Zakat

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Zakat

Zakat is one of the cardinal doctrines of Islam. It literally means “purification”, as used in the Holy Quran:

“Take of their wealth a charity, to purify them and to cleanse them thereby.....”

Like prayers and fasting, Zakat is also obligatory on the Muslims. Prayers and fasting are acts of physical worship, while Zakat is an act of financial worship. Great emphasis has been laid on the payment of Zakat; there are 82 places in Holy Quran that stress great importance on the payment of Zakat and 23 times its importance is emphasized along with the obligatory prayers. One who is liable for Zakat and does not pay it commits a great sin. The Holy Quran condemns those who do not pay Zakat:

“And those who hoard up gold and silver and spent it not in God’s way, announce to them a painful chastisement. On the Day of Judgment when it (the gold and silver) shall be heated in the fire of Hell, then shall be branded with it their forehead and their sides and their backs (saying unto them) “this is what you hoarded up for yourselves, therefore taste what you hoarded up”. (Chapter at-Tawbah, verse 34-35)

Islam wants every man to live in honour and dignity. It has therefore made the Zakat a duty for the rich to help the poor. A Muslim who has surplus wealth must pay some parts of it as Zakat and Khums every year. It helps make life happy and comfortable for everyone.

According to the 60th verse of chapter Al-Tawbah of the Holy Quran, Zakat can be given to the following eight types of people:

(1) The poor

(2) The destitute

(3) Agents who collect Zakat

(4) Those non-Muslims who are inclined to Islam

(5) Slaves

(6) Those who are indebted and are unable to repay the debt

(7) Stranded travellers

(8) In the way of Allah (“Fee Sabeelillah”)

Rule no.1856. It is obligatory to pay Zakat on the following nine things:

(1) Wheat

(2) Barley

(3) Dates

(4) Raisins

(5) Gold

(6) Silver

(7) Camel

(8) Cow

(9) Sheep (including goat)

And if a person is the owner of any of these nine things he should, in accordance with the conditions which will be mentioned later, put their fixed quantity to one of the uses as prescribed.

Rule no.1857. On the basis of obligatory precaution, Zakat should be paid on Sult, which is a soft grain like wheat with the property of barley and on 'Alas, which is like wheat and is the food of the people of San'a (Yemen).

Conditions for the obligation of Zakat

Rule no.1858. Payment of Zakat becomes obligatory only when the property reaches the prescribed taxable limit which will be discussed later, and if the owner of the property is a mature, sane and free person, and can use it freely.

Rule no.1859. If a person remains the owner of cow, sheep, camel, gold and silver for 11 months, the payment of Zakat becomes obligatory on him from the first of the 12th month; but he should calculate the beginning of the new year after the end of the 12th month.

Rule no.1860. If the owner of camel, cow, sheep, gold and silver became adult during the year, for example if a child becomes the owner of forty sheep on the first of Muharram and after two months he becomes adult, Zakat will become obligatory on him after completion of eleven months since he became an adult.

Rule no.1861. Payment of Zakat on wheat and barley becomes obligatory when they are recognised as wheat and barley. And Zakat on raisins becomes obligatory when they are called grapes. And Zakat on dates becomes obligatory when Arabs call it Tamar. However, the time for determining the taxable limit and payment of Zakat on wheat and barley is when they are threshed and the grains are separated from chaff; and the time for payment of Zakat on raisins and dates is when they are dried.

Rule no.1862. If the owner of items like wheat, barley, raisins and dates is adult, sane and free, or he can dispose it or have a discretion over it at the time of Zakat becoming obligatory on these items, he should pay Zakat on them. And if he is not adult and sane, Zakat is not obligatory on him.

Rule no.1863. If the owner of cow, sheep, camel, gold and silver remained insane throughout a year, or part of it, Zakat will not be obligatory upon him.

Rule no.1864. If the owner of cow, sheep, camel, gold and silver remains intoxicated or unconscious during a part of the year, he is not exempted from payment of Zakat, and the position is the same if at the time of Zakat becoming obligatory on wheat, barley, dates and raisins, he is intoxicated or unconscious.

Rule no.1865. If a person has no discretion over his property (on which Zakat is obligatory) because of usurpation, Zakat will not be obligatory on it.

