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All About Zakah for Muslim Americans - Dr. Main Alqudah [https://www.guidancecollege.org/]

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All about Zakat for American Muslims | Dr. Main Alqudah https://www.youtube.com/watch?v=2TNjiMbm1qs&t=412s https://drive.google.com/file/d/1A4FGirvWpzXJAdTCjenFjSJDYEz_xlYr/view https://www.guidancecollege.org/faculty-directory/dr-main-alqudah

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All About Zakah for American Muslims Dr. Main Alqudah Associate Professor 3/3/23 1
3/3/23 2 Meaning • Linguistically: 1. Purification of the soul ‫ﻗ‬ ‫د‬ ‫أ‬ ‫ﻓ‬ ‫ﻠ‬ ‫ﺢ‬ ‫ﻣ‬ ‫ن‬ ‫ز‬ ‫ﻛ‬ ‫ﺎ‬ ‫ھ‬ ‫ﺎ‬ 2. Purification of the wealth ‫ﺻ‬ ‫د‬ ‫ﻗ‬ ‫ﺔ‬ ‫ﺗ‬ ‫ط‬ ‫ﮭ‬ ‫ر‬ ‫ھ‬ ‫م‬ ‫و‬ ‫ﺗ‬ ‫ز‬ ‫ﻛ‬ ‫ﯾ‬ ‫ﮭ‬ ‫م‬ ‫ﺑ‬ ‫ﮭ‬ ‫ﺎ‬ • Technically : A prescribed charity, in specific assets , to benefit certain recipients ‫ﺣ‬ ‫ق‬ ‫ﻣ‬ ‫ﻌ‬ ‫ﻠ‬ ‫و‬ ‫م‬ ‫ﻓ‬ ‫ﻲ‬ ‫ﻣ‬ ‫ﺎ‬ ‫ل‬ ‫ﻣ‬ ‫ﻌ‬ ‫ﻠ‬ ‫و‬ ‫م‬ ‫ﻟ‬ ‫ﻣ‬ ‫ﺻ‬ ‫ﺎ‬ ‫ر‬ ‫ف‬ ‫ﻣ‬ ‫ﻌ‬ ‫ﻠ‬ ‫و‬ ‫ﻣ‬ ‫ﺔ‬
3/3/23 3 Special Virtue • The third pillar of Islam • Associated with establishing prayers in the Quran, more than eighty times • Freedom from fear on the Day of Judgment • ‫ا‬ ‫ﻟ‬ ‫ذ‬ ‫ﯾ‬ ‫ن‬ ‫ﯾ‬ ‫ﻧ‬ ‫ﻔ‬ ‫ﻘ‬ ‫و‬ ‫ن‬ . . . . ‫ﻓ‬ ‫ﻼ‬ ‫ﺧ‬ ‫و‬ ‫ف‬ ‫ﻋ‬ ‫ﻠ‬ ‫ﯾ‬ ‫ﮭ‬ ‫م‬ ‫و‬ ‫ﻻ‬ ‫ھ‬ ‫م‬ ‫ﯾ‬ ‫ﺣ‬ ‫ز‬ ‫ﻧ‬ ‫و‬ ‫ن‬ • Attaining success in the Hereafter • ‫ا‬ ‫ﻟ‬ ‫م‬ . . . ‫و‬ ‫ﻣ‬ ‫ﻣ‬ ‫ﺎ‬ ‫ر‬ ‫ز‬ ‫ﻗ‬ ‫ﻧ‬ ‫ﺎ‬ ‫ھ‬ ‫م‬ ‫ﯾ‬ ‫ﻧ‬ ‫ﻔ‬ ‫ﻘ‬ ‫و‬ ‫ن‬ . . . . ‫و‬ ‫أ‬ ‫و‬ ‫ﻟ‬ ‫ﺋ‬ ‫ك‬ ‫ھ‬ ‫م‬ ‫ا‬ ‫ﻟ‬ ‫ﻣ‬ ‫ﻔ‬ ‫ﻠ‬ ‫ﺣ‬ ‫و‬ ‫ن‬
3/3/23 4 Consequences of not paying Zakah • ‫و‬ ‫و‬ ‫ﯾ‬ ‫ل‬ ٌ ‫ﻟ‬ ‫ﻠ‬ ‫ﻣ‬ ‫ﺷ‬ ‫ر‬ ‫ﻛ‬ ‫ﯾ‬ ‫ن‬ ‫ا‬ ‫ﻟ‬ ‫ذ‬ ‫ﯾ‬ ‫ن‬ ‫ﻻ‬ ‫ﯾ‬ ‫ؤ‬ ‫ﺗ‬ ‫و‬ ‫ن‬ ‫ا‬ ‫ﻟ‬ ‫ز‬ ‫ﻛ‬ ‫ﺎ‬ ‫ة‬ • Wow for the polytheists, those who do not pay Zakah. • ‫ﺳ‬ ‫ﯾ‬ ‫ط‬ ‫و‬ ّ ‫ﻗ‬ ‫و‬ ‫ن‬ ‫ﻣ‬ ‫ﺎ‬ ‫ﺑ‬ ‫ﺧ‬ ‫ﻠ‬ ‫و‬ ‫ا‬ ‫ﺑ‬ ‫ﮫ‬ ‫ﯾ‬ ‫و‬ ‫م‬ ‫ا‬ ‫ﻟ‬ ‫ﻘ‬ ‫ﯾ‬ ‫ﺎ‬ ‫ﻣ‬ ‫ﺔ‬ • Whatever they stingily withhold, shall be hung around their necks on the Day of resurrection
3/3/23 5 Why Zakah is Prescribed • To have a sense of obedience to Allah. • To clean the human heart of all manner of greed and miserliness. • To create a just society in which wealthy people act responsibly to support the less fortunate. • To improve ties of mutual love. • To filter out impurity from our wealth.
3/3/23 6 Subjects at-a Glance • Substituting Zakah by Taxes • Differences between Zakah and Taxes • Zakatable Wealth • Criteria for Zakatable wealth • Non- Zakatable Wealth • Criteria for Zakah Payers • Threshold vs. Poverty Line
3/3/23 7 Subjects at-a Glance …Continue • Combining Assets to Reach Nisab (threshold) • Consistency of Possessing the Threshold • Salaries & Professional Fees • Jewelry and Ornaments • Retirement Funds • Investment in the Stock Market: stocks, shares, bonds and other financial instruments.
