his freedom within a stipulated time frame, and the slave also accepts this), or an Umm e Walad (a female slave who gave birth to a child accepted by her master as his offspring), or a Musta’a (a slave bought in partnership, whereas one partner has freed him, but because he is not solvent, he is ordered to earn whatever is due to the remaining partners, and pay them off). [Alamgiri, vol.1, pg.171]
Law 8: For whatever a slave who is Mazoon earns, there is no Zakaat upon him and neither is there Zakaat upon his master (for it). However, if he hands it over to his master, then Zakaat must be paid for those years as well by the master, on condition that the Mazoon is not absorbed in debt, otherwise there is absolutely no Zakaat on what he has earned, neither before he gives it in the possession of his master, nor after he has given it. [Raddul Muhtar, vol.2, pg.9]
Law 9: For whatever the Mukatib has earned, the Zakaat on it is not Waajib, neither on him, nor on his master. However, once he hands it over to the owner and a year passes, then as per the conditions of Zakaat, the Zakaat will become Waajib upon the master, and the Zakaat of the previous years is not Waajib. [Raddul Muhtar, vol.2, pg.9]
- Possession of Nisaab (The Threshold)
In other words, he (or she) should have in his (or her) possession wealth (commodities, cash, stock etc.) which is according to the Nisaab (stipulated threshold in Shariah which qualifies one as a Zakaat payer). If he is the owner of less than the Nisaab amount, then Zakaat is not Waajib (upon him). [Tanweer, vol.2, pg.5; Alamgiri, vol.1, pg.172]
- Complete Ownership
One should be the complete owner of it. In other words, it should also be in his possession (i.e. he should have full control over it). [Alamgiri, vol.1, pg.172]
Law 10: Those goods (valuables etc.) that were lost or fell into the sea, or were usurped, and one does not have any witnesses to it being usurped, or if he buried it in the wilderness somewhere, and he is unable to remember where he really buried it, or if he gave it as Amaanat (i.e. he entrusted it) to some stranger, and he cannot remember who he entrusted it to, or if the Madyun (i.e. debtor) refuses to pay the Dayn (i.e. the debt), for which he has no witnesses, and thereafter, the goods (valuables etc.) were found (i.e. recovered), then (in this case) the Zakaat is not Waajib on the wealth for the period in which he had not recovered it. [Durr-e-Mukhtar, Raddul Muhtar, vol.2, pg.11/12]
Law 11: If the debt is on such a person who accepts the debt but is delaying in payment, or if he is insolvent, or if the Qadi (Muslim Justice) has declared him to be insolvent, or if he refuses to pay the debt, but he (the creditor) has witnesses (that he is owed the said
amount), then once he receives the payment, the Zakaat for the previous years is also Waajib. [Tanweer, vol.2, pg.12]
Law 12: If someone is responsible for the ‘Ghasb’ of a grazing animal (i.e. Ghasb unlawfully seizing something, to usurp), even though he may accept he has seized it, then even after it is recovered, there is no Zakaat for the period in which it was seized. [Khania]
Law 13: Zakaat is not Waajib upon the ‘Ghaasib’ (i.e. the usurper) for that which he has usurped (unlawfully seized), but rather it is Waajib upon the usurper to return the usurped property (etc.) to the rightful owner from whom it was usurped. If the Ghaasib (usurper) has mixed that wealth (or goods etc.) with his own wealth, in a manner whereby it is impossible to differentiate between both, and his wealth is within the stipulation of Nisaab, then it is Waajib for him to pay Zakaat on all of it. [Raddul Muhtar, vol.2, pg.34]
Law 14: If one person usurped (for example) one thousand rupees belonging to someone else, and then someone else usurped the same money (rupees) from him (i.e. from the initial usurper) and then spent it, and both the usurpers have one thousand each of their personal wealth, then Zakaat is Waajib upon the first usurper and not upon the second usurper. [Alamgiri, vol.1, pg.173]
Law 15: The Zakaat of the ‘Shay Marhun’ (pawned / pledged item) is neither on the ‘Murtahin’ (pledgee) nor on the ‘Raahin’ (pledger), as the Murtahin is not the actual owner, and the ownership of the Raahin is not complete, because it is not in his possession (i.e. full control). Afterwards, even after releasing the pledge (i.e. the pawned item), the Zakaat for those years is not Waajib. [Durr-e-Mukhtar, vol.1, pg.9]
Law 16: If one purchased goods for trade purposes, but did not take possession of it for an entire year, then the Zakaat for the period before the ‘Mushtari’ (buyer) took possession of it, is not Waajib, and after he takes possession of it, the Zakaat for that year is also now Waajib. [Durr-e-Mukhtar, Raddul Muhtar, vol.1, pg.9]
- Nisaab must be free from Debt (Liability)
Law 17: If a person is Maalik–e-Nisaab (i.e. owner of Nisaab) but he is in debt, such that if he pays off the debt, he will have no Nisaab, then in this case the Zakaat is not Waajib upon him. This applies even if the debt is to a person, such as a loan or ‘Zar e Thaman’ (i.e. the price of something which he has purchased), or if it is the ‘Tawaan’ (payment for a claim against him), or if it is a debt to Almighty Allah, such as Zakaat. Khiraj; for example, if a person is only owner of one Nisaab, and two years have passed in which he did not pay his Zakaat, then only the Zakaat of the first year is Waajib, and not that of the second year, because the Zakaat of the first year is a debt (which he must pay), and after he deducts that and finds that the Nisaab does not remain any longer, then the Zakaat of the second year is not Waajib (i.e. in the first year). Similarly, if three years passed by, but in the third year only one day remained, and he acquired a further five Dirhams, then in this case as well, only the Zakaat of the first year is Waajib, because in the second and third years the Nisaab does not remain, after payment of the Zakaat (in this case). However, if from the day that he receives the five dirhams until a year, the Nisaab remains (i.e. if he remains Maalik-e-Nisaab for that year), then on completion of that year, Zakaat is now Waajib. Similarly, if he was Maalik-e-Nisaab (owner of Nisaab), and he did not pay the Zakaat at the completion of the year, and then he lost all the wealth, and then again acquired more wealth, which is equal to Nisaab, but if he
deducts the Zakaat of the first year from it, the Nisaab will not remain any longer, then the Zakaat for that new year is not Waajib. If he did not intentionally lose the initial wealth, but it was lost without intent, then (in this case) the Zakaat for that becomes void. Hence, that Zakaat is not a debt (liability), so in this case the Zakaat of the New Year is now Waajib upon him. [Alamgiri, vol.1, pg.172/174; Durr-e- Mukhtar, vol.2, pg.6]