Rule no.1866. If a person borrows gold, silver or any other thing on which it is obligatory to pay Zakat, and it remains with him for a year, he should pay Zakat on it, and the lender has to pay nothing.

Zakat of wheat, barley, dates and raisins.

Rule no.1867. Zakat on wheat, barley, dates and raisins becomes obligatory when their quantity reaches the taxable limit which is 847 kg.

Rule no.1868. If a person and members of his family consume the grapes, dates, barley and wheat, on which payment of Zakat has become obligatory, or if, for example, he gives these things to a poor person without the intention of paying Zakat, he should give Zakat on the quantity used.

Rule no.1869. If the owner of wheat, barley, dates and grapes dies after Zakat on it has become obligatory, that quantity of Zakat should be paid from his estate. However, if he dies before Zakat becomes obligatory, then each one of his heirs, whose share reaches the taxable limit, should pay Zakat from his own share.

Rule no.1870. A person, who has been appointed by the qualified jurist to collect Zakat, can demand it at the time of harvest when wheat and barley are threshed and chaff is separated from grains, and when the dates and grapes become dry. And if the owner of these items does not give Zakat, and they perish, the owner should compensate for it.

Rule no.1871. If a person becomes the owner of the trees of dates or grapes or the crops of wheat or barley, and subsequently Zakat become obligatory on them, one should pay Zakat on them.

Rule no.1872. If a person sells the crops and trees after Zakat on wheat, barley, dates and grapes becomes obligatory, the seller should pay the Zakat on them, and if he pays, it will not be obligatory on the buyer to pay anything.

Rule no.1873. If a person purchases wheat or barley or dates or grapes, and knows that the seller has paid Zakat on them, or doubts whether or not he has paid it, it is not obligatory on him (i.e. the buyer) to pay anything. But if he knows that he (the seller) has not paid Zakat on them, and the qualified jurist does not allow the transaction of that part of the commodity which is necessary to give as Zakat, then the transaction of that part is void. And the qualified jurist can take that part of commodity as Zakat from the buyer. And if the qualified jurist allows the transaction of that part of commodity which is equal to that upon which Zakat becomes obligatory, then the transaction is in order, and the buyer should pay the price of that part to the qualified jurist. And if he has paid the price of that part to the seller, he can take it back from the seller.

Rule no.1874. If the weight of wheat, barley, dates or grapes is about 847 kilograms when they are wet, and reduces when they become dry, payment of Zakat on them is not obligatory.

Rule no.1875. If a person disposes of wheat, barley and dates before the time of drying up, and if they reach the taxable limit after they have dried up, he should pay Zakat on them.

Rule no.1876. There are three kinds of dates:

(i) Those which are dried up. Rules regarding the Zakat payable on them have already been explained above.

(ii) Those which are eaten when they are ripe.

(iii) Those which are eaten before they are ripened.

As for the second kind, if its weight would have reached 847 kilograms after having dried up, Zakat on it becomes obligatory.

And as for the third kind, Zakat on it is not obligatory, although the recommended precaution is that Zakat is paid on them.

Rule no.1877. If a person has paid Zakat once on wheat, barley, dates and raisins, no further Zakat is payable on it, even if they remain with him for a few years.

Rule no.1878. If wheat, barley, dates and grapes are irrigated by rain or river, or if they benefit from the moisture of the land, like in the case of Eygptian crops, the Zakat payable on them is 10%, and if they are watered with buckets etc. the Zakat payable on them is 5%.

Rule no.1879. If wheat, barley, dates and grapes are irrigated with both rain water as well as water supplied with buckets etc. and if it is commonly said that they have been irrigated with bucket water etc. the Zakat payable on them is 5% and if it is said that they have been irrigated with river and rain water, the Zakat payable on them is 10%; and if it is commonly said that they have been irrigated jointly with both, the Zakat payable on them is 7.5%.

Rule no.1880. If a person doubts about the common impression, and is not able to determine whether the crop was irrigated by rain alone or by rain and buckets together, it will be sufficient for him to pay 7.5% Zakat.