3/3/23 8 Subjects at-a Glance …Continue • Zakah on Loans • Monthly Payments and Their Zakah • Determining the Value of Assets • Agricultural Products • Livestock: Ovine & Bovine • Zakah Recipients • Non-Zakah Recipients
3/3/23 9 Subjects at-a Glance …Continue • Limitation on Zakah Distribution • Requirements for a Valid Zakah Payment • Authority to Accept Zakah • Qualifications for Zakah Workers • Transporting Zakah
3/3/23 10 Substituting Zakah by Taxes No substitute for the Zakah because : • Zakah is a religious obligation. • Taxes are a legal obligation. • Recipients of Zakah are divinely designated categories. • Taxes are generally paid to enable functions of the state. • Zakah payers do not benefit from their Zakah, while taxpayers do.
3/3/23 11 Different from Taxes • Zakah is paid on one’s remaining wealth, not on total income and holdings like Taxes. • Tax rate is progressive, while Zakah rate is fixed. • Taxes might be waived, but Zakah cannot be waived, no matter how far back it has accumulated.
3/3/23 12 Different from Taxes…Continue • Zakah rate ranges from 2.5% up to 20% on Rikaz (treasure troves) based on the Zakatable asset. • Taxes could reach up to 50% based on income. • No worldly return for paying Zakah. • Taxpayers receive direct or indirect services.
3/3/23 13 Zakatable Wealth • Personal Zakatable Wealth: Ø Cash in hand ( salary, bonus, income tax return, inheritance, cryptocurrency, stimulus check), bank account, stocks, and money held in retirement and pension account Ø For consumption or saving or investment • Business Zakatable Wealth: Trading goods, merchandise, exploited assets; such as rental properties, factories, taxicab,.. etc.
3/3/23 14 Zakatable Wealth …Continue • Agricultural Products: Crops from irrigated land, wherein the irrigation system entails cost and labor; crops from non-irrigated land watered by rain or natural springs • Livestock: Animals raised for commercial purposes, primarily sheep, goats, cows, and buffaloes
3/3/23 15 Zakatable Wealth …Continue • Treasure Troves (Rikaz): Ø Valuables that people have buried and left, natural resources such as oil, precious metals and gemstones. Ø This can be classified more specifically as: Hidden windfalls and discovered fortunes Ø Oil & gas Ø Mining
3/3/23 16 Zakatable Wealth …Continue • Honey from bees (10% according to a Hadith) • Dairy from livestock • Eggs from poultry • Silk from silk-worms • Zakah is potentially due on all products whose sources are not Zakatable
3/3/23 17 Non- Zakatable Wealth • Property for personal, family, and non- commercial use: Ø Food: as stored for consumption Ø Clothing Ø Residence: the domicile owned and occupied by the owner, including furnishings, utensils, etc. Ø Transportation.
3/3/23 18 Non- Zakatable Wealth…Continue • Domestic Animals and Poultry: If used for household, food and needs as follows: Ø Cows (1-29) Ø Sheep, goats (1-39) Ø Poultry (chicken and other fowl): unlimited, as long as they are for household use only. Ø Personal Use (pets, horses, etc.): unlimited.
3/3/23 19 Non- Zakatable Wealth…Continue Ø Tools: devices, instruments, and equipment used in one’s personal business Ø Agricultural Land: the land itself, animals, and equipment used for cultivation.
3/3/23 20 Non- Zakatable Wealth…Continue • Property in Public Trust (for the general public): Ø Masajid, hospitals, schools, orphanages, governmental nursing homes, etc. Ø Designated properties for endowment, along with the fund generated from these properties.
3/3/23 21 Non- Zakatable Wealth…Continue • Unlawful wealth: Ø Interest income, stolen property, etc. Ø That comes from forgery, extortion, bribery, monopoly, fraud, or cheating Ø Such a wealth must be returned in full to its lawful owners. If that is not possible, it is to be given away to the needy in its entirety.
3/3/23 22 Criteria of Zakah Payers • One is a Muslim • Reaching the minimum threshold ( ‫ﻧ‬ ‫ﺻ‬ ‫ﺎ‬ ‫ب‬ ) • The passage of one lunar year (not for all Zakatable wealth) • Adulthood, puberty, orphanage, and insanity have nothing to do with Zakatability • Zakah is a financial worship
3/3/23 23 Criteria of Zakatable Wealth • Exclusive ownership of threshold • Ability of growth (actually or potentially) • Passage of one lunar year • Access to the wealth (actually or potentially) • Examples of limited access: loan, IRA, 401(k), stocks, annuity
3/3/23 24 Briefly • Personal wealth 3 U.S. oz pure gold 2.5% • Business wealth 3 U.S. oz pure gold 2.5% • Tradable goods, 3 U.S. oz pure gold, 2.5% based upon the current wholesale value • Exploited assets U.S. oz pure gold 2.5% of net income • Agricultural products - irrigated 1,439 ~ lbs. 5% of harvest
3/3/23 25 Briefly • Agricultural products- non-irrigated 1,439 ~ lbs, 10% of harvest • Livestock-Ovine: 40 see special Zakah rate table • Livestock-Bovine: 30 see special Zakah rate table • Treasure Troves (hidden windfall & natural resources) 3 U.S. oz pure gold 20 % (the only case has 20%)
3/3/23 26 Threshold vs. Poverty Line • Nisab is not to be confused with the minimum standard of living (poverty line) • Nisab is the minimum amount in each Zakatable category of wealth used for the purpose of determining Zakah status. • Connecting Zakah with the poverty line is a mixing between Zakah and government taxes
3/3/23 27 Combining Assets to Reach Nisab • No need to combine 2 different categories of wealth (money and cattle for example) to constitute a threshold if none of them reached the threshold by itself • However, if they belong to the same category (money and stocks ), they should be combined
3/3/23 28 Consistency of Possessing Threshold • If Nisab is accumulated in the beginning and the end of their lunar fiscal year, then Zakah is due • No need to maintain the Nisab during the whole year • Zakatable money is what you have at the Zakah due date (ZDD), regardless of the fluctuated possession during the year
3/3/23 29 Salaries and Professional Fees • Whatever is spent on personal and family expenses prior to the ZDD is not subject to Zakah • Whatever remained until the ZDD is Zakatable, even if a lunar year did not pass on these assets yet • Zakah is not due on the flow of income itself during the year
3/3/23 30 Jewelry and Ornament • Anything made of gold, silver, diamonds, minerals, precious stones, etc is considered jewelry • No Zakah is due on jewelry if it is for personal use, and its value is within the average. • Attaining the quantity of extravagance or if used as a store of wealth makes the surplus Zakatable, only if it is gold or silver. • Other than gold or silver are not Zakatable, unless when owned for business purposes.
