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THE BOOK OF ZAKAT ABDULLAH BIN HAMID ALI LAMPPOST PRODUCTIONS

FIQH NOTES FROM SIDI IBN ASHIR AL-MURSHID AL-MUIN & AL-MUKHTASAR OF SHAYKH MAYYARAH
1


-l =|,
The Chapter of Zakat


Zakat linguistically: :: : means inciease -|,l -|,l -|,l -|,l, giowth |=l, |=l, |=l, |=l, and puiity -|,=l -|,=l -|,=l -|,=l.

Zakat in the Shaiiah: :: : means a specific peicentage of wealth taken fiom a specific type of wealth when it
ieaches a paiticulai sum spent in designated aieas.

Zakatable Wealth: :: :
1. Money ( (( (,=l) ,=l) ,=l) ,=l) What is meant by money is gold and silvei. Despite the fact that papei money has
ieplaced gold and silvei as the univeisal cuiiency, the value of the zakatable minimum (nib) of
gold oi silvei in dollais has to be used as the basis foi deteimining the numbei of dollais iequiied
befoie the payment of Zakat is consideied an obligation on a peison.
1


In the opinion of some scholais, like Sheikh Yusuf Al-Qaiadawi, the value of the zakatable minimum of
gold gold gold gold should be used to deteimine the minimum numbei of dollais iequiied befoie Zakat is consideied
obligatoiy on ones wealth. In othei woids, once someone possesses a numbei of dollais equal to the
value of 85 giams of gold gold gold gold, Zakat becomes an obligation foi one to pay. As foi othei scholais such as
Sheikh Muhammad At-Tawil of Fez, Moiocco - they believe that a peison should use the value of 595
giams of silvei silvei silvei silvei as the basis foi deteimining the iequiied numbei of zakatable dollais owned. Pait of this
aigument is that the zakatable minimum foi gold was deteimined thiough an analogy made with the
established zakatable minimum of silvei. And since it would iequiie an additional analogy to deteimine a
zakatable minimum foi papei money, such an analogy would have to be made with silvei silvei silvei silvei in light of a iule
established by the scholais of the Fundamentals of Islamic Juiispiudence (Usul al-Fiqh) that states: :: : It
isnt peimissible to make an analogy on what itself has been established by analogy.

|,|, =, |= = |,l _=, = |,|, =, |= = |,l _=, = |,|, =, |= = |,l _=, = |,|, =, |= = |,l _=, =

THE BOOK OF ZAKAT ABDULLAH BIN HAMID ALI LAMPPOST PRODUCTIONS
FIQH NOTES FROM SIDI IBN ASHIR AL-MURSHID AL-MUIN & AL-MUKHTASAR OF SHAYKH MAYYARAH
2
2. Faim Pioduce ( (( (==l) ==l) ==l) ==l) Iand pioduce aie of two types: :: :
- Diied Fiuits
2

- Ciains
3. Iivestock ( (( (-,= -,= -,= -,=|=l) |=l) |=l) |=l) Zakatable livestock is of thiee types: :: :
- Camels
- Cows
- Small livestock (i.e. sheep and goat)

Zakatable Minimum of Each Foim of Wealth ( (( (=|=l) =|=l) =|=l) =|=l): :: :
Zakat is not consideied an obligation foi one to pay until one possesses a suiplus of wealth that iemains in
ones possession foi a complete lunai yeai. The suiplus must be in the amount of at least what is known as
the zakatable minimum oi nib. The nib diffeis accoiding to the specific kind of wealth being paid out.
What follows iepiesents the diffeient categoiies of zakatable wealth with theii iespective zakatable
minimums: :: :
I II I. .. . Money Money Money Money
a. Cold = 20 Dinis
3
oi 85 giams of its equivalent dollai value
b. Silvei = 200 Diihams
4
oi 595 giams
5
of its equivalent dollai value
6

II II II II. .. . Faim Pioduce Faim Pioduce Faim Pioduce Faim Pioduce
a. Fiuits
7
= 1263.6 liteis oi 610 kilogiams
b. Ciains = 1263.6 liteis oi 610 kilogiams