Law 18: If he is not personally the ‘Madyun’ (Debtor), but he is actually the ‘Kafeel’ (one who undertook the responsibility to discharge the debt, i.e. Guarantor) of the Debtor, and after deducting the amount for the ‘Kifaalat’ (collateral/surety) the Nisaab does not remain intact, then Zakaat is not Waajib (upon him). For example, Zaid has one thousand rupees, and Amr took a loan of one thousand rupees from someone, and Zaid gave surety for him, then in this case Zakaat is not Waajib on Zaid, because even though Zaid does have money in his possession, it is tied up in Amr’s debt, because the creditor has the right to claim it from Zaid, and if he does not get it from Zaid then he is at liberty to have Zaid imprisoned, so this money is thus tied up in debt, so Zakaat is not Waajib on that amount. If ten people have stood surety for Zaid and all of them have one thousand rupees each, then too Zakaat is not Waajib upon any one of them (for this), because the creditor is at liberty to claim it from any one of them, and if he does not receive it from them, he is at liberty of having whomsoever (of them) he wishes imprisoned. [Raddul Muhtar, vol.2, pg.6/7]
Law 19: According to the correct Madhab, that which is Dayn-e- Mi’aadi (Debt or loan which is lasting to the end of its term, i.e. for which no time limit is fixed), does not hinder Zakaat becoming Waajib. [Raddul Muhtar, vol.2, pg.7]
Since ‘Dayn-e-Mahr’ (Debt of Dowry) is not habitually claimed, thus no matter whatever amount the husband owes in Mahr (to his wife), if he is Maalik-e-Nisaab, Zakaat is (still) Waajib upon him (meaning that owing dowry is not something which will hinder Zakaat being Waajib on him). [Alamgiri, vol.1, pg.173]
This especially applies with regard to ‘Mahr e Mu’akkhar’ (deferred, to be paid in the event of Islamic divorce or death of the husband etc.) which is common here (in India etc.), for which no specific time limit is fixed, because in this case the wife does not really have the authority to make a claim for it, until death or Talaaq (Islamic Divorce) does not take place.
Law 20: The Nafaqa (essential financial support/provisions) of a man’s wife is not regarded as ‘Dayn’ (A debt), until the Qadi does not order it, or unless both of them have not settled on an amount (for it), and if both these (conditions) are not present, then it will be void (i.e. it will fall away). It will thus not be Waajib upon the husband to pay it, so it is thus not something which hinders the payment of Zakaat. With the exception of one’s wife, the Nafaqa for any other relative will only be regarded as ‘Dayn’ (a debt), if a period of less than a month has passed, or if that relative took a loan on the order of the Qadi; and if both these cases are not present, then it falls away, and is not something which hinders payment of Zakaat. [Alamgiri, vol.1, pg.173; Raddul Muhtar, vol.2, pg.7]
Law 21: ‘Dayn’ (A debt/loan) is only regarded as something which hinders payment of Zakaat, if it is something which existed before Zakaat became Waajib upon the person, and if it (the debt) is incurred after a year passes on Nisaab, then that ‘Dayn’ (debt) has no effect on the Zakaat. [Raddul Muhtar, vol.2, pg.6]
Law 22: In this regard, there is no credence to that ‘Dayn’ which is not claimed from the servants (people). In other words, it is not a factor which hinders the payment of Zakaat. For example, Nazr (offering), Kaffarah, Sadaqa e Fitr, Hajj and Qurbani (etc.), because if the expenses for these are deducted from the Nisaab, then even though the Nisaab does not remain intact, Zakaat is still Waajib. For Ushr and Khiraj (land tax) to become Waajib, debt is not a hindering factor, in other words, even if one is a debtor, these things will be Waajib upon him. [Durr-e-Mukhtar, Raddul Muhtar, vol.2, pg.6]
Law 23: That Debt which occurred in the course of the year, in other words, one was not a debtor in the beginning of the year, but later fell into debt, and then at the end of the year, with the exception of the ‘Dayn’, he became Maalik-e-Nisaab, then Zakaat is now Waajib upon him. This case can be understood from this example; let’s suppose the creditor pardoned (i.e. wrote off) the debt, so now because he is not responsible for the ‘Dayn’ (debt), and the year has also come to an end, thus it is now Waajib upon him to pay Zakaat. It does not mean that Zakaat will only be Waajib upon him, from now until another year passes (as this is incorrect). If he was in debt from the beginning of the year, and it was written off at the completion of the year, then in this case Zakaat will not be Waajib now, but (in this case) it will be only Waajib after a year passes after this. [Raddul Muhtar, vol.2, pg.9/10]
Law 24: If a person is in debt and he is owner of few Nisaabs (i.e. more than one Nisaab), and the ‘Dayn’ can be paid off from each one of them (the Nisaabs); in other words, he has rupees and Ashrafis (i.e. cash), and he also has trade goods (i.e. stock etc.), and he has grazing animals as well, then (in this case) he should regard the Ashrafis (i.e. the money) as means of payment for the debt, and he should give the
Zakaat from the other things. If he does not have cash, but he has Nisaab of different kinds of grazing livestock. For example, if he has forty goats, thirty cows and five camels, then (in this case) he should give Zakaat from that which is easier for him, and he should set aside the others for payment of the debt; and if in the above situation, he gives the Zakaat from the goats or the camels, then he would have to give one goat, and for the cows he would have to give a one year old calf. Thus, it is obvious that it is easier for him to give one goat instead of giving a one year old calf, so he may give the goat, and if it is alike, then he has the choice (to give from where he wishes). For example, if he has five camels and forty goats, the Zakaat for both is one goat, so he has the choice of paying it from whichever he wishes to for the ‘Dayn’ and from whichever one he wishes he may give the Zakaat. All this detail is only applicable if someone appointed by the King (Muslim Ruler in a Proper Muslim State) comes to collect the Zakaat, and if one wishes to pay the Zakaat on his own accord, then he has complete choice in all these cases. [Durr-e-Mukhtar, Raddul Muhtar, vol.2, pg.10]
Law 25: If one owes one thousand rupees (or Rands or any other currency), and he has in his possession one thousand rupees, and he also has one house and a slave (servant) to serve him, then in this case Zakaat is not Waajib upon him. Even though the house and the slave are both worth one thousand rupees each, as these things are from Haajat-e-Asliyah (a person’s basic essentials). Additionally, when money is present, then it is money which will be in lieu as payment of the loan, and not the house or the slave. [Alamgiri, vol.1, pg.173]
The slave rule does not apply as slavery has been currently abolished. All such rules are being explained in this book as they are from the rules of Jurisprudence.
