TAM ŻLMŻHĀL
SE’ĀDET-Ż EBEDŻYYE
ENDLESS BLISS

FIFTH FASCICLE

1 – GIVING ZAKĀT

It was during the month of Ramadān in the second year of the Hegira when it became fard to give zakāt. Zakāt has one fard: It is to reserve at a certain time a certain amount of one’s property of zakāt, which is one’s full property and which has reached the amount of nisāb[1] , with the intention of zakāt, and to give it to those prescribed Muslims as commanded. Full property means one’s own property which has come through halāl (legitimate) means and which is possible and halāl (permitted) for one to use. The property of a waqf is no one’s property. If one has not mixed one’s own possessions with the harām possessions such as those obtained through usurpation, thievery, bribery, gambling or by selling alcohol, or if one has not mixed with one another those harām possessions which one obtained from various people, such property never becomes one’s own property. It is not halāl for one to use them or to make them one’s means of subsistence. One cannot use them to make mosques or in any other pious deeds. It is not fard for one to pay their zakāt. That is, they are not counted in calculating the nisāb of zakāt. If their owners or their heirs are known it is fard for one to return the properties to them. If they are not known one may distribute all of the (harām) possessions to the poor as alms though one has to compensate for the properties if the owners or their heirs appear later. If the possesions will not last but will deteriorate until one finds their owners, it is permissible to use them and to indemnify afterwards, that is, to pay their equivalents or, if their equivalents are not

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[1] Nisāb means border. The border between richness and poverty prescribed by Islam is termed nisāb.

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avaliable, to pay for them. Please see page 27. A person who holds a share in a company of commerce, if his share is as much as the nisāb, has to calculate the zakāt of his share and give it. Ibni Ābidīn says in the subject of Bey’ wa shirā (buying and selling), “Religious officials are not permitted to sell the provisions they are to obtain from pious foundations before they take possession of them. For, though they are rightful entitlements, goods rightfully entitled to one do not become one’s property before one takes possession of them. The booties taken away from the enemy rightfully belong to the soldiers when they are taken to Dār-ul-islām. But they do not become their property before they are divided into shares and distributed.” For this reason, the salaries and wages that civil servants and employees are to receive do not become their property before they receive them. The zakāt of a salary or a wage is not given before it is received. The money deducted from them by unions or insurance companies, or the deductions for savings, bonds, is not included in the calculation of zakāt. When it is received years later, only the money received is added to the basic amount for the year’s zakāt. The case is not so with the bonds taken in exchange for what is sold. These and stocks and securities are included in the zakāt every year.

The ’ulamā of the Hanafī Madhhab stated that it is fard for every male or female Muslim who is mukallaf, that is, who is discreet and has reached the age of puberty [the age when he or she has begun to become junub and must perform the ablution of ghusl], and who is free, to give zakāt when he or she has the conditions. To give zakāt it is necessary to put the goods into the poor person’s possession, that is, to hand them to him. If a poor and discreet orphan’s walī feeds him, this does not count as zakāt. But if he hands the food to the orphan, or if the walī clothes the orphan, it becomes zakāt. If he eats with the poor orphan who has not reached the age of discretion, or if he hands the food to the poor and discreet orphan, he has given zakāt. Being a walī is possible by being appointed the orphan’s guardian by the orphan’s father or by a judge. Because the appointed person has the right to take the presents to be given to the orphan and give them to him, he can also buy clothes, food and other necessary things with his own zakāt and give them to him. It is written in Bezzāziyya that the alimony given to one’s poor relatives by a judge’s decision is comparable to this. Yet the zakāt intended (to be given) to other poor people must be paid (only from the property of zakāt concerned) without any substitution. Imām

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Nasafī (rahmatullāhi ’aleyh) wrote in Zahīra, “It is written in Ziyādāt that a rich person will not have given zakāt by buying food and giving it to the poor.” It is written in Bezzāziyya and in Fatāwa-i Hindiyya, “If one gives the flesh of one’s Qurbān to the poor with the intention of the zakāt of one’s sheep, it will not be zakāt.” It is written in Īdāh, “The zakāt which is to be given to a child or to an insane person can be given to his father, to his relative who is his walī, or to his guardian.”

In all the four Madhāhib (Madhhabs), there are four types of property of zakāt:

1 - Quadruped animals that graze freely in the fields for the major part of the year.

2 - Gold and silver.

The author of Durr-ul Muntaqa (rahmatullāhi ’aleyh) declares, “When over twelve carats, the zakāt of gold and silver is to be given, whether they be used as currency or used in a halāl way, such as jewelry by women, or used in a harām way, such as men’s wearing gold rings, or they be kept in order to buy a residence, food or shrouds or even if they were necessities like a sword [or a gold tooth].” Hence, it is harām for men to wear gold rings. Please see the second last page of the forty-first chapter of the second part of the Turkish original version.

3 - Commercial property or commodity which is bought for trade and kept for trade.

While explaining the causes and the conditions of zakāt, Hadrat Ibni Ābidīn (rahmatullāhi ’aleyh) stated, “The property should be bought with the intention of trading. Even if one intends to trade in things that come out of land areas liable to the ’Ushr, or which are obtained through inheritance, or which have become one’s property when one has accepted them, such as presents and bequests, they do not become commercial property. For the intention of trading is valid only in buying and selling. For example, if a person who obtains wheat from his field gives its ’Ushr or who has obtained urūz through inheritance keeps it with the intention of selling it, and if it is more than the amount of nisāb and is kept for more than a year, it is not necessary to give its zakāt.” If he sows the wheat which he has bought for trade [in order to sell] in his field, or if he intends to use personally the animal or the cloth which he has bought for trade, it is no longer commercial property. If later he intends to sell it, it does not become commercial property. The goods that he obtains by

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selling it or by renting it out become commercial property. If after buying he intends to sell the property which he has bought for use, or if when obtaining he intends to sell the urūz which he has obtained by inheritance or such things as presents, bequests and alms which become his property by his accepting them, or if he intends to sell the wheat he gets from his field, they do not become commercial property. If he sells them and if while selling them he intends to use in trade the urūz which (he gets in exchange for them and which) are their samans (badals), these badals (prices, values) become commercial property. For trade is a job. It does not happen only with an intention. It is necessary to begin it as well. But giving up trade happens only with an intention. In fact, giving up everything can be done with an intention only. Likewise, one does not become a musāfir and break one’s fast only with an intention. Nor does a disbeliever become a Muslim or an animal sāima[1] . But the reverse of these happen only with an intention. One’s gold and silver belongings and paper money are property of zakāt, by whatever means one has obtained them.

4 - Things coming out from all kinds of land that are watered by rains, rivers or brooks and which are not taxed with kharāj, (even if they are not kinds of land with ’Ushr), or from the land belonging to a Waqf (pious foundation). Their zakāt is termed ’Ushr. It has been commanded in the hundred and forty-first āyat of An’ām Sūra of the Qur’ān to give the ’Ushr[2] , and has been communicated by a hadīth to give one-tenth. ’Ushr is one-tenth of the crops. But kharāj can be one-fifth, one-fourth, one-third, or half. It is necessary to give either the ’Ushr or the kharāj of land. A person who is in debt to people does not deduct the amount of his debt, but gives the precise amount of his ’Ushr.

There is one fard in zakāt: To make an intention (niyyat). An intention is made with the heart. When reserving or giving the zakāt of one’s property, if one intends, “I shall give the zakāt for Allah’s sake”, and then says that one lends it or that one gives it as a present while giving it to the poor or to the person whom one has appointed one’s deputy to give it to the poor on one’s behalf, it is acceptable. Words are not important. If one intends for zakāt and for alms at the same time, it becomes zakāt according to

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[1] See THE ZAKĀT OF ANIMALS, in the following pages.

[2] “...Eat of their fruit in their season, but render the dues that are proper on the day that the harvest is gathered. ...” (VI-141)

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Imām-i-Abū Yūsuf. It is alms according to Imām-i-Muhammad ‘rahmat-ullāhi ta’ālā ’aleyh’, and one has not given one’s zakāt. The debt of zakāt of a person who has died intestate is not to be paid from the property he has left behind. For he should have intended it so. His inheritors may pay it from their own property. (In this case the isqāt of the zakāt will have been performed). If one does not intend while reserving the zakāt or while giving it to the poor and intends long after giving it, it is acceptable as long as the property is in the poor’s possession. The intention which one makes while giving the zakāt to one’s deputy is enough. It is not necessary for the deputy also to intend while giving it to the poor. It is also permissible for one to appoint a zimmī, that is, a countryman who belongs to another religion, one’s deputy to give one’s zakāt to the Muslim poor. Yet it is not permissible to send a zimmī as one’s deputy for Hajj (pilgrimage). For only the rich person has to intend for zakāt. However, for Hajj the deputy also has to intend. If the rich person says that it is alms or that it is kaffārat or that it is a present while giving zakāt to his deputy and if he intends for zakāt before his deputy has given it with the former intention to the poor, it will be acceptable.

If a person who is the deputy of two rich people mixes their zakāts with each other without their knowing of it and then gives it to the poor, zakāt has not been given. The deputy has given alms. The deputy will pay for the zakāts. While explaining this on the eleventh page, Ibni Ābidīn stated, “He having mixed zakāts with each other, they have become his property. He has given the poor his own property.” If he has mixed them with the permission of the two rich persons or if he has gotten permission after mixing them and before giving them to the poor, it is acceptable. It is permissible for a person who is the deputy of the poor to mix the zakāts he received without letting them know and then to give them to the poor persons. It has been said (by some savants) that it is also permissible for the deputy of the two rich persons to give them after mixing them without permission. If a rich person says to another person, “Give this much gold as zakāt on my behalf,” (or if he writes to a person in another city by letter), and if the latter buys the gold ordered with his own money and gives it to the poor, it is acceptable. According to Imām-i Yusūf (rahmatullāhi ’aleyh), this person will ask for his money from the rich person later. Imām-i-Muhammad (rahmatullāhi ta’ālā ’aleyh) said, “He can ask for it if the rich person told him that he would pay him later. Otherwise he cannot ask for it.” It has been said

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(by savants) that if the deputy gives the zakāt he has to poor people not nominated by the rich person and if the rich person agrees to it later, it is acceptable. If a person who has said (to his deputy), “Give alms to the poor on my behalf,” has not also said, “I shall pay you later,” he does not (have to) pay it. A rich person can give his deputy as much zakāt as he would like to have distributed to the poor. The deputy of poor people cannot receive zakāt more than the amount of nisāb for each poor person. A poor person’s deputy getting possession of his (the poor person’s) zakāt, means the poor person’s possessing his own zakāt. In that case the poor person owns that property. The zakāt is not given for animals and commercial goods belonging to a Waqf (pious foundation). 

THE ZAKĀT OF GOLD, SILVER, AND COMMERCIAL PROPERTY

Living or non-living, every kind of property, such as salts obtained from earth or from the sea, oxides, petroleum and the like, when they are bought for trade, that is, for selling, become commercial property. Gold and silver are always commercial property for whatever purpose they are bought.

Debts that are results of borrowing and floating debts to other people that are due to be paid before the day on which it is fard to give zakāt are not included into the calculation of nisāb. In other words, first these debts are subtracted from the total of what one has of gold and silver and commercial property and one’s dues. Then, if the remainder is the amount of nisāb, one year later it will become fard to give zakāt for them. Debts that are gone into after zakāt has become fard are not excusable; their zakāt is to be given. The unpaid zakāts of past years are counted as debts to other people. That is, they are not included into the new nisāb. Ibni Ābidīn gives a record of the books stating that those debts that are muajjal, that is, floating debts that are to be paid back at a definite time in the future after the zakāt becomes fard, such as the mahr[1] that has been made muajjal till the time of divorce[2] , are to be included into the nisāb, but it is written in Durrulmukhtār, in Hindiyya, in Durr-ul-muntaqā, in Dāmād, and in Jawhara that it is acceptable not to include into the nisāb these or the debts that are to be repaid by instalments at definite times

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[1] Please see chapter 12.

