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Farā’id (the Islamic Law of Inheritance)
1
Professor Ahmad Bello Dogarawa
Department of Accounting, Ahmadu Bello University Zaria, Nigeria
Saturday, February 24, 2024
Concept of Farā’id
01
Some Fiqh issues in
Farā’id
02
Some special
cases of
inheritance
03
04
Inheritance and
estate planning
05
Conclusion
06
Outline
Why Islamic law of
inheritance
Farā’id (Islamic law of inheritance) is the law
which determines the manner and order of distribution of
the assets of a deceased Muslim.
Concept of Farā’id
3
Farā’id represents a mechanism of wealth transfer from one
generation to the next so as to assist members of one’s
family to develop and make progress at an appropriate time
in their lives after his death.
4
Concept of Farā’id [Cont’d.]
In Islam, the knowledge of distribution of a deceased Muslim’s
assets in accordance with the law and teaching of the Sharī’ah
is among the critical fields of specialisation which a Muslim
community should have a good representation.
Concept of Farā’id [Cont’d.]
5
• The subject matter of inheritance is adequately covered in
the Qur’an [Q4:11, 12, and 176], many Hadith of the
Prophet (pbuh) and statements of the Sahābah.
• Allah the Most High describes the entire provisions on
inheritance as the limits set by Him [Q4:13-14]; an
obligation from Him [Q4:11]; and a will/commandment
[Q4:12].
Concept of Farā’id [Cont’d.]
6
Issues
Rights attached
Basis of
inheritance
Conditions for
entitlement
a) Redemption of mortgaged property.
b) Funeral expenses
c) Payment of all the debts of the deceased,
including the debts of Allah.
d) Execution of valid Waṣiyyah.
e) Sharing of the residue of the estate to the
heirs.
• Marriage
• Lineage
• Mastership/mistress-ship
1) Establishing the death of the person to be
inherited.
2) Establishing that the heirs are alive before
the death of the person to be inherited.
3) Establishing the relationship between each
heir with the deceased.
Some Fiqh Issues in Farā’id
7
Issues
Impediments
to inheritance
modes of
inheritance
Other issues
a) Murder/homicide
b) Difference of religion: there is no inheritance
between a Muslim and a non-Muslim.
c) A child born out of wedlock shall not inherit
the man responsible for his pregnancy, but
shall inherit his mother.
• Fixed share
• Agnation
• Relations connected through females
1) After the prescribed shares are determined
and allotted, the heirs or some of them may
agree to vary the prescribed distribution
formula with mutual consent.
2) Delay in the distribution of the estate shall
not be permitted where even one heir claims
to suffer harm on account of the delay.
Some Fiqh Issues in Farā’id [Cont’d.]
or both
8
Five reasons have been identified by Muslim scholars:
Why Islamic Law of Inheritance
1
2
3
4
To break up the concentration of wealth in individuals and
spread it out in society.
To respect the property right of ownership of an individual
earned through honest means.
To hammer in the consciousness of man the fact that he is not
the absolute owner of wealth he produces but its trustee.
To consolidate the family system which is regarded as the
social unit of an Islamic society.
To give incentive to work and encourage economic activity as
sanctioned by Islam.
5
Adapted from: https://www.iium.edu.my/deed/hadith/muslim/011_smt.html
9
Women
Unborn
child
Test Tube
Baby
Adopted
child
Simultaneous
death
Negotiation/
renunciation
Missing
person
Controversial
heir
Some Special Cases in Inheritance
Expelled or
illegitimate child
Inheritance of
women
The same share as the man
More share than the man
Receives less than the man
Where she receives and the man
receive none
Some Special Cases in Inheritance [Cont’d.]