Rule no.1881. If a person doubts and does not know whether it will be customarily held that the land was irrigated by both ways, or that it has been watered with buckets etc. it will be sufficient for him to pay 5%. And the position will be the same if the common opinion would probably be that it was irrigated with rain water.

Rule no.1882. If wheat, barley, dates and grapes are irrigated with rain and canal water and, although they did not need bucket water, yet it was also supplied with no helpful result for the crop, the Zakat on them is 10%. And if they are watered with bucket water, without having any need of canal and rain water, but are also supplied with canal and rain water without being helpful to the crop, the Zakat on them is 5%.

Rule no.1883. If a crop is watered with bucket etc. and in the adjoining land he raises a crop which benefits from the moisture of that land (which is irrigated with bucket water etc.) and does not need extra watering, the Zakat of the crop which is watered with bucket is 5% and the Zakat of the crop in the adjoining land is 10%.

Rule no.1884. A person cannot deduct the expenses spent by him on the production of wheat, barley, dates and grapes from the income obtained from them, before determining the minimum taxable limit. Hence if the weight of any one of them, before calculating the expenses, was about 847 kilograms, Zakat is obligatory on it. And after determining the taxable limit he should deduct the expenses and then pay Zakat from the remaining part.

Rule no.1885. A person who has used seeds for farming, whether he owned them or he bought them, cannot deduct their value from the total harvest for calculating the minimum taxable limit. In fact, he should calculate the taxable limit taking into account the entire crop.

Rule no.1886. It is not obligatory to pay Zakat on what the government takes away from the goods or wealth itself. For example, if the harvest is 850 kilograms, and the government takes 50 kilograms from it as taxation, it is obligatory to pay Zakat on 800 kilograms only.

Rule no.1887. It is not obligatory for a person to wait until wheat and barley pile up for threshing, and the grapes and dates become dry, before paying Zakat. It is permissible that as soon as payment of Zakat becomes obligatory, he can calculate the value of the amount of Zakat and he can pay that value as Zakat.

Rule no.1888. After Zakat becomes obligatory, a person can give Zakat on the standing crops, or dates or grapes, before their being harvested or picked, to the deserving poor, or to the qualified jurist or his agent, on the basis of joint ownership, and then make them share the expenses.

Rule no.1889. When a person hands over Zakat of crops or dates or grapes in their essential forms to the qualified jurist or his agent, or to the deserving poor person, it is not necessary for him to look after those things as a joint owner, free of charge. He can charge them rental as long as these things remain on his land for harvesting and drying up.

Rule no.1890. If a person owns wheat, barley, dates and grapes in various cities, where the time of ripening of crops and fruits differ from one another, and they are not all received at one time, if all of them are considered to be the harvest of one and the same year, and if the thing which ripens first reaches the taxable limit i.e. 847 kilograms, he should pay Zakat on it at the time of its ripening and he should pay Zakat on the remaining crops when they are received. But if the crop which is ready first, does not reach the minimum taxable limit, he should wait until other crops are ready. If they in total reach the taxable limit, Zakat on them will be obligatory; otherwise Zakat will not be obligatory on them.

Rule no.1891. If a date tree or grape vine bears fruit twice in a year and when combined they reach the minimum taxable limit, it is obligatory as a precaution, to pay its Zakat.

Rule no.1892. If a person has a quantity of dates or grapes which have not dried up, and which would reach the taxable limit when dried up, he can pay them in their fresh form (i.e. dates and grapes) with the purpose of giving Zakat, provided that, if they were dry they would be equal to the obligatory amount of Zakat.

Rule no.1893. If it is obligatory on a person to pay Zakat on dry dates or raisins, he cannot replace it with fresh, green dates or grapes. And, if he calculates the value of Zakat and gives green grapes or dates or other dry raisins or dates against that value, it is a problematic matter. Also, if it is obligatory on a person to pay Zakat on green dates or grapes, he cannot pay it with dry dates or raisins; and if after calculating the value of Zakat, he pays it from other dates or grapes, it will be a problematic matter, even if the other dates and grapes were green and fresh. But if the qualified jurist gives permission, then there is no objection.

Rule no.1894. If a person dies with a debt, and has a property on which Zakat has become liable, it is necessary that, in the first instance, the entire Zakat should be paid out from that property, and thereafter pay his debt.