[2] ... that can be posponed until divorce takes place.

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in future. The zakāt of the money kept for hajj, nazr or kaffārat is to be given. For they are not debts owed to other people. If a person who has the nisāb amount of gold and silver borrows a few sacks of barley towards the end of the year and still holds the barley at the end of the year, he does not have to give zakāt. For debts should precedently be repaid from the property of zakāt. They cannot be thought of as being paid from the property which is not included in the calculation of zakāt.

As for dues; there are three kinds of dues according to Imām-i-a’zam:

1 - Dayn-i-qawī is the Saman that has been lent or which is to be received in return for the selling of the property of zakāt. It is included into the calculation of nisāb. When one year has passed over the nisāb of the dues or of the summing up of the dues with the money one already has, it is wājib to give immediately one-fortieth of each amount (of them) that one has obtained. One gives the two years’ zakāt of what one receives two years later and three years’ zakāt of the amount that one receives three years later. For example, if a person who is owed three hundred pounds receives two hundred pounds three years later, he gives fifteen pounds’ value of zakāt for three years, it being five pounds for each year. It is not necessary for him to give zakāt before he receives the money. If a tenant repairs a house in return for the rental with the permission of the landlord, he will have lent the expenditure to the landlord, (Ibni Ābidīn).

2 - Dayn-i-mutawassit is the dues that are to be received for the selling of those animals of zakāt which are not commercial property and of the things of necessity such as slaves, houses, food and drink, and for the rentals of houses. They are included into the calculation of nisāb. One year after one’s property reaches the amount of nisāb one immediately gives one-fortieth for each year of what one has received.

3 - Dayn-i-daīf is the inherited property or mahr. It is included in the calculation of nisāb. One year after one has reached the nisāb amount of it one gives zakāt of that year only. If one also has the nisāb amount of property, one adds to it what one has received of the dues and also gives the zakāt of the amount received when the year of the nisāb one already has is over. One does not wait for another year to give its zakāt. Also, if one receives those kinds of dues that are qawī and mutawassit before one year has passed, one adds them to what one already has and gives their zakāts at the same time. According to the two imāms,

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(that is, Imām-i-Abū Yūsuf and Imām-i-Muhammad) ‘rahmatullāhi ta’ālā ’alaihimā’, if any dues are the amount of nisāb their zakāt is to be given after one year has passed, even if the amount received is less than the nisāb.

Property that is lost, which has fallen into the sea, which has been usurped, or the place where it was buried has been forgotten, and dues that are denied are not included in the calculation of nisāb, and if they are recovered the zakāts of previous years are not given. Dues for which there are written proofs or two witnesses for each or which are confessed by the debtors are included in the nisāb even if they are kept by an insolvent or poor person. When one receives them one gives their zakāts for the past years as well.

VITAL NEEDS - Are things that protect one from death. The first of them is subsistence. There are three kinds of subsistence. Food, clothing, and housing. Food includes things needed in the kitchen as well. And housing includes things needed in the house. One’s beast of transportation or a car, weapons, servants, tools of art and necessary books are counted as things of necessity as well.

Going on hajj also requires having money and property more than these things of necessity. Subsistence is the subsistence for one and for those who it is wājib for one to support. Of these things the ones that are more than one needs and all books other than religious and professional ones are counted as the money for hajj and are included in the nisāb of Qurbān and Fitra. But they are not included in the nisāb of zakāt unless they are intended for trade. To go on hajj, if one has a house other than the one one lives in, one sells it. But one does not sell the spare rooms of one house. It is not necessary to sell the house one lives in and then rent another house. It is permissible to buy things of necessity before the time of hajj comes. After hajj has become fard, it is not permissible to spend the money of hajj to buy them. One should go on hajj first. While explaining the hajj, Ibni Abidīn says, “One’s food or money for one year is counted as subsistence. One sells what is more than that and goes on hajj. A tradesman’s, a craftsman’s, an artisan’s or a farmer’s capital customary in his region is of the things of necessity when the hajj is concerned. One’s subsistence and that of those who it is wājib for one to support are calculated in accordance with the customs of one’s city and with one’s friends. It is necessary to eat good food and to wear good, clean and beautiful clothes. But one should not be a

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spendthrift. Human rights are to be paid before Allah’s rights. One should not borrow money in order to go on hajj, unless one is sure to repay it.”

Money which one has reserved for buying things of necessity or for meeting the expenses of one’s funeral is included in the calculation of nisāb. If a person has only that money and if it is still equal to the amount of nisāb one year after it has reached the amount of nisāb, he gives zakāt of what remains in his possession of that money. For in zakāt, fitra and qurbān it is not a condition to have the things of necessity. What one has of these things are not included in the calculation of nisāb.

If gold or silver or commercial property remains in one’s possession for one hijrī (Arabic) year (354 days) from the day its weight or value has reached the amount of nisāb, it is fard for one to reserve with the intention of zakāt one-fortieth of what has remained and give it to poor Muslims. It is wājib to give it as soon as possible. It is makrūh to delay it without any good excuse (’udhr) to do so. It is not necessary to intend or to say that it is zakāt while giving it. This is so in all of the four Madhāhib.

The nisāb of gold is twenty mithqals. A mithqal is a unit of weight. Weight, length, volume, time, and value (money) measures are designated as shar’ī and ’urfī units. Shar’ī units were used during the era of our Prophet Muhammad (sallallāhu alaihi wa sallam) and are referred to in hadīth-i sherifs. The four Madhhabs’ imāms reported the definitions of the values of these units in different ways. ’Urfī units denote customary usage or units of measure adopted by the government. The four Madhhab imāms have described mithqal equivalents differently. For example, the mithqal equivalents in Hanafī and Shāfi’ī Madhhabs differ. Similarly there are also various ’urfī mithqals. In Hanafī Madhhab, one mithqal is twenty qirāts (carats). One qirāt-i-shar’ī equals five peeled cut-ends of dry barley seeds. During my experiments [made on a very accurate balance in a pharmacy] I observed that 5 seeds of barley weigh twenty-four centigrams (gr. 0.24). Hence, one shar’ī mithqal is a hundred seeds of barley and, as it is written in (Zahīra), one mithqal is seventy-two seeds of barley according to Mālikī Madhhab. Hence one mithqal is three and a half [3.456] grams in Mālikī and four point 80 [4.80] grams in Hanafī. So, the nisāb of gold is 96 grams. The last adopted measure of ’urfī mithqal, during the time of the Ottoman Empire, was 24 qirāts and one qirāt was 20 centigrams (gr. 0.20). Therefore, an ’urfī mithqal equals 4.80 grams. In this case, shar’ī

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mithqals and ’urfī mithqals are identical. Since the Ottoman and Republican gold coins both weigh one and a half mithqals and one gold coin weighs 7.20 grams, the amount of nisāb is 20 ÷ 1.5 or 13.3 gold coins. 13.3 gold coins weighs 96 grams. In other words, it is fard to give zakāt for one who owns thirteen and one third (13.3) gold coins or its paper money equivalent. When one says, “A mithqal equals 20 qirāts” one must specify shar’ī mithqal. It is necessary to multiply 20 by the 0.24 gram weight of the shar’ī qirāt to find out how many grams a mithqal weighs. If the calculation had used the weight of the ’urfī qirāt (0.20 gr.) the product of 4 grams would not be the correct weight of a shar’ī mithqal or an ’urfī mithqal. It is incorrect to say the nisāb of gold will equal 4x20=80 grams by using the wrong qirāt designation. The nisāb of silver is two hundred dirham-i-shar’ī. One dirham-i-shar’ī is fourteen qirāt-i-shar’ī, which is equal to seventy seeds of barley. According to Mālikī Madhhab it is equal to fifty-five seeds of barley, or [2.64] grams. The weight of ten dirhams is equal to the weight of seven mithqals in Hanafī Madhhab. When three-tenths is subtracted from one mithqal the remainder is one dirham. When three-sevenths is added to one dirham the total is one mithqal. One dirham-i-shar’ī is three grams and three hundred and sixty miligrams (3.360 gr.) [0.24x14=3.36]. Therefore, in Hanafī Madhhab the nisāb of silver is 2800 qirāt or 672 grams. One majidiyya [An Ottoman silver coin] is five mithqals, that is, one hundred qirāt-i-shar’ī, or twenty-four grams. So, zakāt is fard for a person who has twenty-eight majidiyyas. Since twenty mithqals of gold and two hundred dirhams of silver indicate one common amount of nisāb, their values must be equal. Accordingly, in the Sharī’a, one mithqal of gold has the value of ten dirhams of silver, which has the weight of seven mithqals of silver. Then one gram of gold has the value of seven grams of silver. In the Sharī’a, the value of gold used for money is seven times the same weight of silver money. Today, silver is not used as money. The value of silver is very low. For this reason, the value of silver cannot be taken as a basis in calculating the nisāb of paper money or commercial property today. Ibnī Ābidīn (rahmatullāhi ta’ālā ’aleyh), says in the section about zakāt of property, “The qirāt-i-’urfī is four grains of barley. The dirham-i-shar’ī is equal to seventy grains of barley. One dirham-i-’urfī has the weight of sixteen qirāts, that is, sixty-four grains of barley; so the dirham-i-’urfī is smaller.” [Then, this dirham-i-’urfī, which was formerly used, is approximately three grams. The one qirāt which

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was used during the latest times of the Ottomans was the weight of four seeds of wheat. It was twenty centigrams, and the dirham was 3.20 grams]. It is written in the book Al muqaddemat-ul Hadramiyya, “In the Madhhab of Shāfi’ī, one mithqal weighs 24 qirāts. So one dirham-i-shar’ī is 16.8 grams.” It is said in the books Misbāh-un-nejāt, and Anwār, “In the Madhhab of Shāfi’ī, one mithqal equals 72 seeds of barley. One mithqal exceeds one dirham by three-sevenths of one dirham. The value of a commodity or commercial property is computed through its saman, that is, its purchase price.” Since one mithqal is 24 qirāts, and this equals 72 seeds of barley, then in Shāfi’ī Madhhab one qirāt weighs three seeds of barley or 14.4 centigrams. Therefore, if one mithqal equals 3.45 grams, hence twenty mithqals equals 69 grams, which is approximately nine and a half gold coins. Because one dirham is three-tenths a mithqal less than a mithqal in the madhāhib of Shāfi’ī and Hanbalī, one dirham is 16.8 qirāts, that is, two grams and fourty-two centigrams (2.42 gr.) in the madhāhib of Shāfi’ī and Hanbalī. So the nisāb of silver is four hundred and eighty-four (484) grams. It is written in Jawāhir-uz-zakiyya that in Mālikī Madhhab one mithqal is 72 grains of barley and one dirham is 55 grains of barley. In Shāfi’ī Madhhab zakāt of one kind of property cannot be given from another kind of property. For example, silver cannot be given for gold; or barley for wheat. It is written in Kimyā-yi-se’ādat and also in Fatāwā-i-fiqhiyya by Ibni Hajar-i-Mekkī (rahmatullāhi ta’ālā ’aleyh) that it is permissible for the Shāfi’īs to follow Hanafī Madhhab and give in cash for property and give to one or more classes of people they choose instead of giving to all the seven classes.