3/3/23 31 Retirement Fund • 401(K), 403(B), CD, Pension, annuity…. etc. are not fully-accessible money, yet they are growing • Zakah is calculated based on the following formula: • Withdrawable amount – prescribed penalty – prescribed tax = Zakatable amount • Deducting 10% to 15% fixed assents is allowed.
3/3/23 32 Financial Instruments • Stocks or shares represent ownership of a certain part of the capital of a corporation. • Trading in stocks is allowed, as long as : Ø the corporation conducts a permissible business. Ø Other criteria for permissibility are matched. • Bonds are certificates of an interest- bearing loan borrowed by the government. It is prohibited to trade in bonds.
3/3/23 33 Zakah on Stocks • Exploited Assets: if stocks are taken as a long- term investment and not actively traded in the stock market, then Zakah is due on the dividend only, based on 2.5% Zakah rate. • Trading Assents: if stocks are actively traded in the stock market, then Zakah is due on both, stocks and dividend, based on 2.5% Zakah rate.
3/3/23 34 Zakah on Bonds • Bonds are analogous to debt: they are interest- bearing loans • There is no Zakah due on the generated interest: rather the whole amount of interest is to be given to the needy or to any beneficial project for the community. • Zakah is imposed on the bond once it is paid back.
3/3/23 35 Other Financial Instruments • Options, Futures, Derivatives Ø Most of these instruments are not allowed Ø They do not represent commodities or services, as well as involve a lot of ambiguity and uncertainty Ø Only for a prohibited instrument, Zakah is due on its principal only, same rule as bonds.
3/3/23 36 Zakah on Loans • For the lender: the money is not Zakatable because of not having access to it. • Once the debt is paid back to him, Zakah will be due. • For the borrower: the money is Zakatable if all stipulations are satisfied, unless the whole debt is due in full. • This point is debatable as nothing has been mentioned in the Sunnah in this regard.
3/3/23 37 Mortgage and Other Payments • Only due payments are deductible from the Zakatable money • Total balance of home-mortgage or any other payments is not to be deducted, because it is not due yet. • This is regardless of how permissible the transaction that caused the monthly payment might be.
3/3/23 38 Determining the Value of Assets • Zakah is calculated based on the whole sale- market value of assets at the ZDD. • Not the invoice value or the retail value. • If Zakah was not computed and the market value increased or decreased after the ZDD; the due Zakah is still to be paid based on the market value determined on the ZDD.
3/3/23 39 Agricultural Products • Everything that the land produces that can be eaten and stored is Zakatable (grains, beans, fruit, dates, vegetables, etc. • Threshold is ~654 kilograms (5 Wasaq) • Output from irrigated land: 5% of net value after deducting the costs (irrigation, fertilizer, operation expense, labor, etc.) • Output from non-irrigated land: 10% of gross value
3/3/23 40 Livestock: Ovine (Sheep, Lamb & Goat) 1-39 none 40-120 1 121-200 2 201-300 3 301-400 4 Every 100 more Plus 1 per 100
3/3/23 41 Livestock: Bovine ( Cows, Buffalo) 1-29 none 30-39 1 (Yearling) 40-59 1 (2 years-old) 60-69 2 (yearling) 70 plus see special references
3/3/23 42 Livestock: Camels 5-24 ( 1 sheep for each 5 camels) 25-35 ( 1 one-year female camel ‫ﺑ‬ ‫ﻧ‬ ‫ت‬ ‫ﻣ‬ ‫ﺧ‬ ‫ﺎ‬ ‫ض‬ ) 36-45 ( 1 two years female camel ‫ﺑ‬ ‫ﻧ‬ ‫ت‬ ‫ﻟ‬ ‫ﺑ‬ ‫و‬ ‫ن‬ ) 46-60 ( 1 three years female camel ‫ﺣ‬ ِ ‫ﻘ‬ ‫ﺔ‬ ) 61-75 ( 1 four years female camel ‫ﺟ‬ ‫ذ‬ ‫ﻋ‬ ‫ﺔ‬ ) 76-90 ( 2 one-year female camels ‫ﺑ‬ ‫ﻧ‬ ‫ﺗ‬ ‫ﺎ‬ ‫ﻟ‬ ‫ﺑ‬ ‫و‬ ‫ن‬ ) 91-120 (2 three years female camels ‫ﺣ‬ ‫ﻘ‬ ‫ﺗ‬ ‫ﺎ‬ ‫ن‬ ) 121- up ( ‫ﺑ‬ ‫ﻧ‬ ‫ت‬ ‫ﻟ‬ ‫ﺑ‬ ‫و‬ ‫ن‬ for each 40, and ‫ﺣ‬ ِ ‫ﻘ‬ ‫ﺔ‬ for each 50)
3/3/23 43 Zakah Recipients • The poor ( ‫ا‬ ‫ﻟ‬ ‫ﻔ‬ ‫ﻘ‬ ‫ر‬ ‫ا‬ ‫ء‬ ): those who have insufficient resources, even with high income. • The needy ( ‫ا‬ ‫ﻟ‬ ‫ﻣ‬ ‫ﺳ‬ ‫ﺎ‬ ‫ﻛ‬ ‫ﯾ‬ ‫ن‬ ): those lacking any resources. • Zakah workers ( ‫ا‬ ‫ﻟ‬ ‫ﻌ‬ ‫ﺎ‬ ‫ﻣ‬ ‫ﻠ‬ ‫ﯾ‬ ‫ن‬ ‫ﻋ‬ ‫ﻠ‬ ‫ﯾ‬ ‫ﮭ‬ ‫ﺎ‬ ): if Zakah administration is performed by non-governmental agencies, they should specify to Zakah-payers the percentage deducted for administrative fees.