Heirs
Personal
Others
َ
‫ك‬
َّ
‫ن‬ِ‫إ‬
َ
َ
‫ن‬
َ
‫أ‬
َ
َ
‫ر‬‫ذ‬‫ت‬
َ
َ
‫ك‬‫ت‬‫ث‬‫ر‬‫و‬
َ
َ
‫اء‬‫ي‬ِ‫ن‬‫غ‬
َ
‫أ‬
َ
َ‫ر‬
‫ي‬‫خ‬
َ
َ
‫ن‬ ِ
‫م‬
َ
َ
‫ن‬
َ
‫أ‬
َ
َ
‫م‬
ُ
‫ه‬‫ر‬‫ذ‬‫ت‬
َ
َ
‫ة‬
َ
‫ال‬‫ع‬
َ
َ
‫ون‬
ُ
‫ف‬
َّ
‫ف‬
َ
‫ك‬‫ت‬‫ي‬
َ
َ
‫اس‬
َّ
‫لن‬
َ
‫ا‬
“To leave your heirs rich is
better than to leave them poor
and begging from people.”
َ‫ك‬ِ‫َوارث‬ ُ‫َومال‬‫مت‬
َّ
‫كَماَقد‬
ُ
‫مال‬
َ
‫رت‬
َّ
‫ماَأخ‬
“Your wealth is that
which you have sent
forward, but that
which you retains
belongs to your heir.”
َ
‫ن‬ ِ
‫م‬
َ
َِ
‫د‬‫ع‬‫ب‬
َ
َ
‫ة‬َّ‫ي‬ ِ
‫ص‬‫و‬
After payment of
the bequest
َ
‫ل‬‫ف‬
َ
َ
‫ة‬َّ‫ي‬ ِ
‫ص‬‫و‬
َ
َ
‫ث‬ِ
‫ار‬‫و‬ِ‫ل‬
No bequest must
be made to a heir.
Domains of inheritance planning:
Inheritance and Estate Planning for Muslims
12
To be able to cater for the three domains, one needs to
acquire, enhance, purify and preserve wealth in accordance
with the rules of Sharī’ah.
13
Inheritance and Estate Planning for Muslims [Cont’d.]
Since the shares of inheritance are not useful to the
property-owner after death but accountability awaits him, it
is important for a Muslim to strike a balance between
personal, charitable and philanthropic spending during
lifetime and leaving wealth for successors to inherit.
14
Inheritance and Estate Planning for Muslims [Cont’d.]
Heirs
&
others
Self
Use a balancing scale to put forward part of your wealth for
self benefit and preserve part of it for inheritance.
Conclusion
15
Thank you for listening
16

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Farā’id (the Islamic Law of inheritance)_Metlaw&FBNQuest_2024.pdf

  • 1. Farā’id (the Islamic Law of Inheritance) 1 Professor Ahmad Bello Dogarawa Department of Accounting, Ahmadu Bello University Zaria, Nigeria Saturday, February 24, 2024
  • 2. Concept of Farā’id 01 Some Fiqh issues in Farā’id 02 Some special cases of inheritance 03 04 Inheritance and estate planning 05 Conclusion 06 Outline Why Islamic law of inheritance
  • 3. Farā’id (Islamic law of inheritance) is the law which determines the manner and order of distribution of the assets of a deceased Muslim. Concept of Farā’id 3
  • 4. Farā’id represents a mechanism of wealth transfer from one generation to the next so as to assist members of one’s family to develop and make progress at an appropriate time in their lives after his death. 4 Concept of Farā’id [Cont’d.]