It is written on the thirtieth page of the second volume of Durr-ul-mukhtār, “The dirham-i-shar’ī is used when the nisāb of zakāt is to be calculated in silver. Also there have been those (savants) who have said that the ’urfī dirham in use in each city can be used for zakāt.” In explaining these lines, Ibni Ābidīn writes, “Those savants who say that the dirham used in every city can be used say: ‘Yet the weight of the dirhams used should not be less than the lightest one of the three kinds of dirham used during the time of Rasūlullah ‘sall Allāhu ’alaihi wa sallam’. The lightest dirham weighed half a mithqal, i.e. ten qirāts. If not so, it must be calculated with the dirham-i-shar’ī, which weighs fourteen qirats. The majority of Hanafī savants advise this dirham. This dirham is meant in the books of both the old ones and the new ones.” As seen, zakāt cannot be calculated with  

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dirhams that were used in a country in old times and which have been superseded later or with the new ones that weigh less than the dirham-i-shar’ī. For this reason, it is not permissible to calculate the zakāt of silver with the dirhams of Istanbul or Egypt now. It is necessary to calculate it with the dirham-i-shar’ī, which weighs three grams and thirty-six centigrams (3.36 gr.).

According to the majority of the ’Ulamā, zakāt of gold and silver is given, regardless of the form or shape they are in and the purpose they are used for. In the accepted unanimity (by the ’Ulamā) in Shafi’ī Madhhab and in Hanbalī Madhhab, zakāt of gold and silver which women use for ornament is not given.

Because gold and silver are soft when they are pure, they cannot be used as money or as an ornament. They are used in alloys mixed with metals such as copper. Gold and silver alloys of more than fifty per cent gold and silver, that is, with more than twelve carats, are looked on as pure. Their degrees of purity is not taken into consideration. But those alloys half or less of which is gold or silver are like commercial property. [It is written in a fatwā of Ebussu’ūd Efendi (rahmatullāhi ta’ālā ’aleyh) that in the time of Sultan Süleyman the Magnificent (rahmatullāhi ta’ālā ’aleyh) the nisāb of silver was 840 aqchas, which means that one aqcha was a silver coin of 0.24 dirhams, i.e., eighty centigrams (0.8 gr.)]. Abdurrahman Žeref Bey says in his book, Tarih-i Devlet-i Osmaniyye (History of the Ottoman Empire) printed in 1309 [1892 A.D.], “During the era of Süleyman the Magnificent, three aqchas were being minted out of one silver dirham. After 1100 [1688 A.D.], the amount of silver dwindled to a sixth. It was written on the Ottoman Calendar dated 1308 [1891 A.D.] that one piece is three aqchas and one aqcha equals three fulūs.”

The value of commercial property, that is, its purchase price at the time of the calculation of the nisāb, is calculated either in gold or in silver money, depending on the one as per which it equals the amount of nisāb. If it equals the amount of nisāb in accordance with either one of them, it is to be calculated with the one that is more advantageous to the poor. It is not calculated with gold or silver which is not used for money. The value is calculated with the one that has the lowest value of the kinds of gold and silver money monetized by the government. The value is calculated anew according to the current prices on the day when its zakāt becomes fard according to the one with which it has first been calculated, that is, when one year has elapsed over the nisāb, and one-fortieth of the new value, that is, of its price of purchase,

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or of the property itself, is given. At places where gold and silver are now not used as money, other metal coins and paper bills are equivalents to gold. The nisāb for commercial property bought with such money or for paper bills or for fitra or qurbān is, according to the Shaikhayn [Imām-i-a’zam and Imām-i-Abū Yūsuf (rahmatullāhi ta’ālā alaihimā)], calculated in the one that has the lowest value of the officially marked gold coins. It cannot be calculated in silver. It is written in Kashf-i-rumūz, “The value of a commodity is determined with gold or silver”.

No matter how many they are, zakāt is not given for houses, apartment houses, mechanical implements, machines, lathes, lorries, ships, or for things used in the house, when they are not for trade, that is, for sale. Artisans, manufacturers, and producers give zakāt of raw material and of production. Zakāt is not given for fixed assets. Nor is it given for what is reserved for use in a house from commercial commodities or for a year’s household needs reserved from commercial food. That is, all these and the debts to be repaid are not included in the calculation of nisāb. All the gold, silver and paper kinds of money which one keeps in order to buy all those things or to buy the means of subsistence, such as food, drink, clothes and housing, are included in the calculation of nisāb. That is, their zakāt is to be given.

Ibni Ābidīn (rahmatullāhi ta’ālā ’aleyh) says: If the value of one’s commercial property does not amount to the nisāb according to gold and silver and if one also has gold and silver, one adds the value of the property to the value of the gold and silver to complete the nisāb. For example, if one has wheat for sale the value of which is a hundred dirhams of silver, and five mithqals of gold the value of which is hundred dirhams as well, one shall give zakāt. For the sum of the values of the gold and the wheat is two hundred dirhams according to silver and this equals the nisāb.

A person who has gold only gives zakāt in gold. He cannot give its value in silver. Nor can zakāt of silver be given in gold. A person who has gold or silver or paper money only and who does not have commercial property cannot give other goods as its zakāt. It is written in Shernblālī’s book Marāqilfalāh, “Instead of gold and silver it is acceptable to give their value in urūz, that is, any kind of living or non-living property other than gold and silver.” But if the same page is read completely it will be understood that it is to be given out of one’s commercial property instead of gold and silver. As a matter of fact, by interpreting this

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book, Tahtāwī writes, “Urūz means commercial property.” As stated clearly in all books of fiqh, a tradesman who has commercial property as well as gold and silver, even if each of them is equal to the amount of nisāb by itself, can give zakāt for his gold and silver out of his commercial property.

While discoursing upon zakāt of sheep, Ibni Ābidīn (rahmatullāhi ta’ālā ’aleyh) says: Instead of the commodities that are to be given as zakāt, ’ushr, kharāj, fitra, nazr or kaffārat, it is permissible to give their equivalents in value. That is, available as they may be, one may give zakāt commodities of the same or different kind or gold or silver money of the same value. [It will be explained later on that paper money cannot be given]. The value of a beast is calculated according to the current prices of the day when it will be given. Three fat sheep can be given instead of four medium sheep. But the equivalent of the same kind cannot be given instead of goods that are measured by weight or volume. Their equivalents of a different kind can be given. Zakāt of gold and silver is given in weight, that is, by weighing. But zakāt of crops that are intended for trade is given by volume. The equivalent of the same kind for such things which are measured by weight or volume cannot be given, for this practice entails interest. For example, instead of five dirhams of silver alloyed with copper, four dirhams of pure silver which is of the same value cannot be given. Five dirhams of lower carat silver can be given instead of five dirhams of pure silver. But it is makrūh to knowingly do so. Instead of five kilograms of low quality wheat, four kilograms of high quality wheat which is of the same value cannot be given. It is necessary to give one more kilogram. But when giving another kind of commercial property as zakāt of any of these it is given according to its calculated price of purchase in the concerned country. For example, if a silver pitcher that weighs two hundred dirhams is worth three hundred dirhams on account of the art or handicraft it bears, five dirhams of silver shall be given as its zakāt. Gold worth five dirhams of silver cannot be given instead. It is necessary to give gold worth seven and a half dirhams of silver. If one has both gold and silver each amounting to nisāb one gives their zakāts separately by weight, but even in this case, that is, a person who has both gold and silver is permitted to calculate their value and give in either one even if they are the amount of nisāb, provided it shall be to the advantage of the poor, that is, the current one shall be given. If one has both gold and silver one or both of which are less than the

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amount of nisāb and if in this case the nisāb of one of them can be complemented by calculating either one with the other, it can be given instead of the other as well. For all that, one should calculate and give the one which is useful to the poor. Please see chapter 5. If the value of a silver pitcher weighing one hundred dirhams is two hundred dirhams owing to the workmanship, its zakāt is not due. For zakāt is calculated according to weight. A person who has hundred and fifty dirhams of silver and five mithqals of gold the value of which is forty dirhams, shall give zakāt. For though the total amount calculated in silver does not amount to the nisāb, the total amount calculated in gold reaches the nisāb. If a person has ninety-five dirhams of silver and one mithqal of gold and if the value of one mithqal of gold is five dirhams of silver, it complements the nisāb of gold and so he gives zakāt.

If a person gives millions to the poor without reserving one-fortieth with the intention of zakāt or without intending when giving, he will not have given zakāt. For it is fard to intend when reserving (the prescribed amount) or giving it to his deputy or to the poor or to the poor’s deputy.

If the money or the commercial property one has decreases and becomes less than the nisāb or increases before one year has elapsed after the time it reached the amount of nisāb, this does not affect zakāt. That is, if it is not less than the amount of nisāb at the end of the year zakāt of the amount possessed is to be given. One does not deduct the amount of money that will be necessary to buy such things as food, clothes and housing or to pay the rental from the money which one has at the end of the year. After giving zakāt of all the money he spends the rest buying these things. In the Madhāhib of Hanafī and Shāfi’ī, if the nisāb is depleted or if one depletes it before the end of the year, that is, if one does not have the amount of nisāb any longer, the previous nisāb lapses. If he has the nisāb again he waits for another year, and if he still has the nisāb at the end of the year, he reserves with the intention of zakāt one fortieth of what he has and gives it. In Mālikī and Hanbalī Madhāhib the case is the same if the nisāb is depleted. But if one depletes the nisāb in order to evade paying zakāt the previous nisāb does not become void. If one obtains a large quantity of money or property[1] after one year and a few days have passed one does not give its zakāt also immediately. If

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[1] in addition to the amount of nisāb that one already has

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one still has it also one more year later one gives its zakāt, too. A loan due to one and what one obtains are different things. It is written on the eighty-sixth page of the book Jāmi’-ur-rumūz, “Those things that are obtained before one year has passed after one had the amount of nisāb, such as commercial property bought, beast of pasture (Sāima), gold and silver obtained through birth, gift, inheritance or bequest, even if they are obtained when the end of the year is quite near, are included in the nisāb of their own kind and zakāt of all is given at the same time. This means to say that those that are obtained after the year is over are not included in the nisāb. That is, they are not included in the (previous) year’s zakāt but are left over for zakāt of the following year. It also means that if they are obtained by one who does not have the nisāb their zakāt is not to be given that year.”

THE ZAKĀT OF PAPER MONEY – It is necessary to give zakāt of paper money, too. The Shiites say that zakāt of money other than gold and silver is not to be given. The author, (rahmatullāhi ta’ālā ’aleyh), of the book Tātārhāniyya, a copy of which exists with number 1968 in the library of Nūr-i-Osmāniyye (in Istanbul) writes on the ninety-fifth page: “When the face value of the fulūs, that is, the copper money used in lieu of silver money, is two hundred dirhams of silver or twenty mithqals of gold, its zakāt is to be given. One does not necessarily have to be using them with the intention of trade, and its equivalent in gold, that is, gold of the same value is given.”

[It is written in Arabic in Miftāh-us-sa’āda, “If the value of copper coins termed fulūs amounts to two hundred dirhams of silver when calculated with silver, it is necessary to give one-fortieth of the silver equivalent of those fulūs as their zakāt.” Hence it is understood that zakāt of paper money is to be given in gold. It cannot be given in paper money.

