Calculation Of Zakāt

Zakāt ( ar, زكاة ''zakāt'', "that which purifies", also Zakat al-mal ar, زكاة ألمال, "zakat on wealth")
is a form of alms-giving treated as a religious tax and/or religious obligation in IslamMuḥammad ibn al-Ḥasan Ṭūsī (2010), ''Concise Description of Islamic Law and Legal Opinions'', , pp. 131–135 for all Muslims who meet the necessary criteria of wealth, al-Qaradawi, ''Fiqh az-Zakat'', 1969: p.xix and one of the Five Pillars of Islam.Medani Ahmed and Sebastian Gianci, ''Zakat'', Encyclopedia of Taxation and Tax Policy, p. 479-481 Beneficiaries of zakat include orphans, widowed, poor muslims, debt-ridden, travelers, zakat collectors, new converts to Islam, Islamic clergy.Ghobadzadeh, Naser (2014), ''Religious Secularity: A Theological Challenge to the Islamic State'', Oxford University Press, , pp. 193–195
Zakat is prescribed to cleanse the individual's wealth, heart, and baser characteristics in general, and to replace them with virtues.

Zakat is based on income and the type and value of one's assets/possessions above a minimum amount known as ''nisab''.
The Quran does not provide specific guidelines on which types of wealth are taxable under the ''zakat'', nor how much is to be donated, and Islamic scholars differ on how much nisab is and other aspects of zakat.
However, the amount of zakat paid on capital assets (e.g. money) and stock-in-trade and jewelry is customarily 2.5% (1/40). Zakat is also payable on agricultural goods, precious metals, minerals, and livestock at a rate varying between 2.5 and 20 percent, depending on the type of goods.
Income from business, salaries and other means are traditionally exempt. Khan, ''What Is Wrong with Islamic Economics?'', 2013: p.417

Doctrine

While the Quran talks about the importance of zakat () and gives general guidance on who should receive it (), it does not specify which types of wealth are "zakatable", nor how much is to be given in zakat. al-Qaradawi, ''Fiqh az-Zakat'', 1969: p.xxi-xxii

While some kinds of wealth are mentioned in the ''hadith'' in regards to zakat (for example wheat, rye, date, raisin, camels, silver), many others are not. Consequently, the eminent scholar of ''fiqh'' Yusuf al-Qaradawi emphasizes the importance in zakat regulation of the use of ''ijma''' (the agreement of scholars), and ''qiyas'' (analogy or applying to a case the same ruling given to a similar case because of common reason (''`illah'')). al-Qaradawi, ''Fiqh az-Zakat'', 1969: p.xxxi-xxxiii An example of use of ''ijma'' is the rule that zakah is "obligatory on golden assets at the same rate as it is on silver", (i.e. one fourth of a tenth) despite the fact that only silver had zakat ordered upon it by a hadith by Prophet Muhammad. al-Qaradawi, ''Fiqh az-Zakat'', 1969: p.xxx Zakat regulations on silver and gold are also an example of ''qiyas'' as both metals are being "used in several countries as measures and store of value", and so are analogous. al-Qaradawi, ''Fiqh az-Zakat'', 1969: p.xxxii

According to Mohammad Najatuallah Siddiqui, the ulema (Islamic scholars) are "unanimous in regarding the rates of Zakat as permanently fixed by Islamic law", but "a number" of recent writers, "mostly economists, argue in favour of making these rates amendable to modification".

Gold and silver

Al-Qaradawi quotes Imam Al-Shafi‘i in his ''Al Risalah'' about zakah on gold: "The Prophet of God ordered zakah on silver currency and Muslims after him collected zakah on gold. They were either depending on a hadith of the Prophet that never reached our times or applying analogy because of the similarities between gold and silver as money, since both were used in several countries as measures and store of value."

Jewellery and precious metals — such as gold and silver — come under zakat even if they are used merely for decorative purposes.
Zakat can be calculated on property, gold, income, diamond, etc. and before paying zakat, It is important to see who are eligible for zakat.

Farm produce

According to al-Qardawi, the grains and fruits mentioned in the hadith on zakah are limited to wheat, rye, date and raisins. However, the majority of scholars prescribed zakah on different kinds of grains and fruits by analogy to those grains and fruits mentioned by the Prophet, (p) instead of restricting zakah to the items stated in the hadith. ... By the same token, we apply the analogy to silk, milk and other animal products because they are similar to honey, which is mentioned in the Traditions. ... It is reported that 'Umar used analogy with respect to zakah when he ordered zakah on horses after he realized that they had become high in value, saying, "Should we only take one sheep out of every forty sheep and leave horses with nothing?" 'Umar was followed in that respect by Abu Hanifah13.

The classic ''fiqh'' nisab for dates or grain is five ''wasq'' (609.84 kg), so that no zakat is due if the amount of dates or grain possessed is less than that. Zakah is payable on the gross yield of land for each crop.