- The Nisaab must be free from Haajat-e-Asliyah (i.e. after Haajat-e-Asliyah)
Law 26: Haajat-e-Asliyah refers to those things which a person requires to live his life. Zakaat is not Waajib in these things (i.e. there is no Zakaat in these things); such as the house in which one lives, the clothing which one requires to wear in summer and winter, household necessities, an animal for transport (i.e. a mode of transport), handmaids or bondsman for your service, weapons for war (i.e. for protection), a workman’s tools, essential Kitaabs (books) for the people of knowledge, and grains (i.e. groceries) for eating. [Hidaya, Alamgiri, vol.1, pg.172; Raddul Muhtar, vol.2, pg.10/11]
Law 27: If a person purchased such an item which he will utilise in his work (field of profession), and its traces (effects) will remain in that work (item), such as (tannin of) gall-nut which is used in tanning (animal) hides, and oil etc. Hence, if one year passes over it, the Zakaat on it is Waajib. Similarly, if a dyer buys saffron, or safflower colour to dye clothing which he charges to do, then if this is equal to the amount of Nisaab, and a year has passed, then Zakaat on it is Waajib. The same ruling applies to powder dyes etc., and if it is such a thing that its effect will not remain, such as soap, then even if it is equivalent to the amount of Nisaab, and a year has passed, the Zakaat on it (that soap etc.) is not Waajib. [Alamgiri, vol.1, pg.172]
Law 28: If a perfumer purchased bottles to sell perfumes (Itar) in, Zakaat is Waajib on them. [Alamgiri, vol.2, pg.11]
Law 29: If one took (i.e. kept aside) money for spending (i.e. for expenses), then this too is from Haajat-e-Asliyah. If money is kept to be spent on Haajat-e-Asliyah, then whatever you spent in the year is
fine, but if whatever is remaining is equivalent (or more) than Nisaab, (then) Zakaat is Waajib on it, even if one kept it with the Niyyat of spending it in future for Haajat-e-Asliyah. If at the time of the completion of the year (i.e. your Zakaatable year) there is need to spend it for Haajat-e-Asliyah, then Zakaat is not Waajib (on that amount particular). [Raddul Muhtar, vol.2, pg.8]
Law 30: Kitaabs (Books) for the ‘Ahl-e-Ilm’ (people of Knowledge / scholars) are from Haajat-e-Asliyah, and even if it is in the possession of those who are not from the people of Knowledge, there is still no Zakaat on Kitaabs, on condition that it is not kept for trade (businesses) purposes. The only difference in this is that with the exception of these Kitaabs, if the people of knowledge (i.e. Ulama) do not have wealth (money etc.) equal to Nisaab, it is permissible for them to take Zakaat, and it is impermissible for those who are not Ahle Ilm (to take Zakaat) if they have books to the value of two hundred Dirhams (two hundred Dirhams used to be the Nisaab threshold so wherever this is mentioned, it refers to the current Nisaab threshold). The ‘Ahl’ here refers to those who require these Kitaabs for reading (learning), teaching and for rectification. Books (Kitaab) here, refers to Madhabi (Deeni) Books, meaning Kitaabs of Fiqh, Tafseer and Hadith. If one has more than one copy, then if all the extra copies put together are valued at two hundred Dirhams (i.e. at current Nisaab), then it is also impermissible for the ‘Ahl’ to accept Zakaat as well. This applies whether just one extra copy is of the said value, or if many extra Kitaabs collectively make up that amount. [Durr-e-Mukhtar, Raddul Muhtar, vol.2, pg.11]
Law 31: For a Hafiz, the Holy Qur’an is not from Haajat-e-Asliyah, and for a non-Haafiz, having more than one, is to have more than the Haajat-e-Asliyah. In other words, if the (extra) Mushaf Shareef costs
more than two hundred dirhams (i.e. the price to purchase such printed version of the Qur’an exceeds Nisaab), then (for him) to accept Zakaat is impermissible. [Jauhira, Raddul Muhtar, vol.2, pg.11]
Law 32: Medical Books for a Tabeeb (Physician, Doctor) are from Haajat-e-Asliyah, on condition that he studies them, and he finds the need to revert to it. Books of Arabic Syntax (Nahw), Etymology (Sarf), Astrology and Poetry Collections and story books etc. are not from Haajat-e-Asliyah. Books of Usool-e-Fiqh (Principals of Fiqh), Ilm Al Kalaam (Islamic Science of Scholastic theology), and books of Akhlaaq (Morals and Etiquette) such as Ihya Al Uloom and Kimya e Sa’adat etc, are from Haajat-e-Asliyah. [Raddul Muhtar, vol.2, pg.11]
Law 33: Those books which are in refutation of the unbelievers and in refutation of the budmazhabs (deviant sects), and those books which are in support of the Ahle Sunnat, are from Haajat-e-Asliyah. Similarly, if an Aalim keeps the books of Budmazhabs (deviants) etc. so that he may (use it) to refute them, then these too are from Haajat-e- Asliyah (for him), and for a non-Aalim, to even look (at such books) is impermissible.
- The Wealth must be ‘Naami’ (i.e. it must have potential of growth)
In other words, it should be wealth (assets etc.) which grow (i.e. have potential of growth); whether growth may be in real form or constructively. In other words, if he wishes to grow (i.e. increase) it, then he should be able to, meaning that it may be in his possession or in the possession of the representative (i.e. his duly appointed agent).