III III III III. .. . Iivestock Iivestock Iivestock Iivestock (The nib of each type of animal and the numbei to be given
in zakat aie listed in the chaits below)


Peicentage Paid on Each Foim of Wealth: :: :

2
Only those fiuits that can be a souice of sustenance and can be stoied away foi a consideiable peiiod
like dates and iaisins - aie sub|ect to zakat.
3
A dini is the name given to the gold cuiiency ciiculated in the Islamic Empiie befoie its collapse and
befoie the institution of the modein-day economic system.
4
A diiham is the name of the silvei cuiiency in ciiculation befoie the modein-day economic institution.
5
Some say that it should be 624.3 giams.
6
If the amount one possesses aftei a yeai has passed is less than the zakatable minimum (nib), theie is no
zakat due on ones wealth.
7
Zakat is only due on those fiuits that can sustain ones life and can be stoied foi a consideiable peiiod of
time without spoiling (_>=l _>=l _>=l _>=l =|=l =|=l =|=l =|=l) like dates and iaisins. Vegetables aie not sub|ect to zakat at all in the
Maliki School.
THE BOOK OF ZAKAT ABDULLAH BIN HAMID ALI LAMPPOST PRODUCTIONS
FIQH NOTES FROM SIDI IBN ASHIR AL-MURSHID AL-MUIN & AL-MUKHTASAR OF SHAYKH MAYYARAH
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1. Cash = 2.5 %
2. Fiuits and Ciains = 10% if land is iiiigated by iain oi natuial spiings, etc. and 5% if land is
iiiigated by machineiy and technology
3. Iivestock = Accoiding to the type of livestock and theii numbei. Theii piopoitions aie outlined
below.














THE BOOK OF ZAKAT ABDULLAH BIN HAMID ALI LAMPPOST PRODUCTIONS
FIQH NOTES FROM SIDI IBN ASHIR AL-MURSHID AL-MUIN & AL-MUKHTASAR OF SHAYKH MAYYARAH
4

Camels Camels Camels Camels


8
An ewe is a female sheep. But one should not think that this iuling applies only to sheep. One may give
goats instead of ewes in zakat.
9
An example of this is if someone owns 130 camels. He then owes 1 female camel of 3 yeais on 50 50 50 50 of the
130 camels and 2 female camels of 2 yeais on 80 80 80 80 (40x2) of the 130 camels a total of 3 camels. And as the
numbei incieases one will owe 1 female camel of 3 yeais in eveiy 50 camels in ones possession, and 1
female camel of 2 yeais in eveiy 40 of whatevei numbei it may be.
# Of Camels # Of Iivestock pei # of Camels
5

10

15

20

25 - 35

36 45

46 60

61 75

76 90

91 120

121 129


130 up


1 ewe
8
of 1 yeai -|= -|= -|= -|=

2 ewes of 1 yeai ||= ||= ||= ||=

3 ewes of 1 yeai -|,= -|,= -|,= -|,=

4 ewes of 1 yeai -|,= -|,= -|,= -|,=

1 camel of 1 yeai |==l =, |==l =, |==l =, |==l =,

1 camel of 2 yeais , =, , =, , =, , =,

1 camel of 3 yeais -= -= -= -=

1 camel of 4 yeais -== -== -== -==

2 camels of 2 yeais , |, , |, , |, , |,

2 female camels of 3 yeais |= |= |= |=

3 female camels of 2 yeais , =|, , =|, , =|, , =|, oi 2 camels
of 3 yeais |= |= |= |=

1 female camel of 3 yeais in eveiy 50, and 1
female camel of 2 yeais in eveiy 40
9

THE BOOK OF ZAKAT ABDULLAH BIN HAMID ALI LAMPPOST PRODUCTIONS
FIQH NOTES FROM SIDI IBN ASHIR AL-MURSHID AL-MUIN & AL-MUKHTASAR OF SHAYKH MAYYARAH
5