The author (rahmatullāhi ta’ālā ’aleyh) of the book Durr-ul-muntaqā states at the end of the section about sarf, “When fulūs becomes currency it is like silver money. If it is not legal tender it is like other commodities. It is permissible to buy something in exchange for fulūs which one has in a certain number or weight, e.g. one dirham of fulūs. Then one has to pay the fulūs weighing one dirham. Actually, the fulūs itself is not money. Consisting in pieces of metal coined so as to represent pieces of silver dirhams, it is used for buying cheap things.”]

The nisāb of paper bills is calculated with the cheapest gold coins on the market. For they are bonds used in lieu of gold today

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and being pieces of paper have little intrinsic value, which cannot equal the amount of nisāb. Their nominal or face values equal to the gold have been determined by governments. That is, they are speculative and everchanging. For their zakāt, one fortieth of their gold coin equivalent or any kind of gold of the same weight should be given. After handing the gold to a poor person, one can buy the gold back from him with the current market price and give him paper money to facilitate the transaction for the poor person. It is written in the book Bukhārī that (this method of) buying back (the zakāt given), and thereby using (it) in one’s own transactions, is makrūh when the zakāt is given in property other than these two currencies, (i.e. gold and silver,) such as commercial property. Zakāts will not be sahih if they are given as paper money without taking into consideration the rules of fiqh. A rich person who gave his zakāt in paper money must give it again in gold or silver. One who becomes poor later makes qadā by using a small amount of gold to make dawr[1] with this gold. For many centuries Muslims have given their zakāt in gold and silver. No religious scholar has ever said that paper bills called fulūs or bonds could be given as zakāt. The article which is said to be the fatwā dated May 5 1338 (1922) is false. It is written in ’Iqd-ul-jīd that it is not permissible in Shafi’ī Madhhab. (See the last two pages of the chapter concerning the ablution of ghusl in the previous fascicle).

While discoursing over sarf, that is, money-changer’s business, Ibni Ābidīn (rahmatullāhi ta’ālā ’aleyh) writes, “If the fulūs, that is, the copper coin, is legal tender, it becomes money according to its face value. If its face value is not valid it becomes valueless property.” And he says on the thirteenth page, “Bonds have two kinds of value: the first one is the value stated on it, which indicates the bond holder’s property which he does not possess; the second value, the value of the paper itself, is quite insignificant.” If one is in possession of one’s property, the property is called ’Ayn. If one does not possess it, it is termed Dayn. The value stated on a paper bill indicates the property of zakāt which is dayn. It is written on the twelfth page of Durr-ul-mukhtār, “It is not permissible to give in dayn zakāt of property which is ’ayn or which is dayn due to be returned. It is necessary to give it from property which is ’ayn.” For example, if one donates with the intention of zakāt five dirhams of two hundred

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[1] Please see the twenty-first chapter for dawr and isqāt.

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dirhams which a poor person owes him and takes back the rest, it is not acceptable. He has given zakāt of those five dirhams only.

It is wrong to say, “Paper bills cannot be compared to ordinary documents prepared and signed up by a few people. They are valid everywhere. They are like gold.” For, Ibni Ābidīn, in the subject of oaths (yamīn), quotes Imām-i-Abū Yūsuf as making the following statement in his book Kharāj and ’Ushr, which he wrote for Hārūn Rashīd: “It is harām for the Caliph to take currency other than gold and silver, e.g. the coins called Sutūqā, from land owners as their kharāj or ’ushr. For though these are officially marked coins and are to be accepted by everyone, they are not gold but copper. It is harām to accept any money which is not gold or silver as zakāt or kharāj.”

It is not taqwā to give zakāt of paper money in gold. Taqwā in worships means to strive so that everything will be acceptable to all the imāms of a Madhhab and even to every Madhhab. If it is claimed that the poor consent to paper money and meet their needs with it, then (it should be noted that) it is Allahu ta’ālā’s consent which is necessary, not the poor’s consent. For example, Ibni Ābidīn says on the twelfth page, “If a poor person owes to a rich person, who gives the bond of debt to the former and says, ‘I have intended to give you as zakāt as much as you owe me. So you accept it and take it as the equivalent for your debt so that we will have paid our debts mutually,’ and if the poor person says that he accepts it, the Sharī’a will not accept this and the rich person will not have given his zakāt. For zakāt is not performed by uttering empty words, by giving bonds of debt, or by consent, it is performed by handing the commodity. The rich person has to pay his zakāt to the poor person and the poor has to pay his debt by returning it to the rich after taking it from the rich. So is it in the Madhāhib of Shāfi’ī and Hanbalī. If he cannot count on the poor person’s returning the money, he shows a person whom he trusts to the poor person and says, ‘Appoint him your deputy to take your zakāt and to pay your debt,’ and then gives zakāt to the deputy, who returns it to the rich person, thus paying the poor person’s debt.” It is also written as such in the books Durr-i-yaktā and Mizān-i-kubrā.

Ibni Ābidīn (rahmatullāhi ta’ālā ’aleyh) says on the same page, “If a rich person, in order to give a poor person zakāt of his ’ayn property, that is, property which he possesses, [or of the dayn golds which are the equivalents of the paper bills he has], gives the bonds of debts which someone else owes to him [or the paper

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money to buy gold in a bank or from a money-changer] to the poor person and advises the poor person to take the commodities stated on the bonds from the debtor [or to buy gold in a bank or from a money-changer with the paper bills], when the poor person has taken the commodities from the debtor, [that is, when he has obtained gold by giving paper money], zakāt of the rich person has been given in ’ayn. Unless the poor person takes possession of the property [or gold], zakāt will not have been given only by giving the bonds [or the paper money]. For when the poor person takes the property [or the gold] the bond, [that is, the paper money] becomes property [or gold], and therefore zakāt of ’ayn [and dayn] has been given in ’ayn.” As seen, it is definitely necessary to give zakāt of paper money in gold, or to have the poor person who is given paper money to change it for gold in a bank or money changer’s office, or to command the poor person to change it for gold while giving him the paper money. If the poor person does not change the paper money given for gold, the rich person will not have given zakāt. For it is the rich person’s duty to change it for gold, that is, to give zakāt of dayn property in ’ayn.

Summary: Those who do not have commercial property have to give zakāt of paper money in gold. It is always easy to find gold and to exchange paper money for gold. For the gold does not have to be in coins. Bracelets, rings, or gold in any form can be given after being weighed. And such things can be found in any jeweller’s shop far and near. A rich person who is in a place where gold is not available at all, if he does not have commercial property either appoints as his deputy a Muslim who is in a city where gold is available and sends him paper money. And the deputy changes the paper money for gold and gives the gold to the poor. He (the rich person) can directly appoint the poor person his deputy as well. If the poor person lives far away from the rich person or his deputy and if gold is not available in the city where the poor person lives, the gold can then be given to the poor person’s deputy appointed by the poor person. Even, advised by the poor person, the rich person can give the gold which is his zakāt to the poor person’s creditor, thus freeing the poor person from his debt. In this case the creditor has become the poor person’s deputy to take zakāt. But the poor person’s consent, that is, his appointing him the deputy beforehand, is a prerequisite.

To say that zakāt cannot be given in paper money does not

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mean to say that one should not give zakāt in paper money. It means that the paper money should be given compatibly with the Sharī’a. To give the zakāt of one’s commercial property in paper money compatibly with the Sharī’a, one should do as the rich person would do who wanted to pay debts concurrently with the poor person by intending to give the poor person the amount of gold equivalent to what the poor person owed him. And this is instructed as follows in Ashbāh, in Redd-ul-mukhtār, and at the end of the sixth volume of Hindiyya: The rich person borrows the gold equivalent for the paper money which he wants to give the poor and which is less than the amount of nisāb from his wife or from someone else. Then he finds a pious poor person. If he still cannot trust him, he says to him, “I shall give zakāt in paper money to a few acquaintances of mine and to you. Our religion commands that zakāt should be given in gold. In order to change the gold into paper money easily, I want you to appoint so and so as your deputy to take your zakāt and to spend it as he likes. Thus you will have helped me follow the Sharī’a. And you will earn thawāb for this.” Thus a person whom the rich person trusts is appointed the deputy. A rich person can also be the deputy. He gives the gold with the intention of zakāt to the deputy in the poor person’s absence. Hence, the zakāt will have been given to the poor. A few minutes after receiving the gold, the deputy sells them for paper money to the rich person, and then gifts the paper bills which he has received to the rich person. And the rich person distributes these paper bills to that and other poor people, [to schools where they teach the Qur’ān, and to those Muslims who serve the religion and make jihād]. If he gives it to the rich its thawāb will be less. If he does not give them to anybody or if he gives them to people who do not have the qualifications prescribed by the religion, such as those who do not perform namāz, he will escape the torment for (not having given) zakāt, but will not attain its thawāb. If there is a poor person who he is sure will not take away the gold, he gives his zakāt directly to this poor person. A few minutes after receiving the gold, the poor will sell it to the rich who has paid his zakāt. He gives the paper money that he had taken back to the rich as a gift. He may as well give the gold back as a gift instead of selling it. And the rich will distribute the paper money of the same value to the places we have described above. The rich returns the gold to the lender. If the zakāt he has to give is more than the nisāb he repeats the procedure. It produces more thawāb to give zakāt in gold. By

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doing so others will be shown and taught that zakāt should be given in gold. To give the zakāt to the poor or to a deputy in gold and then to convert it into paper money, is called Hīla-i shar’iyya. To give zakāt and at the same time to obey the rules of Sharī’a, it is necessary, and will yield much thawāb, to perform such a technique. The last paragraph of the third part’s 15th article of the Turkish original version and the twenty-first chapter (of this English version) inform us that it is permissible to do hīla-i shar’iyya, and for the poor person to give back (as a gift) the money. However, after zakāt becomes fard, it becomes harām to practise this technique if it is intended to avoid giving zakāt; it is considered a fraud (Hīla-i-bātila). (This technique which is called) hīla, when it is performed before zakāt becomes fard, is bātila according to Imām-i-Muhammad, while it is shar’iyya according to Imām Abū Yūsuf. The fatwa is in agreement with Imām Muhammad. Please see the final paragraph of the fifteenth chapter of the third part of the Turkish original, Se’ādet-i Ebediyye.

The two hundred and seventy-fifth āyat of Sūra Baqara purports, “Allah destroys completely the income and property earned through interest. He lets none of it remain. But He increases the property for which zakāt is given.” People who do not know or believe in Allāhu ta’ālā’s just promise, try to avoid giving zakāt. Some people resort to hīla-i bātila in order not to pay the poor and the government their due. One of the hīla-i-bātilas they have been practising recently is converting their cash into landed property, such as a house or a store or an urban or rural land plot, in order to avoid attaining the nisāb of zakāt, and then renting out their purchases. This shenanigan absolves them from the obligation of paying zakāt, only to entangle them with another obligation, the obligation of supporting their poor relatives. And this second situation, in its turn, is something they are quite unaware of. Consequently, they not only neglect the fard of paying nafaqa to (supporting) their poor relatives, but also deprive themselves of the thawāb (that Allāhu ta’ālā promises) for Sila–i-rahm (visiting one’s relatives). In addition, they confine to heaps of stone and earth the money that could otherwise be utilized in trade, industry, and for the country’s economic development. It goes without saying that in consequence they remain forever deprived of the abundance and wealth that Allāhu ta’ālā promises to the givers of zakāt.