The (Growth) of each is of two types:
- If it has been purely created for this purpose. This (type) is known as Khilqi (its growth is natural), such as gold and silver. These have been created so that things can be purchased with
- Alternatively, if it has not been really created for this purpose, but this purpose can be attained by it. It is called Fe’li (not natural, i.e. artificial).Everything except gold and silver are Fe’li because trade grows
Zakaat is Waajib absolutely, in gold and silver, if it is to the value of Nisaab, even if one has buried it away, and even if one has it for business purposes, or not. With the exception of this, Zakaat is Waajib on all other things, if they are intended for trade purpose (i.e. for business), or on livestock which is left to graze. Therefore, in conclusion, Zakaat is payable on three categories of assets:
- Thaman, (here) meaning gold and silver
- Assets (commodities) used for trade (i.e. trade goods)
- Sa’imah1, in other words, livestock which is left to graze. [General Books, Shaami, 2, pg.13; Alamgiri, vol.1, pg.174]
Law 34: The Niyyat of trade (business) is sometimes explicit and sometimes by way of indication, i.e. intrinsically.
1: Sa’imah actually refers to livestock which is left to graze for most of the year, and the aim is to only acquire its milk and to breed its offspring, or to fatten it. More detail will follow in the section on Zakaat on livestock.
Explicitly, is when the intention of business is made when making the Aqd (contract, or doing the dealing), be this a contract of purchase or of Ijaarah1. The Thaman (price) should be the price in currency or something from ‘Asbaab’ (something derived from it, i.e. its product etc.).
Intrinsically, is when the goods are purchased for the sake of business, or a house which is for business purposes; and it was given on rent in lieu of the same ‘Asbaab.’ Therefore, this ‘Asbaab’ and that commodity, which has been purchased are regarded as being for business reasons, even though the intention of business was not made extrinsically. Similarly, if one took something from someone on credit, but it is for business, then this too is counted as being for a business purpose. For example, if one is the owner of two hundred dirhams (i.e. whatever is the current Nisaab) and he took on credit a mound full of wheat, so if it was not taken for business purposes, then the Zakaat on it is not Waajib, because the price of wheat will be deducted from the same two hundred.
Therefore, no Nisaab will be left, and if it is for business purposes, then Zakaat is Waajib, as the value of that wheat will be added to the two hundred dirham (i.e. to the current Nisaab threshold), and then from that total, the credit amount should be deducted, so two hundred dirham (i.e. Nisaab) will (still) remain, thus Zakaat is Waajib. [Alamgiri, vol.1, pg.174; Durr-e-Mukhtar, Raddul Muhtar, vol.2, pg.13]
1: Ijaarah refers to renting, leasing or taking on contract
Law 35: That contract (transaction) in which there is no transfer (i.e. exchange), such as Hibah (Gifting), Wasiyat (bequest), Man’nat (Vow) and Sadaqa (Charity), or even if there is (some kind of) exchange, but the exchange is not by means of wealth (Maal), such as in the case of Mahr (Dowry), the ‘Khula’1 alternative, and the ‘Atq’2 alternative. If one became the owner of any thing (i.e. item) by way of these two contracts, then the Niyyat of business in this is invalid, in other words, even if the Niyyat (intention) of business is made, there is no Zakaat on it. Similarly, if one received such a thing as inheritance, then the Niyyat of business in this is also invalid. [Alamgiri, vol.1, pg.174]
Law 36: If the Muwar’rath (Testator) had trade goods (or money) for business, and after his death, the inheritors made the Niyyat of business, then in this case Zakaat is Waajib. Similarly, if one receives livestock which grazes, as inheritance, the Zakaat on it is Waajib, whether one wishes to keep them for grazing or not (i.e. breed them or not). [Alamgiri, vol.1, pg.174; Durr-e-Mukhtar, vol.1, pg.18]
Law 37: In making the Niyyat of Tijaarat (business/trading), the Niyyat should be present at the time of the contract (dealing), even if this is done extrinsically, i.e. by way of indication (Dalaalatan). If the Niyyat was made after the contract, Zakaat will not be Waajib. Similarly, If one purchased something just to keep it (i.e. for personal use), and he also said that if I get any profit (benefit from it), then I shall sell it, then in this case Zakaat is not Waajib on it. [Durr-e- Mukhtar, vol.2, pg.18/19]
1: That wealth (money etc) by way of which a marriage is dissolved.
2: That wealth (money etc.) by way of which a slave or handmaid is freed.
Law 38: If a person bought a slave with the intention of business, and then made the Niyyat of keeping him in his service (i.e. as a servant in his home etc.), and then (again) he made the intention of business, then in this case, it will not be regarded as business unless he does not sell him for such a commodity in which the payment of Zakaat is Waajib. [Alamgiri, vol.1, pg.174; Durr-e-Mukhtar, vol.2, pg.17]
Law 39: Zakaat is not Waajib on pearls and gemstones, even if they are worth thousands. However, if it is purchased with the intention of business (i.e. as trade goods), Zakaat is Waajib on them. [Durr-e- Mukhtar, vol.1, pg.18]
Law 40: Making the Niyyat of business in that which sprouts from the ground is not Waajib. This applies whether the land is ‘Ushri’ (in which one-tenth must be paid) or ‘Khiraji’ (taxed land), even if it his own property, or part of the public land, or if it is something which he has taken on rent. However, if the land is ‘Khiraji’ and he took it on ‘Aariyat’ (as loaned Property) or on rental, and he sold that which was for business purposes, then in this case the Niyyat of business in that which sprouted is correct, i.e. valid. [Raddul Muhtar, vol.2, pg.13/14]
Law 41: Whatever a ‘Mudharib1’ buys with the Maal, i.e. capital from his Mudharabat, even though he may not have the Niyyat of business, and even though he may have purchased it for personal expenditure, Zakaat is Waajib on it, to this extent that even if a slave is purchased with the ‘Maal’ (wealth) of Mudharabat, and if he purchased clothing for him to wear, and grain for him to eat, then all of this is actually for business purposes, and Zakaat on all this is Waajib. [Durr-e-Mukhtar, Raddul Muhtar, vol.1, pg.13]
- Completion of a Year (i.e. a full year of Nisaab)
A year here refers to the Lunar year, in other words, 12 months based on the moon (lunar) month. If in the beginning of the year or at the end of the year, the Nisaab was complete (i.e. one was solvent) but in the middle of the year, there was a shortage of Nisaab (the minimum Zakaat threshold), then this shortage does not make any difference. In other words, the Zakaat will still be Waajib (at the end of the year). [Alamgiri, vol.1, pg.175]
Law 42: If one exchanged the trade goods for gold and silver with something of its own ‘Jins’ i.e. own kind2 (i.e. of the same category), or something of a different kind (i.e. different category), then due to this, there is no loss on the completion of the year. However, if one changed livestock, then the year has been cut, and now he will count the year from the day on which he changed it. [Alamgiri, vol.1. pg.175]
Law 43: If a person is Maalik-e-Nisaab (i.e. solvent person), and in the middle of the year (i.e. in the course of the year) he acquired something of the same type (i.e. the same type of commodity), then the year for the new goods is not counted as a separate year, but the end of the year of the initial goods (or cash etc.) is the same year
1: Mudharabat is a type of partnership in Shariah, in which from one end there is Maal (finance, goods etc.) and from the other end there is work, and both are partner to the profits. The one who carries out the work is called the Mudharib and whatever the owner gives is known as Raas Al Maal (i.e. payment of Mudharabat).
