Fatwas

Subject: Ruling on using a family zakat fund to pay diyyah (blood money)
Fatwa Number: 3298
Date: 18.05.2017
Category: Punishments
Type of Fatwa: Research-based
Mufti: Fatwa Committee

Question: As a family, we have a zakat fund. A family member caused a car accident in which two people died, and the amount of blood money (diyyah) requested is fifty thousand Dinars. Is it permissible to use the zakat fund to pay part of this diyyah?

Answer:Praise be to God, and peace and blessings be upon our Master, the Messenger of God ﷺ.
The voluntary almsgivings are only for the poor and the needy, and those who work with them, and those whose hearts are to be reconciled, and for slaves, and for the debtors, for the way of God, and for the traveller - a duty imposed by God. And God is Knower, Wise. (Al-Tawbah: 9:60)
The principle is that blood money (diyyah) in the case of unintentional killing (al-qatl al-khata’) is the responsibility of the ‘aqilah (the extended family or the clan). The zakat money is gathered from the ‘aqilah itself, and if zakat is taken from this fund, the benefit of the zakat would return to the giver (the family). So, it is not permissible under Islamic law; however, in such cases, the ‘aqilah can use charitable donations (sadaqat) for paying the diyyah, but not zakat money.
However, if the person responsible for the accident borrows money to pay the diyyah, he becomes a debtor (gharim) and, in this case, it is permissible to give him money from the share designated for gharimin (those in debt), as mentioned in the Qur’an. And God knows best.


Subject: Compensating for what a deceased missed in prayer, fasting, and zakat
Fatwa Number: 3281
Date: 09.03.2017 CE
Classification: Wills and Legal Obligations (fara’id)
Type of Fatwa: Research-based
Mufti: Fatwa Committee

Question: My father passed away, and he did not perform the prayer, did not give zakat on his wealth, nor did he fast. His wealth was deposited in an interest-based bank. What are our obligations regarding our father?

Answer:Praise be to God, and peace and blessings be upon our Master, the Messenger of God ﷺ.
The person who neglects prayer, fasting, zakat, and Hajj has committed a grave sin, and his standing before God on the Day of Judgment will be difficult. These are the pillars of Islam; whoever upholds them upholds Islam, and whoever abandons them destroys his religion. However, God’s mercy is vast, and supplication and compensatory acts are a means to attain His mercy, with His permission.
As for the prayer, it cannot be compensated for because it is a purely physical act of worship, and there is no evidence in the Shari’ah that the prayer of a deceased person may be made up, in contrast to fasting and Hajj. However, it is recommended that one increase supplications for the deceased and give charity on his behalf, hoping that God may forgive him or lessen his sin.
As for zakat, it remains due upon the deceased’s estate, even after his death, because it is a right owed to the poor and does not expire with death. In fact, zakat takes precedence over the debts owed to other individuals. As Al-Shirbini said: ‘If zakat and a debt to another person are both present, and the estate is insufficient to cover both, zakat takes precedence’ [Mughni Al-Muhtaj 2/126].
Fasting and Hajj may be compensated for the deceased. As for Hajj, the funds from the deceased’s estate may be used to perform Hajj on his behalf, as narrated by Al-Bukhari in his Sahih on the authority of Ibn Abbas , who reported that a woman from the tribe of Juhayna came to the Prophet ﷺ and said: ‘My mother made a vow to perform Hajj but did not do so and she passed away. Should I perform Hajj on her behalf?’ The Prophet ﷺ replied: ‘Yes, perform Hajj on her behalf. If your mother had a debt, would you not pay it off? So, pay the debt owed to God, for God is more deserving of having His debts fulfilled.’
As for fasting, if someone missed fasting in Ramadan and did not make up for it before his death, it becomes obligatory upon his heirs to compensate for the missed fasts. This can be done by giving—from the deceased’s estate—food for each missed day (equivalent to one madd of food) or by fasting on his behalf. The Prophet ﷺ said: ‘Whoever dies and has fasts left unfulfilled, his guardian should fast on his behalf.’ He ﷺ also said: ‘Whoever dies and has missed a month of fasting, let his heirs feed a poor person for every day missed’ [Sunan Al-Tirmidhi].
As for wealth inherited from the deceased, the original wealth is lawful, and there is no harm in the heirs taking it. However, any profit derived from interest (usury) over the principal sum is unlawful. This interest must be disposed of by donating it to the poor and needy. And God knows best.


Subject: Detailing the zakat on shares
Fatwa Number: 3279
Date: 22.02.2017 CE
Category: Companies and Shares
Type of Fatwa: Research-based
Mufti: Fatwa Committee

Question: Please clarify the method of paying zakat on shares for a trader or a long-term investor.

Answer:Praise be to God, and peace and blessings be upon our Master, the Messenger of God ﷺ.
Zakat is obligatory on wealth, whether it is in the form of money, trade goods, or shares in a company. Shares represent a common share in the ownership of a company one has invested in. Thus, if someone purchases shares with the intention of speculation (muḍarabah), they are required to pay zakat on them as trade goods, as they are considered an investment stake in the company. At the end of every hawl (lunar year), the value of the shares is assessed at their market value and 2.5% of the value is due as zakat.
However, if the shares are purchased with the intention of receiving annual returns, which is known as long-term investment, then the person is required to pay zakat on the annual profits. This does not exempt them from paying zakat on the principal value of their shares, because a share is a common stake in ownership. The company may include fixed assets, cash, and outstanding debts. Therefore, the investor must, as much as possible, determine what part of the company’s assets corresponds to his shares, such as cash, debts, or trade goods, if they exist, and then add that to the annual profits—the total amount of which he will then pat zakat on at a rate of 2.5%.
If the company is in a state of significant insolvency, where its debts exceed its assets, and the investor did not intend to speculate on the shares, zakat would not be due, as there would be no assets or profits on which zakat is due.The Islamic Fiqh Academy stated in its 13th session: If a company possesses assets upon which zakat is due, such as money, trade goods, or debts owed by solvent debtors, and it has not paid zakat on its wealth, and the shareholder is unable to determine from the company’s financial accounts what portion of its assets corresponds to his shares, then the shareholder must make the effort, as much as possible, to ascertain the assets on which zakat is due that correspond to the original value of his shares. This is unless the company is in a state of severe insolvency, where its debts exceed its assets. However, if the company has no assets on which zakat is due, then Resolution No. 28 (3/4) applies, which means that the shareholder is only required to pay zakat on the dividends (riyʿ), and is not obligated to pay zakat on the principal value of the shares. And God knows best.


Subject: Ruling on Zakat of Employees’ Savings in a Provident Fund
Fatwa Number: 3253
Date: 23.11.2016 CE
Category: Contemporary Issues in Zakat
Type of Fatwa: Research-based
Mufti: Fatwa Committee

Question: Please clarify the Islamic legal ruling regarding the zakat due on the savings of employees who are subscribed to a provident (savings) fund, taking into account the following: 1. The employee contributes 2.5% of their basic salary to the fund. 2. The company contributes an equal amount—2.5% of the employee’s basic salary—to the fund. 3. According to the fund’s regulations, any employee who has completed two years of subscription may borrow a sum of money from the fund. 4. According to the fund’s regulations, an employee may receive the company’s contribution, in addition to their own, after completing three years of subscription. If the employee resigns before the three-year period, they are entitled only to their own contribution. 5. According to the fund’s regulations, an employee who has completed five years from the date of appointment or from the date of subscription (whichever is more) may borrow up to 50% of the total value of their rights in the fund. 6. According to the fund’s regulations, employees may make purchases through the fund. 7. No profits have been distributed since the fund’s establishment. 8. All of the fund’s operations are in compliance with Islamic law.

Answer:Praise be to God, and peace and blessings be upon our Master, the Messenger of God ﷺ.ه
Zakat on employee savings in provident funds—based on the details provided in the question—is as follows:
First: If the employee resigns before completing the first three years, they are only entitled to withdraw their own contribution. In this case, zakat is due on the amount they receive for one year only, provided that the amount reaches the nisab (minimum threshold of wealth). It is not necessary to add it to other wealth, because the individual did not previously have access or authority to dispose of it. Therefore, zakat is due only after it is received and for a single year.
Second: Once the employee completes the three-year period, zakat becomes obligatory since the employee now has the ability to withdraw and utilize the funds. In this case, the employee calculates the total amount accrued (whether from salary deductions, company contributions, or any profits), and pays zakat on the total each year at the rate of 2.5%, provided it reaches the nisab threshold. This method is easier and more manageable for the person than assigning a separate lunar year and nisab threshold to each individual contribution.
Third: If the employee borrows a sum of money from the fund and the money reaches the nisab (minimum threshold of wealth) and a full lunar year (hawl) passes while the money remains with him, zakat becomes obligatory on it, because the condition for zakat is complete ownership (tamam al-mulk).
The International Islamic Fiqh Academy stated in its sixteenth session regarding the zakat of provident savings: “The ruling differs according to the type of account in which the amount is deposited. If it is deposited into a personal account in the name of the employee or worker and they have the right to choose how to invest it, then it is added to their assets on which zakat is due in terms of both nisab and hawl. However, if the employee has no control over the account, then there is no zakat due on it due to the absence of complete ownership—except after it is received, in which case zakat is paid on it for one year.” And God knows best.