3/3/23 44 Zakah Recipients……Continue • Those whose hearts are to be reconciled ) ‫ا‬ ‫ﻟ‬ ‫ﻣ‬ ‫ؤ‬ ‫ﻟ‬ ‫ﻔ‬ ‫ﺔ‬ ‫ﻗ‬ ‫ﻠ‬ ‫و‬ ‫ﺑ‬ ‫ﮭ‬ ‫م‬ ( . This category includes: Ø New converts who suffer alienation and estrangement after embracing Islam Ø Leaders who have an influence on their non- Muslim followers Ø Being a Muslim is a condition for the eligibility for receiving Zakah under this category, according to the strongest opinion.
3/3/23 45 Zakah Recipients……Continue • Those in bondage ( ‫ﻓ‬ ‫ﻲ‬ ‫ا‬ ‫ﻟ‬ ‫ر‬ ‫ﻗ‬ ‫ﺎ‬ ‫ب‬ ) (slaves and captives): this is one of the ways Islam has stood against slavery. • The debt-ridden ( ‫ا‬ ‫ﻟ‬ ‫ﻐ‬ ‫ﺎ‬ ‫ر‬ ‫ﻣ‬ ‫ﯾ‬ ‫ن‬ ): under the following conditions: Ø The debtor must be in need for the financial aid. He does not have to be poor, but he must be unable to pay the debt off. Ø The debt was incurred because of lawful expenses Ø The debt is due immediately.
3/3/23 46 Zakah Recipients……Continue In the cause of Allah ( ‫ﻓ‬ ‫ﻲ‬ ‫ﺳ‬ ‫ﺑ‬ ‫ﯾ‬ ‫ل‬ ‫ﷲ‬ ) Ø Traditionally: sponsoring volunteers in legitimate Jihad activities. Ø Linguistically: “Jihad” means exerting effort, so any lawful effort to propagate Islam is considered Jihad. a) "Fight the polytheists [only those who fight you] with your wealth, lives and tongues” b) “ Ride the camel, as Haj is for the cause of Allah”
3/3/23 47 Zakah Recipients……Continue In the cause of Allah ( ‫ﻓ‬ ‫ﻲ‬ ‫ﺳ‬ ‫ﺑ‬ ‫ﯾ‬ ‫ل‬ ‫ﷲ‬ ) Ø Fiqh Councils agree that Zakah could be paid for Da’wah activities as needed : a) Muslim World League in 1405 A.H b) European Council of Fatwa and Research c) Assembly of Muslim Jurists of America
3/3/23 48 Zakah Recipients……Continue Wayfarer ( ‫ا‬ ‫ﺑ‬ ‫ن‬ ‫ا‬ ‫ﻟ‬ ‫ﺳ‬ ‫ﺑ‬ ‫ﯾ‬ ‫ل‬ ): Ø Anyone stranded by circumstances, without access to money for basic needs Ø Refugees and political asylees and travelers are included
3/3/23 49 Non-Zakah Recipients Ø The rich Ø The work and earning capable Ø Devotees who refuse to work Ø Renouncers of Islam Ø Non-Muslims Ø Ascendants and descendants Ø The wife of the Zakah payer
3/3/23 50 Restriction on Distribution Ø No maximum amount to give to one recipient. Ø No obligation to distribute Zakah to all the 8 categories Ø No obligation to give via cash money Ø No obligation even to give all poor people in the area Ø No annual distribution is required; paying on monthly basis is acceptable, as long as you pay in advance.
3/3/23 51 Payment Timing Ø Zakah year ) ‫ا‬ ‫ﻟ‬ ‫ﺤ‬ ‫ﻮ‬ ‫ل‬ ( starts once you constitute the minimum threshold Ø Adjusting the ZDD is acceptable, as long as you do not delay your Zakah payment Ø Deferring Zakah payment is not allowed, unless there is a legitimate reason.
3/3/23 52 Delaying Zakah Payment Ø Loosing the Zakah money because of unjustified delay in paying it does not waive the liability of the Zakah payer Ø If the Zakah money is lost because of some reasons beyond one’s control, then it is waived
3/3/23 53 Prepaid & Unpaid Zakah Ø Pre-payment of Zakah is permissible Ø Unpaid Zakah for the past years is to be paid as soon as possible, and no one has the authority to waive it Ø Death does not relieve one from paying his Zakah. It must be deducted from his estate before the legal heirs take their share
3/3/23 54 Paying in Cash vs. in Kind Ø Zakah must be paid in the same value but does NOT have to be paid in the same kind of wealth. Ø For instance, if one is paying Zakah on crops, the sum may be converted to cash money and paid accordingly.
3/3/23 55 Valid Zakah Payment Ø Proper intention prior to the payment Ø However, debt-waiving could be counted as Zakah, according to a valid opinion. Ø Proper assessment (paying a minimum of the due Zakah) Ø Proper receipt: assuring that Zakah is transferred to the eligible recipients, either directly, or through a trustworthy agency
3/3/23 56 Authority to Accept Zakah Ø Muslim government. Ø Trustworthy organizations Ø Muslim community (masjid, school, etc.) Ø Individuals
3/3/23 57 Criteria for Zakah Worker Ø Muslim ( preferably) Ø Sane Ø Adult Ø Trustworthy Ø Efficient and capable Ø Does not accept gifts or bribes Ø Report and declare whatever he collects
3/3/23 58 Rules for Distribution Ø Zakah payers have the right to restrict the use of their payments (making it only for orphans, widows, etc) Ø If the trustee/agent can not comply with the restriction, he should get another approval from the payer to give it to another recipient, otherwise, Zakah money has to be returned.
3/3/23 59 Transporting Zakah Ø The governmental agency has the right to spend the Zakah locally or nationally based on need Ø Other organizations should adhere to the Zakah payer’s request Ø Individuals should distribute their Zakah locally, unless there is a need to send it nationally or internationally.
