Javed Ahmad :
(From previous issue)
Zakat can also be termed as the ‘wealth tax’ payable to Allah in His cause. Zakat is payable over a Nisab amount at a fixed rate of 2.5% – that equals to one fortieth (or a quarter of a tenth) of the amount (i.e., 100/40 = 10/4 = 2.5%). In case of government taxes, we normally pay anywhere from 10 to 30% of our income as taxes depending on income level and then again 15% on our expenditures in VAT on the same amount of money that has already been taxed once, which equates to a total of 25 -50% in taxes. How do we know if we owe Zakat? How to calculate Zakat? In our following discussion I would not bring the discussion on Zakat of cattle as it does not apply to most of us today, but there are references in the Hadiths on how to handle them if anyone is interested in learning about them. However, for the sake of understanding of the matter we will cover it partly.
“Narrated Abu Sa’id (Ra): Allah’s Apostle (Sm) said, “No Zakat is due on property mounting to less than five Uqiyas (of silver), and no Zakat is due on less than five camels, and there is no Zakat on less than five Wasqs.” (A Wasqs equals 60 Sa’s) & (1 Sa=3 K gms App.).” (Bukhari Sharif 2.487)
“Narrated Abu Sa’id Al-Khudri (Ra) : Allah’s Apostle said, “There is no Zakat on less than five camels and also there is no Zakat on less than five Awaq (of silver). (5 Awaq = 22 Fransa Riyals of Yemen or 200 Dirhams.) And there is no Zakat on less than five Awsuq. (A special measure of food-grains, and one Wasq equals 60 Sa’s.) (For gold 20, Dinars i.e. equal to 12 Guinea English. No Zakat for less than 12 Guinea (English) of gold or for silver less than 22 Fransa Riyals of Yemen.)” (Bukhari Sharif 2.526)
“Narrated Anas (Ra): When Abu Bakar sent me to (collect the Zakat from) Bahrain, he wrote to me the following:– (In the name of Allah, the Beneficent, the Merciful). These are the orders for compulsory charity (Zakat) which Allah’s Apostle had made obligatory for every Muslim, and which Allah had ordered His Apostle to observe : Whoever amongst the Muslims is asked to pay Zakat accordingly, he should pay it (to the Zakat collector) and whoever is asked more than that (what is specified in this script) he should not pay it; for twenty four camels or less, sheep are to be paid as Zakat; for every five camels one sheep is to be paid, and if there are between twenty five to thirty five camels, one Bint Makhad is to be paid; and if they are between thirty six to forty five (camels), one Bint Labun is to be paid; and if they are between forty six to sixty (camels), one Hiqqa is to be paid; and if the number is between sixty one to seventy five (camels), one Jadha is to be paid; and if the number is between seventy six to ninety (camels), two Bint Labuns are to be paid; and if they are from ninety one to one hundred and twenty (camels), two Hiqqas are to be paid; and if they are over one hundred and twenty (camels), for every forty (over one hundred and twenty) one Bint Labun is to be paid, and for every fifty camels (over one hundred and twenty) one Hiqqa is to be paid; and who ever has got only four camels, has to pay nothing as Zakat, but if the owner of these four camels wants to give something, he can. If the number of camels increases to five, the owner has to pay one sheep as Zakat. As regards the Zakat for the (flock) of sheep; if they are between forty and one hundred and twenty sheep, one sheep is to be paid; and if they are between one hundred and twenty to two hundred (sheep), two sheep are to be paid; and if they are between two hundred to three hundred (sheep), three sheep are to be paid; and for over three hundred sheep, for every extra hundred sheep, one sheep is to be paid as Zakat. And if somebody has got less than forty sheep, no Zakat is required, but if he wants to give, he can. For silver the Zakat is one fortieth of the lot (i.e. 2.5%), and if its value is less than two hundred Dirhams, Zakat is not required, but if the owner wants to pay he can.” [Bukhari Sharif 2.534]
“Narrated Abu Sa’id Al-Khudri (Ra) : Allah’s Apostle said, “No Zakat is imposed on less than five Awsuq of dates; no Zakat is imposed on less than five Awaq of silver, and no Zakat is imposed on less than five camels.” (Bukhari Sharif 2.538)