Subject: Ruling on Using Zakat Funds to Pay for a Child’s Education
Fatwa Number: 3244
Date: 08.11.2016 CE
Category: Zakat Recipients
Type of Fatwa: Research-based
Mufti: Fatwa Committee

Question: My son is a high school student. I am saving money for his university education but he also wishes to study the Ten Recitations of the Qur’an) online in addition to attending university. Is it permissible for me to pay the recitation teacher his fee from my zakat funds?

Answer:Praise be to God, and peace and blessings be upon our Master, the Messenger of God ﷺ.ه
The voluntary almsgivings are only for the poor and the needy, and those who work with them, and those whose hearts are to be reconciled, and for slaves, and for the debtors, for the way of God, and for the traveller - a duty imposed by God. And God is Knower, Wise. (Al-Tawbah, 9:60) He has made zakat a fixed right for them. God ﷻ also says: and in whose wealth there is an acknowledged due, for the beggar and the deprived, (Al-Ma‘arij, 70:24–25)
No one has the authority to use zakat funds for purposes outside of its designated recipients. The Messenger of God ﷺ said: “Indeed, God, the Exalted, is not content to leave the judgment of voluntary almsgivings (sadaqat) to a prophet or anyone else; rather, He Himself judges regarding it, dividing it into eight categories.” (Narrated by Abu Dawud)
Accordingly, it is not permissible to pay the recitation teacher his fee from your zakat, as this is not among the zakat-eligible categories. Zakat is a right that must be delivered to its rightful recipients. However, if this teacher is himself poor, he may be given zakat due to his poverty—not as payment for his services.
It is recommended that the questioner spend of his own money for his son’s study of the Ten Recitations online rather than from zakat, due to the immense reward involved. Thawban reported that the Messenger of God ﷺ said: “The best dinar a man spends is a dinar spent on his dependents (‘iyaleh), a dinar spent on his mount in the way of God, and a dinar spent on his companions in the way of God.” Abu Qilabah said: “And he began with the dependents.” Then Abu Qilabah said: “And what man receives greater reward than one who spends on young dependents through whom God saves them from want (yu‘iffahum) or brings benefit to them (yanfa‘uhum) and makes them rich (yughneehum)?” (Narrated by Muslim) And God knows best.


Subject: Ruling on Disposing of Confiscated Funds Collected for the Poor and Needy
Fatwa Number: 3222
Date: 6.9.2016 CE
Category: Voluntary Charity (Sadaqat al-Tatawwu‘)
Type of Fatwa: Research-based
Mufti: Fatwa Committee

Question: Inspection teams from the Ministry of Awqaf seize associations or individuals who collect funds from mosques for the benefit of the poor and needy, which is in violation of regulations. The confiscated amount is then transferred to the fund of one of the ministry’s directorates. What is the lawful way of using these funds?

Answer:Praise be to God, and peace and blessings be upon our Master, the Messenger of God ﷺ.
Associations, organizations, and individuals must comply with the laws and regulations governing the collection of donations in mosques, and they must not collect donations without official authorization.
If an official authority confiscates such unauthorized donations, it is obligatory to spend these funds for the benefit of the poor and needy, because the original intention behind the donations—prior to their confiscation—was to support the poor and needy. The funds may not be redirected arbitrarily for other uses. We recommend that these funds be deposited into the zakat fund at the Ministry of Awqaf. And God knows best.


Subject: Who Is Obligated to Pay Zakat in Agricultural Partnership Agreements
Fatwa Number: 3213
Date: 03.08.2016 CE
Category: Zakat on Crops
Type of Fatwa: Research-based
Mufti: Fatwa Committee

Question: How is zakat calculated in the agreements concluded between farmers, and which party is obligated to pay zakat?

Answer:Praise be to God, and peace and blessings be upon our Master, the Messenger of God ﷺ.
The jurists have established that the legal basis for the obligation of zakat is ownership. Thus, zakat on agricultural produce is due upon the person who owns it. Therefore, the ruling on zakat in agricultural agreements is as follows:
If the agreement is based on a muzara‘ah contract (i.e., sharecropping) between the landowner and the worker, with each party receiving a defined share of the crop, then the worker becomes a legal owner of his share once the crop appears. Thus, both the landowner and the worker are obligated to pay zakat on their respective shares of the yield.
Imam al-Nawawi said: “The worker becomes the owner of his share of the fruit upon its appearance, according to the dominant opinion of the school of jurisprudence (madhab).” (Rawdat al-Talibin 5/160) Imam Ibn Qudamah said: “If a person enters into an invalid muzara‘ah contract, then the obligation of ‘ushr (tithe) is upon whoever the agricultural land belongs to. But if it is a valid contract, then each of them is required to pay ‘ushr (tithe) on their share, provided it reaches five wasq [a traditional Islamic unit of volume].” (Al-Mughni 3/30)
If the agreement is based on a rental contract (ijarah), where the landowner hires the worker for a fixed monetary wage, then the worker is not obligated to pay zakat. Rather, the landowner must pay zakat on the crop, because zakat is due upon the owner
However, if the worker rents empty land from the owner to cultivate it, then the worker is considered the owner of the yield, and the zakat is due upon him.
Imam al-Ramli said: “If a person rents land and sows it with seeds that he owns, then the crop belongs to the owner of the seeds, and he is responsible for its zakat.” (Nihayat al-Muhtaj 3/71)
Accordingly: If the partnership between the farmers is through a valid muzara‘ah contract (i.e., sharecropping), then zakat is due upon both the landowner and the worker in proportion to their shares. If the partnership is through a rental agreement where the worker is simply hired, then zakat is due upon the landowner. If the worker rents empty land to cultivate it himself, then zakat is due upon the worker. And God knows best.


Subject: Ruling on the Zakat of Usury (Riba)-Based Increase
Fatwa Number: 3185
Date: 22.03.2016 CE
Category: Persons Liable for Zakat and Items Subject to It
Type of Fatwa: Research-based
Mufti: Fatwa Committee

Question: What is the ruling on zakat due on usury (riba)-based wealth?

Answer:Praise be to God, and peace and blessings be upon our Master, the Messenger of God ﷺ.
Usury (riba)-based wealth—as commonly referred to today—includes both the principal sum (capital) and the resulting riba-based interest on it. As for the principal sum, it belongs to its owner, and zakat is due on it. This is based on the verse: “But if you do not, then be warned of war from God, and His Messenger. Yet if you repent, you shall have your principal sums (ru’oos amwalikom), not being unjust, and no injustice being done to you.”(Al-Baqarah: 2:279).
As for the interest generated from riba, it should not be owned at all—it is unlawful wealth to which zakat does not apply. And the proper course for unlawful wealth is to give it all away in charity to the poor and needy. God Almighty only accepts what is good (tayyib). God Almighty says: “O you who believe, expend of the good things (tayyibat) you have earned …” (Al-Baqarah: 2:267).
And the Messenger of God ﷺ said: “Indeed, God is Good (Tayyib) and accepts only what is good (tayyib).” (narrated by Muslim). In the view of the Shari‘ah, unlawful wealth is not considered to be legitimate property (maal mutaqawwim). And God Almighty knows best.


Subject: Real Estate that is Under Construction is Subject to the Zakat of Trade Goods
Fatwa Number: 3173
Date: 14-02-2016
Category: Zakat on Trade
Type of Fatwa: Research-based
Mufti: Fatwa Committee

Question: What is the legal ruling on zakat for real estate that is under construction, and how is it to be evaluated—by how much it cost or by market price?