3/3/23 60 Online Zakah Calculation https://www.zakifinancial.com/z aki-zakat-calculator
3/3/23 61 Thank You Please contact me : Ø Dr.Main@GuidanceCollege.org Ø (313)-641-6238 Ø Shariah Compliance Consultancy: Ø https://clarity.fm/drmainalqudah

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All About Zakah for Muslim Americans - Dr. Main Alqudah [https://www.guidancecollege.org/]

  • 1. All About Zakah for American Muslims Dr. Main Alqudah Associate Professor 3/3/23 1
  • 2. 3/3/23 2 Meaning • Linguistically: 1. Purification of the soul ‫ﻗ‬ ‫د‬ ‫أ‬ ‫ﻓ‬ ‫ﻠ‬ ‫ﺢ‬ ‫ﻣ‬ ‫ن‬ ‫ز‬ ‫ﻛ‬ ‫ﺎ‬ ‫ھ‬ ‫ﺎ‬ 2. Purification of the wealth ‫ﺻ‬ ‫د‬ ‫ﻗ‬ ‫ﺔ‬ ‫ﺗ‬ ‫ط‬ ‫ﮭ‬ ‫ر‬ ‫ھ‬ ‫م‬ ‫و‬ ‫ﺗ‬ ‫ز‬ ‫ﻛ‬ ‫ﯾ‬ ‫ﮭ‬ ‫م‬ ‫ﺑ‬ ‫ﮭ‬ ‫ﺎ‬ • Technically : A prescribed charity, in specific assets , to benefit certain recipients ‫ﺣ‬ ‫ق‬ ‫ﻣ‬ ‫ﻌ‬ ‫ﻠ‬ ‫و‬ ‫م‬ ‫ﻓ‬ ‫ﻲ‬ ‫ﻣ‬ ‫ﺎ‬ ‫ل‬ ‫ﻣ‬ ‫ﻌ‬ ‫ﻠ‬ ‫و‬ ‫م‬ ‫ﻟ‬ ‫ﻣ‬ ‫ﺻ‬ ‫ﺎ‬ ‫ر‬ ‫ف‬ ‫ﻣ‬ ‫ﻌ‬ ‫ﻠ‬ ‫و‬ ‫ﻣ‬ ‫ﺔ‬
  • 3. 3/3/23 3 Special Virtue • The third pillar of Islam • Associated with establishing prayers in the Quran, more than eighty times • Freedom from fear on the Day of Judgment • ‫ا‬ ‫ﻟ‬ ‫ذ‬ ‫ﯾ‬ ‫ن‬ ‫ﯾ‬ ‫ﻧ‬ ‫ﻔ‬ ‫ﻘ‬ ‫و‬ ‫ن‬ . . . . ‫ﻓ‬ ‫ﻼ‬ ‫ﺧ‬ ‫و‬ ‫ف‬ ‫ﻋ‬ ‫ﻠ‬ ‫ﯾ‬ ‫ﮭ‬ ‫م‬ ‫و‬ ‫ﻻ‬ ‫ھ‬ ‫م‬ ‫ﯾ‬ ‫ﺣ‬ ‫ز‬ ‫ﻧ‬ ‫و‬ ‫ن‬ • Attaining success in the Hereafter • ‫ا‬ ‫ﻟ‬ ‫م‬ . . . ‫و‬ ‫ﻣ‬ ‫ﻣ‬ ‫ﺎ‬ ‫ر‬ ‫ز‬ ‫ﻗ‬ ‫ﻧ‬ ‫ﺎ‬ ‫ھ‬ ‫م‬ ‫ﯾ‬ ‫ﻧ‬ ‫ﻔ‬ ‫ﻘ‬ ‫و‬ ‫ن‬ . . . . ‫و‬ ‫أ‬ ‫و‬ ‫ﻟ‬ ‫ﺋ‬ ‫ك‬ ‫ھ‬ ‫م‬ ‫ا‬ ‫ﻟ‬ ‫ﻣ‬ ‫ﻔ‬ ‫ﻠ‬ ‫ﺣ‬ ‫و‬ ‫ن‬
  • 4. 3/3/23 4 Consequences of not paying Zakah • ‫و‬ ‫و‬ ‫ﯾ‬ ‫ل‬ ٌ ‫ﻟ‬ ‫ﻠ‬ ‫ﻣ‬ ‫ﺷ‬ ‫ر‬ ‫ﻛ‬ ‫ﯾ‬ ‫ن‬ ‫ا‬ ‫ﻟ‬ ‫ذ‬ ‫ﯾ‬ ‫ن‬ ‫ﻻ‬ ‫ﯾ‬ ‫ؤ‬ ‫ﺗ‬ ‫و‬ ‫ن‬ ‫ا‬ ‫ﻟ‬ ‫ز‬ ‫ﻛ‬ ‫ﺎ‬ ‫ة‬ • Wow for the polytheists, those who do not pay Zakah. • ‫ﺳ‬ ‫ﯾ‬ ‫ط‬ ‫و‬ ّ ‫ﻗ‬ ‫و‬ ‫ن‬ ‫ﻣ‬ ‫ﺎ‬ ‫ﺑ‬ ‫ﺧ‬ ‫ﻠ‬ ‫و‬ ‫ا‬ ‫ﺑ‬ ‫ﮫ‬ ‫ﯾ‬ ‫و‬ ‫م‬ ‫ا‬ ‫ﻟ‬ ‫ﻘ‬ ‫ﯾ‬ ‫ﺎ‬ ‫ﻣ‬ ‫ﺔ‬ • Whatever they stingily withhold, shall be hung around their necks on the Day of resurrection
  • 5. 3/3/23 5 Why Zakah is Prescribed • To have a sense of obedience to Allah. • To clean the human heart of all manner of greed and miserliness. • To create a just society in which wealthy people act responsibly to support the less fortunate. • To improve ties of mutual love. • To filter out impurity from our wealth.
  • 6. 3/3/23 6 Subjects at-a Glance • Substituting Zakah by Taxes • Differences between Zakah and Taxes • Zakatable Wealth • Criteria for Zakatable wealth • Non- Zakatable Wealth • Criteria for Zakah Payers • Threshold vs. Poverty Line
  • 7. 3/3/23 7 Subjects at-a Glance …Continue • Combining Assets to Reach Nisab (threshold) • Consistency of Possessing the Threshold • Salaries & Professional Fees • Jewelry and Ornaments • Retirement Funds • Investment in the Stock Market: stocks, shares, bonds and other financial instruments.
  • 8. 3/3/23 8 Subjects at-a Glance …Continue • Zakah on Loans • Monthly Payments and Their Zakah • Determining the Value of Assets • Agricultural Products • Livestock: Ovine & Bovine • Zakah Recipients • Non-Zakah Recipients
  • 9. 3/3/23 9 Subjects at-a Glance …Continue • Limitation on Zakah Distribution • Requirements for a Valid Zakah Payment • Authority to Accept Zakah • Qualifications for Zakah Workers • Transporting Zakah
  • 10. 3/3/23 10 Substituting Zakah by Taxes No substitute for the Zakah because : • Zakah is a religious obligation. • Taxes are a legal obligation. • Recipients of Zakah are divinely designated categories. • Taxes are generally paid to enable functions of the state. • Zakah payers do not benefit from their Zakah, while taxpayers do.