“Narrated Abu Hurayra (Ra): Allah’s Apostle said, “There is no Zakat either on a horse or a slave belonging to a Muslim.”(Bukhari Sharif 2.542)
“Narrated Salim bin ‘Abdullah (Ra) from his father : The Prophet said, “On a land irrigated by rain water or by natural water channels or if the land is wet due to a nearby water channel Ushr (i.e. one-tenth) is compulsory (as Zakat); and on the land irrigated by the well, half of an Ushr (i.e. one-twentieth) is compulsory (as Zakat on the yield of the land).”(Bukhari Sharif 2.560) Nisãb of gold is 87.48g or 20 dinars or 71 Tolas or 3 ounces or its cash equivalent as per current market value; and silver 612.36g or 200 dirhams or 521 Tolas or 21 ounces. Nisab for cash is same as that of gold and silver. Therefore, to calculate Nisab to determine eligibility of Zakat payment and calculation of the amount one has to do a self assessment on his or her wealth position. Normally, Zakah should be paid on any amount of money remaining after meeting the expenses for such necessities as food, clothes, housing, vehicles and craft machines. A complete year of Islamic calendar should pass, starting from the very day of the Nisab’s possession, without any decrease during the year. Ideally, Zakat becomes due as soon as the wealth reaches the Nisab amount anytime during the year time, even if the amount of wealth is reduced at a later time during the year. The concept is like Hajj where performing Hajj becomes an obligation as soon as the wealth becomes sufficient to perform and undertake a journey. This obligation does not go away if and when the financial condition deteriorates later. Therefore, it is best to get over with all obligations as soon as they become due and valid. Procrastinations may turn out to be in loss of opportunities.
It is related by Ahmad (R) and al-Bukhari (R) that ‘Uqbah ibn al-Harith (Ra) said: “Once I performed the ‘Asr prayer with the Prophet, upon whom be peace. When he concluded the prayer, he hurriedly went to his house and returned immediately. Noticing the amazed faces, he said : ‘I left at home a piece of gold which was meant for Sadaqah, and I did not want to let it remain a night in my house, so I ordered it to be distributed.'”
We often tend to mix-up Zakat with Fitra (also known as Zakah al-Fitr); where in reality they are entirely a different matter. Fitra purifies our souls, whereas Zakat purifies our wealth. Fitra is an obligatory compensation charity on behalf of each individual living in a household, which is due after the end of Ramadan before the prayer of Eid-ul-Fitr.
Ibn Abbas (Ra) reported, “The Prophet (Sm) made Zakah al-Fitr compulsory so that those who fasted may be purified of their idle deeds and shameful talk (committed during Ramadan) and so that the poor may be fed. Whoever gives it before Salah will have it accepted as Zakah, while he who gives it after the Salah has given Sadaqah.” (Collected by Abu Dawood – Eng. transl. vol. 2, p. 421, no. 1605 – rated Saheeh by Shaikh Naser Al-Albanee)
Normally, it is best to distribute Fitra on the day of Eid-ul-Fitr before the Eid prayer. Ibn ‘Umar (Ra) reported that the Prophet (Sallallaahu ‘alaihi wa sallam) ordered that it (Zakah al-Fitr) be given before people go to make the Salah (al-‘Eid). Nafi’ transmitted that Ibn Umar (Ra) used to pay Fitr a day or two before the Eid prayer (Bukhari Vol. 2, p.339, no. 579 & Muslim, Abu Dawood)
There is a difference of opinion on how this Fitra should be distributed. Some interpretation allows it to be paid in monies of equivalent value of the items that were normally used for Fitra distribution. Where as, some maintain that it should be disbursed the way it was done by the Prophet (Sm) during his time with the food items and not with money or anything. In the following Hadith we see that substitution of food items was in practice to pay for Fitra –