Answer:Praise be to God, and peace and blessings be upon our Master, the Messenger of God ﷺ.
Real estate that is under construction is subject to the zakat of trade goods. If the property is intended for sale, then it must be evaluated every lunar year, even if it is still under construction. Samurah ibn Jundub reported: “As to what follows: The Messenger of God ﷺ used to command us to give sadaqah from that which we prepare for sale.” (Narrated by Abu Dawud and al-Bayhaqi) The Prophet ﷺ commanded the payment of zakat on what is prepared for sale, meaning that which is intended for sale, even if it has not actually been offered for sale. The intention of trade exists with the seller upon acquiring the land on which the property is intended to be built.
The texts of the jurists also indicate that what is considered is the intention of trade, not the actual offering for sale. Imam al-Nawawi said: “Trade goods comprise everything intended for trade at the time of acquisition of ownership through a pure exchange. If the intention of trade is coupled with the purchase, then the purchased item becomes trade goods.” [Rawdat al-Talibin wa ‘Umdat al-Muftin, 2/266].
The legal basis (al-asl al-shar‘i) is that completed properties prepared for sale should be evaluated based on their average market value on the day that zakat becomes due. They are not to be evaluated according to the highest or lowest market prices, nor according to the listed sale price. Imam al-Baji said: “The trader evaluates his merchandise at a fair value equal to what it is worth at the time of evaluation. The purchase price is not considered; rather, what is considered is its value in a normal sale (al-bay‘ al-ma‘rouf)—not in a sale out of distress (bay‘ al-darourah)—because that is what he owns at that time. What is taken into account in wealth and thresholds is the state at the time zakat is due, not before it or after it. [Al-Muntaqa Sharh al-Muwatta, 2/125].
As for incomplete properties—those under construction—they are to be evaluated based on their present value according to their condition, as assessed by experts—even if through estimation and approximation. If that is not possible, they are to be evaluated based on cost price, i.e., the cost of the land and added materials. This is stated in the Zakat Accounting Guidelines for Companies (Dalil al-Irshadat li-Muhasabat Zakat al-Sharikat) (p. 34), and the Shariah Standards for Islamic Financial Institutions (Maʿayir al-Sharʿiyyah lil-Muʾassasat al-Maliyyah al-Islamiyyah (al-Miʿyar al-Sharʿi No. 35). And God knows best.


Subject: It is legally prohibited (yuharram) to disburse zakat to those who are not entitled to it
Fatwa Number: 3170
Date: 03-02-2016
Category: Zakat Recipients
Type of Fatwa: Research-based
Mufti: Fatwa Committee

Question: What is the ruling on a zakat official who recommends disbursing zakat funds to individuals who are not entitled to them?

Answer:Praise be to God, and peace and blessings be upon our Master, the Messenger of God ﷺ.
Praise be to God, and peace and blessings be upon our Master, the Messenger of God ﷺ. The betrayal of trust (khiyanah) in the disbursement of zakat and charitable funds is one of the major sins (kaba’ir), for it constitutes a flagrant breach of trust and an infringement upon the rights of God and the rights of the weak and the poor.
Imam Ibn Hajar al-Haytami stated in his esteemed work al-Zawajir ʿan Iqtiraf al-Kabaʾir (1/297): “The 130th major sin (¬al-kabirah): betrayal of trust (khiyanah) in charity. Muslim and others narrated: “The Prophet ﷺ said: ‘Whoever we appoint from among you to a position of authority, and he conceals from us even a needle or more, that is misappropriation of public funds (ghulul) which shall be brought forth on the Day of Resurrection.’ Then a black man from among the Ansar (Helpers) stood up—I can visualize him still— and said: ‘O Messenger of God, relieve me of your assignment.’ He ﷺ said: ‘What is the matter with you?’ The man said: ‘I heard you say such and such.’ The Prophet ﷺ replied: ‘And I say it now: Whoever we appoint from among you to a position of authority, let him bring forth what he has taken, whether little or much. What he is given therefrom, he may take, and what he is forbidden, he must not take.’”
The default assumption is that a zakat official is trustworthy in his duties. However, if he disburses zakat to those who are not entitled to it, this constitutes an act of betrayal of trust (khiyanah).
Accordingly, a zakat official who recommends that zakat be given to those not eligible for it is committing a major sin (kabirah). He must repent to God, return the misappropriated funds, and give it back to the zakat fund or the relevant zakat organization. And God knows best.


Subject: Zakat on Funds Deposited in Banks — A Detailed Ruling
Fatwa Number: 3165
Date: 21-01-2016
Category: Contemporary Issues in Zakat
Type of Fatwa: Research-based
Mufti: Fatwa Committee

Question: How is zakat calculated on funds deposited in banks?

Answer:Praise be to God, and peace and blessings be upon our Master, the Messenger of God ﷺ.
Depositing funds in banks can be from a loan in a current account, or as a profit-sharing arrangement (mudarabah) in an investment account.
As for the current account, zakat is obligatory upon the account holder if the amount reaches the nisab and a full lunar year has passed since he had it, since it is wealth that meets the conditions for zakat. The zakat must be paid annually according to the lunar calendar, and the amount due is calculated on the balance remaining in the account at the end of the year.
As for the investment account, zakat is also obligatory upon the account holder, as it is considered productive wealth (mal nami). Zakat is calculated annually on the capital independently, based on the amount remaining in the account at the end of the lunar year. As for the profits, their zakat is calculated when one full lunar year has passed. And God knows best.


Subject: It is not permissible for a charity (sadaqah) agent to benefit personally from donations
Fatwa Number: 3161
Date: 18-01-2016
Category: Agents of Charity and Zakat (al-wakalah)
Type of Fatwa: Research-based
Mufti: Fatwa Committee

Question: A woman collects material and financial donations for the needy. Is it permissible for her to take from these donations for herself or to give to her son if he is in need?

Answer:Praise be to God, and peace and blessings be upon our Master, the Messenger of God ﷺ.
A volunteer (al-mutatawwe‘) who distributes charity and zakat to eligible recipients acts as an agent (wakil) on behalf of those giving zakat and donating charity. The agent is entrusted with the charitable funds, and this money is considered a trust in his possession. He is bound to safeguard it and deliver it accordingly; otherwise, he is guilty of betraying that trust and bears the burden of that sin (wizr al-khiyanah). If the agent disposes of the funds in a way contrary to what it was specified for, or is negligent in safeguarding them, then he has transgressed and incurred sin, and is liable for the funds and that liability is only lifted by disbursing the funds in accordance with the manner in which he was entrusted to do. God says: O you who believe, do not betray God and the Messenger and betray your trusts while you are aware. (Al-Anfal, 8:27)
The agent must ensure that the charity reaches its rightful recipients and must not seek to benefit personally from these funds, even if he himself falls under one of the eight eligible zakat categories—such as being poor or needy—because the agent is acting on someone else’s behalf and cannot assume both sides of the transaction. The legal basis (al-asl) in disbursing donations is that it must be in accordance with the intention and condition of the donor. The donor is akin to a waqif (endower), and the asl is that the conditions of the waqif must be upheld. Thus, funds are not to be disbursed except where the donor intended. The donor might not have given the donation had he known that the person collecting it would take a share of it.
Moreover, the agent in this case does not fall under the category of “those employed to administer [zakat]” (al-ʿamilun ʿalayha), who are among the eight zakat recipients. That category refers specifically to those officially appointed by the ruler or governing authority (wali al-amr)—not to anyone who undertakes charity collection and distribution.
If the agent wishes to take a sum from the donations, he must explicitly obtain permission from the donors. If he fails to do so, he is guilty of betraying trust and of succumbing to the deceptions of the devil, and he must repent and seek forgiveness.
The Jordanian Fatwa Council issued Decision No. (202), which states that it is not permissible to take any percentage from zakat funds that are collected—and the same applies to voluntary charity (sadaqah). Accordingly, it is not permissible for this woman to take any sum from the donations unless she explicitly obtains the consent of the donors. If she obtains it, she may give a portion of the donations to her married son if he is poor or needy, provided she does not show favoritism toward him. And God knows best.


Subject: An Employee`s Wage Cannot Be Paid from Zakat Funds
Fatwa Number: 3132
Date: 11-10-2015
Category: Zakat Recipients
Type of Fatwa: Research-based
Mufti: Fatwa Committee

Question: Is it permissible for my employer to pay me a fixed salary and consider part of it as zakat from his wealth?

Answer:Praise be to God, and peace and blessings be upon our Master, the Messenger of God ﷺ.
It is not permissible for an employer to consider part of an employee’s wages as zakat. This is because zakat must not return in benefit to the one giving it. Therefore, it is invalid to combine the obligation of zakat with the obligation of paying employees’ wages, as wages are a financial obligation that the employer must fulfill. The scholar al-ʿAjili al-Shafiʿi stated: “It is impermissible (yuhram) for the zakat payer to pay harvesters’ wages from zakat funds.” (Adapted from (bitasarruf): Hashiyat al-Jamal ʿala Sharh al-Minhaj, 2/248)
Jurists have established that it is not permissible to pay zakat to those whose financial support is already obligatory upon the zakat giver. For example, one may not give zakat to a spouse or to one’s children, as their maintenance is a personal obligation upon him. Imam al-Mawardi said: “If the financial support is obligatory—for one’s parents or children—then giving them zakat or expiatory payments (kaffarah) is invalid for two reasons … The second is that the benefit of what is given returns to the payer, since it removes his obligation of support. It is as if he had given zakat to himself ...” (with slight adaptation (bitasarruf yaseer): Al-Hawi al-Kabir, 10/518)
Accordingly, the employer must pay the full wages owed to employees, and it is impermissible to count any portion of that amount as zakat. However, if the employer pays the full wage, and the employee qualifies as a legitimate zakat recipient, then it is permissible for the employer to give zakat to that employee in addition to the wage. God says: The voluntary almsgivings are only for the poor and the needy, and those who work with them, and those whose hearts are to be reconciled, and for slaves, and for the debtors, for the way of God, and for the traveller—a duty imposed by God. And God is Knower, Wise. (Al-Tawbah, 9:60) And God knows best.