Rule no.1895. If a person dies with a debt and also has wheat, barley, dates or grapes, and before Zakat on these things became obligatory, his heirs paid his debt from other property, the heir, whose share equals to 847 kilograms, should pay Zakat. And if the debt of the deceased was not paid before Zakat on these things became obligatory, and if his estate just equals his debt, it is not obligatory for the heirs to pay any Zakat. And if the property of the deceased is more than his debt, the ratio of the commodity liable for Zakat should be taken into consideration in proportion to the entire property, and the Zakat on that commodity should be paid in the same proportion. In the residue, whichever of the heirs whose share reaches the minimum taxable limit should pay Zakat on it.

Rule no.1896. If wheat, barley, dates and raisins, on which Zakat has become obligatory, are partly of good quality and partly inferior quality, the obligatory precaution is that Zakat for each of the two parts should be given separately from its respective type.

Taxable limits of gold

Rule no.1897. There are two taxable limits of gold:

(i) The first limit is 20 legal mithqals (the official unit used for measuring such weight as per Islamic laws, one legal mithqal being equal to 3.456 grams, and which is equal to about 15 current mithqals as per today’s use). Hence, when the quantity of gold reaches 20 legal mithqals and the other requisite conditions which have been mentioned above are also fulfilled, one should pay as Zakat 1/40th part of it (which is equal to half a legal mithqal or 9 Nukhud, another old unit of measurement, and is equal to 1.728 gms). And if the quantity of gold does not reach this limit, it is not obligatory to pay Zakat on it.

(ii) The second taxable limit of gold is applicable when gold, in addition to 20 legal mithqals, is further increased by an additional 4 legal mithqals (which equals 3 current mithqals), i.e. the total amount of gold should be at least 24 legal mithqals (18 current mithqals); and one should pay the Zakat on the total quantity at the rate of 2.5%.

If the addition is less than 4 legal mithqals, Zakat will be payable on 20 legal mithqals only; and it will not be obligatory to pay it on the additional quantity. The same rule applies as and when ongoing additions take place in the quantity of gold, like, if a further increase of 4 mithqals takes place, Zakat should be paid on the entire quantity, and if the increase is less than that, no Zakat will be payable.

Taxable limits of silver

Rule no.1898. There are two taxable limits for silver:

(i) The first is 105 current mithqals, equal to 483.88 grams. Therefore, when the quantity of silver reaches that limit, and other necessary conditions are also fulfilled, one should pay 2.5% of it as Zakat. And if the quantity of silver does not reach the aforesaid limit, it is not obligatory to pay Zakat on it.

(ii) The second limit of silver is when there is an addition of 21 current mithqals, that is, if there is an addition of 21 mithqals on the 105 mithqals, the Zakat should be paid on 126 (current) mithqals. If the addition is less than 21 mithqals he should pay Zakat on 105 mithqals only, and no Zakat is payable on the additional quantity. The same rule applies as and when ongoing additions take place in the quantity of silver, for example, if 21 mithqals are further added, he should pay Zakat on the entire quantity, and if the addition is less than that, Zakat is not liable on the quantity which has been added and is less than 21 mithqals. Thus, if a person gives 1/40 of all the gold or silver he possesses, he will have paid the obligatory Zakat, and possibly even more than that. For example, if a person has 110 mithqals of silver and gives 2.5% of that as Zakat, he will have paid Zakat on 105 mithqals which was obligatory, and also on 5 mithqals which was not obligatory.

Rule no.1899. If a person possesses gold or silver which has reached the taxable limit, and even if he has paid Zakat on it, he should continue to pay Zakat on it every year, as long as it does not reduce from the minimum limit.

Rule no.1900. Zakat on gold and silver becomes obligatory only when they are made into coins, and are in currency for transactions. Zakat should, however, be paid on them even if their stamp has been effaced.

Rule no.1901. It is obligatory to pay Zakat on coined gold and silver worn by women as ornaments, as long as transactions can be made with them as gold and silver currency. It is not obligatory to pay Zakat on them if they have ceased to be legal tenders.

Rule no.1902. As mentioned earlier, if a person possesses gold or silver of taxable quantity for eleven months, Zakat becomes obligatory on them. If they reduce to below the first minimum taxable limit any time during the period of eleven months, Zakat is not obligatory on that person.