“Narrated Nafi’: Ibn ‘Umar (Ra) said, “The Prophet (Sm) made incumbent on every male or female, free man or slave, the payment of one Sa’ of dates or barley as Sadaqat-ul-Fitr (or said Sadaqa-Ramadan).” The people then substituted half Sa’ of wheat for that. Ibn ‘Umar (Ra) used to give dates (as Sadaqat-ul-Fitr). Once there was scarcity of dates in Madina and Ibn ‘Umar (Ra) gave barley. ‘And Ibn ‘Umar used to give Sadaqat-ul-Fitr for every young and old person. He even used to give on behalf of my children. Ibn ‘Umar used to give Sadaqat-ul-Fitr to those who had been officially appointed for its collection. People used to give Sadaqat-ul-Fitr (even) a day or two before the ‘Eid.” (Bukhari 2.587) Back in those days, there was no monetary system as we have today dealing with cash or money. In those days, transactions were mostly on the basis of barter or exchange of goods and commodities as well as gold (i.e., Dinar) and silver (i.e., Dirhams). Therefore, they did not have the convenience of dealing with a liquid cash concept called the money that allows instant conversion of value agreed upon mutually. This flexibility and liquidity of cash allows the user to demand any product and service as long as the asking price is met; thus giving greater power to the user of their use. Thinking logically and rationally, if we could give Zakat using our present day monetary mechanism then there should not be any problem paying Fitra the same way. Back in those days, Zakat was paid gold for gold, silver for silver and cattle for cattle, which is not done anymore today. In earlier days, two handfuls (called a Saa) of food grains, dry food, dates and dry fruits were standards of measurement for Fitra for each person in the family. But today, the equivalent value of the Saa is calculated as Fitra that varies every year considering inflation and cost of living adjustments. This calculation is based on Ibn ‘Umar’s report that the Prophet (Sm) made Zakah al-Fitr compulsory and payable by a Saa’ of dried dates or a Saa’ of barley. However, it is a Sunnah to pay the Zakat-ul-Fitr in Saa’s instead of a monetary conversion. In an Islamic State where gold and silver would be used as money and have a centralised Zakat system administered by the government, then the practice of paying Fitr will also become with staple commodities. Therefore, it is important for the Muslims to live in an Islamic environment and system where Sunnah could be practised with full potential.
The Sahabee, Abu Sa’id al-Khudri (Ra) said, “In the Prophet (Sm)’s time, we used to give it (Zakah al-Fitr) as a Saa’ of food, dried dates, barley, raisins or dried cheese”. (Collected by al-Bukhaaree – Arabic/English vol. 2, p. 340, no. 582)
Fitra recipients should be poor Muslims who qualify for Zakat. One should pay off their due Zakat on time. Not paying Zakat carries punishment –
“And let not those who covetously withhold of the gifts which Allah hath given them of His Grace, think that it is good for them: Nay, it will be the worse for them: soon shall the things which they covetously withheld be tied to their necks like a twisted collar, on the Day of Judgment. To Allah belongs the heritage of the heavens and the earth; and Allah is well-acquainted with all that ye do.” (Al-Qur’an 3:180)
Hazrat Muhammadur Rasulullah (Sm) used to send the Zakat collectors to collect Zakat from his followers. The same tradition was also maintained by the Caliphs after him.
“Narrated Abu Humaid Al-Sa’idi (Ra): Allah’s Apostle (Sm) appointed a man called Ibn Al-Lutbiya, from the tribe of Al-Asd to collect Zakat from Bani Sulaim. When he returned, (after collecting the Zakat) the Prophet checked the account with him.” (Bukhari Sharif 2.576) In an Islamic state, the Muslims did not pay any taxes other than Zakat to the state, and the state took the responsibility to distribute the Zakat among the poor Muslims. Non-Muslims however used to pay a tax called ‘jizya’ to the Muslim government for their submission and protection and their tax rate was similar to that of Zakat.
Bangladesh government has a Zakat distribution programme managed and controlled by the Islamic Foundation of Bangladesh under the Ministry of Religious Affairs. One may pay their Zakat to that fund for distribution, or distribute their own or through other private organisations that operate Zakat related programmes. Online Zakat calculators are now available on the Internet for free use.
(Concluded)