Subject: Apartments For Sale Are Subject to Zakat
Fatwa Number: 3128
Date: 01-10-2015
Category: Contemporary Issues in Zakat
Type of Fatwa: Research-based
Mufti: Fatwa Committee

Question: A housing company has been established with three partners. How should zakat be calculated on the company?

Answer:Praise be to God, and peace and blessings be upon our Master, the Messenger of God ﷺ.
Apartments that are constructed for the purpose of sale are owned and because one intends to do business (ʿurud al-tijarah) through them, they are subject to zakat. Zakat is due at the end of the lunar year (hawl). The unsold apartments are to be appraised at their current market value—that is, the price at which they could be sold on the day zakat becomes due—not at their cost of construction. To this appraised value, the following are added: • The cash funds available to the company, • And the outstanding due debts owed by clients that are currently payable. Zakat is then calculated on the total amount at the rate of 2.5%.
As for apartments sold on an installment plan, zakat is due on the deferred payments every year. However, the zakat payer is not required to pay zakat on these amounts until each installment is actually received. It is permissible to: • Either calculate the zakat of one year and pay it from his own funds, • Or delay paying zakat until each installment is received, then pay zakat proportional to that received amount.
The debts owed by the company are not to be deducted from the company’s capital on which zakat is due.
It is stated in ʿUmdat al-Salik (p. 98), a Shafiʿi legal manual: “If one possesses only the nisab and owes a debt equal to it, zakat is still obligatory on what he possesses. Debt does not prevent the obligation.” And God knows best


Subject: Zakat Is Obligatory on Those Who Invest in Currency Exchange
Fatwa Number: 3127
Date: 30-09-2015
Category: Zakat on Trade
Type of Fatwa: Research-based
Mufti: Fatwa Committee

Question: Is zakat obligatory upon one who invests his money in currency exchange?

Answer:Praise be to God, and peace and blessings be upon our Master, the Messenger of God ﷺ.
Engaging in currency exchange (sirafah) is considered something through which one intends to do business (ʿurud al-tijarah), as the funds involved are intended for buying and selling for profit. Therefore, whenever the value reaches the nisab (minimum threshold of wealth), and a full lunar year (hawl) passes with it in his ownership, zakat becomes obligatory.
Jurists have differed concerning the zakat of money changers (sayarifah). Whether the interruption of the hawl and then its resumption is reason that zakat is not obligatory upon them. (Does the hawl reset every time the currency is exchanged, or does it remain intact?)
The Shafiʿi scholars held that zakat is not obligatory upon money changers due to the interruption of the hawl. As Imam al-Ramli stated: “If one sells currency for its like as part of trade, such as money changers do, then the hawl is restarted every time they exchange. For this reason, Ibn Surayj said: ‘Give glad tidings to money changers that no zakat is due upon them.’” (Nihayat al-Muhtaj, 3/65)
However, the majority of scholars (al-jumhour), including the Hanafi and Hanbali schools, hold that zakat is obligatory on trade assets (amwal al-tijarah), thus it is obligatory on currency traders because the hawl is not interrupted, even if the currency type changes.
It is stated in Badaʾiʿ al-Sanaʾiʿ by al-Kaasani (2/15): “The obligation of zakat on trade assets (amwal al-tijarah), is connected to the essential nature of wealth (ma‘na al-mal)—specifically, its monetary substance and value. Thus, the hawl remains valid based on this meaning, and it is not invalidated by exchange.”
And in Al-Mubdiʿ by Ibn Muflih al-Hanbali (2/305): “The hawl is not interrupted in the case of money changers’ wealth, lest that lead to exempting it from zakat despite it being a source of profit, while obligating zakat in other cases.”
Acting upon the opinion of the majority of jurists is more prudent in discharging one’s religious obligation and more beneficial for the poor. And God knows best.


Subject: Method of Calculating Zakat for a Commercial Company
Fatwa Number: 3098
Date: 11-08-2015
Category: Zakat on Trade
Type of Fatwa: Research-based

Question: A company owns unsold inventory at year-end valued at approximately 100,000 dinars. It has outstanding debts from the purchase of this inventory amounting to 50,000 dinars. Its net profit for the past year was 10,000 dinars. It also holds a sum of 30,000 dinars in bank accounts on which a full lunar year has passed. What is the zakat obligation in this case?

Answer:Praise be to God, and peace and blessings be upon our Master, the Messenger of God ﷺ.
The company in question is subject to zakat on trade goods (ʿurud al-tijarah), and thus its inventory and profits must be assessed at the end of the lunar year (hawl). To this, the cash assets held in bank accounts and cash on hand are added.
Outstanding debts due to the company, including items such as ‘checks under collection’ (shikat bi-rasm al-tahsil), are also considered zakatable assets. However, it should be noted that zakat on deferred debts is not obligatory upon the creditor until such debts are actually collected. The creditor may calculate the zakat due on such debts each year, and either: • Pay it from their available liquid assets, or • Delay payment until each installment is received, disbursing zakat in proportion to the amount collected.
As for debts owed by the company, they are not deducted from the zakatable total.
It is also important to note that the company’s capital has already been accounted for within the inventory, cash assets, and other zakatable items, and therefore should not be counted separately again. Accordingly, at the end of the lunar year, the partners must calculate: 1. The value of unsold inventory, 2. Net profits, 3. Cash in bank accounts or on hand, and 4. Outstanding debts due to the company such as checks under collection. Zakat must then be paid on the total amount at a rate of 2.5%. And God knows best.


Subject: Zakat Becomes the Property of Its Recipient Upon Receipt
Fatwa Number: 3095
Date: 30-07-2015
Category: Bequests and Legal Inheritance
Type of Fatwa: Research-based

Question: A person was given zakat money and died before spending all of it. Is it permissible to use the remaining amount for burial and funeral expenses?

Answer:Praise be to God, and peace and blessings be upon our Master, the Messenger of God ﷺ.
Once a rightful recipient of zakat receives zakat funds, that money becomes his personal property, and he may dispose of it in any lawful manner he chooses. This is based on the verse: The voluntary almsgivings are only for the poor and the needy, and those who work with them, and those whose hearts are to be reconciled, and for slaves, and for the debtors, for the way of God, and for the traveller—a duty imposed by God. And God is Knower, Wise. (Al-Tawbah, 9:60) After the death of the recipient, the zakat funds he held become part of his estate (tarikah), and the rules of inheritance (mirath) under Islamic law apply.
What is obligatory regarding the estate of the deceased includes the costs of preparation for burial—such as washing, shrouding, and burial—and settling his outstanding debts. Other expenses, such as funeral-related costs [receiving and hosting mourners (‘azaa’)], are not to be paid from the estate except with the permission of the heirs. If among the heirs there is a minor, it is impermissible to deduct from his share, and even if he gives his consent, it is not valid. This is because the rights of God takes precedence over the rights of people. Al-Khatib al-Sharbini stated: “The debt (dayn) owed to God—such as zakat, expiation (kaffarah), and Hajj—takes precedence over debts owed to human beings, according to the sounder opinion.” (Mughni al-Muhtaj, 4/7)
Accordingly, the money left by the deceased may be used for the obligatory burial expenses and to settle debts related to the estate. The remainder of the money is to be distributed according to the laws of Islamic inheritance. And God knows best.


Subject: Is Zakat Due on an Employee’s Salary?
Fatwa Number: 3092
Date: 14-07-2015
Category: Persons Liable for Zakat and Items Subject to It
Type of Fatwa: Research-based

Question: Is zakat due on the salary received by an employee, and how is the relevant time period determined?

Answer:Praise be to God, and peace and blessings be upon our Master, the Messenger of God ﷺ.
For zakat on wealth to become obligatory in Islam, two conditions must be met: 1. The wealth must reach the nisab (the minimum threshold of wealth), 2. A full lunar year (hawl) must have passed while in the possession of its owner.
If either of these two conditions is not met, no zakat is due. This is based on the narration from the Lady ʿAishah , who related: The Messenger of God ﷺ said: “Whoever acquired wealth, then there is no zakat on it until the hawl has passed while it is in his possession.” [Reported by Ibn Majah] Therefore, if an employee’s salary is spent entirely on personal needs and nothing is saved from it, no zakat is due.
However, if a portion of the salary is saved, then once the total saved amount reaches the nisab and a full lunar year passes while it is in his possession, zakat becomes obligatory. This obligation will continue every lunar year as long as the saved amount reaches the nisab.
Zakat must be paid immediately after the passing of the hawl. Ideally, each sum of money should be tracked by its own hawl. However, if tracking each sum separately is difficult, then it is permissible to combine the savings and pay zakat on them all at once annually. For it is permissible to speed up the payment of zakat, by paying the zakat at the end of the hawl thus speeding up the zakat for what was recently received. And God knows best.