While discoursing about the kinds of oath, Ibnī Abidīn,

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Mawqūfāt and the authors of many other books (rahmatullāhi ’alaihim ajma’īn), write that “If a person swears: I shall pay today so much silver which I owe to so and so, and if he in lieu gives zuyūf, or silver more than half of which is copper, he will have fulfilled his oath. If he gives fulūs, that is, currency made of bronze, tin or copper, [or paper money], or if the lender gifts or donates the loan to his sworn debtor, the debtor will not have fulfilled his oath. For copper coins are not silver. The debtor has to return the money. It is not fulfilled with the lender’s word.” Although zuyūf means coin with little silver, its copper content is not more than half. Fulūs means metal coin other than gold and silver. As seen, even though the zuyūf is considered as silver in the matter of oath, the fulūs, that is, currency made of copper, (or paper money), is still not acceptable, that is, it is not permissible.

Lā madhhabī and ignorant people say, “Paper money cannot be compared to bonds written out between two people. It is the day’s currency. It has become attested to universally. Today it has become indispensable to give it as zakāt.” They should not be believed. Something cannot be universal, indispensable or permissible only because we, common people, say that it is so. It is mujtahids’ right and authority to have a say on this subject. There is no mutlaq (absolute) mujtahid on earth today. For this reason, it is not permissible for any Muslim to go beyond the limits of the four Madhāhib. Mujtahids’ fatwās, which cover even today’s conditions, have been given above. While discoursing upon how to listen to the khutba, Ibni Ābidīn wrote, “Traditions that began during the time of the Sahāba (radiy-Allāhu ta’ālā ’anhum ajma’īn) and mujtahids and which have been going on are to be taken as proofs for halāl. Traditions introduced later cannot be dalīl shar’ī.”

In the Ottoman Empire, the world’s greatest Muslim state, paper money was first used in 1256 [1840 A.D.]. Later it was given up. It was used in 1268 for the second time and in 1279 for the third time, each time being revoked some time later. Its fourth monetization took place in 1294 [1877 A.D.] under the entitlement of the Ottoman Bank, and from then on it has been in use up till now, being changed ever and again. In none of the books written or the fatwās given during that long period has it been said or stated that zakāt could be given in paper money. People have always given their zakāt in gold and silver. It is written on the forty-fourth page of ’Ikd-ul-jayyid that it is not permissible to give zākāt in fulūs in the Madhhab of Shāfi’ī,

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either.

Every Muslim should always be considering the amount of the property of zakāt he has and should write down the day it reached the amount of nisāb. If the nisāb is depleted before one year has passed from that day, that is, if he no longer has any property more than he needs, the day which he has registered as the beginning date no longer has value. If he obtains the nisāb amount again before the year is over, it is fard for him to note down the date anew and to give zakāt one year after that date, if the nisāb has not been depleted and is still in his possession. This rule applies even if the nisāb is depleted at the end of the year, that is, after it has become fard (to give zakāt). In this case zakāt will be excused, and if he obtains the nisāb amount of property again he will have to wait for another year. For it is not necessary in Hanafī Madhhab to give zakāt as soon as it becomes fard. If he dies before having given it, it is not to be given from the property he has left behind. In the Madhāhib of Shāfi’ī and Mālikī, it is fard to set aside the amount of zakāt and give it as soon as it becomes fard [Mīzān-i-Sha’rānī]. If the nisāb is not depleted altogether but falls down during the middle of the year and if the property reaches the amount of nisāb again at the end of the year, zakāt becomes fard and now one gives one-fortieth of what one still has. If the property that has fallen down below the amount of nisāb during the year does not reach the amount of nisāb again at the end of the year, zakāt does not become fard. If one’s property equals the amount of nisāb after that, one has to wait for one year from that day on. If after the zakāt has become fard one’s property is not depleted (for justifiable reasons) but if one spends or wastes it oneself or goes into debt, zakāt will not be excused. If one has lent the property or given it to someone as āriyat (for use) and cannot take it back, the property has been depleted (for justifiable reasons). One has not depleted it oneself. It is makrūh according to the unanimity (of the ’Ulamā) to waste the property after zakāt has become fard in order not to pay zakāt. And according to Imām-i-Muhammad, also before the zakāt has become fard, it is makrūh to seek for ways so that it will not be fard. Please see the fifteenth chapter of the third part of the Turkish original version.

If one has not mixed commodities of zakāt obtained by harām means (usurpation or bribery) with one’s own property, one does not include them in the nisāb. For they are not one’s own property. It is fard for one to return them to their owners or

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inheritors, or to give them as alms to the poor if one cannot find anyone of them. If one has mixed them, the case is the same if one can separate them. If one cannot separate them, one pays this debt to the owners from one’s halāl zakāt property. One keeps this zakāt property until the owners are found. One does not pay the zakāt for them or for the mixture. If one has zakāt property amounting to nisāb other than the two mentioned above, one should give zakāt both for this nisāb and the mixed property. After paying back its former owner it would also become fard to give zakāt of all khabīs (abominable) property. In other words, one includes the mixed property in the nisāb amount. For by mixing others’ property with one’s own property one has owned and possessed it. But it has become one’s Mulk-i-khabīs (abominable property). The owners will have no rights to this property. When one gives any amount out of this abominable property to someone, it will be permissible for that person to receive it. But unless the abominable property is compensated for, one has no right to use it. One cannot give it to someone else. One cannot give it as alms to the poor, either. One cannot include it in the nisāb of zakāt. Compensation means to return a similar commodity. If its like is not avaliable, the value that was current on the day when it was obtained is to be paid to the owners. Compensation should be made out of one’s halāl zakāt property, not out of an abominable mixture. It would be a worse sin to acquire an abominable mixed property in order to avoid giving zakāt than to simply not give zakāt at all. If the owners are unknown, the unmixed amount, and if it is mixed altogether all that abominable property is to be given as alms to the poor. For it exists as harām property in every part of this mixture. Even if harām commodities purchased from several people are mixed together, all of them become abominable property. But it is wājib to give them back to their original owners; if they are not known, then as alms to the poor. If it is wājib to dispense some property as alms, its zakāt cannot be given. Even if any commodity or money acquired through Fāsid Bey’[1] is not mixed with one’s own money that property becomes abominable property. It is written

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[1] Bey’ means bartering, buying or selling. The business of buying and selling has to be done as prescribed by Islam. Fāsid bey’ is a kind of purchase done in a way not justified by Islam. The business of buying and selling will be explained in full detail in one of the later fascicles of Endless Bliss.

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in the book, Bezzāziyya, “If a person, while giving alms from abominable mixed property (which it is wājib to give as alms), makes an intention of giving zakāt for his halāl property, he will have given both the zakāt and the alms simultaneously.” Hence, it is permissible to give the zakāt of one’s halāl property out of harām property.

THE ZAKĀT OF CROPS - It is fard also to pay ’ushr. The zakāt of production obtained from one’s land is termed ’Ushr. Even a person in debt has to pay ’ushr.

Imām-i-a’zam says, “Whether in a large or small amount, when any kind of vegetable or fruit is obtained from the earth it is fard to give its one-tenth or its equivalent in gold or silver to poor Muslims.” When the produce is obtained from land which is irrigated by animal power, a waterwheel or machinery, one-twentieth of it is given. Whether one-tenth or one-twentieth, it should be given before deducting what is spent on animals, seeds, tools, fertilizer chemicals and workers. ’Ushr is not to be given for produce which is less than one sā’. Even if the owner of the land is a child, an insane person or a slave, its ’ushr is to be given. The state takes the ’ushr by force from a person who will not give his ’ushr. ’Ushr is not given for the fruit and vegetable in the yard of one’s house or for firewood, grass or hay, no matter how abundant they are. For honey, (even if there has been an expenditure on such things as engineering outfits), for cotton, for tea, for tobacco, for fruit obtained from trees in fields, (such as olives, grapes), one-tenth is given as ’ushr. There is no ’ushr for pitch, petroleum or salt. [See the second one of the four treasuries of the Beytulmāl a few pages ahead]. It is harām to eat the produce the ’ushr of which has not been given. It is necessary to give its ’ushr even after having eaten it.

Ibni Ābidīn says, “The ’ushr of fruits and grains, according to Imām-i-a’zam and Imām-i-Zufer, becomes fard when they have been formed on the stem and while they are still secure from rotting off. Even if they are not ready for reaping, the ’ushr should be given when they are ripe enough to utilize, to eat. According to Imām-i-Abū Yūsuf, when they ripen it becomes fard (to give the ’ushr for them) before the harvest. And according to Imām-i-Muhammad it becomes fard after the harvest, that is, after all of them have been reaped and gathered. It is permissible to pick some off their stems and eat them or to give them to someone else to eat before the harvest. But

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according to Imām-i-a’zam their ’ushr also has to be given later, which is not necessary according to the two imāms. But they are included in the calculation, which is done to see if the produce is (at least) the amount of five wesks. If one picks them off after they have ripened, their ’ushr is still not necessary according to Imām-i-Muhammad. After the completion of the harvest, the ’ushr of wasted or stolen amount is not to be given.” The poor should calculate and give their ’ushr according to the two imāms. Those who are rich should give it according to Imām-i-a’zam.

It is written on the two hundred and twenty-fifth page of the book Imād-ul-Islām, “Whether from a cultivated field or from an orchard or vineyard, it is harām to eat the produce before giving one-tenth of it to poor Muslims. If one measures the quantity one has taken out and eaten and then calculates and gives the ’ushr of what one has eaten, then what one has eaten becomes halāl.

If a person who has gathered ten bushels of wheat does not give one bushel (36 1/2 kg) of it to a poor Muslim, not only that one bushel but also all of the ten bushels will be harām. If a person tills someone else’s land and obtains crops without the latter’s consent, of the produce he gets only the amount equal to his expense and capital becomes halāl for him, and the rest is harām; he has to give the rest to the poor as alms.”

According to Imām-i-Yūsuf and Imām-i-Muhammad, to give the ’ushr, the produce obtained from the land has to be of the kind and quality that will last one year and its amount has to be more than five wesks. One wesk means a camel-load, which is a volume of sixty sa’. Sixty sa’ is two hundred and fifty litres. Accordingly, the two imāms state that the nisāb of ’ushr is twelve hundred and fifty litres. But the fatwā has been given according to the ijtihād of Imām-i-a’zam.

Ibni Ābidīn stated on the two hundred and fifty-fourth page of the third volume, “If the inhabitants of a city become Muslims voluntarily or if Muslims capture the city by force and one-fifth of the land is reserved and the remainder is dealt out to the soldiers or to other Muslims, such plots of land become property of those who take them, and it is fard to give the ’ushr of the produce of this land. ’Ushr is not taken for land which has been captured by force and given to disbelievers or which has been taken by peaceful means and still belongs to disbelievers. Kharāj is taken for such land areas. [’Ushr and kharāj are spent for different purposes.] Kharāj is taken for the lands of Iraq, Syria and Egypt, but not for Basra.” It is written on the fifty-second page of the

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second volume, “Even if the owner of a land of kharāj donates or sells it to a Muslim, still kharāj is to be given from the produce.” It is written in Majmū’a-i-jadīda, “It is permissible for a zimmī to donate his real estate to a pious foundation by stipulating that its rentals should be given to poor Muslims.” And it is written on the two hundred and fifty-fifth page of the third volume of the sharh (the abovementioned book), “When a disbeliever dies his inheritors still give the kharāj. If he has no inheritors the land left belongs to the Beytulmāl and the kharāj lapses, that is, it is not to be given. If the state sells this land, which is mīrī, or donates it to a waqf, the person (or foundation) who gets it gives ’ushr, not kharāj.” The majority of Anatolian land has became land of ’ushr through this policy. It is also written so on the fiftieth page of the second volume. It is written on the forty-ninth page of the second volume, “If a person donates his own land of ’ushr, the person who tills the land gives the ’ushr.” It is written on the fifty-fifth page, “If the state rents out the land belonging to the Beytulmāl, the rental taken each year counts for kharāj. ’Ushr is not taken in addition. For ’ushr is not taken for land if kharāj is taken for it.” If a person rents out his tenement of ’ushr, the owner gives the ’ushr of the produce according to Imām-i-a’zam. The fatwā is given in agreement with this at places where rentals are high. Accēording to the two imāms the tenant gives the ’ushr. The fatwā is given accordingly at places where rental rates are low. No one but the president of the state can sell the land belonging to the Beytulmāl. If the owner of a tenement of kharāj becomes a Muslim or donates the tenement to a waqf, its kharāj must still be given. If a tenement with ’ushr is bought by a zimmī, that is, a non-Muslim, the tenement becomes land of kharāj. It is written on the two hundred and sixty-fifth page of the third volume, “If the president of the state donates the kharāj to the Muslim who is the owner of the tenement, the owner uses it personally if he has due rights demandable from the Beytulmāl[1] . If he has not those rights, he gives it to someone who has the rights. If the president donates the ’ushr it is not permissible. ’Ushr is not excusable by the state’s pardoning. In that case the owner of the tenement has to give his ’ushr to those who have due rights demandable from the

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[1] The Beyt-ul-māl is the treasury of an Islamic government. On pages ahead there is detailed information about the Beyt-ul-māl. By reading those pages, the readers will know what is meant by “people who have due rights demandable from the Beyt-ul-māl.”