  • 5. In Islam, the knowledge of distribution of a deceased Muslim’s assets in accordance with the law and teaching of the Sharī’ah is among the critical fields of specialisation which a Muslim community should have a good representation. Concept of Farā’id [Cont’d.] 5
  • 6. • The subject matter of inheritance is adequately covered in the Qur’an [Q4:11, 12, and 176], many Hadith of the Prophet (pbuh) and statements of the Sahābah. • Allah the Most High describes the entire provisions on inheritance as the limits set by Him [Q4:13-14]; an obligation from Him [Q4:11]; and a will/commandment [Q4:12]. Concept of Farā’id [Cont’d.] 6
  • 7. Issues Rights attached Basis of inheritance Conditions for entitlement a) Redemption of mortgaged property. b) Funeral expenses c) Payment of all the debts of the deceased, including the debts of Allah. d) Execution of valid Waṣiyyah. e) Sharing of the residue of the estate to the heirs. • Marriage • Lineage • Mastership/mistress-ship 1) Establishing the death of the person to be inherited. 2) Establishing that the heirs are alive before the death of the person to be inherited. 3) Establishing the relationship between each heir with the deceased. Some Fiqh Issues in Farā’id 7
  • 8. Issues Impediments to inheritance modes of inheritance Other issues a) Murder/homicide b) Difference of religion: there is no inheritance between a Muslim and a non-Muslim. c) A child born out of wedlock shall not inherit the man responsible for his pregnancy, but shall inherit his mother. • Fixed share • Agnation • Relations connected through females 1) After the prescribed shares are determined and allotted, the heirs or some of them may agree to vary the prescribed distribution formula with mutual consent. 2) Delay in the distribution of the estate shall not be permitted where even one heir claims to suffer harm on account of the delay. Some Fiqh Issues in Farā’id [Cont’d.] or both 8
  • 9. Five reasons have been identified by Muslim scholars: Why Islamic Law of Inheritance 1 2 3 4 To break up the concentration of wealth in individuals and spread it out in society. To respect the property right of ownership of an individual earned through honest means. To hammer in the consciousness of man the fact that he is not the absolute owner of wealth he produces but its trustee. To consolidate the family system which is regarded as the social unit of an Islamic society. To give incentive to work and encourage economic activity as sanctioned by Islam. 5 Adapted from: https://www.iium.edu.my/deed/hadith/muslim/011_smt.html 9
  • 11. Inheritance of women The same share as the man More share than the man Receives less than the man Where she receives and the man receive none Some Special Cases in Inheritance [Cont’d.]
  • 12. Heirs Personal Others َ ‫ك‬ َّ ‫ن‬ِ‫إ‬ َ َ ‫ن‬ َ ‫أ‬ َ َ ‫ر‬‫ذ‬‫ت‬ َ َ ‫ك‬‫ت‬‫ث‬‫ر‬‫و‬ َ َ ‫اء‬‫ي‬ِ‫ن‬‫غ‬ َ ‫أ‬ َ َ‫ر‬ ‫ي‬‫خ‬ َ َ ‫ن‬ ِ ‫م‬ َ َ ‫ن‬ َ ‫أ‬ َ َ ‫م‬ ُ ‫ه‬‫ر‬‫ذ‬‫ت‬ َ َ ‫ة‬ َ ‫ال‬‫ع‬ َ َ ‫ون‬ ُ ‫ف‬ َّ ‫ف‬ َ ‫ك‬‫ت‬‫ي‬ َ َ ‫اس‬ َّ ‫لن‬ َ ‫ا‬ “To leave your heirs rich is better than to leave them poor and begging from people.” َ‫ك‬ِ‫َوارث‬ ُ‫َومال‬‫مت‬ َّ ‫كَماَقد‬ ُ ‫مال‬ َ ‫رت‬ َّ ‫ماَأخ‬ “Your wealth is that which you have sent forward, but that which you retains belongs to your heir.” َ ‫ن‬ ِ ‫م‬ َ َِ ‫د‬‫ع‬‫ب‬ َ َ ‫ة‬َّ‫ي‬ ِ ‫ص‬‫و‬ After payment of the bequest َ ‫ل‬‫ف‬ َ َ ‫ة‬َّ‫ي‬ ِ ‫ص‬‫و‬ َ َ ‫ث‬ِ ‫ار‬‫و‬ِ‫ل‬ No bequest must be made to a heir. Domains of inheritance planning: Inheritance and Estate Planning for Muslims 12
  • 13. To be able to cater for the three domains, one needs to acquire, enhance, purify and preserve wealth in accordance with the rules of Sharī’ah. 13 Inheritance and Estate Planning for Muslims [Cont’d.]
  • 14. Since the shares of inheritance are not useful to the property-owner after death but accountability awaits him, it is important for a Muslim to strike a balance between personal, charitable and philanthropic spending during lifetime and leaving wealth for successors to inherit. 14 Inheritance and Estate Planning for Muslims [Cont’d.]
  • 15. Heirs & others Self Use a balancing scale to put forward part of your wealth for self benefit and preserve part of it for inheritance. Conclusion 15
  • 16. Thank you for listening 16