Subject: The Time for Paying Fidyah for One Unable to Fast
Fatwa Number: 3087
Date: 01-07-2015
Category: Making Up Fasts, Obligatory Fidyah and Expiations (kaffarah)
Type of Fatwa: Research-based

Question: Is it permissible to pay the fidyah (compensation payment) for an elderly person who is permanently unable to fast at the beginning of the month, or must it be paid day by day?

Answer: Praise be to God, and peace and blessings be upon our Master, the Messenger of God ﷺ.
An elderly person who is permanently unable to fast is required to pay fidyah, which is due from anyone who is permanently incapable of fasting until death. It consists of feeding one needy person for each day not fasted, in the amount of one mudd (measurement) of food—estimated at 600 grams of wheat. According to the Jordanian Fatwa Council, its current monetary equivalent is one dinar per day, based on the verse: … and for those who are able to do it, a redemption (fidyah): the feeding of a poor man. (Al-Baqarah, 2:184)
As for the timing of paying the fidyah—whether it may be paid in advance or must be paid daily—jurists have held two opinions:
First Opinion:
It is permissible for the elderly or chronically ill person to pay fidyah for the entire month at the beginning of Ramadan, or to defer it to the end of the month, which is the opinion of the Hanafi school of jurisprudence.
It is stated in Al-Bahr al-Ra’iq Sharh Kanz al-Daqa’iq (2/308): “In the fatwas of Abu Hafs al-Kabir: If he wishes, he may give the fidyah at the beginning of Ramadan all at once, and if he wishes, he may give it at the end all at once.”
And in Al-Durr al-Mukhtar with Hashiyat Ibn ʿAbidin (2/427): “The extremely elderly person who is incapable of fasting may not observe the fast, but is obligated to pay fidyah. He may pay it at the beginning of the month or at the end—he has the choice.”
Second Opinion:
The Shafiʿi school of jurisprudence holds that the fidyah must be paid day by day. It is to be given after the break of dawn each day, though it may be given just before dawn or during the night before. It is also permissible to pay it at the end of Ramadan. However, paying it all at the beginning of the month for upcoming days is not valid.
It is stated in Al-Majmuʿ by al-Nawawi (6/260): “Our companions all agreed that it is not permissible for the elderly person or the chronically ill—who is not expected to recover—to pay fidyah before the beginning of Ramadan. It is permissible after the break of dawn each day. As for paying it before dawn, al-Darimi ruled it permissible, and this is the correct view.”
And in Mughni al-Muhtaj (2/176): “The elderly and the sick—as well as the pregnant and nursing woman—may not pay the fidyah in advance for two or more days, just as it is impermissible to advance zakat for two years. However, paying fidyah for one day, during its day or night, is permitted.”
And in Fatawa al-Ramli al-Shafiʿi: “The elderly person has the choice between delaying it or paying it day by day. However, it is not permissible to pay any portion in advance, as that would constitute prepayment before obligation, and it is considered similar to zakat al-fitr.”
Therefore, whoever follows the opinion of Imam Abu Hanifah permitting fidyah to be paid in advance for the entire month is not at fault, God willing. However, it is preferable to avoid the difference of opinion on the matter by paying it day by day or at the end of the month. And God knows best.


Subject: حكم توكيل تكية خيرية بإخراج الزكاة طروداً غذائية
رقم الفتوى : 3063
التاريخ : 02-04-2015
التصنيف : زكاة النقد
Type of Fatwa: Research-based

Question: ما حكم إخراج الزكاة النقدية على شكل طرود غذائية للفقراء؟

Answer:الحمد لله والصلاة والسلام على سيدنا رسول الله
الزكاة هي الركن الثالث من أركان الإسلام، شرعها الإسلام رعاية للفئات المستضعفة في المجتمع، كالفقراء والمعوزين، تُؤخذ من الأغنياء فتُرَدُ على المستحقين، قال رسول الله صلى الله عليه وسلم في وصيته لمعاذ بن جبل حينما أرسله إلى اليمن: (إِنَّكَ سَتَأْتِي قَوْمًا أَهْلَ كِتَابٍ، فَإِذَا جِئْتَهُمْ، فَادْعُهُمْ إِلَى أَنْ يَشْهَدُوا أَنْ لاَ إِلَهَ إِلا اللَّهُ، وَأَنَّ مُحَمَّدًا رَسُولُ اللَّهِ، فَإِنْ هُمْ أَطَاعُوا لَكَ بِذَلِكَ، فَأَخْبِرْهُمْ أَنَّ اللَّهَ قَدْ فَرَضَ عَلَيْهِمْ خَمْسَ صَلَوَاتٍ فِي كُلِّ يَوْمٍ وَلَيْلَةٍ، فَإِنْ هُمْ أَطَاعُوا لَكَ بِذَلِكَ، فَأَخْبِرْهُمْ أَنَّ اللَّهَ قَدْ فَرَضَ عَلَيْهِمْ صَدَقَةً تُؤْخَذُ مِنْ أَغْنِيَائِهِمْ فَتُرَدُّ عَلَى فُقَرَائِهِمْ، فَإِنْ هُمْ أَطَاعُوا لَكَ بِذَلِكَ، فَإِيَّاكَ وَكَرَائِمَ أَمْوَالِهِمْ وَاتَّقِ دَعْوَةَ المَظْلُومِ، فَإِنَّهُ لَيْسَ بَيْنَهُ وَبَيْنَ اللَّهِ حِجَابٌ) متفق عليه.
وقد أوجب الله تعالى الزكاة في أنواع من المال، كالذهب والفضة والنقود المتداولة والأنعام والزروع والثمار وعروض التجارة وغير ذلك.
وقد أجاز السادة الحنفية إخراج زكاة المال بالقيمة (سواء كانت نقدا أم عينا)، وخاصة إذا كانت القيمة أنفع للفقير، فيجوز عندهم إخراجها على شكل طرود غذائية تملك للفقراء، وتسد مؤنتهم.
وعليه، فيجوز توكيل تكية أم علي بإخراج الزكاة على شكل طرود غذائية للفقراء والمساكين على قول السادة الحنفية. والله تعالى أعلم
* ينظر فتوى رقم: (2932)


Subject: التبرع لإنشاء ديوان للعائلة من أعمال البر والإحسان
رقم الفتوى : 3062
التاريخ : 02-04-2015
التصنيف : الوقف
Type of Fatwa: Research-based

Question: هل تُعد التبرعات التي تُدفع لإنشاء ديوان للعائلة من الصدقات الجارية؟

Answer:Praise be to God, and peace and blessings be upon our Master, the Messenger of God ﷺ.
هذا التبرع من التعاون على البر والتقوى؛ ولا يخفى استحبابه بين الناس؛ لقول الله تعالى: (وَتَعَاوَنُوا عَلَى الْبِرِّ وَالتَّقْوَى وَلَا تَعَاوَنُوا عَلَى الْإِثْمِ وَالْعُدْوَانِ) المائدة/ 2، ونرجو الله أن يكون من الصدقة الجارية لمن قصد به (الوقف)؛ لأن التصدق في عين المبنى، وأهداف إنشاء هذا الديوان مساعدة الأسر المحتاجة، وغيرها من أعمال البر والإحسان، وفيها من الأجر الكثير غير المنقطع؛ فعن أبي هريرة رضي الله عنه أن رسول الله صلى الله عليه وسلم قال: "إِذَا مَاتَ الإِنْسَانُ انْقَطَعَ عَنْهُ عَمَلُهُ إِلا مِنْ ثَلاثَةٍ: إِلا مِنْ صَدَقَةٍ جَارِيَةٍ، أَوْ عِلْمٍ يُنْتَفَعُ بِهِ، أَوْ وَلَدٍ صَالِحٍ يَدْعُو لَهُ) رواه مسلم.
يقول الخطيب الشربيني رحمه الله: "الوقف شرعاً: حبس مال يمكن الانتفاع به، مع بقاء عينه بقطع التصرف في رقبته، على مصرف مباح موجود. والصدقة الجارية محمولة عند العلماء على الوقف كما قاله الرافعي، فإن غيره من الصدقات ليست جارية، بل يملك المتصدق عليه أعيانها ومنافعها ناجزاً، وأما الوصية بالمنافع وإن شملها الحديث فهي نادرة، فحمل الصدقة في الحديث على الوقف أولى" "مغني المحتاج".
ومما ينبغي التنبه إليه لينال المسلم الأجر من الله تعالى على هذا الوقف، أن تكون النية خالصة لله تعالى، والهدف من الوقف مساعدة الآخرين في المباحات والبعد عن المحرمات، وألا تكون أموال التبرعات من أموال الزكاة. والله تعالى أعلم


Subject: حكم القروض والمنح الخيرية في صندوق حياة للتعليم
رقم الفتوى : 3060
التاريخ : 26-03-2015
التصنيف : مسائل مالية معاصرة
Type of Fatwa: Research-based