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Beytulmāl.”

It is written in the second volume, “Those land areas that are not liable to kharāj or ’ushr, such as mountains and forests, are to be counted as lands of ’ushr.” If one is sent some presents by a land owner who one knows has not given their ’ushr, it is good for one to spare one-tenth of them for the poor and to eat the rest.

One of the explanations of the superseded Land Laws, which prescribed the management of the Beytulmāl, that is, the mīrī land areas, is a book printed in 1319 [hijrī], by Ātżf Bey, who was a teacher of the civil code in the school of political sciences. It is written in its introductory section:

If a country is conquered by war, one-fifth of the land belongs to the Beytulmāl. One of the following three cases may be applied to the rest:

1 - It is divided and distributed to the soldiers or to other Muslims. Such land areas become the property of these people. Such land is taxed with ’ushr, which is collected yearly.

2 - The land is left to the disbelievers. Such land is taxed with kharāj.

3 - The chief of the state does not give the land to anyone, but gives it to the Beytulmāl. Such land is also called mīrī land. If the owner of land of ’ushr or of kharāj dies and if he has no heirs, the land belongs to the Beytulmāl. It becomes mīrī land. It will be sold or rented at a rate determined by the sultān (chief of state). Its saman (sale value) and rate become kharāj, that is, it is put in the third part of Beytulmāl. Or, it is rented out to Muslim or non-Muslim countrymen by legal deed, a certain percentage of the produce being taken yearly as rent. The rent used to belong to the soldiers and officers. The soldiers who had the right to take the rents were called Timarcż, and the officers were called Za’īm. The soldiers’ land was called Tżmar, the officers’ land was called Ze’āmet, and the generals’ land was termed Hās. Abussu’ūd Efendi, the Muftiyy-us-saqaleyn, wrote in his fatwās, which exist in the library of Nūr-i-Osmāniyye (in Istanbul), “One-tenth of the produce, which is given with the sultān’s order yearly to the Timarcżs by those who have rented the Beytulmāl’s mīrī land by legal deed, is termed ’ushr, yet it is not ’ushr, it is rent.” Later on most of the mīrī lands were donated or sold to the people by the State, in both of which cases it became land of ’ushr. Thus almost all of the lands in Asia Minor and Rumelia became land of ’ushr. As it is seen, either one of the ’ushr and the kharāj should be

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given for the land. Some people say and write that the Anatolian land is not land of ’ushr. However, nowadays there is no mīrī land in our country. Everybody’s fields and gardens are their property, or they are tenants. It is fard for them to give the ’ushr of its produce.

During the Ottoman times there were five kinds of lands:

1 - Of those land areas which were the people’s property, very few were of kharāj and the great majority were of ’ushr. Land which was the people’s property had four categories. The first category comprised plots in a village or city and land areas adjacent to a village and no larger than half a dönüm (about 1/2 acre). They had been mīrī land formerly and had been sold to the people with the Caliph’s permission later. Or they were land areas of ’ushr or of kharāj. In the second category were those mīrī areas and fields that had been sold to the people with the Caliph’s permission. Their produce was taxed with ’ushr. The third category was those land areas with ’ushr and the fourth consisted of those with kharāj.

The owner of any of these four kinds of land could sell it. He could bequeath it, too. It would be divided and distributed to his inheritors as prescribed by the knowledge of Farāid (the branch of Islamic Shari’a that deals with inheritance)[1] . But if a person died who had been using the mīrī land with a legal deed for which he had paid rent in advance, his heirs are not allowed to divide it or sell it. He cannot will this type of land to be sold or have his debts to be paid out of the money received for its sale. The land would not belong to his inheritors. It would not be included in the nisāb for Qurbān, either. Nor could it be sold. Only, it could be transferred to someone else in return for money with the permission of the owner of Timār. A person who had rented the mīrī land could sow anything or let someone else use the land in return for rent. Any land area left uncultivated for three years would be rented out to someone else. The tenant farmer could not plant trees or vines on the mīrī land without permission. He could not build a house there without permission, either. Nor could a dead person be buried there. The mīrī land would not become the property of the person who had rented it by legal deed. Such people were only tenants. It was customary that when the tenant farmer died the land would be rented to his inheritor. This was not the inheritor’s right prescribed by the Sharī’a, but

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[1] Please see the twenty-third chapter.

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was a gift by the State. Please see the final part of the twenty-third chapter.

2 - Beytulmāl’s or mīrī land areas. Most of the country’s land was so and was rented out. Later most of such land areas were sold to the people, and became land of ’ushr.

3 - Areas of pious foundations, which were with ’ushr of the produce.

4 - Open spaces, fields and the like that were made public.

5 - Areas that belonged to neither the Beytulmāl nor anyone else, such as mountains and forests; Muslims who cultivated them would give the ’ushr of the produce.

THE ZAKĀT OF ANIMALS - It is written in the book Mawqūfāt: “If those animals that graze in the fields free of charge for more than half of the year are intended for breeding [or for milk], they are termed Sāima animals. One year after the number of the sāima animals has reached the amount of nisāb their zakāt is to be given. If they are intended for wool, for burden or for transportation, they are not termed sāima and zakāt is not necessary.” Sāima animals of different families, such as camels and cattle, are not added to one another or to other commercial goods.

THE ZAKĀT OF CAMELS - Zakāt is not to be given for four camels. The nisāb for camels is five. Five camels are the equivalent of two hundred dirhams of silver. A person who has five camels gives one sheep. This means that one sheep is five dirhams [seventeen grams] of silver. One sheep is to be given for up to nine (inclusive) camels. A person who has ten to fourteen (inclusive) camels gives two sheep. Three sheep are to be given for fifteen to nineteen (inclusive) camels, and four for twenty to twenty-four. For twenty-five to thirty-five camels a young female camel which is in its second year is given. For thirty-six to forty-five camels a young female camel in its third year is given. For forty-six to sixty camels a female camel which is in its fourth year and which can already carry a burden is given. A five-year-old camel is given for sixty-one to seventy-five camels, two three-year-old camels for seventy-six to ninety camels, and two four year-old camels for ninety-one to hundred and twenty. A sheep also

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is given for each five camels over a hundred and twenty. But when the number becomes a hundred and forty-five, a two-year-old female camel is given instead of the sheep. Three four-year-old camels are given for a hundred and fifty camels. A sheep also is given for each five additional camels. But a person who has a hundred and seventy-five to a hundred and eighty-five camels gives a two-year-old female camel instead of the sheep. For a hundred and eighty-six to a hundred and ninety-five camels three four-year-old camels and one three-year-old camel are given. For a hundred and ninety-six to two hundred camels four four-year-old camels are given. Male camels cannot be given for zakāt. A person who does not have any female camels to give, gives the value of the male camels in gold or silver. Zakāt is not given for a young camel that has not completed its first year. A person who has more than two hundred camels repeats the procedure between a hundred-and-fifty and two hundred for every fifty camels.

THE ZAKĀT OF CATTLE - The nisāb for cattle is thirty. A person who has fewer than thirty heads of cattle does not give zakāt for them. For thirty heads one male or female calf over one year of age is given. It is the same up to thirty-nine (inclusive) heads. For forty to fifty-nine heads one male or female calf just over two years of age is given. For sixty to sixty-nine heads two calves over one year of age are given. One calf over two years of age and one over one year of age are given for seventy heads. This calculation is done for every ten heads over seventy heads. One one-year-old calf is added for every thirty heads and one two-year-old calf is added for every forty cattles. When the number reaches eighty, two two-year-old calves are added. The zakāt of water buffalos is the same as the zakāt of cattle.

THE ZAKĀT OF SHEEP - The nisāb for sheep is forty. A person who has fewer than forty sheep does not give zakāt for them. A person who has forty to a hundred and twenty sheep gives only one sheep. Two sheep are given for a hundred and twenty-one to two hundred sheep. Three sheep are given for two hundred and one to four hundred sheep. Four sheep are given for four hundred sheep, and one sheep is added for every additional hundred sheep. The zakāts of sheep and goats are the same, whether they are male or female. Zakāt is not given for lambs that have not completed their first year. But if one has sheep also, one includes the lambs into the calculation, too. So is the case with the calves of camels and cattle. A lamb is never given as zakāt.

THE ZAKĀT OF HORSES - Their zakāt is necessary when the male and female horses are fed together for breeding in the

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fields. Zakāt is not necessary if they are intended for transportation or for carrying things. Zakāt is not fard for a person who has only male horses [stallions]. For he cannot breed them. If they are kept for commercial purposes, one gives their zakāt as commercial property. Zakāt is not given for mules and asses not intended for trade, even if they are legion.

There is no nisāb for horses. One mithqal of gold is given for each horse. One may as well calculate their value and give one-fortieth of their value in gold if their value equals the amount of nisāb. Also for camels, cattle and sheep that are given as zakāt, their equivalent in gold can be given.

WHO IS ZAKĀT GIVEN TO? - Zakāt is given only to the Muslims existing in the seven groups written below. The eighth was muallafat-ul-qulūb. That is, the harsh enemies of Islam used to be given zakāt so that Muslims could be spared from their wickedness. But since the era of Abū Bekr (radiy Allāhu ’anh), there has been no reason to give zakāt to this group.

1 - Faqīr (The poor): A person who has property more than his subsistence but less than the amount of nisāb is termed faqīr. Every poor civil servant who supports his household with difficulty, no matter how much his salary is, can receive zakāt if he has īmān; it is not necessary for him to give the fitra or to perform the Qurbān, [See chapter 4 on Qurbān].

2 - Miskīn (The needy): A Muslim who has no more than one day’s subsistence is termed miskīn. Hamīdullah, who has been misrepresented as a man of religion, says in his book “Introduction to Islam” that miskīn means non-Muslim countryman. This view of his is wrong. It means a reformation in the religion. It is not permissible to give zakāt to a non-Muslim.

3 - Āmil (Zakāt collectors): This term is used for the Sā’ī, who collects zakāts of the beasts of Sāima and the produce of the earth, and the Āshir, who lives outside town and collects zakāt of commercial property from the tradesmen he meets; they are given zakāt in return for their work, even if they are rich.