2: Gold and silver here is absolutely regarded as one ‘Jins’ i.e. of one kind (i.e. one category), similarly is the jewellery, utensils and other things (made from them), and the Maal e Tijaarat (i.e. business capital) will also be counted in the same ‘Jins’, no matter which type it is of, because its Zakaat is also paid based on the value of gold and silver.
ending for this as well, even if it was acquired a minute before the year ended, and it does not matter whether this asset was attained by means of the same initial commodity, or whether it was acquired by way of inheritance, or as Hibah (a gift), or by way of some other permissible means. However, if it is of a different type, for example; initially, he had camels and now he acquired goats, then he will count a new year for that. [Jauhira]
Law 44: If a Maalik-e-Nisaab acquired some Maal (i.e. cash, goods etc.), and he has two Nisaabs, and the year count for both the Nisaabs are separate, so the assets which he acquired in the middle of the year (i.e. in the course of the year), he should add it to those (assets), in other words to the Zakaat of the first one which was already Waajib. For example, if he had one thousand rupees, and the value of the Sa’imah which he already paid in Zakaat, so (in this case) both cannot be combined. However, if he acquired a further one thousand rupees in the middle of the year, then the Zakaat on that is when the year for the Zakaat of the first one amongst the two is counted. [Durr-e- Mukhtar, vol.2, pg.31/32]
Law 45: If one had grazing livestock and he paid the Zakaat on them at the completion of the year, and then he sold them for cash, and he also has in his possession capital (i.e. money) which is equal to the value of Nisaab, on which half a year has already passed, then in this case, this (newly acquired) capital (from sale of the livestock) will not be mixed (added) to the other amount. However, for the (newly acquired) amount, the New Year will commence at this time (i.e. when he acquired it after sale of the livestock). This will apply only when this is the value of it, and is equal to the amount of Nisaab, otherwise according to consensus he will add it to the older amount. In other words, the Zakaat for it will be paid with that of the old amount (i.e.
when the Zakaat for the old amount becomes due, then the Zakaat on this newly acquired amount will also be due). [Jauhira, Alamgiri, vol.1, pg.175]
Law 46: If before the completion of the year, one sold a Sa’imah for cash (i.e. money), then in this case he will add this cash to the earlier cash which he already has. In other words, when the year count for the first amount ends, then Zakaat on the (newly acquired) amount will also be paid. A new year will not be counted for this. Similarly, if he sold the animal in lieu of an animal, then that (newly acquired) animal will be added to the other animal which he already possesses. If he already gave the Zakaat for a Sa’imah and did not keep it as a Sa’imah any longer, and then sold it, then in this case he will add the Thaman1 to the older capital (amount etc.). [Alamgiri, vol.1, pg.175]
Law 47: If he sold camels, cows and goats, in exchange of one another before the completion of the year, then now, the year count for that (newly acquired animal) will be a new one. Similarly, if one sold it for something else with the Niyyat of trade, then a year from now, Zakaat will be Waajib on it, and if he sold it for its own class (same kind of thing), in other words, he sold a camel for a camel and a cow for a cow, the same rule will apply here as well. However, if he sold it after the completion of the year count, then the Zakaat has become Waajib (already) and it is his responsibility (to discharge it). [Jauhira]
1: Thaman is the value/price of something
Law 48: If one sold a Sa’imah in the middle of the year (i.e. in the course of the year), and before the year ended, the buyer returned it due to some defect in it; therefore, if he has returned it on the command of the Qadi, then the new year for it will not commence, otherwise the new year count will start from now. Also, if it was gifted to someone and it was then returned before the end of the year, a new year will be counted (from the date of return), and this will apply whether it is returned on the command of the Qadi, or if it was done personally. [Jauhira]
Law 49: If one was in the possession of Khiraji land and after paying the Khiraj, if he sold the land, then the Thaman (payment/price) will be added to the actual Nisaab (amount which he had). [Alamgiri, vol.1, pg.175]
Law 50: If one has in his possession cash, on which he has already paid Zakaat, and he then purchased grazing livestock with it, and he has in his possession animals of the same (Jins) class from before, then (in this case) he will not mix them (i.e. add them) to those (to calculate Zakaat, but they will be separate). [Alamgiri, vol.1, pg.175]
Law 51: If someone gave a person four thousand rupees as a gift (Hibah), and before the year ended, he acquired a further one thousand rupees, and the one who had initially given him the (monetary) gift, took it back on the command of the Qadi, then there is no Zakaat on the newly acquired rupees as well, until a year does not pass over them. [Alamgiri, vol.1, pg.175/176]
Law 52: If someone has in his possession goats for business purposes, which are valued at two hundred dirhams (i.e. they reach the current Nisaab amount), and before the year ended, one goat died, and even
before the year ended, he skinned it and cooked (tanned) the skin (animal hide), then (in this case) the Zakaat is Waajib. [Alamgiri, vol.1, pg.175/176]. In other words, this will apply if the animal equals to the value of Nisaab.