Question: ما الحكم الشرعي في العقود التي تتعامل بها جمعية صندوق حياة للتعليم الخيرية؟

Answer:Praise be to God, and peace and blessings be upon our Master, the Messenger of God ﷺ.
طلب العلم، وتعليمه، ومساعدة الناس على تحصيله من أعمال البرّ، قال الله تعالى: (وَتَعَاوَنُوا عَلَى الْبِرِّ وَالتَّقْوَى) المائدة/2، وإنّ من أفضل أنواع التعاون دعم العلم والعلماء في مختلف التخصصات التي تحتاجها الأمة.
وبعد الاطلاع على العقود التي تقدمها جمعية صندوق حياة للتعليم الواردة من الصندوق (عقد منحة، عقد قرض، عقد تبرع بمنحة) ودراسة بنودها، تبيّن أنها صحيحة شرعاً، مع وجوب الأخذ ببعض الملاحظات الشرعية الآتية:
أولاً: إنّ إلزام الطالب المقترض بساعات خدمة مجتمعية لدى جهات معينة جائز بشرط أن لا يستفيد الصندوق من هذه الساعات بطريقة مباشرة أو غير مباشرة؛ لأن استفادة المُقرِض من القرض من الرِّبا المحرَّم، وقد رُوي عن النبي صلى الله عليه وسلم: (كلُّ قرض جرَّ منفعة فهو وجه من وجوه الربا) [سنن البيهقي]، ومع حكمنا بجواز الاشتراط على الطالب الشرط المذكور، فإننا نقترح أن يتم الاتفاق مع الطالب باتفاقية منفصلة عن اتفاقية القرض خروجاً من شبهة الربا.
قال الشيخ الجمل رحمه الله تعالى: "وفسد -أي الإقراض- بشرط جرّ نفعاً، ومعلوم أن محل الفساد إذا وقع الشرط في صلب العقد، أما لو توافقا على ذلك ولم يقع شرط في العقد فلا فساد" "حاشية الجمل" (12/ 140)
ثانياً: النسبة المستوفاة من المتبرع بمنحة (10%) إذا كانت من أموال الزكاة فلا تجوز؛ لأن الزكاة تملك للفقراء تمليكاً كاملاً من غير أي خصم، سواء كان ذلك لنفقات إدارية أو غيرها.
ثالثاً: الأموال التي يقبضها الصندوق من الزكوات باعتباره وكيلاً عن أصحابها في إيصال زكواتهم إلى مستحقيها؛ فإنه لا يجوز تأخير تمليكها لمن يستحقها من الطلبة غير المقتدرين، بقصد استثمارها في مشاريع إنتاجية؛ لأن حاجة هؤلاء متحققة، ولو أخّر القائمون على الصندوق إخراجها أثموا بذلك، فإن تلفت أو ضاعت ضمنوها للمستحقين.
قال الشربيني رحمه الله تعالى: "تجب الزكاة -أي أداؤها- على الفور؛ لأن حاجة المستحقين إليها ناجزة إذا تمكن من الأداء كسائر الواجبات... فإن أخّر أثم وضمن إن تلف" "مغني المحتاج" (5/ 129).
وكذلك لا يجوز أن تقدم لهم الزكوات قروضاً يطلب منهم تسديدها؛ لأن الزكاة حقهم، وإلزامهم بالتسديد إلزام لهم بالتنازل عن حقهم، وهذا لا يجوز، قال الله تعالى: (وَالَّذِينَ فِي أَمْوَالِهِمْ حَقٌّ مَعْلُومٌ لِلسَّائِلِ وَالْمَحْرُومِ) المعارج/24،25، وخروجاً من الحرمة، فإننا نقترح أن يتم توزيع الزكاة على الطلبة المستحقين على صورة منح، والمسارعة في ذلك قدر المستطاع.
وأما بالنسبة لمال التبرعات والصدقات الأخرى (غير الزكاة)، فيجوز للصندوق أن يتصرف بها بما يحقق مصلحة الطلاب الفقراء، بشرط أن يعلم المتبرع والمتصدق أنه يتبرع للصندوق، وللصندوق أن يتصرف بما يراه مناسباً للغاية المقصودة من تنمية لهذا المال، وتقديمه للطلاب قروضاً أو منحاً. والله تعالى أعلم.


Subject: إنشاء وقف من أموال الزكاة لا يجوز
رقم الفتوى : 3026
التاريخ : 22-12-2014
التصنيف : الزكاة
Type of Fatwa: Research-based

Question: هل يجوز إنشاء بنك لتعليم الفقراء على أساس الشريعة الإسلامية، وذلك من خلال وقف مبلغ من المال من أموال الزكاة؟

Answer:الحمد لله، والصلاة والسلام على سيدنا رسول الله
الوقف باب عظيم من أبواب الخير عليه الثواب الجزيل من رب العالمين؛ ذلك لأن ثوابه دائم لا ينقطع، وقد أجاز السادة الحنفية، والحنابلة في رواية وقف النقود لتصرف في وجوه البر.
قال الإمام ابن عابدين رحمه الله في حاشيته: "لمَّا جرى التعامل في زماننا في وقف الدراهم والدنانير دخلت تحت قول محمد المفتى به" "رد المحتار" (6/ 434).
وجاء في "الإنصاف" للمرداوي رحمه الله (7/ 11): "وعنه -أي الإمام أحمد- يصح وقف الدراهم".
لكن لا يجوز وقف نقود من أموال الزكاة؛ لأن الزكاة يجب أن تملك للفقير، وكذلك لا يجوز تأخيرها عن وقت وجوبها.
وعليه فإذا كان الوقف على التعليم من غير أموال الزكاة فلا مانع منه, وأما إن كان من أموال الزكاة فلا يجوز. والله تعالى أعلم.


Subject: الأصل في أخذ الحقوق اللجوء إلى القضاء
رقم الفتوى : 3004
التاريخ : 27-10-2014
التصنيف : القضاء
Type of Fatwa: Research-based

Question: ما حكم أخذ الحق بالحيلة؟

Answer:الحمد لله، والصلاة والسلام على سيدنا رسول الله
الأصل في استيفاء الحقوق أن يتم برضا مَن عليه الحق واختياره، فإذا رفض الأداء أو ماطل فيه أو جحده فالأصل في صاحب الحق أن يلجأ لرفع دعوى أمام القضاء لفصل هذا التنازع، وإجبار مَن عليه الحق على أدائه بعد إثباته لحقه، ولا يكفي الادعاء المجرد لاستيفاء الحق المزعوم دون إثبات؛ لأنه كما قال صلى الله عليه وسلم: (لَوْ يُعْطَى النَّاسُ بِدَعْوَاهُمْ لاَدَّعَى رِجَالٌ أَمْوَالَ قَوْمٍ وَدِمَاءَهُمْ وَلَكِنَّ الْبَيِّنَةَ عَلَى الْمُدَّعِى وَالْيَمِينَ عَلَى مَنْ أَنْكَرَ) رواه البخاري. ولذلك وجد القضاء، فلا يجوز للأفراد تحصيل الحقوق دون اللجوء إليه، لما يترتب على ذلك من مفاسد عظيمة، ولاحتمال حصول فتنة أو ضرر قد يصبح فيه صاحب الحق متهماً بالخيانة أو السرقة والرذيلة.
فإن تعذر تحصيل الحق بذلك – لسبب أو لآخر - فقد قيّد الفقهاء جواز "الظفر بالحق" بضوابط وشروط وقيود، من أهمها:
أولاً: أن لا يكون الحق عقوبة، وذلك لكونها عظيمة الخطر، حيث إنّها تُوقَع على النفس، والفائت فيها لا يُستدرك، فوجب الاحتياط في إثباتها واستيفائها.
ثانياً: أن لا يؤدي تحصيلها بالحيلة إلى حصول فتنة له أو لغيره.
ثالثاً: أن لا يؤدي تحصيلها بالحيلة إلى لحوق ضرر بصاحب الحق، كنسبته إلى الرذيلة باتهامه السرقة مثلا.
رابعاً: أن يتم التحصيل مِن قبل مَن له الحق دون غيره، فلا يجوز ذلك بالوكالة.
خامساً: أن لا يأخذ غير جنس حقه إن وجد وقدر على تحصيله، فإن تعذر جاز الأخذ من غير جنس حقه.
سادساً: أن لا يأخذ أكثر من مقدار حقه، سواء من جنسه أو من غير جنسه عند الضرورة.
سابعاً: أن يرد الزائد عن مقدار حقه.
ثامناً: إن أخذ من غير جنس حقه فيجب أن يبيع منه بقدر حقه ويرد الباقي، فإن لم يستطع تجزيئه باعه كله ورد ثمن الزائد للمأخوذ منه ولو على شكل هبة، ولا يجوز أن يبيعه لنفسه.
تاسعاً: إذا أخذ من غير جنس حقه وطرأت عليه زيادة فهي للمأخوذ منه.
عاشراً: إذا استوفى حقه بالحيلة ثم عاد غريمه فوفاه حقه فيجب رد قيمة ما أخذه بأعلى سعر من يوم أخذه، كالغاصب.
الحادي عشر: لا يجوز الاستيفاء من غريم الغريم.
الثاني عشر: لا يجوز الاستيفاء من صبي أو مجنون.
الثالث عشر: لا يجوز استيفاء حق الله كالزكاة ممن لم يخرجها. الرابع عشر: لا يجوز الاستيفاء من قبل غير المالك، فلا يجوز الاستيفاء من الموصى له أو الموقوف عليه.
الخامس عشر: لا يجوز الاستيفاء من محجور عليه بالفلس أو من ميت إلا بقدر سهمه مع الغرماء الآخرين.
السادس عشر: أن لا يستوفى من غير الغريم، فلا يأخذ من ابنه ولا أبيه ولا أخيه؛ فلا تزر وازرة وزر أخرى.
السابع عشر: أن لا يكون في طريقة الأخذ إرعاب.
الثامن عشر: أن لا يكون الغريم مقراً معسراً.
ويجدر التذكير بوجوب أن يكون الحق ثابتاً معلوماً لا مظنوناً أو متوهماً، فكثير من الناس يقرر لنفسه حقا ليس ثابتاً له ويسعى لتحصيله، كأجير أو عامل أقنع نفسه بأنه يستحق أكثر مما اتفق عليه، أو من يظن أنه يستحق أجرة على عمل دون اتفاق، أو مشتر يرى أن البائع قد غبنه بالثمن، أو من يشك بأن فلانا هو السارق دون دليل، فالأصل براءة الذمة، ولا يجوز للمسلم أن يبرر لنفسه استحقاق ما لا يستحقه، ولا يكفي الشعور بالظلم أو الشك لتبرير أكل أموال الناس بالباطل، ومن استبرأ للشبهات فقد استبرأ لدينه وعرضه.
وبهذا يعلم – من كثرة الشروط – أن الفقهاء قد شددوا في أخذ الحق بالحيلة، فالأولى بالمسلم أن لا يوقع نفسه في مظان الشبهة والتهمة، بل يلجأ إلى الطرق المشروعة والقانونية.
هذا حاصل ما يقرره فقهاء الشافعية في كلام طويل في كتبهم، يمكن مراجعته في "مغني المحتاج"، عند شرح قول صاحب "المنهاج": "إن استحق عينا فله أخذها إن لم يخف فتنة". والله تعالى أعلم.