Cows Cows Cows Cows
10 10 10 10


# Of Cows # Of Iivestock pei # of Cows
30 39

40 59

60 69

70 79


80 89

90 99

100 109


110 119


120 129
1 calf of 2 yeais ,, ,, ,, ,,

1 female calf of 3 yeais -== -== -== -==

2 calves of 2 yeais |=,, |=,, |=,, |=,,

1 calve of 2 yeais ,, ,, ,, ,, and 1 female calve of 3
yeais -== -== -== -==

2 female calves of 3 yeais |== |== |== |==

3 calves of 2 yeais =|=,, =` =|=,, =` =|=,, =` =|=,, =`

2 calves of 2 yeais |=,, |=,, |=,, |=,, and 1 female calf of 3
yeais -== -== -== -==

1 calf of 2 yeais ,, ,, ,, ,, and 2 female calves of 3
yeais |== |== |== |==

4 calves of 2 yeais =|== =|== =|== =|== , , , , oi 3 female calves
of 3 yeais =|=,, =` =|=,, =` =|=,, =` =|=,, =`






10
The iule with iegaid to cows is that in eveiy 30 cows that one owns he must give away 1 calf of 2 yeais,
and in eveiy 40 cows that one owns he must give 1 female calf of 3 yeais.
THE BOOK OF ZAKAT ABDULLAH BIN HAMID ALI LAMPPOST PRODUCTIONS
FIQH NOTES FROM SIDI IBN ASHIR AL-MURSHID AL-MUIN & AL-MUKHTASAR OF SHAYKH MAYYARAH
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S SS Small Iivestock mall Iivestock mall Iivestock mall Iivestock

# Of Small Iivestock # Of lambs pei animal
40 120

121 200

201 399

400 499

500 599

600 699

In eveiy one hundied
1 ewe
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of one yeai

2 ewes of one yeai

3 ewes of one yeai

4 ewes of one yeai

5 ewes of one yeai

6 ewes of one yeai

Add anothei ewe of one yeai



Those Entitled to Zakat
Those who qualify as iecipients of Zakat aie of 8 diffeient categoiies: :: :
1 The Pooi (,=l ,=l ,=l ,=l): The ,= ,= ,= ,= is defined as the one with has an insufficient means of subsistence. Oi as
some define it the one who has insufficient means of subsistence foi the yeai.
12

2 The Indigent (,==l ,==l ,==l ,==l): The ,== ,== ,== ,== is he who has no means of subsistence, oi one who doesnt have
sufficient means of subsistence foi the day.
13
So the ,== ,== ,== ,== is in moie diie stiaits than the ,= ,= ,= ,=.

11
These same iules apply if one owns only goat. And if one owns both goat and sheep, he is to add the
numbei as if they aie all of one kind.
12
If a peison claims to be pooi, he should be given fiom the zakat unless his outwaid state indicates the
contiaiy. This means that the peison suspected of making a false claim of poveity like one who is known
to be wealthy - isnt to be given fiom the zakat until he biings cleai pioof of his impoveiished state. Add to
this that, being wealthy and pooi aie to be defined by the Islamic Shaiiah definitions of these two teims,
not by the populai definition undeistood in each paiticulai countiy.
13
Befoie giving zakat to the pooi (,=l) ,=l) ,=l) ,=l) and the indigent (,==l) ,==l) ,==l) ,==l), the following foui conditions must
exist in the iecipient in oidei foi it to be valid: :: :
- That he be a fieeman oi woman (i.e. not a slave)
- That he be a Muslim
- That pioviding foi him is not an obligation of anothei who is well-to-do
THE BOOK OF ZAKAT ABDULLAH BIN HAMID ALI LAMPPOST PRODUCTIONS
FIQH NOTES FROM SIDI IBN ASHIR AL-MURSHID AL-MUIN & AL-MUKHTASAR OF SHAYKH MAYYARAH
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3 The Collectois and Distiibutois (|,,= =|=l |,,= =|=l |,,= =|=l |,,= =|=l): Those who collect and dispense the zakat to those who
qualify also have a iight to a shaie even if they aie well-to-do. Such a peison must be male, at the age of
matuiity, and not a membei of the Piophets family may Allah bless and giant him peace.
4 Those whose heaits aie to be ieconciled (=,, -==l =,, -==l =,, -==l =,, -==l): A special poition of wealth was allotted to the
people of Mecca, the foimei enemies of Islam, who enteied the fold of Islam en masse aftei the captuie of
the city and whose heaits weie to be ieconciled.
14

