2nd April 2024
السلام عليكم و رحمة الله و بركاته
Question: I just wanted to ask that someone owes me money and agreed to pay me and they haven’t paid me for a few years. When I calculate Zakāt on it, do I have to keep paying Zakāt on the same money every year until they pay me back or just pay it all at once upon receiving the whole amount?
الجواب حامداً و مصلياً
In the name of Allāh, the Most Gracious, the Most Merciful
Answer
In reference to the above query, if you lent somebody money and you are certain that they will pay you then you must pay Zakāt on the previous years since the time you loaned them your money.[1] You could calculate the previous year’s Zakāt either after they return the money to you or pay yearly before they return the money to you.[2] Zakāt will be calculated at 2.5% of the amount you lent so for instance, if you lent them £1000 then you would pay £25 Zakāt but there is some details regarding this. If you decide to pay Zakāt altogether of the previous years after receiving the full amount then the Zakāt amount will be subtracted every year from the original loaned money. For instance, if the person decides to pay you after three years and thereafter you calculate Zakāt on those three years then the first year you will pay £25 from £1000, the second year you will pay £24.37 from £975 and third year £23.76 from £950.63 and so forth. This is because each year Zakāt is deemed as a valid debt which is deducted every year from the original amount.[3] If you however decide to pay Zakāt every year before receiving the full amount then you pay £25 every year regardless because no debt was incurred each year.
[Allāh Knows Best]
Written by: Apa Zulaikha Yasir Reviewed by: Mufti Abdul Waheed
Attested by: Shaykh Mufti Saiful Islam
JKN Fatawa Department
[1] رد المختار جلد ٢ ص ٣٠٥
(ﻭ) اﻋﻠﻢ ﺃﻥ اﻟﺪﻳﻮﻥ ﻋﻨﺪ اﻹﻣﺎﻡ ﺛﻼﺛﺔ: ﻗﻮﻱ، ﻭﻣﺘﻮﺳﻂ، ﻭﺿﻌﻴﻒ؛ (ﻓﺘﺠﺐ) ﺯﻛﺎﺗﻬﺎ ﺇﺫا ﺗﻢ ﻧﺼﺎﺑﺎ ﻭﺣﺎﻝ اﻟﺤﻮﻝ، ﻟﻜﻦ ﻻ ﻓﻮﺭا ﺑﻞ (ﻋﻨﺪ ﻗﺒﺾ ﺃﺭﺑﻌﻴﻦ ﺩﺭﻫﻤﺎ ﻣﻦ اﻟﺪﻳﻦ) اﻟﻘﻮﻱ ﻛﻘﺮﺽ
[2] البحر الرائق جلد ٢ ص ٢٢٣
قَسَّمَ أَبُو حَنِيفَةَ الدَّيْنَ عَلَى ثَلَاثَةِ أَقْسَامٍ: قَوِيٌّ، وَهُوَ بَدَلُ الْقَرْضِ، وَمَالُ التِّجَارَةِ، وَمُتَوَسِّطٌ، وَهُوَ بَدَلُ مَا لَيْسَ لِلتِّجَارَةِ كَثَمَنِ ثِيَابِ الْبِذْلَةِ وَعَبْدِ الْخِدْمَةِ وَدَارِ السُّكْنَى، وَضَعِيفٌ، وَهُوَ بَدَلُ مَا لَيْسَ بِمَالٍ كَالْمَهْرِ وَالْوَصِيَّةِ، وَبَدَلِ الْخُلْعِ وَالصُّلْحِ عَنْ دَمِ الْعَمْدِ وَالدِّيَةِ، وَبَدَلِ الْكِتَابَةِ وَالسِّعَايَةِ فَفِي الْقَوِيِّ تَجِبُ الزَّكَاةُ إذَا حَالَ الْحَوْلُ، وَيَتَرَاخَى الْقَضَاءُ إلَى أَنْ يَقْبِضَ أَرْبَعِينَ دِرْهَمًا فَفِيهَا دِرْهَمٌ، وَكَذَا فِيمَا زَادَ بِحِسَابِهِ، وَفِي الْمُتَوَسِّطِ لَا تَجِبُ مَا لَمْ يَقْبِضْ نِصَابًا، وَيُعْتَبَرُ لِمَا مَضَى مِنْ الْحَوْلِ فِي صَحِيحِ الرِّوَايَةِ، وَفِي الضَّعِيفِ لَا تَجِبُ مَا لَمْ يَقْبِضْ نِصَابًا وَيَحُولُ الْحَوْلُ بَعْدَ الْقَبْضِ عَلَيْهِ،
[3] Burhanuddin Marghinani, Kitab Zakāt, Vol 1, p. 95
والمراد به دين له مطالب من جهة العباد حتى لا يمنع دين النذر والكفارة ودين الزكاة مانع حال بقاء النصاب لأنه ينتقص به النصاب،