  • 11. 3/3/23 11 Different from Taxes • Zakah is paid on one’s remaining wealth, not on total income and holdings like Taxes. • Tax rate is progressive, while Zakah rate is fixed. • Taxes might be waived, but Zakah cannot be waived, no matter how far back it has accumulated.
  • 12. 3/3/23 12 Different from Taxes…Continue • Zakah rate ranges from 2.5% up to 20% on Rikaz (treasure troves) based on the Zakatable asset. • Taxes could reach up to 50% based on income. • No worldly return for paying Zakah. • Taxpayers receive direct or indirect services.
  • 13. 3/3/23 13 Zakatable Wealth • Personal Zakatable Wealth: Ø Cash in hand ( salary, bonus, income tax return, inheritance, cryptocurrency, stimulus check), bank account, stocks, and money held in retirement and pension account Ø For consumption or saving or investment • Business Zakatable Wealth: Trading goods, merchandise, exploited assets; such as rental properties, factories, taxicab,.. etc.
  • 14. 3/3/23 14 Zakatable Wealth …Continue • Agricultural Products: Crops from irrigated land, wherein the irrigation system entails cost and labor; crops from non-irrigated land watered by rain or natural springs • Livestock: Animals raised for commercial purposes, primarily sheep, goats, cows, and buffaloes
  • 15. 3/3/23 15 Zakatable Wealth …Continue • Treasure Troves (Rikaz): Ø Valuables that people have buried and left, natural resources such as oil, precious metals and gemstones. Ø This can be classified more specifically as: Hidden windfalls and discovered fortunes Ø Oil & gas Ø Mining
  • 16. 3/3/23 16 Zakatable Wealth …Continue • Honey from bees (10% according to a Hadith) • Dairy from livestock • Eggs from poultry • Silk from silk-worms • Zakah is potentially due on all products whose sources are not Zakatable
  • 17. 3/3/23 17 Non- Zakatable Wealth • Property for personal, family, and non- commercial use: Ø Food: as stored for consumption Ø Clothing Ø Residence: the domicile owned and occupied by the owner, including furnishings, utensils, etc. Ø Transportation.
  • 18. 3/3/23 18 Non- Zakatable Wealth…Continue • Domestic Animals and Poultry: If used for household, food and needs as follows: Ø Cows (1-29) Ø Sheep, goats (1-39) Ø Poultry (chicken and other fowl): unlimited, as long as they are for household use only. Ø Personal Use (pets, horses, etc.): unlimited.
  • 19. 3/3/23 19 Non- Zakatable Wealth…Continue Ø Tools: devices, instruments, and equipment used in one’s personal business Ø Agricultural Land: the land itself, animals, and equipment used for cultivation.
  • 20. 3/3/23 20 Non- Zakatable Wealth…Continue • Property in Public Trust (for the general public): Ø Masajid, hospitals, schools, orphanages, governmental nursing homes, etc. Ø Designated properties for endowment, along with the fund generated from these properties.
  • 21. 3/3/23 21 Non- Zakatable Wealth…Continue • Unlawful wealth: Ø Interest income, stolen property, etc. Ø That comes from forgery, extortion, bribery, monopoly, fraud, or cheating Ø Such a wealth must be returned in full to its lawful owners. If that is not possible, it is to be given away to the needy in its entirety.
  • 22. 3/3/23 22 Criteria of Zakah Payers • One is a Muslim • Reaching the minimum threshold ( ‫ﻧ‬ ‫ﺻ‬ ‫ﺎ‬ ‫ب‬ ) • The passage of one lunar year (not for all Zakatable wealth) • Adulthood, puberty, orphanage, and insanity have nothing to do with Zakatability • Zakah is a financial worship
  • 23. 3/3/23 23 Criteria of Zakatable Wealth • Exclusive ownership of threshold • Ability of growth (actually or potentially) • Passage of one lunar year • Access to the wealth (actually or potentially) • Examples of limited access: loan, IRA, 401(k), stocks, annuity
  • 24. 3/3/23 24 Briefly • Personal wealth 3 U.S. oz pure gold 2.5% • Business wealth 3 U.S. oz pure gold 2.5% • Tradable goods, 3 U.S. oz pure gold, 2.5% based upon the current wholesale value • Exploited assets U.S. oz pure gold 2.5% of net income • Agricultural products - irrigated 1,439 ~ lbs. 5% of harvest
  • 25. 3/3/23 25 Briefly • Agricultural products- non-irrigated 1,439 ~ lbs, 10% of harvest • Livestock-Ovine: 40 see special Zakah rate table • Livestock-Bovine: 30 see special Zakah rate table • Treasure Troves (hidden windfall & natural resources) 3 U.S. oz pure gold 20 % (the only case has 20%)
  • 26. 3/3/23 26 Threshold vs. Poverty Line • Nisab is not to be confused with the minimum standard of living (poverty line) • Nisab is the minimum amount in each Zakatable category of wealth used for the purpose of determining Zakah status. • Connecting Zakah with the poverty line is a mixing between Zakah and government taxes
  • 27. 3/3/23 27 Combining Assets to Reach Nisab • No need to combine 2 different categories of wealth (money and cattle for example) to constitute a threshold if none of them reached the threshold by itself • However, if they belong to the same category (money and stocks ), they should be combined
  • 28. 3/3/23 28 Consistency of Possessing Threshold • If Nisab is accumulated in the beginning and the end of their lunar fiscal year, then Zakah is due • No need to maintain the Nisab during the whole year • Zakatable money is what you have at the Zakah due date (ZDD), regardless of the fluctuated possession during the year
  • 29. 3/3/23 29 Salaries and Professional Fees • Whatever is spent on personal and family expenses prior to the ZDD is not subject to Zakah • Whatever remained until the ZDD is Zakatable, even if a lunar year did not pass on these assets yet • Zakah is not due on the flow of income itself during the year
  • 30. 3/3/23 30 Jewelry and Ornament • Anything made of gold, silver, diamonds, minerals, precious stones, etc is considered jewelry • No Zakah is due on jewelry if it is for personal use, and its value is within the average. • Attaining the quantity of extravagance or if used as a store of wealth makes the surplus Zakatable, only if it is gold or silver. • Other than gold or silver are not Zakatable, unless when owned for business purposes.