Law 53: When giving (paying) Zakaat or when separating amounts (etc.) for Zakaat, to make the Niyyat (intention for Zakaat) is a condition. The meaning of Niyyat here is that if someone asks you about it, then you should immediately without any hesitation be able to say that it is Zakaat. [Alamgiri, vol.1, pg.170]
Law 54: If one was giving out Khayraat (optional charity) for the entire year, and only now he makes Niyyat saying that whatever I have given is Zakaat, then (in this case) it is not valid, i.e. it is not discharged. [Alamgiri, vol.1, pg.170]
Law 55: If he (the owner of the Nisaab) appointed someone as his Wakil (Agent) and when handing over (the Zakaat) to him, if he did not make the Niyyat of Zakaat, but the Muwakkil (i.e. the one who gave the Zakaat), made the Niyyat of Zakaat when the Wakil had given it to the Faqeer (deserving person), then (in this case) it is regarded as being discharged. [Alamgiri, vol.1, pg.171]
Law 56: If when giving it (Zakaat) one did not make Niyyat for it, but he made the Niyyat afterwards, then if that cash (or goods) etc. is still in the possession of the Faqeer, (in other words, it is in his financial control), then this Niyyat is sufficient, otherwise not. [Durr-e- Mukhtar, vol.2, pg.14]
Law 57: If one appointed someone as a Wakil (agent) and he handed the amount (etc.) over to the Wakil with the Niyyat of Zakaat, but the Wakil did not make the Niyyat of Zakaat when giving it to the Faqeer, it is still regarded as being discharged. Similarly, if the Zakaat amount was given to a Zimmi (i.e. an unbeliever who is the responsibility of a Muslim State), asking him to hand it over to a Faqeer, and he made the Niyyat whilst giving it to the Zimmi (to discharge it for him), then this Niyyat is sufficient. [Durr-e-Mukhtar, vol.2, pg.14]
Law 58: When handing it over to the Wakil if one said that it is Nafil Sadaqa (optional charity) or Kaffarah (compensation amount), but before the Wakil handed it over to the Faqeer, he (the owner) made the Niyyat of Zakaat, (then in this case) it will be regarded as Zakaat, even if the Wakil gave it to the Faqeer with the Niyyat of Nafil or Kaffarah. [Durr-e-Mukhtar, vol.2, pg.14]
Law 59: If one person was made the Wakil (the agent) of many Zakaat payers, and he has mixed all their Zakaat together, he will have to give ‘Tawaan’ (a claim against him, i.e. damages/compensation), and whatever he has given to the Faqeers, is now simply a contribution, in other words, he will not receive any compensation from the owners (of the Zakaat) or from the Faqeers. However, if before he gave it to the Faqeers (insolvent person / legal recipient of Zakaat), the owners permitted him to mix (all their Zakaat collectively), then he is not liable for the Tawaan. Similarly, if the Faqeers have also made him the Wakil of receiving their Zakaat, and he mixed it, then he is not responsible for Tawaan, but at that time it is important to note that if he is the Wakil of only one Faqeer, and he receives Zakaat from few places, to the extent that when it is all put together it adds up to the amount of Nisaab, so now the one who knowingly gives him Zakaat, his Zakaat will not be discharged.
Alternatively, in the case where he is the Wakil of few Faqeers, and he received such a sum of Zakaat that the share of every (Faqeer) reaches the threshold of Zakaat, then in this case, it is impermissible to give Zakaat to that Wakil. For example, if he is the Wakil of three Faqeers and he received six hundred Dirhams (i.e. three times whatever is the threshold of Zakaat currently, as two hundred dirhams has been given as an example, as it used to be the stipulated threshold at that time), meaning that the share of every (Faqeer) is two hundred Dirhams which is the Nisaab, and if he received less than six hundred Dirhams, then in this case none of them have received equal to the threshold of Zakaat. Alternatively, if every Faqeer made him his Wakil independently, then in this case the collective amount will not be taken, but what will be seen is how much each one of them received (independently). In this situation, it is impermissible to mix them together without the permission of the Faqeers, but if he mixes them, the Zakaat will still be discharged, and he will give Tawaan to the Faqeers, but if he is not the Wakil of the Faqeers, then it can be given to him, no matter how many Nisaabs are kept collectively by him. [Raddul Muhtar, vol.2, pg.14/15]
Law 60: For the trustees of numerous Waqf bodies to mix the income of one (body) into that of the other is not permissible. Similarly, ‘a Dalaal’ (i.e. a broker) is not permitted to mix the money of Thaman and that of sales together1. Similarly, if financial assistance was sought for few Faqeers (i.e. more than one), then it is impermissible to mix them up without their permission.
1: In other words, for the broker to mix the amount of a purchased item, or the purchased commodity together.