5 - Emancipation of Slaves (=|_l= =|_l= =|_l= =|_l=): Zakat is also used to fiee slaves even though slaveiy as an
inteinational system no longei exists. Howevei, theie still may be aieas in the woild wheie slaveiy is still
piacticed as an institution. Even if we weie to say that this pait of the veise is no longei applicable, one
would not be allowed to extend its application to what is known as the mental slave.
6 Debtois (=_|=l =_|=l =_|=l =_|=l): People who incui debts thiough halal business piactices and inteipeisonal
ielationships may be given fiom the zakat foi the debts.
7 Militaiy Piepaiations (l ,,= = l ,,= = l ,,= = l ,,= =): Zakat can also be spent on those who aie waging wai and foi the
puichase of weapons, munitions, theii maintenance, etc. except that the combatant is only given fiom the
zakat when he is involved in a paiticulai militaiy campaign oi in piepaiation foi one.
15

8 The Wayfaiei (,,=l , ,,=l , ,,=l , ,,=l ,): The wayfaiei oi tiavelei can be given fiom the zakat enough that will help
him to ietuin to his homeland oi to continue his |ouiney as long as it isnt a |ouiney with the aim of
committing a foibidden act. It doesnt mattei if the peison is iich oi pooi. And he doesnt have to iepay the
money when he ietuins to his homeland.
16










- That he not be fiom the family of the Piophet may Allah bless and giant him peace. And they
aie the believeis fiom Banu Hashim.
14
This iuling still applies today. Non-Muslims who aie much inclined towaid Islam but who feai the loss of
wealth foi accepting the faith may be given fiom the zakat if it is believed that it may biing them into the
fold. And Allah knows best.
15
The populai view in the Maliki school is that the money of zakat cannot be used to build a fence, a
mosque, a spoits complex oi the like, |ust as it cant be used to pay the iansom foi those in captivity.
16
Howevei, theie is diffeience of opinion as to whethei oi not the wayfaiei can be given fiom the zakat if
he is able to boiiow the money fiom someone.

THE BOOK OF ZAKAT ABDULLAH BIN HAMID ALI LAMPPOST PRODUCTIONS
FIQH NOTES FROM SIDI IBN ASHIR AL-MURSHID AL-MUIN & AL-MUKHTASAR OF SHAYKH MAYYARAH
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The Pieiequisites foi Paying Zakat

The pieiequisites foi paying Zakat aie of two types:
1 Pieiequisites foi the obligation of paying Zakat known as ==l == ==l == ==l == ==l ==.
2 Pieiequisites foi the valid distiibution of Zakat called ll == ll == ll == ll ==.

a. The Pieiequisites of Obligation

The pieiequisites foi its obligation may vaiy accoiding to the specific categoiy of wealth that Zakat is due
on. Howevei, theie aie a foui of them that aie shaied between all types of zakatable wealth: :: :
- Islam: Islam: Islam: Islam: That is, befoie zakat becomes an obligation on a peison, he must fiist be a
Muslim.
- Fieedom: Fieedom: Fieedom: Fieedom: That is, zakat is not an obligation on a Muslim slave if he happens to possess
wealth, since his fieedom to spend oi handle it is limited.
- Ni Ni Ni Ni b: b: b: b: Wealth must ieach a zakatable minimum befoie it is consideied an obligation.
- Owneiship: Owneiship: Owneiship: Owneiship: Wealth must also be in the full and complete possession of its ownei befoie it
becomes an obligation to pay Zakat on it.