Rule no.1903. If a person possesses gold and silver neither of which is equal to the first taxable limit – for example, if he has 103 mithqals of silver and 14 mithqals of gold –Zakat is not obligatory on him.

Rule no.1904. If during the period of 11 months, a person who possesses gold and silver exchanges them with other gold and silver, or for something else, or melts them, it is not obligatory for him to pay Zakat on them. However, if he changes them to avoid payment of Zakat, the recommended precaution is that he should pay Zakat.

Rule no.1905. If a person melts gold and silver coins in the twelfth month, he should pay Zakat on them, and if their weight or value is reduced because of melting, he should pay Zakat which was obligatory on those coins before they were melted.

Rule no.1906. If gold and silver possessed by a person is partly of superior quality and partly of inferior quality, he can pay Zakat of each from its respective quality. In fact if some quantity of inferior quality of gold or silver is present within the taxable limit, he can pay Zakat from inferior quality. But it is better to pay the entire Zakat from superior quality

Rule no.1907. If gold and silver coins have more than usual quantity of alloy, but if they are still known as gold and silver coins, payment of Zakat on them is obligatory if they have reached the taxable limit, although in their pure form they may not reach the taxable limit. But, if they are not called gold and silver coins, liability of Zakat on them is problematic, even if in their pure form they may reach the taxable limit.

Rule no.1908. If gold and silver coins have a usual amount of alloy in them, there is no harm in paying Zakat on them with gold and silver coins which contain more than usual quantity of alloy, or with coins which are not made of gold and silver, provided that its quantity equals the value of Zakat.

Zakat payable on camels, cows and sheep (and goats)

Rule no.1909. For Zakat on camels, cows and sheep (and goats), there are two additional conditions besides the conditions mentioned earlier.

(1) The first condition: The animal should not have worked during the whole year. And if it is used to work even for one or two days during the year, as a precaution, Zakat becomes obligatory on it.

(2) The second condition: The animal should have grazed in the jungle or open fields for one year. If it is fed with cut or plucked grass, or if it has grazed in the farm owned by its owner, or somebody else, there is no Zakat on it, but when it was only a matter of a day or two during which the animal was fed with the grass from its master's farm, as a precaution, Zakat is obligatory on it.

Rule no.1910. If a person purchases or leases for his camel, cow and sheep, a pasture which has not been cultivated by anyone, then liability of Zakat is problematic, though as a precaution, Zakat should be paid. But, if he pays tax on grazing his animals, then he should pay Zakat.

Taxable limits of camels

Rule no.1911. Camels have twelve taxable limits:

(i) 5 camels: and the Zakat on them is one sheep. As long as the number of camels does not reach five, no Zakat is payable on them.

(ii) 10 camels: and the Zakat on them is 2 sheep.

(iii) 15 camels: and the Zakat on them is 3 sheep.

(iv) 20 camels: and the Zakat on them is 4 sheep.

(v) 25 camels: and the Zakat on them is 5 sheep.

(vi) 26 camels: and the Zakat on them is a camel which has entered the 2nd year of its life.

(vii) 36 camels: and the Zakat on them is a camel which has entered the 3rd year of its life.

(viii) 46 camels: and the Zakat on them is a camel which has entered the 4th year of its life.

(ix) 61 camels: and the Zakat on them is a camel which has entered the 5th year of its life.

(x) 76 camels: and the Zakat on them is 2 camels which have entered the 3rd year of their life.

(xi) 91 camels: and the Zakat on them is 2 camels which have entered the 4th year of their life.

(xii) 121 camels and above: In this case, the person concerned should either group the camels in sets of 40, and give a camel which has entered the third year of its life from each set of forty camels; or calculate them in groups of 50 and give as Zakat, for every 50 camels, a camel which has entered the 4th year of its life; or he may calculate them in a mixture of groups of forty and fifty. However, in every case he should calculate in such a way that there should be no balance and even if there is a balance, it should not exceed nine. For example, if he has 140 camels he should give for 100 camels, two such camels as have entered the fourth year of their life, and for the remaining forty camels, he should pay one camel which has entered the third year of its life. And the camel to be given in Zakat should be female.