Subject: حكم زكاة الشقق المعدة للبيع والمؤجرة
رقم الفتوى : 2975
التاريخ : 08-09-2014
التصنيف : زكاة التجارة
Type of Fatwa: Research-based

Question: هل تجب الزكاة على الشقق المعدة للبيع والمؤجرة؟

Answer:الحمد لله، والصلاة والسلام على سيدنا رسول الله
الشقق التي بُنيت لأجل بيعها من عروض التجارة التي تجب فيها الزكاة، فتزكى بعد أن يحول الحول - العام القمري - على تملك رأس المال الذي اشتريت أو بُنيت به، أي أن حساب الحول يبدأ من تملك رأس المال النقدي، وليس من بداية إنشاء المشروع، أو بداية تجميع المال للمشروع.
فتقوّم الشقق الموجودة غير المبيعة بحسب متوسط السعر الذي يمكن بيعها به يوم الزكاة, ويضاف إليها المبالغ النقدية الموجودة لدى الشركة، ويزكى عن المبلغ الإجمالي (2.5%).
وأما الشقق المبيعة بالتقسيط فلا تجب الزكاة فيها إلا بعد قبض كل قسط.
وينتبه إلى أن الحول قد يكون اكتمل على رأس مال الشركة قبل بيع الشقق، فهذا لا يعفيها من الزكاة فور تمام الحول، فتجب في كل عام.
ولذلك فالأسهل حسابياً، والمجزئ عن الزكاة، أن تقوّم الشقق بحسب متوسط سعر البيع، وتحسب نسبة (2.5%) من تلك القيمة، وتخرجها من أول بيعة لأول شقة كي تبرأ الذمة عاجلاً، فإن أحببت تأخيرها فلك ذلك، لكن على أن لا تتأخر عن الحول.
وأما الشقق المؤجرة فلا تجب الزكاة فيها، وإنما تجب على المال المحصل من الأجور المدفوعة إذا بلغ النصاب، وذلك بعد أن يحول عليه الحول من حين قبضه من المستأجر، أما الشقة نفسها فلا زكاة عليها، لإطلاق قوله صلى الله عليه وسلم: (لَيْسَ عَلَى الْمُسْلِمِ فِي عَبْدِهِ وَلَا فَرَسِهِ صَدَقَةٌ) متفق عليه، ففي هذا الحديث نفي وجوب الزكاة عن كل ما يقتنيه المسلم لغير غرض التجارة، سواء أعده صاحبه للتأجير أم لا، وهذا هو مقتضى تقرير مذاهب الفقهاء الأربعة. والله تعالى أعلم.


Subject: يجوز تعجيل الزكاة بشروط
رقم الفتوى : 2974
التاريخ : 04-09-2014
التصنيف : مسائل معاصرة في الزكاة

Type of Fatwa: Research-basedQuestion: أقوم سنوياً بإخراج زكاة مالي في شهر رمضان، هل يجوز أن أُخرج جزءاً من الزكاة في شهر رجب؟

Answer:الحمد لله والصلاة والسلام على سيدنا رسول الله
يجوز تعجيل الزكاة قبل حلول الحول وبعد بلوغ المال النصاب، خاصة إذا كان في التعجيل مراعاةٌ لمصلحة الفقراء؛ فعَنْ عَلِيٍّ رَضِيَ اللَّهُ عَنْهُ، أَنَّ الْعَبَّاسَ سَأَلَ النبي صَلَّى اللهُ عَلَيْهِ وَسَلَّمَ في تعجيلِ صَدَقَته قبل أنْ تَحُلَّ، فرَخَّصَ في ذلك. رواه أبو داود.
ويشترط لصحة تعجيل الزكاة أمور:
" 1. أن يكون النصاب موجوداً في ملك المزكي عندما عجَّل الزكاة، فلا يصح تعجيلها قبل ملك النصاب، فلو كان عنده ثلاثون شاة ويرجو أن يلد بعضها فيصير عدد غنمه أربعين: لا يصح أن يخرج شاة بنية الزكاة عما سيكون، ولو فعل ثم صار عنده أربعون: لم تكفه تلك الشاة عن الزكاة التي ستجب عليه إذا حال الحول على الأربعين؛ لأن أحد سببي وجوب الزكاة وجودُ المال الزكوي، أي الذي تجب فيه الزكاة، وهو هنا غير موجود، فصار كما لو أخرج كفارة يمين قبل أن يحلف.
أما إذا وُجِد النصابُ جاز تقديم الزكاة قبل تمام الحول؛ لأن الزكاة تجب بسببين: النصاب والحول، فجاز تقديمها على أحدهما، وهو الحول، كما لو حلف يميناً ثم رأى أن لا يُمضيه، فأخرج الكفارة ثم حنث: أجزأتْهُ الكفارة؛ لقول الرسول صلى الله عليه وسلم: (إذا حلفتَ على يمين فرأيتَ غيرها خيراً منها فكفِّر عن يمينك وائتِ الذي هو خير) [رواه البخاري ومسلم]، فقد قدَّم الكفارة عن وقت وجوبها لوجود أحد سببيها، وهو اليمين.
2. أن يكون التعجيل عن عام واحد، فلا يجوز تعجيل الزكاة عن أكثر من عام؛ لأن العام الثاني لم يبدأ بعد، فصار كتعجيل الزكاة قبل وجود النصاب.
3. يشترط لصحة تقديم الزكاة أن يبقى مالك النصاب أهلاً لوجوب الزكاة إلى آخر الحول، وذلك ببقائه حياً، وبقاء ماله نصاباً، فلو مات قبل تمام الحول لا يعتبر ما عجّله زكاة، ولو تلف المال الذي عجّل زكاته، أو باعه (ولم يكن مال تجارة) لا يعد المعجَّل زكاةً؛ لأن صاحب المال لم تستمر الزكاة واجبة عليه في ذلك المال، نظراً لتلفه، أو خروجه عن ملكه.
4. أن يكون القابض للزكاة المعجّلة مستحقاً لها عند تمام الحول، فلو مات لم يُحسب المدفوع له زكاة، وكذا لو استغنى بغير الزكاة - كأن ورث مالاً أو وهب له مال فلم يَعُدْ فقيراً ولا مسكيناً- لا يُعتبر ما دفع إليه زكاة، أما لو صار غنياً بما دفع إليه من زكاة لم يَضرّ ذلك، ويبقى ما دفع إليه زكاة صحيحة؛ لأن المقصود من دفع الزكاة إليه إغناؤه، وقد حصل المقصود، فلا يكون مانعاً من صحة الزكاة، ولو أبطلنا الزكاة التي دفعت له واستردت لصار فقيراً واحتاج إلى الزكاة" [نقلنا هذه الشروط من كتاب "إرشاد السالكين لسماحة الدكتور نوح رحمه الله]
فإن لم تنطبق هذه الشروط فالمال المدفوع صدقة مستحبة يؤجر عليها، ولا يحتسب من الزكاة.
جاء في "نهاية المحتاج" (3/ 141): "يجوز تعجيلها في المال الحولي قبل تمام الحول فيما انعقد حوله ووجد النصاب فيه؛ لأنه صلى الله عليه وسلم أرخص في التعجيل للعباس. رواه أبو داود والحاكم وصحح إسناده، ولأنه وجب بسببين فجاز تقديمه على أحدهما كتقديم الكفارة على الحنث.
وشرط إجزاء -أي وقوع المعجل زكاة- بقاء المالك أهلا للوجوب عليه إلى آخر الحول، وبقاء المال إلى آخره أيضا، فلو مات أو تلف المال أو خرج عن ملكه -ولم يكن مال تجارة- لم يجزه المعجل.
وكون القابض له في آخر الحول مستحقا، فلو مات قبله أو ارتد لم يحسب المدفوع إليه عن الزكاة؛ لخروجه عن الأهلية عند الوجوب". انتهى بتصرف يسير.
مع التنبيه على أن الشرط الأول وارد في الزكاة العينية، أما عروض التجارة فيجوز فيها التعجيل قبل بلوغ النصاب؛ لأن النصاب فيها معتبر آخر الحول.
قال الشربيني رحمه الله: "خرج بالعينية: زكاة التجارة، فيجوز التعجيل فيها بناء على ما مر من أن النصاب فيها يعتبر آخر الحول، فلو اشترى عرضا قيمته مائة فعجل زكاة مائتين، أو قيمته مائتان فعجل زكاة أربعمائة وحال الحول وهو يساوي ذلك أجزأه". "مغني المحتاج" (2/ 132). والله تعالى أعلم.