These pieiequisites apply to all zakatable wealth: : : : money, faim pioduce, and livestock. As foi the othei
pieiequisites foi the obligation of payment that apply to specific types of wealth, they aie: :: :
- The Passing of a Complete Iunai Yeai The Passing of a Complete Iunai Yeai The Passing of a Complete Iunai Yeai The Passing of a Complete Iunai Yeai
17 17 17 17
: :: : This applies to money and livestock. Zakat is
due on faim pioduce on the day of the haivest oi as soon as the fiuit oi giains iipen
18
.
- The Visit of the Tax Collectoi: The Visit of the Tax Collectoi: The Visit of the Tax Collectoi: The Visit of the Tax Collectoi: If the authoiities have assigned someone to collect the
Zakat, it must be given to them. This applies only to livestock. Iivestock is to only be
given to the tax collectoi if theie is one. If not, one is to give the zakat to those who aie
entitled to it.





b. The Pieiequisites foi Valid Payment

17
Abu Hanifah, Shafii, and Ahmad considei it peimissible foi one to pay the Zakat due on ones wealth
befoie the yeai is complete. Malik foibids it.
18
This also doesnt apply to gold and silvei that is discoveied in mines. Zakat is to be paid on them
immediately even if it doesnt ieach a zakatable minimum. The peison is to pay 1/5 of the amount
uncoveied. This will be talked about fuithei.
THE BOOK OF ZAKAT ABDULLAH BIN HAMID ALI LAMPPOST PRODUCTIONS
FIQH NOTES FROM SIDI IBN ASHIR AL-MURSHID AL-MUIN & AL-MUKHTASAR OF SHAYKH MAYYARAH
9

The pieiequisites foi valid payment aie foui: :: :
- Intention: Intention: Intention: Intention: In oidei foi the Zakat to be consideied valid, one must have an intention
when paying it
19
.
- Spending the Wealth on those who aie Entitled to it: Spending the Wealth on those who aie Entitled to it: Spending the Wealth on those who aie Entitled to it: Spending the Wealth on those who aie Entitled to it: That is, Zakat has to be given to
someone fiom one of the 8 categoiies mentioned above.
- Paying it aftei it is due: Paying it aftei it is due: Paying it aftei it is due: Paying it aftei it is due: One can only pay Zakat aftei it becomes an obligation upon them
to do so. That is, aftei it has ieached the nib, aftei a yeai has passed if it is money oi
livestock, and aftei it has iipened if it is giain oi diied fiuits. Add to that, that it is only
obligatoiy if one is both a Muslim and a non-slave.
- Paying it to the Just Imam: Paying it to the Just Imam: Paying it to the Just Imam: Paying it to the Just Imam: The Imam in this case is a iefeience to the supieme Islamic
goveining authoiity (Khalifah) oi his designee. If theie is one and he is |ust and faii,
paying Zakat to him to ensuie that it is piopeily dispensed with is obligatoiy. Howevei, if
the Imam is not |ust and is known foi his tyianny and oppiession, theie is no longei an
obligation to pay the Zakat to him. Rathei, eveiy Muslim is to pay his Zakat to those who
aie entitled to it by law.















19
An exception to this iule is the peison who iefuses to pay Zakat. The Islamic authoiities have the iight to
take it fiom him by foice. In this case, his Zakat is consideied valid. Anothei example is one who dies
befoie paying Zakat on his wealth. Despite the difficulty of asceitaining whethei oi not he was planning oi
had the intention to pay Zakat, the Zakat is taken fiom his legacy in the foim of a debt. As foi Imam Abu
Hanifah, such a peison is no longei obliged to pay Zakat. The same scenaiio exists with iegaid to the
insane peison. Malik, Shafii, and Ahmad say that Zakat is obligatoiy on whatevei wealth he may possess.
As foi Abu Hanifah, Zakat is not obligatoiy.
THE BOOK OF ZAKAT ABDULLAH BIN HAMID ALI LAMPPOST PRODUCTIONS
FIQH NOTES FROM SIDI IBN ASHIR AL-MURSHID AL-MUIN & AL-MUKHTASAR OF SHAYKH MAYYARAH
10