Livestock

" Zakāt" on Livestock or cattle, ''Al-An'am'' ar, زكاة الأنعام According to ''Fiqh az-Zakat'' by al-Qaradawi al-Qaradawi, ''Fiqh az-Zakat'', 1969: p.86 and other traditional handbooks of zakat fiqh (such as one issued by IslamKotob,) zakat on livestock such as sheep, cows and camels should be paid in-kind according to a detailed schedule.

Scripture and livestock

Livestock (''Al-An'am'') and how God created them are mentioned in the Quran in Surat Al-An'am (136), and Surat An-Nahl (5).
Flocks and feeding the poor are mentioned in Surat Al-Hajj (28).

How sinners will be punished in Hell for not having paid due zakat on livestock is mentioned in the hadith:
Narrated Abu Dhar: Once I went to him (the Prophet ) and he said, "By Allah in Whose Hands my life is (or probably said, 'By Allah, except Whom none has the right to be worshipped), whoever has camels or cows or sheep and does not pay their zakat, those animals will be brought on the Day of Resurrection far bigger and fatter than before and they will tread him under their hooves, and will butt him with their horns, and (those animals will come in circle): When the last does its turn, the first will start again, and this punishment will go on till Allah has finished the judgments amongst the people." (Bukhari, Vol.2, Book 24, No. 539)Sahih Bukhari
translated by Muhammad Muhsin Khan], Peace Vision, Vol.2, Book 24, No. 539

Camels

The following table shows the ranges of camel numbers and the corresponding due zakah.

Cows, and African Buffalo, buffaloes (Domestic and not wild)

According to al-Qaradawi there are no hadiths / ahadith that prescribe the nisab for cows:

There are no sahih (authentic / sound) hadiths that provide us with the nisab and rates of zakah on cows as we have seen in the case of camels. This may be because cows were rare in the area of Hijaz (around Makkah and Madinah); it may be also because cows are close in size and value to camels, so the Prophet did not determine their rates on the assumption of their obvious similarity. But the fact that there is no sahih hadith on the issue has left the jurists with varying views on the determination of nisab and rates. Al-Qardawi, ''Figh Al Zakah, v.I'', 1969: p.92

However, the "reputed position upheld by the four schools of jurisprudence" is that the nisab is 30 cows, and so, the due zakah on 30-39 cows is a one-year old cow, and on 40-59 cows is a two-year-old cow, and so on (see below).

Sheep and goats

There is no zakat on sheep and goats until their number reaches forty.
either male or female is specified

Contemporary practice

As of 2010, Zakat was mandatory by state law and collected by the state in six Muslim majority countries: Libya, Malaysia, Pakistan, Saudi Arabia, Sudan, and Yemen, according to researcher Russell Powell.

There were government-run but voluntary Zakat contribution programs in Bahrain, Bangladesh, Egypt, Indonesia, Iran, Jordan, Kuwait, Lebanon, and the United Arab Emirates.

The states where zakat is compulsory differ in their definition of what assets (and sometimes income) are "zakatable"—eligible for contributing zakat. A 1995 study by Fouad Abdullah al-OmarAl-Omar, Fouad Abdullah (1995), "General, Administrative and Organizational Aspects", el-Ashker and Sirajul Haq (eds.), ''Institutional Framework of Zakah'', Jeddah, IDB/IRTI, pp. 21-59. found many differences.

*Agricultural produce. All six countries charge zakat on agricultural produce, but in Malaysia only rice is subject to zakat.
*Livestock. Five countries (Libya, Malaysia, Saudi Arabia, Sudan, Yemen) subject Livestock to zakat. Only one country (Libya) includes camels and cows used for agricultural work (ploughing, irrigation, etc.).
*Precious metals. Zakat on Gold, silver, cash and other forms of invisible wealth is collected in four countries, but the assets are assessed differently in the different countries.
*Treasures buried in the earth. Three countries (Libya, Saudi Arabia, and Sudan) collect zakat for treasures buried in the earth.
*Wealth that yields income. Only one country, Sudan, imposes zakat `on wealth that yields income, such as rented property, factories, farms, etc.` and in two countries (Sudan and Saudi Arabia) `regulations provide for the collection of zakah in respect of factories, hotels, art producing companies, taxi owners and offices of real estate agents`.Al-Omar, Fouad Abdullah (1995), "General, Administrative and Organizational Aspects", el-Ashker and Sirajul Haq (eds.), ''Institutional Framework of Zakah'', Jeddah, IDB/IRTI, p. 39.
*Income. Income is subject to zakat in only two of the six countries: `The Saudi and Malaysian regulations are ... the same as to the imposition of the zakah in respect of free vocational jobs and employees` salaries` Kahf (1999:27-8) explicates that the income of certain professionals (physicians, engineers, lawyers, etc.) is subject to zakat in Saudi Arabia only if they work independently but not if they are salaried person, while professional incomes are generally not included in zakat in Yemen but always—whether independent or salaried—in Sudan."

See also

* Zakat
* Zakat al-Fitr
* Nisab

References

Notes

Citations

Books and journals

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External links

Zakat Calculator

The Fiqh of Zakat



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Livestock