Likewise, it is impermissible for the one who grinds flour to mix the peoples wheat (i.e. if many people have given him wheat to grind), except at some place where to do this is the ‘Urf,’ i.e. the accepted norm, as in such a place to do this is permissible, and in all these cases, he will give Tawaan. [Khania]
Law 61: If the Muwakkils (those who appointed him an agent) did not extrinsically (i.e. clearly) give permission for him to mix them up together, but the norm to do so is such that the Wakils mix them up, then this too will be regarded as (a form of) permission, on condition that the Wakil is aware of this norm. However, a broker is not permitted to mix them, because for this, there is no norm. [Raddul Muhtar, vol.2, pg.14]
Law 62: The Wakil has the choice (right) of giving the amount of Zakaat to his son or wife, if they are Faqeer (deserving of Zakaat), and if the son is Na-Baaligh, then in order to give it to him, the Wakil himself must qualify as a Faqeer. Additionally, he is only permitted to give this to his son or wife, if with the exception of them, the Muwakkil (i.e. the one who appointed him the Wakil) has not stipulated a particular person to whom he should give it (the Zakaat) to, otherwise if he has, he cannot give it to them. [Raddul Muhtar, vol.2, pg.14/15]
Law 63: The Wakil does not have the free will (i.e. option) to take it for himself, unless the one who has given the Zakaat says to him that he may utilise it wherever he wishes to, (then it in this case) he can take it. [Durr-e-Mukhtar, vol.2, pg.15]
Law 64: If the one giving the Zakaat did not order him to do so (i.e. to pay the Zakaat on his behalf), but he gave it by himself, the Zakaat is not discharged, even though he has now permitted it. [Raddul Muhtar, vol.2, pg.14]
Law 65: If the one giving the Zakaat gave the Zakaat money to the Wakil and the Wakil kept it, and he gave his own money to pay the Zakaat, then this is permissible. If his intention is that in lieu of this I will take the money of the Muwakkil, and if the Wakil first spent that money, and then gave his money to fulfil the Zakaat, the Zakaat has not been discharged. However, this will be regarded as merely being a contribution, and he will give Tawaan to the Muwakkil. [Durr-e- Mukhtar, Raddul Muhtar, vol.2, pg.15]
Law 66: The Wakil of Zakaat has the free will (i.e. the option) to make another person Wakil (The Responsible Agent) without the permission of the Maalik (owner). [Raddul Muhtar, vol.2, pg.15]
Law 67: If someone said, ‘If I enter into this house, then for the sake of Allah I have to give this hundred rupees (Rands, dollars etc.) in Khayraat (charity),’ and he then entered (that house), but when entering he made the Niyyat that, ‘I will give it as Zakaat, then (in this situation) he cannot give it as Zakaat.’ [Alamgiri, vol.1, pg.171]
Law 68: If one was holding the Zakaat money in his hand and the Faqeers grabbed it from his hand and fled, the Zakaat has been discharged. Alternatively, if it fell from his hand and the Faqeers picked it up, then if he recognises him (as being a rightful recipient) and is fine with this, and the money was not wasted, it will be discharged. [Alamgiri, vol.1, pg.183]
Law 69: If that which has been entrusted to a person who is in a position of trust (An Ameen) is lost, and he gives some money to the owner to eliminate any contention, and in doing so if he made the intention of Zakaat, and the owner is also a Faqeer, the Zakaat will still not be valid (i.e. not discharged). [Alamgiri, vol.1, pg.171]
Law 70: By simply separating (keeping aside) the amount (or goods) with the Niyyat of Zakaat will not absolve one of this responsibility, until he does not give it to the Faqeers (i.e. to the rightful recipient), so much so, that if that amount is depleted, the Zakaat will not be waived. Alternatively, if he dies, that money (which he kept aside) will be regarded as part of the inheritance to his heirs. [Durr-e-Mukhtar, Raddul Muhtar, vol.1, pg.15]
Law 71: On completion of the year, if one gave all his Nisaab away as Khayraat (optional charity), even if he did not make the Niyyat of Zakaat, but rather he made the Niyyat (intention) of Nafil, or if he did not make any Niyyat, the Zakaat has been fulfilled. However, if he gave all away to Faqeers and he made the Niyyat of Man’nat (fulfilment of a vow) or some other Waajib Niyyat, then giving it away is allowed. However, he is still liable for the Zakaat because it has not been waived, and if he only gave a portion of the wealth as Khayraat, then the Zakaat for that portion has not been waived, but he is still liable for its payment. Alternatively, if all of his wealth has been lost, then the Zakaat for all of it has been waived (i.e. it is maaf and he is not liable for its payment), and if a portion of it was lost, then the Zakaat for the lost portion is waived and the Zakaat on the remaining wealth is Waajib, even if it is not equal to the threshold of Zakaat. Being lost means that it was lost without his own doing; for example, it was stolen, or if had given a loan or lent it to someone and he refuses (to pay it) and there are no witnesses to this, or if he died and
did not leave behind anything in his estate. However, if it is something caused by his own doing; for example, if he spent it, or if he threw it away, or if he gifted it to a wealthy (solvent) person (to a non-Faqeer) then (in this case) the Zakaat is still Waajib upon him as normal. A single cent will not be waived, even though he is now completely insolvent. [Alamgiri, vol.1, pg.171; Durr-e-Mukhtar, vol.2, pg.15]
Law 72: If the Faqeer owed someone, and he pardoned (wrote off) the entire loan, the Zakaat has been waived (on that amount), and if he pardoned (wrote off) a portion, then the Zakaat for that portion is waived, and if in this case he makes the Niyyat that all should be included as Zakaat, then this will not counted. If he was owed by a solvent person, and he pardoned all of it, the Zakaat is not waived, but he is still responsible (for its payment). If a Faqeer owed him and he pardoned all of it, and made a Niyyat that, ‘This is the Zakaat for what such and such person owes me,’ then in this case the Zakaat will not be discharged. [Alamgiri, vol.1, pg.171; Durr-e-Mukhtar, vol.2, pg.15/16]
Law 73: If someone owed a person some money and he asked a Faqeer to collect it from that person, and then made the Niyyat of Zakaat for this, then after the Faqeer takes it into his possession the Zakaat is discharged. If the Faqeer owes him some money, and he wishes to give this money as Zakaat for his capital, in other words, he wishes to pardon it and so that it should become the Zakaat for his Maal (i.e. capital on which he is liable for Zakaat), then this cannot be done.
Note: In this entire translation, solvent or wealthy person will refer to one who is owner of Nisaab and insolvent will refer to one who is not the owner of Nisaab, i.e. the faqeer. [Razvi Noori]
However, he may give him his Zakaat amount (or goods etc.) and he may take from that whatever is owed to him, and if he refuses to pay (what is owed), he may take hold of his hand and snatch it (that amount which is owed to him). Alternatively, if he is not able to get it back even in this manner, he should present a case before the Qadi, saying that he is in possession of it (i.e. the said amount), but is refusing to pay. [Durr-e-Mukhtar, vol.2, pg.16]
Law 74: Zakaat money (funds) cannot be used for Burial and Kafan etc. of a deceased or for constructing a Masjid, because in this case the (condition of) ‘Tamleek-e-Faqeer’ (making an insolvent Muslim owner of the Zakaat) is non-existent. If one wishes to spend for these purposes, then the manner to do so, is to make the Faqeer the Maalik (owner of the Zakaat), and he should spend (i.e. give) it (for this good purpose), and by doing so, both will receive Thawaab (reward) for it. It has been mentioned in the Hadith that if Sadaqa (charity) passes through a hundred hands, then all will receive the same Thawaab (reward), as the one who initially gave it, and there is no shortage in his reward. [Raddul Muhtar, vol.2, pg.16]
Law 75: To give Zakaat openly, by announcing it is ‘Afdal’ (more virtuous), and to give Nafil Sadaqa secretly is Afdal (more virtuous). [Alamgiri, vol.1, pg.171]. The reason for it being (Afdal) to announce the Zakaat contribution is that by giving it secretively, it causes people to falsely accuse you or have misconceptions (that you did not pay your Zakaat), and announcing it will also encourage and inspire others (to pay their Zakaat), as they will see you doing this, and they too will attempt to do so. However, it is very important that there should be no boasting in this, because the Thawaab (reward) will be lost, and this (boasting) is really a sin, and the one who does this, is deserving of punishment.