Subject: من دفع الزكاة لغني وجب عليه إخراج بدلها
رقم الفتوى : 2964
التاريخ : 20-08-2014
التصنيف : مصارف الزكاة
Type of Fatwa: Research-based

Question: أخرج رجل زكاة أمواله لشخص ما، وتبيّن له بعد ذلك أن الشخص غني، فهل عليه أن يعيد دفع الزكاة مرة أخرى؟

Answer:Praise be to God, and peace and blessings be upon our Master, the Messenger of God ﷺ.
من شروط صحة أداء زكاة المال -إذا بلغ النصاب وحال عليه الحول- أن تصرف لمصارفها الثمانية التي بينها الله تعالى في الآية الكريمة: (إِنَّمَا الصَّدَقَاتُ لِلْفُقَرَاءِ وَالْمَسَاكِينِ وَالْعَامِلِينَ عَلَيْهَا وَالْمُؤَلَّفَةِ قُلُوبُهُمْ وَفِي الرِّقَابِ وَالْغَارِمِينَ وَفِي سَبِيلِ اللَّهِ وَابْنِ السَّبِيلِ فَرِيضَةً مِنَ اللَّهِ وَاللَّهُ عَلِيمٌ حَكِيمٌ) التوبة/60، فإذا صرفت لغير هذه المصارف كأن دفع الزكاة لغني على أنه فقير ثم بان له أنه غني فلا يجزئ ما دفعه عن الزكاة، ويجب عليه إخراج بدلها.
وأما عن حق المزكي في استرجاع ما دفعه فيفرق بين حالتين:
الأولى: إذا بيّن المزكي للمدفوع إليه أنها زكاة، فيحق للمزكي استرجاع ما دفعه إن كان باقياً أو بدله عند صرفه، فإن تعذر عليه استرجاع ما دفعه ضمن المزكي بدله من ماله.
الثانية: إذا لم يبيّن المزكي للمدفوع إليه أن هذا المال زكاة، فلا يحق له استرجاعها، فهي تكون كالهبة أو الصدقة للغني وقد تم قبضها، فلا يملك الرجوع فيها.
جاء في المجموع" للنووي رحمه الله تعالى: " فلو فرّق رب المال فبان المدفوع إليه غنيا لم يجز عن الفرض، فإن لم يكن بيّن أنها زكاة لم يرجع، وإن بيّن رجع في عينها، فإن تلفت ففي بدلها، فإذا قبضه صرفه إلى فقير آخر، فإن تعذر الاسترجاع فهل يجب الضمان والإخراج ثانياً على المالك؟ فيه قولان مشهوران ذكرهما المصنف بدليلهما: أصحهما وهو الجديد: يجب، والقديم: لا يجب" انتهى.
فعلى المزكي أن يحتاط لعبادته ويتأكد من وصولها لمستحقيها، فلا يجوز له دفع الزكاة إلا لمن يعلم أنه مستحق لها. والله تعالى أعلم


Subject: حكم متاجرة الوكيل بأموال الصدقة
رقم الفتوى : 2963
التاريخ : 19-08-2014
التصنيف : الوكالة
Type of Fatwa: Research-based

Question: ما حكم متاجرة الوكيل بأموال الصدقة؟

Answer:الحمد لله والصلاة والسلام على سيدنا رسول الله
إذا كانت الصدقة زكاة فلا يجوز للوكيل المتاجرة بها؛ لأن المتاجرة بها يترتب عليه تأخير إخراجها، وإخراجها واجب على الفور عند وجود المستحقين، وقد يترتب عليه خسارتها، وخسارتها يترتب عليه الضمان.
قال الإمام ابن حجر الهيتمي رحمه الله: "تجب الزكاة -أي أداؤها- على الفور بعد الحول؛ لحاجة المستحقين إليها إذا تمكن... فإن أخرّ أثم وضمن إن تلف" "تحفة المحتاج" (3/ 343)، والوكيل في ذلك كالأصيل.
وإذا لم تكن الصدقة زكاة فالأمر فيه واسع، فيجوز استثمارها بالمتاجرة بها وغير ذلك، بشرط الضمان في حالة التعدي والتقصير، وأن يكون الاستثمار بإذن الموكل (المتبرع) في ذلك؛ لأن شرط المتبرع معتبر في ذلك، وهو كشرط الواقف.
قال شيخ الإسلام زكريا الأنصاري رحمه الله: "ولو شرط الواقف شيئاً يقصد كشرط أن لا يؤجر، أو أن يفضل أحد أو يسوي، أو اختصاص نحو مسجد كمدرسة ورباط بطائفة كشافعية، اتبع شرطه رعاية لغرضه وعملاً بشرطه" "فتح الوهاب" (1/ 308). والله تعالى أعلم.


Subject: تجوز نية العيديات التي تُدفع للأرحام من الزكاة
رقم الفتوى : 2953
التاريخ : 27-07-2014
التصنيف : زكاة النقد
Type of Fatwa: Research-based

Question: هل يجوز احتساب العيديات التي تُدفع للأرحام من الزكاة في حال كانوا فقراء، وهل يصح إخراجها على شكل مواد عينية أو هدايا؟

Answer:الحمد لله، والصلاة والسلام على سيدنا رسول الله
الزكاة حق واجب في المال بشروطه المحددة شرعاً، وتُعطى للأصناف الثمانية المذكورة في الآية الكريمة، قال تعالى: (إِنَّمَا الصَّدَقَاتُ لِلْفُقَرَاءِ وَالْمَسَاكِينِ وَالْعَامِلِينَ عَلَيْهَا وَالْمُؤَلَّفَةِ قُلُوبُهُمْ وَفِي الرِّقَابِ وَالْغَارِمِينَ وَفِي سَبِيلِ اللَّهِ وَابْنِ السَّبِيلِ فَرِيضَةً مِنَ اللَّهِ وَاللَّهُ عَلِيمٌ حَكِيمٌ) التوبة/60.
ولا بأس بإخراجها في المناسبات، على أن لا يؤدي ذلك إلى التأخر في إخراجها، وإلا لم يجز، وإنما يجوز تعجيلها عن وقتها.
قال الإمام النووي رحمه الله في "المنهاج": "تجب الزكاة على الفور إذا تمكن، وذلك بحضور المال والأصناف".
فإذا كانت العمات والخالات والأقارب من الفقراء جاز دفع الزكاة إليهم على شكل هدية أو "عيدية"، المهم أن ينوي الدافع بها الزكاة، ولا يشترط إخبار المدفوع إليهم حقيقة الأمر. ولكن لا بد من النية الحاضرة، أما ما سبق ودفع من "العيديات" في الأعياد السابقة فلا يجوز أن يحتسبه دافعه اليوم من الزكاة؛ لأنه لم يستحضر النية حين الدفع. والله تعالى أعلم.