Rule no.1912. It is not obligatory to pay Zakat on that which is in between two taxable limits. Therefore, if the number of camels with a person exceeds the first taxable limit, which is 5 camels, but does not reach the second taxable limit which is 10 camels, he should pay Zakat on only 5 of them, and the same way with the subsequent taxable limits.

Taxable limit of cows

Rule no.1913. Cows have two taxable limits:

(i) The first taxable limit is 30. If the number of cows owned by a person reaches 30, and other conditions mentioned above are fulfilled, Zakat on them is a calf which has entered the 2nd year of its life; and the obligatory precaution is that the calf should be a male.

(ii) The second taxable limit is 40, and its Zakat is a female calf which has entered the 3rd year of its life.

And it is not obligatory to pay Zakat on all the cows when the number of the cows is between 30 and 40. For example, if a person possesses 39 cows, he should pay Zakat on 30 cows only. Furthermore, if he possesses more than 40 cows but their number does not reach 60, he should pay Zakat on 40 cows only.

And when their number reaches 60, which is twice as much as the first taxable limit, he should give as Zakat two calves which have entered the 2nd year of their life. And similarly, as the number of the cows increases, he should calculate either in thirties or in forties or from groups of 30 and 40, and should pay Zakat in accordance with the rule explained above. However, he should calculate in such a way, that nothing should remain, and in case there is a remainder, it should not exceed 9. For example, if he has 70 cows, he should calculate according to 30 and 40 and should pay Zakat according to the taxable limits of 30 and 40, because if he calculates in groups of 30 only, 10 cows will be left without Zakat being paid on them (and this is not permissible).

Taxable limit of sheep (including goats)

Rule no.1914. Sheep have five taxable limits:

(i) The 1st taxable limit is 40, and its Zakat is one sheep. And as long as the number of sheep does not reach 40, no Zakat is payable on them.

(ii) The 2nd taxable limit is 121, and its Zakat is 2 sheep

(iii) The 3rd taxable limit is 201, and its Zakat is 3 sheep

(iv) The 4th taxable limit is 301, and its Zakat is 4 Sheep

(v) The 5th taxable limit is 400 and above, and in this case calculation should be made in hundreds, and one sheep should be given as Zakat for each group of 100 sheep. And it is not necessary that Zakat should be given from the same sheep. It will be sufficient if some other sheep are given, or money equal to the price of the sheep is given as Zakat.

Rule no.1915. It is not obligatory to pay Zakat for the number of sheep between the two taxable limits. So, if the number of sheep exceeds the first taxable limit (which is 40), but does not reach the second taxable limit (which is 121), the owner should pay Zakat on 40 sheep only, and no Zakat is due on the sheep exceeding that number, and the same rule applies to the rest of the taxable limits.

Rule no.1916. When the number of camels, cows and sheep reaches the taxable limit, payment of Zakat on them becomes obligatory whether all of them are males or all are females, or some of them are males and some are females.

Rule no.1917. In the matter of Zakat, cows and buffaloes are treated to be of the same group and Arabian and non-Arabian camels are also of the same group. Similarly, for the purpose of Zakat, there is no difference between a goat, a sheep and a one-year old lamb.

Rule no.1918. If a person gives a sheep as Zakat, as an obligatory precaution, it should have at least entered the second year of its life, and if he gives a goat it should have, on the basis of precaution, entered the third year of its life.

Rule no.1919. If a person gives a sheep as Zakat, there is no harm if its value is slightly less as compared with his other sheep. However, it is better that he should give as Zakat the sheep whose value is more than his other sheep, and the same rule applies for cows and camels.

Rule no.1920. If some persons are partners, then the person whose share reaches the first taxable limit should pay Zakat. It is not obligatory on the person whose share does not reach the first taxable limit to pay Zakat.

Rule no.1921. If a person has cows or camels or sheep at various places, and when combined together they reach the taxable limit, he should pay Zakat on them.

Rule no.1922. Even if the cows, sheep and camels possessed by a person are unhealthy or defective, he should pay Zakat on them.

