Zakat & Charity

15^th June 2015

السلام عليكم و رحمة الله و بركاته

Question: My question is about Zakāt for shops, like book stores, general stores, medical stores etc. First question is, is Zakāt payable on inventory in the shop or income of the shop?

Secondly, if it is on inventory or “goods for sale” which goes up and down every month plus it is not possible to calculate the exact value of items then how to give Zakāt?

الجواب حامداً و مصلياً

In the name of Allāh, the Most Gracious, the Most Merciful

Answer

In reference to your query, Zakāt is calculated on the inventory (current market) value of the business stocks. If it is the case where the market value fluctuates throughout the year then the simplest method to calculate the amount of Zakāt would be to evaluate the current market value towards the end of the lunar year. To illustrate this, for instance, the market value of a particular item was £100 at the beginning of Ramadhān 2014. The market value then increased to £150 by Ramadhān 2015 then the Zakāt will be calculated on the value of £150. In short, the market value at the end of the year when Zakāt is due is considered and not the fluctuating value throughout the year.

[Allāh Knows Best]

Written by (Mufti) Abdul Waheed

Answer Attested by Shaykh Mufti Saiful Islam

JKN Fatawa Department

4th April 2014

السلام عليكم و رحمة الله و بركاته

Question: If a Non-Muslim contributes funding towards an Islamic project (e.g. Masjid) or for any needy Muslim or sending any person for Umrah, then is it permissible to accept it?

الجواب حامداً و مصلياً

In the name of Allāh, the Most Gracious, the Most Merciful

Answer

According to the mainstream view of the Hanafi Fuqaha, it is not mandatory for a donor towards a noble cause; Islamic project such as masjid or spending on the poor and needy Muslims, to be Muslim. A Non-Muslim’s donation can be accepted if he considers such an act rewarding for him provided that he does not spend from such earnings considered unlawful in Islām for instance income by selling alcohol.[1] Moreover, such donation does not involve interfering in the management of the Islamic project.[2]

However, the ruling is different if a Non-Muslim sponsors a Muslim to perform Umrah or Hajj. The general view is that it is not permissible to accept funds from him to perform acts of worship as they are generally not acknowledged as rewarding for them. A sponsor for such a cause must be a Muslim.[3]

[Allāh Knows Best]          

Written by (Mufti) Abdul Waheed

Answer Attested by Shaykh Mufti Saiful Islam

JKN Fatawa Department

[1] Ibn Nujaim, Bahr Raiq, Book of Waqf p. 316 vol 5

وَأَمَّا الْإِسْلَامُ فَلَيْسَ مِنْ شَرْطِهِ فَصَحَّ وَقْفِ الذِّمِّيِّ بِشَرْطِ كَوْنِهِ قُرْبَةً عِنْدَنَا وَعِنْدَهُمْ كَمَا لَوْ وَقَفَ عَلَى أَوْلَادِهِ أَوْ عَلَى الْفُقَرَاءِ أَوْ عَلَى فُقَرَاءِ أَهْلِ الذِّمَّةِ فَإِنْ عَمَّمَ جَازَ الصَّرْفُ إلَى كُلِّ فَقِيرٍ مُسْلِمٍ أَوْ كَافِرٍ

Tabyeen Haqaiq Commentry of Bahr Raiq

وَأَمَّا الْإِسْلَامُ فَلَيْسَ بِشَرْطٍ فَلَوْ وَقَفَ الذِّمِّيُّ عَلَى وَلَدِهِ وَنَسْلِهِ وَجَعَلَ آخِرَهُ لِلْمَسَاكِينِ جَازَ وَيَجُوزُ أَنْ يُعْطِيَ الْمَسَاكِينَ الْمُسْلِمِينَ وَأَهْلَ الذِّمَّةِ

[2] Imam Abu Bakr Jassas, Ahkamul Qur’an p. 278 vol 4

فَاقْتَضَتْ الْآيَةُ (مَا كَانَ لِلْمُشْرِكِينَ أَنْ يَعْمُرُوا مَسَاجِدَ اللَّهِ) مَنْعَ الْكُفَّارِ مِنْ دُخُولِ الْمَسَاجِدِ وَمِنْ بِنَائِهَا وَتُوَلِّي مَصَالِحِهَا وَالْقِيَامِ بِهَا لِانْتِظَامِ اللَّفْظِ لِلْأَمْرَيْنِ

[3] Ibn Abideen Shami (ra), Raddul Muhtar, Book of Waqf, Waqf established with necessity, p. 524 vol 6

لَوْ وَقَفَ الذِّمِّيُّ عَلَى حَجٍّ أَوْ عُمْرَةٍ مَعَ أَنَّهُ لَا يَصِحُّ وَلَوْ أَجْرَى الْكَلَامَ عَلَى ظَاهِرِهِ لَا يَدْخُلُ فِيهِ وَقْفُ الذِّمِّيِّ عَلَى الْفُقَرَاءِ لِأَنَّهُ لَا قُرْبَةَ مِنْ الذِّمِّيِّ، وَلَوْ حُمِلَ عَلَى أَنَّ الْمُرَادَ مَا كَانَ قُرْبَةً فِي اعْتِقَادِ الْوَاقِفِ يَدْخُلُ فِيهِ وَقْفُ الذِّمِّيِّ عَلَى بِيعَةٍ مَعَ أَنَّهُ لَا يَصِحُّ فَنُعَيِّنُ أَنَّ هَذَا شَرْطٌ فِي وَقْفِ الْمُسْلِمِ فَقَطْ، بِخِلَافِ الذِّمِّيِّ لِمَا فِي الْبَحْرِ وَغَيْرِهِ أَنَّ شَرْطَ وَقْفِ الذِّمِّيِّ أَنْ يَكُونَ قُرْبَةً عِنْدَنَا وَعِنْدَهُمْ كَالْوَقْفِ عَلَى الْفُقَرَاءِ أَوْ عَلَى مَسْجِدِ الْقُدْسِ بِخِلَافِ الْوَقْفِ عَلَى بِيعَةٍ فَإِنَّهُ قُرْبَةٌ عِنْدَهُمْ فَقَطْ أَوْ عَلَى حَجٍّ أَوْ عُمْرَةٍ فَإِنَّهُ قُرْبَةٌ عِنْدَنَا فَقَطْ