4 - Mukāteb (Indentured servant): The slave who has been bought by his master and who will be manumitted when he pays his debt.

5 - Munqati’ Those who are on the way of jihād or hajj and who are in need. It is written in Durr-ul-mukhtār that also those who learn and teach religious knowledge can receive zakāt even if they are rich, since they do not have time to work and to earn

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money. In explaining this, Ibni Ābidīn says that a hadīth written in Jāmi’-ul-fatāwā states, “Even if a person who is learning knowledge has forty years’ subsistence, it is permissible to give him the zakāt.”

6 - Medyūn (Insolvent debtor): Those Muslims who are in debt and cannot pay their debts.

7 - Ibnus-sebīl (The wayfarer): The person who is rich in his homeland but who has no property left with him in the city where he lives now or the person who has many dues but cannot get them and therefore is in need.

Zakāt should be given to all or one of these people. A dead person’s shroud cannot be bought with the money of zakāt. A dead person’s debt cannot be paid with it, either. Nor can it be spent on building mosques, on jihād or on hajj. A zimmī, that is, a non-Muslim countryman cannot be given zakāt. A zimmī can be given fitra, alms or votive offerings. Nor can it be given to a rich man’s slave or small son. If a rich person’s adolescent child or wife or father or small orphaned child is poor, others can give zakāt to him or her. If the small child is wise, that is, if he can distinguish money from other things and if it cannot be taken from him by deceit, zakāt is given to him. If he is not wise enough, it is necessary to give it to his father, to his guardian, or, of his relatives or other people, to the person who looks after him. Zakāt is not given to descendants of our Prophet or of his paternal uncles who will come to the world until Doomsday. For, one-fifth of the ghanīma taken away from the enemy in every combat is their due. Ahmad Tahāwī says in the explanation of the book Emālī, “Imām-i-a’zam said that since they are not given their dues from the ghanīma any more it is permissible to give them zakāt and alms.” It is also written in Durr-i-Yektā that it is permissible.

One cannot give zakāt to one’s parents, to any of one’s grandfathers or grandmothers, or to one’s own children or grandchildren. Nor can one give them those alms that are wājib, such as fitra, votive offerings and keffāret. But one can give them the supererogatory alms if they are poor. One cannot give zakāt to one’s wife, either. Imām-i-a’zam said that a woman could not give zakāt to her poor husband, either. But the Imāmeyn said that she could give zakāt to her poor husband. It is permissible to give zakāt to one’s poor daughter-in-law, son-in-law, mother-in-law, father-in-law or stepchild. It is permissible to give alms or gifts to a zimmī.

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If, after finding out that a person can be given zakāt and after giving him or her zakāt, one learns that he or she is rich or a zimmī disbeliever or one’s mother, father, child or wife, it will be all right. That is, it will be accepted. It is written in Nehr-ul-Fāiq, “If the person to be given zakāt is among poor people and like them or if he says that he is poor and accepts the zakāt, there is no need to search to see if he has the right to take zakāt. When one gives him zakāt one has given it as if one had searched and asked about him.”

Abdulqādir Ghazzī (rahmatullāhi ta’ālā ’aleyh) says in Eshbāh Hāshiya, “As Debbūsī conveys in Multeqit, it is permissible for one to give the orphan for whom one is the guardian clothes and food as zakāt. For the orphan is now one of his household, children.” The orphan’s guardian has the right to buy necessary things with the property of zakāt and give them to him. If the orphan is wise enough to understand buying and selling, it is necessary to hand the food and clothes to the child.

It is mustahab to give the poor at least enough to meet his one day’s need. It is makrūh to give a poor person who is not in need and who does not have a wife and children so much zakāt as to equal the amount of nisāb or so much as to make his property equal the nisāb. It is permissible to give a poor person who has a wife and children so much zakāt that each of them will not get as much as the amount of nisāb when it is divided and distributed to them. It yields more thawāb to give zakāt to one’s poor close relatives, such as brothers, sisters, uncles and aunts. If one gives it to others while one’s close relations are in need, one does not get blessings [Imdād]. If it has been judged by a court of law that one has to give means of subsistence to one’s zī-rahm mahram relative[1] , it is permissible for one to give the means of subsistence from one’s property of zakāt with the intention of zakāt. Though it is makrūh to send zakāt to another city, it is permissible if one sends it to one’s relative because one cannot find poor Muslims in one’s city. It is written in a fatwā of Bezzāziyya that giving zakāt to a person in debt is better than giving it to a poor one. It is written in Durr-i-Yektā that a person who depletes his property and who uses it in harām ways should not be given zakāt.

A rich person’s deputy gives zakāt to the person advised by the rich person. He cannot give it to someone else. He pays for it

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[1] Kinds of close relatives are explained in detail in the twelfth chapter.

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if he gives it to someone else or loses it. So is the case with a will. It is given to the poor person specified. If the rich person tells his deputy that he may give it to anyone he likes, he can give it even to his children or wife, if they are poor. If he is poor, he can take it to himself. But the case is not so with nazr. The deputy may as well give it to someone other than the person advised by the owner of the votive offering. While explaining this, Ibni Ābidīn says at the beginning of the twelfth page, “It is permissible for the deputy to give the poor his own gold and silver instead of the gold and silver given to him by the rich person and use the rich person’s gold and silver. But it is not permissible for him to use the rich person’s money first and then give zakāt from his own money, in which case he will have given alms for himself. Later he will have to pay the money back to the rich person. So is the case with the deputy who uses the money he has been given for paying some alimony or buying something or paying some debt. As it is seen, it is not compulsory to give zakāt by reserving it from one’s own property. The rich person’s deputy may also make someone else the deputy without (the rich person’s) permission.”

Having reserved the (sum calculated as the) zakāt does not mean having paid it. If the zakāt reserved is lost while one or one’s deputy is keeping it, one has to set aside the same amount again and give it. If the deputy loses it he pays for it. It is not necessary to give zakāt anew which has been lost by the Āmil or by the poor person’s deputy. The deputy shall pay it to the poor. Āmil means both Sā’ī and Āshir.

In order to wrapp a dead person in a shroud, to build a mosque, or to help those who perform jihād, poor people (who want to take zakāt), as we have explained in our discourse on zakāt of paper money, may appoint a trustworthy person their deputy to take their zakāt on their behalf and deliver it to the place they have ordered. The deputy takes zakāt on behalf of the poor, and delivers it to the place ordered by the poor. The same is done to give zakāt to charitable institutions. It is not necessary for the deputy to say something as he takes zakāt or as he delivers it to the place ordered. But the poor people who depute him should be Muslims who can be given zakāt. As we have explained above, the same is done to give zakāt in paper money.

A rich person who cannot take possession of his dues and property and who possesses bonds the payment time of which has not arrived, may accept as much zakāt as he needs, if he cannot find anyone to lend him money without interest. When he takes

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possession of his property he does not give the zakāt he has received to the poor. However, a poor person can accept more zakāt than he needs, provided that it will be less than the amount of nisāb. The zakāt of gold, silver and commercial property must be handed to the poor or to the poor person’s deputy. If zakāt (intended to be) given to other institutions is not possessed by the Muslim poor (first), zakāt will not have been given.

If a person has a day’s food or if he is healthy enough to work or do some business though he does not have a day’s food, it is harām for him to ask for food and drink or to beg for money to buy them. Also, it is harām to give him what he wants though you know about his welfare. It is permissible to give without being asked or to take what is given. It is permissible for that person to ask for his needs other than food, such as clothing, household goods and money to pay his rents. It is permissible for a hungry or ill person to ask for food even if he has a house to live in. If a person who has a day’s food or who is healthy enough to work though he does not have a day’s food is studying [or teaching] knowledge, it is also permissible for him to ask for food. Please see Part 2, Chapter 38 in the Turkish original version. Alms is not given to a person who spends his money on the harām or who wastes his money.

THE BEYTULMĀL - The ’ushr and zakāt of animals that graze in the fields are given to the poor, but it is permissible also to give them to the Beytulmāl. If a person who has taken possession of something to be given to the Beytulmāl has dues from the Beytulmāl, he uses it himself. If he does not have any dues, he gives it to a Muslim who has dues from the Beytulmāl. He does not give it to the Beytulmāl. It is written on the fifty-sixth page of the second volume of Ibni Ābidīn, “If those people who have dues from the Beytulmāl take possession of the Beytulmāl’s money, such as the poor, collectors of zakāt, scholars, teachers, preachers, students of religious knowledge, debtors, Ahl-i-beyt-i-nebewī, that is, sayyids and sherīfs, soldiers, it is permissible for them to keep as much of it as is due to them.”

The author of the fatwā of Bezzāziyya (rahmatullāhi ta’ālā ’aleyh), quoting from Halwānī, states, “If the owner of something entrusted to a person dies, the person gives it to his inheritors. If he has no inheritors, he gives it to the Beytulmāl. If it will be lost in case it is given to the Beytulmāl, he uses it himself or gives it to those who have allotments from the Beytulmāl.”

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Zakāt means society’s guaranteeing the poor’s living and needs. If any Muslim dies of hunger in any nook of a city and if any of the rich people in the city has a little zakāt left unpaid, he (the rich one) becomes his (the poor one’s) murderer. Zakāt is an insurance policy among Muslims. Islam has not entrusted this insurance, which is called Beytulmāl, to individuals, to opportunists, to those who think of their own advantages only, but has committed it to the State authority. This insurance is unlike other insurance policies. It does not demand money from the poor, but collects it from the rich. In the world, there is an increase in the property of the rich people who give zakāt. And in the Hereafter they will be given plenty of blessings. Islam’s insurance program helps all the poor. When the chief of a family dies, it makes allowances to his poor family, and makes everyone happy. Islam has established such a social security system through zakāt.

Ibni Ābidīn (rahmat-ullāhi aleyh) states: “Two of the four types of property of zakāt, that is, the animals of zakāt and the produce of the earth are termed Emwāl-i-zāhira. The Caliph’s officials come and collect them. These officials are called Sā’ī. The State reserves this property collected [and also zakāt of Enwāl-i-bātina, which the officials called Āshir collect from travelling tradesmen] in the Beytulmāl, and spends them on all the seven groups. Of the kinds of property of zakāt, gold, silver and commercial property are called Emwāl-i-bātina. It is not permissible to ask their owner about their amounts. Their owner himself gives their zakāt to anyone he likes of the seven groups. The State cannot demand again zakāts that have been given in this way. If it is uncovered that the rich in a city never give their zakāts, the State can collect zakāts of their Emwāl-i-bātina.” It is written in Diyā-ul-ma’nawī and in Īdhāh, “The State cannot collect five things; zakāt of Emwāl-i-bātina, the fitra, the qurbān, the nazr, and the kaffārat.”

[Recently there has been an increase in the number of those who cannot realise the greatness of the savants of the Ahl-i-sunna (rahmatullāhi ta’ālā ’alaihim ajma’īn). It is for a savant to know a savant, not for the ignorant. Those ignorant people who pass for men of religion think of themselves as savants. They introduce one another as Islamic savants to the people. They dislike the ijtihāds of the Selef-i-sālihīn and say, “We believe in the Qur’ān and the ahādith only.” They infer some new meanings suitable with their short sights and sterile thoughts from the Qur’ān and

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the ahādith. They slander the superiors of the second century (of Islam) and our religious imāms, who are praised in the ahādith. They strive to cast aspersions on their valuable books. The books of such lā-madhhabī people as Ibni Taymiyya, Mawdūdī, Sayyed Qutb, Hamīdullah, Abd-us-salām, a physicist, and Ahmad Didad spread information that is disagreeable with that which has been communicated unanimously by Islamic savants. For example, it is written in the books “World’s Peace and Islam” and “Introduction to Islam” that, “The zakāt is a tax given to the State. The money which the rich give to those poor people they like is not called zakāt. The zakāt is given to the State only. The State can give it to poor disbelievers as well. For miskīn means the poor ones among disbelievers.” It has been explained in detail in the book Answer to an Enemy of Islam that the lā-madhhabī people are on the wrong way.