Law 76: When giving (i.e. paying) the Zakaat, it is not necessary to mention to the Faqeer that it is Zakaat, but simply making Niyyat of Zakaat is sufficient. If when giving it to him one says that it is a gift or that it is a loan, but one makes the Niyyat of Zakaat, then the Zakaat is still discharged. [Alamgiri, vol.1, pg.171]. Similarly, if one gave the money saying that it was a present, or money to buy Paan (betel leaf) or for sweets for the children, or Eidi (Eid gift), it will still be discharged. There are some needy people who are not comfortable with taking Zakaat money (even though they are deserving of it), so if they are told that it is Zakaat, they will not accept it, thus you should (in this situation) not mention (to them) the word Zakaat.
Law 77: If one did not discharge his Zakaat and has now become ill, then (in this case) he should give it secretively by (hiding) this from his heirs. Alternatively, if he had not given it as yet and now wishes to give it, but he has no money to do so, and he wishes to take a loan to pay (the Zakaat), then in this situation if he is certain (i.e. there is predominant likelihood) that he will be able to pay off the loan, then it is better for him to take the loan and pay off the Zakaat. Otherwise, he should not do so, because in this regard the rights towards the servants (people) is more intense compared to the rights towards Allah. [Raddul Muhtar, vol.2, pg.17]
Law 78: A Maalik-e-Nisaab may pay (his Zakaat) even before the completion of the year, on condition that he is still the owner of that amount of Nisaab at the completion of the year. Alternatively, if at the completion of the year, he did not remain Maalik-e-Nisaab, or if that capital (i.e. amount) of Nisaab was completely lost during the course of the year, then whatever he gave (in the beginning) will be counted as Nafil, and one who is not the owner of Nisaab cannot give Zakaat. In other words, if in future he becomes the owner of Nisaab, then
whatever he gave before this will not be deducted (calculated) from his Zakaat. [Alamgiri, vol.1, pg.172]
Law 79: If a Maalik-e-Nisaab wishes to pay the Zakaat for few Nisaabs in advance, he may do so. In other words, if he is the owner of one Nisaab at the beginning of the year, and he gave the Zakaat of two or three Nisaabs, and at the completion of the year he became the owner of as many Nisaabs for which he already paid the Zakaat, then the Zakaat for all has been fulfilled. Additionally, if until the completion of the year he remained the owner of only one Nisaab, and he acquired more only after the completion of the year, then this Zakaat will not be deducted from it. [Alamgiri, vol.1, pg.176]
Law 80: A Maalik-e-Nisaab can also pay the Zakaat for few years in advance. [Alamgiri, vol.1, pg.176]. Hence, it is advisable that one should give a little at a time towards payment of Zakaat, and at the end of the year one should do the calculation, and if the Zakaat has been fully discharged, then well and good, and if there is some shortage, then it should now be immediately paid, without any delay, because delaying (payment of Zakaat) is impermissible. It is also not allowed (once it is due) to pay a little at a time, but whatever is the shortfall should be paid immediately, and if one paid a bit more, then it should be included in the Zakaat of the following year.
Law 81: If a person is the owner of one thousand and he gave Zakaat for two thousand with this Niyyat (intention) that, if by the completion of the year, I acquired another one thousand, then this is the Zakaat for that, otherwise it will be taken into account (i.e. deducted) from the Zakaat of the following year, then to do so is permissible. [Alamgiri, vol.1, pg.176]
Law 82: If one is under the impression that he has five hundred rupees, and thus gave the Zakaat for five hundred rupees (Rands / dollars etc.), but later he realises it was only four hundred, then whatever he gave extra, he may calculate and deduct from the next year. [Khania]
Law 83: If a person has both gold and silver, and before the completion of the year, he gave the Zakaat for one of them, then it is regarded as the Zakaat for both (i.e. towards payment for Zakaat of both as they are from the same type). In other words, if in the middle of the year (i.e. in the course of the year) one of it was lost, even if it is the one for which he intended the Zakaat, this then becomes the Zakaat for that which is remaining. Alternatively, if he has cows, goats and camels all to the value of Nisaab, and in the beginning he already paid the Zakaat for one of them, then in this case it is the Zakaat of what he intended to pay it for, and not for the others. In other words, if he intended the Zakaat for one thing (i.e. cows) and in the course of the year its Nisaab was depleted, it will not be counted as being the Zakaat for the others (i.e. for the goats and camels). [Alamgiri, vol.1, pg.172]
Law 84: If a Faqeer who was given Zakaat in the course of the year became solvent at the completion of the year or if he died, or if (Allah forbid) he became a murtad (apostate), this will not affect the Zakaat in any way. It has been fulfilled.
Note: In this entire discussion on Zakaat wherever the words ‘completion of the year’ is mentioned, it refers to completion of a Zakaat year of an individual. For example, if a person became Saahib e Nisaab (Possessor of Threshold as per Shar’i stipulation) on the 1st of Ramadaan, then the completion of his year for that Nisaab is the following Ramadaan. This differs for every person, depending on when he first becomes Saahib e Nisaab. [Razvi Noori]
If the person on whom Zakaat is Waajib died, the Zakaat is waived, in other words, it is not necessary to give Zakaat from the wealth (he left behind).
However, if he made a Wasiyat (in this regard), then the Wasiyat (bequeath) can be fulfilled from one-third of his wealth, and if the sane adult heirs agree, then the Zakaat can be paid from his entire wealth. [Alamgiri, vol.1, pg.176]
Law 85: If one has a doubt as to whether he gave Zakaat or not, then in this case he should give it now. [Raddul Muhtar, vol.2, pg.17]