Fatwa ID: 07981
Answered by: Maulana Sheik Abdel Ahaad Imrit
Question:
Zaid sold his personal land (it was not bought with the intention to resell) to Bakar for 2,400,000 to be paid in installments in two years. Bakar will pay Zaid 100,000 (more than the nisab amount) each month. The date of the sale was 30th Zil Hijjah and Zaid’s annual date of paying his Zakat is 1st Muharram.
Whenever Zaid receives his payment, he spends it.
Does Zaid have to pay zakat on this 2,400,000? If so, how will it be calculated? e.g. when he receives the final instalment on 30th Zil Hijjah of the following year, will he pay 5,000 as zakat for two years or 2,500 for that year only? What if he spends that 100,000 on the same exact day before 1st Muharram? Will he still have to pay Zakat on that final installment?
بِسْمِ اللهِ الرَّحْمنِ الرَّحِيْم
In the name of Allah, the Most Gracious, the Most Merciful
Answer:
Wa ʿalaykumu s-salam waRahmatullahi Wabarakatuh,
Once a proposal is made, accepted, and the business transaction is finalized, the money to be received becomes a debt owed to Zaid.
Zaid is required to pay Zakat annually on the total value of his Zakatable assets, including the owed amount. However, he has the choice to either pay Zakat on this amount each year as it accrues or to pay for all the outstanding years retrospectively once the money is received.
«مختصر القدوري» (ص78):
«وإذا حصل الإيجاب والقبول لزم البيع»
«اللباب في شرح الكتاب» (2/ 4):
«(وإذا حصل الإيجاب والقبول لزم البيع) وإن لم يقبض»
«حاشية ابن عابدين = رد المحتار ط الحلبي» (2/ 305):
«(وَ) اعْلَمْ أَنَّ الدُّيُونَ عِنْدَ الْإِمَامِ ثَلَاثَةٌ: قَوِيٌّ، وَمُتَوَسِّطٌ، وَضَعِيفٌ؛ (فَتَجِبُ) زَكَاتُهَا إذَا تَمَّ نِصَابًا وَحَالَ الْحَوْلُ، لَكِنْ لَا فَوْرًا بَلْ (عِنْدَ قَبْضِ أَرْبَعِينَ دِرْهَمًا مِنْ الدَّيْنِ) الْقَوِيِّ كَقَرْضٍ»
(قَوْلُهُ: عِنْدَ الْإِمَامِ) وَعِنْدَهُمَا الدُّيُونُ كُلُّهَا سَوَاءٌ تَجِبُ زَكَاتُهَا، وَيُؤَدِّي مَتَى قَبَضَ شَيْئًا قَلِيلًا أَوْ كَثِيرًا إلَّا دَيْنَ الْكِتَابَةِ وَالسِّعَايَةِ وَالدِّيَةِ فِي رِوَايَةِ بَحْرٌ (قَوْلُهُ: إذَا تَمَّ نِصَابًا) الضَّمِيرُ فِي تَمَّ يَعُودُ لِلدَّيْنِ الْمَفْهُومِ مِنْ الدُّيُونِ، وَالْمُرَادُ إذَا بَلَغَ نِصَابًا بِنَفْسِهِ أَوْ بِمَا عِنْدَهُ مِمَّا يَتِمُّ بِهِ النِّصَابُ (قَوْلُهُ: وَحَالَ الْحَوْلُ) أَيْ وَلَوْ قَبْلَ قَبْضِهِ فِي الْقَوِيِّ وَالْمُتَوَسِّطِ وَبَعْدَهُ الضَّعِيفُ ط (قَوْلُهُ: عِنْدَ قَبْضِ أَرْبَعِينَ دِرْهَمًا) قَالَ فِي الْمُحِيطِ؛ لِأَنَّ الزَّكَاةَ لَا تَجِبُ فِي الْكُسُورِ مِنْ النِّصَابِ الثَّانِي عِنْدَهُ مَا لَمْ يَبْلُغْ أَرْبَعِينَ لِلْحَرَجِ فَكَذَلِكَ لَا يَجِبُ الْأَدَاءُ مَا لَمْ يَبْلُغْ أَرْبَعِينَ لِلْحَرَجِ.
وَذَكَرَ فِي الْمُنْتَقَى: رَجُلٌ لَهُ ثَلَثُمِائَةِ دِرْهَمٍ دَيْنٌ حَالَ عَلَيْهَا ثَلَاثَةُ أَحْوَالٍ فَقَبَضَ مِائَتَيْنِ، فَعِنْدَ أَبِي حَنِيفَةَ يُزَكِّي لِلسَّنَةِ الْأُولَى خَمْسَةً وَلِلثَّانِيَةِ وَالثَّالِثَةِ أَرْبَعَةً أَرْبَعَةً مِنْ مِائَةٍ وَسِتِّينَ، وَلَا شَيْءَ عَلَيْهِ فِي الْفَضْلِ؛ لِأَنَّهُ دُونَ الْأَرْبَعِينَ. اهـ.
H.M Saeed)أحسن الفتاوى ج 4 ص 271-273(
Only Allah (عز و جل) knows best.
Written by Mawlana Sheik Abdel Ahaad Imrit
Checked and approved by Mufti Mohammed Tosir Miah
Darul Ifta Birmingham