Additional Zakatable Items

Mined Mineials Mined Mineials Mined Mineials Mined Mineials

Mined mineials aie of thiee types: :: :
- Solid combustible mineials that can be melted and fashioned, like gold, silvei, iion, and
coppei. When someone discoveis any of them, it is his obligation to pay 1/5 of the
amount discoveied immediately even if it doesnt ieach a nib and without waiting until
a yeai has passed.
- Solid incombustibles that cannot be melted and fashioned, like sapphiie, emeialds, oi
ciystals. Whoevei finds them acquiies iightful owneiship of them.
- Iiquid mineials like petioleum and oil. It also belongs to whoevei finds them.

Cold |eweliy Cold |eweliy Cold |eweliy Cold |eweliy

Cold |eweliy woin oi lent out by Muslim women isnt sub|ect to Zakat unless ient is taken foi it.

Tiade Coods Tiade Coods Tiade Coods Tiade Coods

The conditions deteimined foi Zakat on tiade goods diffei accoiding to the type of tiade. The type of
tiade that iendeis goods sub|ect to zakat is of two types: :: :
1 Tiansactional Tiade ( (( (-ll -|>): -ll -|>): -ll -|>): -ll -|>): That is buying goods foi quick iesale, even if at a loss.
2 Speculative Tiade ( (( (|>=l -|>): |>=l -|>): |>=l -|>): |>=l -|>): It is buying goods to sell when the maiket piice iises.

The Conditions foi Zakat on Tiansactional Tiade Coods:
- That the meichant oi peison selling them gains possession of them thiough a substitute
of eithei monetaiy value oi sub|ect to having its value appiaised.
- That he intends to sell them.
- That the good intended foi sale has a monetaiy oiigin such as gold oi silvei, oi a tiade
good.
- That he appiaises the value of the goods sold at the end of eveiy yeai, and then pays
zakat fiom that amount.
20


20
The peison who appiaises the value of his goods at the end of the yeai isnt obliged to pay zakat on the
value until he has in his hand haid cash. This means that if one doesnt have haid cash at the end of the
yeai due to selling goods foi goods as opposed to cash until the yeai has elapsed, he doesnt have to pay
THE BOOK OF ZAKAT ABDULLAH BIN HAMID ALI LAMPPOST PRODUCTIONS
FIQH NOTES FROM SIDI IBN ASHIR AL-MURSHID AL-MUIN & AL-MUKHTASAR OF SHAYKH MAYYARAH
11
The Conditions foi Zakat on Speculative Tiade Coods:

In addition to the conditions mentioned foi tiansactional tiade goods, the following conditions must be
fulfilled befoie zakat is due on speculative tiade goods:
- That the peison intending to sell them actually does so.
- That the peison sells them in exchange foi cash.
- That he takes possession of that cash.

Zakat on Debts Zakat on Debts Zakat on Debts Zakat on Debts

Zakat is also due foi tiade debts when the following conditions aie fulfilled:
- That the debt has a valid souice, like money lent oi a tiade good.
- That the souice of the debt be in the possession of the lendei at the time it was lent.
- That the souice of the debt was eithei cash oi a tiade good.

These conditions apply to both the debts owed to tiadeis who opeiate on the basis of tiansactional oi
speculative tiade. But the following additional conditions aie to be fulfilled if the lendei happens to be
involved in speculative tiade:
- That he takes hold of the debt owed to him.
- That the debt be paid in cash.
- That the debt iepaid ieach a zakatable minimum by itself oi once it is affixed with othei
wealth owned by the peison.
- That a complete lunai yeai has passed befoie the debt is taken hold of.
21




zakat on the cost of the goods until he obtains the cash. So if it happens that a yeai and two months have
passed without paying zakat on the goods but aftei the two additional months one obtains the haid cash to
pay, zakat is paid fiom it, and the new yeai foi appiaising staits fiom the day the peison came into
possession of haid cash.
21
Aftei these conditions have been fulfilled the lendei pays zakat once aftei a yeai has passed ovei the
souice of the debt, and the time that it iemained in the possession of the debtoi isnt consideied.