  • 31. 3/3/23 31 Retirement Fund • 401(K), 403(B), CD, Pension, annuity…. etc. are not fully-accessible money, yet they are growing • Zakah is calculated based on the following formula: • Withdrawable amount – prescribed penalty – prescribed tax = Zakatable amount • Deducting 10% to 15% fixed assents is allowed.
  • 32. 3/3/23 32 Financial Instruments • Stocks or shares represent ownership of a certain part of the capital of a corporation. • Trading in stocks is allowed, as long as : Ø the corporation conducts a permissible business. Ø Other criteria for permissibility are matched. • Bonds are certificates of an interest- bearing loan borrowed by the government. It is prohibited to trade in bonds.
  • 33. 3/3/23 33 Zakah on Stocks • Exploited Assets: if stocks are taken as a long- term investment and not actively traded in the stock market, then Zakah is due on the dividend only, based on 2.5% Zakah rate. • Trading Assents: if stocks are actively traded in the stock market, then Zakah is due on both, stocks and dividend, based on 2.5% Zakah rate.
  • 34. 3/3/23 34 Zakah on Bonds • Bonds are analogous to debt: they are interest- bearing loans • There is no Zakah due on the generated interest: rather the whole amount of interest is to be given to the needy or to any beneficial project for the community. • Zakah is imposed on the bond once it is paid back.
  • 35. 3/3/23 35 Other Financial Instruments • Options, Futures, Derivatives Ø Most of these instruments are not allowed Ø They do not represent commodities or services, as well as involve a lot of ambiguity and uncertainty Ø Only for a prohibited instrument, Zakah is due on its principal only, same rule as bonds.
  • 36. 3/3/23 36 Zakah on Loans • For the lender: the money is not Zakatable because of not having access to it. • Once the debt is paid back to him, Zakah will be due. • For the borrower: the money is Zakatable if all stipulations are satisfied, unless the whole debt is due in full. • This point is debatable as nothing has been mentioned in the Sunnah in this regard.
  • 37. 3/3/23 37 Mortgage and Other Payments • Only due payments are deductible from the Zakatable money • Total balance of home-mortgage or any other payments is not to be deducted, because it is not due yet. • This is regardless of how permissible the transaction that caused the monthly payment might be.
  • 38. 3/3/23 38 Determining the Value of Assets • Zakah is calculated based on the whole sale- market value of assets at the ZDD. • Not the invoice value or the retail value. • If Zakah was not computed and the market value increased or decreased after the ZDD; the due Zakah is still to be paid based on the market value determined on the ZDD.
  • 39. 3/3/23 39 Agricultural Products • Everything that the land produces that can be eaten and stored is Zakatable (grains, beans, fruit, dates, vegetables, etc. • Threshold is ~654 kilograms (5 Wasaq) • Output from irrigated land: 5% of net value after deducting the costs (irrigation, fertilizer, operation expense, labor, etc.) • Output from non-irrigated land: 10% of gross value
  • 40. 3/3/23 40 Livestock: Ovine (Sheep, Lamb & Goat) 1-39 none 40-120 1 121-200 2 201-300 3 301-400 4 Every 100 more Plus 1 per 100
  • 41. 3/3/23 41 Livestock: Bovine ( Cows, Buffalo) 1-29 none 30-39 1 (Yearling) 40-59 1 (2 years-old) 60-69 2 (yearling) 70 plus see special references
  • 42. 3/3/23 42 Livestock: Camels 5-24 ( 1 sheep for each 5 camels) 25-35 ( 1 one-year female camel ‫ﺑ‬ ‫ﻧ‬ ‫ت‬ ‫ﻣ‬ ‫ﺧ‬ ‫ﺎ‬ ‫ض‬ ) 36-45 ( 1 two years female camel ‫ﺑ‬ ‫ﻧ‬ ‫ت‬ ‫ﻟ‬ ‫ﺑ‬ ‫و‬ ‫ن‬ ) 46-60 ( 1 three years female camel ‫ﺣ‬ ِ ‫ﻘ‬ ‫ﺔ‬ ) 61-75 ( 1 four years female camel ‫ﺟ‬ ‫ذ‬ ‫ﻋ‬ ‫ﺔ‬ ) 76-90 ( 2 one-year female camels ‫ﺑ‬ ‫ﻧ‬ ‫ﺗ‬ ‫ﺎ‬ ‫ﻟ‬ ‫ﺑ‬ ‫و‬ ‫ن‬ ) 91-120 (2 three years female camels ‫ﺣ‬ ‫ﻘ‬ ‫ﺗ‬ ‫ﺎ‬ ‫ن‬ ) 121- up ( ‫ﺑ‬ ‫ﻧ‬ ‫ت‬ ‫ﻟ‬ ‫ﺑ‬ ‫و‬ ‫ن‬ for each 40, and ‫ﺣ‬ ِ ‫ﻘ‬ ‫ﺔ‬ for each 50)
  • 43. 3/3/23 43 Zakah Recipients • The poor ( ‫ا‬ ‫ﻟ‬ ‫ﻔ‬ ‫ﻘ‬ ‫ر‬ ‫ا‬ ‫ء‬ ): those who have insufficient resources, even with high income. • The needy ( ‫ا‬ ‫ﻟ‬ ‫ﻣ‬ ‫ﺳ‬ ‫ﺎ‬ ‫ﻛ‬ ‫ﯾ‬ ‫ن‬ ): those lacking any resources. • Zakah workers ( ‫ا‬ ‫ﻟ‬ ‫ﻌ‬ ‫ﺎ‬ ‫ﻣ‬ ‫ﻠ‬ ‫ﯾ‬ ‫ن‬ ‫ﻋ‬ ‫ﻠ‬ ‫ﯾ‬ ‫ﮭ‬ ‫ﺎ‬ ): if Zakah administration is performed by non-governmental agencies, they should specify to Zakah-payers the percentage deducted for administrative fees.