According to some savants, when a Muslim but cruel sultan applies a tax on the Emwāl-i-zāhira it is acceptable if one gives it with the intention of zakāt. But it does not stand for zakāt if the sultan takes the tax from the Emwal-i-bātinā, even if one intends for zakāt, nor does any kind of property taken by those sultans who are disbelievers or renegades stand for zakāt. In this case one has to pay the zakāt, too.

There are four distinct kinds of goods in the Beytulmāl:

1 - The zakāts that are taken for animals and produce of the earth and those which the Āshir takes only from the tradesmen he meets on their way, are given to the seven groups mentioned above.

2 - One-fifth of the ghanīma and of the metals extracted from the earth, is given to orphans, to miskīns and to those travellers who have no money left on their way. In all these three groups, those who are Benī Hāshim and Benī Muttalib[1] have priority. Nothing is taken for petroleum or other liquids of its kind, for oxides, for ores that do not melt in fire, such as salts, or for things that are obtained from the sea.

3 - The kharāj and the jizya, which are taken from non-Muslims, and goods that the Āshir has taken from them. They are

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[1] Hāshim was the paternal great grandfather of the Messenger of Allah ‘sall-Allāhu ’alaihi wa sallam’. Therefore, Rasūlullah’s and his uncles’ descendants are called Benī Hāshim, i.e. Sons of Hāshim, or Hāshimīs (Hāshimites). Descendants of Rasūlullah’s paternal great granduncle are called Benī Muttalib, i.e. Sons of Muttalib.

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spent on public needs such as roads, bridges, inns, schools, law courts, and on national defence. They are given to those Muslims who mount guard over the frontiers and over the roads within the country, to the construction and maintenance of bridges, mosques, ponds, canals, to imāms, muezzins, to those who serve pious foundations, to those who teach and study Islamic knowledge, that is, Islam and science, to qādīs, muftīs and preachers, to those who work so that Islam and Muslims will survive and spread. Even if these people are rich, they are given a share suitable with the customs and current prices in return for their work and service. [There is detailed information about those who have allotments from the Beytulmāl in the chapter about disasters incurred by the hand in Hadīqa]. When they die, their children are preferred to others if they have the qualifications. If their children are ignorant and sinful, they are not appointed to their fathers’ place. It is written in Ashbāh, “If the Sultan appoints an ignorant person as a teacher, khatīb [speaker of khutba] or preacher, it will not be sahīh. He will have committed cruelty.”

4 - Property left behind by rich people who do not have any inheritors and the luqata, that is, things found unattended of which no one claims ownership; they are spent on hospitals and on funeral of the poor, and given to poor people who cannot work and who have no one to take care of them. It is the State’s task to make these four groups of goods reach the allotted people.

The State appoints an official called Āshir to work out of town. These officials protect tradesmen against highwaymen and all kinds of danger. The Āshir asks the tradesman he meets on the road the amount of his property. If it is the amount of nisāb and if he has had it for one year and if it is commercial property, of any kind of goods, he takes one-fortieth from a Muslim, one-twentieth from a zimmī, and one-tenth from a harbī. The property that is taken from the Muslim stands for his zakāt. Zakāt is not taken from one who says that he has given his zakāt in the city or that he has not yet had it for one year. Nothing is taken from tradesmen from a country of disbelievers’ which does not take anything from Muslim tradesmen. If it is known how much they take, the same amount is taken from them. [This implies that those who work in countries of disbelievers should pay taxes to the related governments].

It is written on the fifty-seventh page of the second volume of Ibni Ābidīn, (rahmatullāhi ta’ālā ’aleyh), “If there are no more

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goods left in one of the four treasury departments of the Beytulmāl, some of the property in the other three departments is transferred on loan to this department and given to those who have allotments from this department.” By the same token, when there is no property of kharāj and jizya left in the third department men of religion and those who perform jihād are paid from the property of zakāt and ’ushr in the first department. At a time when enemies of religion attack by writing and by every sort of propaganda to demolish Islam and to mislead the Muslims’ children out of Islam, writers, societies, courses of the Qur’ān, print-houses, books and newpapers who answer them and who protect Muslims against their deceit are all champions, heroes of Islam. It is fard to give these champions, who protect Islam and Muslims in such a cold war, from the property of ’ushr and zakāt in the Beytulmāl. The Sultān’s abrogating the ’ushr does not absolve the Muslims from (giving) the ’ushr. It is fard for them to give the ’ushr themselves. They should give it to those mujāhids (above-mentioned champions of Islam). Thus they will both fulfill the fard and attain the thawāb of jihād.

It is written on the two hundred and forty-ninth page of the fifth volume of Ibni Ābidīn (rahmatullāhi ta’ālā ’aleyh), “If the property in the Beytulmāl has not been collected in a way fair and halāl, if it has been taken away by cruelty, it is fard to give the property that has been taken unjustly back to its owners. It is not given to those who have allotments from the Beytulmāl. It is harām for them to accept it. If the owners are not known, the property is put in the fourth department of the Beytulmāl, and given to those who have allotments from that department.”

THOSE WHO DO NOT PAY ZAKĀT - The author of Riyād-un-nāsihīn (rahmatullāhi ta’ālā ’aleyh) says that Hadrat Alī, the Emīrulmu’mīnīn ’kerrem-allāhu wejheh’, says: Rasūlullah declared in his farewell hajj: “Give zakāt of your property! Be it known that those who do not give their zakāt do not have namāz, fast, hajj, jihād, or īmān,” which means to say that if a person does not know it as a duty to give zakāt, does not believe that it is fard, is not sorry for not giving it, and does not know that he is sinful, then he becomes a disbeliever. If a person does not give zakāt for years, his debts of zakāt pool together and cover all his property. He thinks his property belongs to him; it does not even occur to him that Muslims have rightful shares in that property. His heart never feels sorry. He has clasped the property so tightly. Such people are known as Muslims. But very few of them pass

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away with īmān. Giving zakāt is commanded together with namāz at thirty-two places in the Qur’ān. The thirty-fourth āyat of Tawba sūra declares about such people: “Give the news of very bitter torment to those who save their property and money, but do not give their zakāt to the poor among the Muslims!” The following āyat informs us of this torment as follows: “Property and money for which zakāt is not given will be heated in Hell-fire and will be pressed on the foreheads, flanks and backs of their owners as if being stamped with a seal.”

O thou, the arrogant rich! Let the transient property and money of this world not fool thee! Before thee they belonged to others. And after thee they will belong to others again. Think of the severe torment of Hell! That property from which you have not reserved and given zakāt and that wheat for which you have not given ’ushr are in actual fact poisons. The real owner of the property is Allāhu ta’ālā. The rich are like His representatives and officials and the poor are, as it were, His household and relatives. Allah’s representatives have to give His debt to the poor. A person who does the tiniest favour will get its reward. A hadīth-i-sherīf states, “Allahu ta’ālā will certainly reward the good-doers.” The ninth āyat of Hashr Sūra gives glad tidings, “He who gives his zakāt will certainly be saved.” The hundred and eightieth āyat of ’Imrān sūra declares, “Those who do not give zakāt of the property which has been bestowed upon them by Allāhu ta’ālā think that they are doing well and that they will remain rich. On the contrary, they are harming themselves. Their property will be a means of torment in Hell; in a serpent’s guise, it will coil around their necks and bite them from head to foot.” It is written so in the tafsīrs of Albasīt and Wasīt. Those rich people who believe in the Hereafter and torment in Hell should give zakāt of their property and the ’ushr of their crops and fruit and thus escape the torment. A hadīth-i-sherīf declares, “Protect your property against harm by paying zakāt.” The author of Tafsīr-i-mughnī (rahmatullāhi ta’ālā ’aleyh) says, “Three things are conveyed together with other three things in the Qur’ān. If the former of each pair is not done the latter is not acceptable: unless one obeys the Prophet (sall Allāhu ta’ālā ’alaihi wa sallam), one will not have obeyed Allāhu ta’ālā; unless one thanks one’s parents one will not have thanked Allahu ta’ālā; unless one gives zakāt of one’s property, one’s namāz will not be accepted.” O you who have gotten drunk on the wine of oblivion! How long will you go on running after the world’s comfort and pleasure? Until

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when will you go on wasting this valuable life amassing property paying no regard to whether it is of the harām or of the halāl? You ignore the commands and prohibitions of the Sharī’a! Think of the time when Azrāīl (’alaihi-s-salām) will come and take away your soul by force, when the lion of death will seize you with its paw, when the throes of death will attack you, when the devil will pique you in order to steal your īmān, when your acquaintances will offer condolences to your children by saying, “We are so sorry about his death. May you be safe!” Do you never apprehend the time when the sad voice of separation will reach you and they will say, “You have done nothing good for us, but have always done what we dislike. And we in turn will do to you as you have done to us.”?

Only think; what answers have you prepared for the questions in the grave and in the Hereafter? What pretexts will you profess to Allah’s reproaches? Pity yourself! You will be questioned, and you have no answer to give. If you go into Hell you cannot endure its fire. Do so much good to yourself and to others that when others do good people will think you did it. Do not harm yourself or others so that when someone does something harmful they will not think you did it.

A hadīth-i-sherīf in Sahīh-i-Muslim states, “O Adam’s son! You keep saying, ‘My property, my property.’ What is yours from that property is what you eat up, what you wear out, and what you cause to survive eternally by giving it away for Allah’s sake.” If you love your property, then why are you going away leaving it to your enemy? Do not part with your beloved one; take it with you! If you cannot give it all, then at least suppose you are one of your inheritors and mail your share to the Hereafter. If you canot give this, either, then at least give your zakāt and thus escape the torment! An epigram: Khwāja Abdullah-i-Ansārī, the great master from Hirat, stated: “If you love your property, spend it properly so that it will be your eternal friend! If you do not love it, eat it up so that it will cease to exist!”

A story: Ferīdeddīn-i-Attār says in his book Tedhkira-tul-awliyā: “Juneyd-i-Baghdādī was seven years old, when one day he came back from school and saw his father weeping. When he asked the reason his father said, ‘Today I sent your uncle Sirrī Sakatī a few silver coins as my zakāt, but he refused them. Now I am weeping after realizing that I have wasted my valuable life for these silver coins which men of Allah do not like but refuse.’ ‘Give the money to me, daddy, let me take it,’ said Juneyd, and

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went off to his uncle’s place with the money. He knocked at the door and when his uncle asked who he was he said, ‘It’s me, Juneyd, uncle. Open the door and take these silver coins which are my father’s zakāt!’ When his uncle said that he would not take them he said, ‘Take them for the sake of Allāhu ta’ālā, who has done justice by commanding my father and been so kind by giving you freedom!’ And when his uncle wanted to know what Allāhu ta’ālā had commanded his father and how He had been kind to him, Juneyd said, ‘He has done justice by making my father rich and by commanding him to pay zakāt. And He has been so kind by making you poor and giving you a choice between accepting and refusing it.’ Sirrī liked this word and said, ‘Sonny! Before accepting the silver coins, I have accepted you.’ He opened the door and took the money.” Here we end our translation from Riyād-un-nāsihīn. 

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