  • 44. 3/3/23 44 Zakah Recipients……Continue • Those whose hearts are to be reconciled ) ‫ا‬ ‫ﻟ‬ ‫ﻣ‬ ‫ؤ‬ ‫ﻟ‬ ‫ﻔ‬ ‫ﺔ‬ ‫ﻗ‬ ‫ﻠ‬ ‫و‬ ‫ﺑ‬ ‫ﮭ‬ ‫م‬ ( . This category includes: Ø New converts who suffer alienation and estrangement after embracing Islam Ø Leaders who have an influence on their non- Muslim followers Ø Being a Muslim is a condition for the eligibility for receiving Zakah under this category, according to the strongest opinion.
  • 45. 3/3/23 45 Zakah Recipients……Continue • Those in bondage ( ‫ﻓ‬ ‫ﻲ‬ ‫ا‬ ‫ﻟ‬ ‫ر‬ ‫ﻗ‬ ‫ﺎ‬ ‫ب‬ ) (slaves and captives): this is one of the ways Islam has stood against slavery. • The debt-ridden ( ‫ا‬ ‫ﻟ‬ ‫ﻐ‬ ‫ﺎ‬ ‫ر‬ ‫ﻣ‬ ‫ﯾ‬ ‫ن‬ ): under the following conditions: Ø The debtor must be in need for the financial aid. He does not have to be poor, but he must be unable to pay the debt off. Ø The debt was incurred because of lawful expenses Ø The debt is due immediately.
  • 46. 3/3/23 46 Zakah Recipients……Continue In the cause of Allah ( ‫ﻓ‬ ‫ﻲ‬ ‫ﺳ‬ ‫ﺑ‬ ‫ﯾ‬ ‫ل‬ ‫ﷲ‬ ) Ø Traditionally: sponsoring volunteers in legitimate Jihad activities. Ø Linguistically: “Jihad” means exerting effort, so any lawful effort to propagate Islam is considered Jihad. a) "Fight the polytheists [only those who fight you] with your wealth, lives and tongues” b) “ Ride the camel, as Haj is for the cause of Allah”
  • 47. 3/3/23 47 Zakah Recipients……Continue In the cause of Allah ( ‫ﻓ‬ ‫ﻲ‬ ‫ﺳ‬ ‫ﺑ‬ ‫ﯾ‬ ‫ل‬ ‫ﷲ‬ ) Ø Fiqh Councils agree that Zakah could be paid for Da’wah activities as needed : a) Muslim World League in 1405 A.H b) European Council of Fatwa and Research c) Assembly of Muslim Jurists of America
  • 48. 3/3/23 48 Zakah Recipients……Continue Wayfarer ( ‫ا‬ ‫ﺑ‬ ‫ن‬ ‫ا‬ ‫ﻟ‬ ‫ﺳ‬ ‫ﺑ‬ ‫ﯾ‬ ‫ل‬ ): Ø Anyone stranded by circumstances, without access to money for basic needs Ø Refugees and political asylees and travelers are included
  • 49. 3/3/23 49 Non-Zakah Recipients Ø The rich Ø The work and earning capable Ø Devotees who refuse to work Ø Renouncers of Islam Ø Non-Muslims Ø Ascendants and descendants Ø The wife of the Zakah payer
  • 50. 3/3/23 50 Restriction on Distribution Ø No maximum amount to give to one recipient. Ø No obligation to distribute Zakah to all the 8 categories Ø No obligation to give via cash money Ø No obligation even to give all poor people in the area Ø No annual distribution is required; paying on monthly basis is acceptable, as long as you pay in advance.
  • 51. 3/3/23 51 Payment Timing Ø Zakah year ) ‫ا‬ ‫ﻟ‬ ‫ﺤ‬ ‫ﻮ‬ ‫ل‬ ( starts once you constitute the minimum threshold Ø Adjusting the ZDD is acceptable, as long as you do not delay your Zakah payment Ø Deferring Zakah payment is not allowed, unless there is a legitimate reason.
  • 52. 3/3/23 52 Delaying Zakah Payment Ø Loosing the Zakah money because of unjustified delay in paying it does not waive the liability of the Zakah payer Ø If the Zakah money is lost because of some reasons beyond one’s control, then it is waived
  • 53. 3/3/23 53 Prepaid & Unpaid Zakah Ø Pre-payment of Zakah is permissible Ø Unpaid Zakah for the past years is to be paid as soon as possible, and no one has the authority to waive it Ø Death does not relieve one from paying his Zakah. It must be deducted from his estate before the legal heirs take their share
  • 54. 3/3/23 54 Paying in Cash vs. in Kind Ø Zakah must be paid in the same value but does NOT have to be paid in the same kind of wealth. Ø For instance, if one is paying Zakah on crops, the sum may be converted to cash money and paid accordingly.
  • 55. 3/3/23 55 Valid Zakah Payment Ø Proper intention prior to the payment Ø However, debt-waiving could be counted as Zakah, according to a valid opinion. Ø Proper assessment (paying a minimum of the due Zakah) Ø Proper receipt: assuring that Zakah is transferred to the eligible recipients, either directly, or through a trustworthy agency
  • 56. 3/3/23 56 Authority to Accept Zakah Ø Muslim government. Ø Trustworthy organizations Ø Muslim community (masjid, school, etc.) Ø Individuals
  • 57. 3/3/23 57 Criteria for Zakah Worker Ø Muslim ( preferably) Ø Sane Ø Adult Ø Trustworthy Ø Efficient and capable Ø Does not accept gifts or bribes Ø Report and declare whatever he collects
  • 58. 3/3/23 58 Rules for Distribution Ø Zakah payers have the right to restrict the use of their payments (making it only for orphans, widows, etc) Ø If the trustee/agent can not comply with the restriction, he should get another approval from the payer to give it to another recipient, otherwise, Zakah money has to be returned.
  • 59. 3/3/23 59 Transporting Zakah Ø The governmental agency has the right to spend the Zakah locally or nationally based on need Ø Other organizations should adhere to the Zakah payer’s request Ø Individuals should distribute their Zakah locally, unless there is a need to send it nationally or internationally.
  • 60. 3/3/23 60 Online Zakah Calculation https://www.zakifinancial.com/z aki-zakat-calculator
  • 61. 3/3/23 61 Thank You Please contact me : Ø Dr.Main@GuidanceCollege.org Ø (313)-641-6238 Ø Shariah Compliance Consultancy: Ø https://clarity.fm/drmainalqudah