Rule no.1923. If all cows and sheep and camels possessed by a person are unhealthy or defective or old, he can pay Zakat from amongst them. However if all of them are healthy and young and have no defect, he cannot pay the Zakat liable on them from the unhealthy or defective or old ones. In fact, if some of them are healthy and others are unhealthy, and some are defective and others are without defect, and some are old and others are young, the obligatory precaution is that he should give as Zakat those animals which are healthy, have no defect and are young.

Rule no.1924. If before the expiry of the eleventh month, a person changes his cows, sheep and camels with something else, or changes his taxable animals with an equivalent number of the same kind of animals - for example, if he gives 40 sheep and takes new 40 sheep, it is not obligatory on him to pay Zakat

Rule no.1925. If a person who is required to pay Zakat on cows, sheep and camels, gives that Zakat from his other property, he should pay Zakat on the animals every year as long as their number has not become less than the taxable limit. But if he gives Zakat from those very animals and they become less than the first taxable limit, payment of Zakat is not obligatory on him. For example, if a person who owns 40 sheep, gives their Zakat out of his other property, he should pay one sheep every year as long as their number does not become less than 40, and if he pays Zakat from those very sheep, payment of Zakat will not be obligatory on him until such time when their number reaches 40 again.

Disposal of Zakat

Rule no.1926. Zakat can be spent for the following eight purposes:

(i) The poor (“faqeer”): It may be given to poor persons, who do not possess means to meet their own annual expenses and that of their family. However, a person who has an art or possesses property or capital to meet his expanses is not classified as poor.

(ii) The destitute (“miskeen”): It can be given to those who live a harder life than the poor, and they called “miskeen”.

(iii) It can be given to a person who is appointed by the Imam (A.S.) or by a vice of Imam (A.S.) or his representative to collect Zakat, to keep it in safe custody, to maintain its accounts and to deliver it to the Imam or his representative or to the poor.

(iv) It can be given to those non-Muslims who may, as a result, be inclined to Islam, or may assist the Muslims in war.

(v) It can be spent to purchase the slaves to set them free, who are facing great hardships.

(vi) It can be given to an indebted person who is unable to repay his debt.

(vii) It may be spent in the way of Allah for things which can be done with the intention of Qurbah; for example, to construct a mosque, or a school for religious education, or to keep the city clean, or to lay, repair or widen roads.

(viii) It may be given to a stranded traveller.

Rules relating to these are explained in the following articles:

Rule no.1927. The obligatory precaution is that a poor and destitute person should not receive Zakat more than his expenses and those of his family, for one year. And if he possesses some money or commodity, he should receive Zakat equivalent to the shortfall in meeting his annual expenses.

Rule no.1928. If a person had enough wealth to meet his expenses for a year, and he spent something out of it, and then doubts whether or not the remaining amount will be sufficient to meet his annual expenses, he cannot receive Zakat.

Rule no.1929. An artisan, a land-owner, or a merchant whose income is less than his expenses for one year can take Zakat to meet his annual shortfall, and it is not necessary for him to sell off his tools, property, or spend his capital in order to meet his expenses.

Rule no.1930. A poor person, who has no means of meeting the expenses of his family for one year, can receive Zakat, even if he owns a house in which he lives, or possesses a means of transport, without which he cannot lead his life, or it may be to maintain his self-respect. And the same rule applies to household equipments, utensils and clothing for the summer and winter, and other things needed by him (i.e. he can take Zakat even if he possesses these things). And if a poor person does not have these essential things, he can purchase them from Zakat, if he needs them.

Rule no.1931. If it is not difficult for a poor person to learn an art or skill, he should not, as an obligatory precaution, depend on Zakat. However, he can receive Zakat as long as he is learning the art.

Rule no.1932. If a person who was poor previously and it is not known that he is still poor, says that he is still poor, Zakat can be given to him, even if the person giving Zakat may not be satisfied with what he says.

Rule no.1933. If a person says that he is poor, and he was not poor previously, and if one is not satisfied with what he says, the obligatory precaution is that Zakat should not be given to him.

Rule no.1934. If a giver of Zakat is the creditor of a poor person, he can adjust the debt against Zakat.

Rule no.1935. If a poor man dies, and his property is not equal to his debt, the creditor can adjust his claim against Zakat. And even if his property is sufficient to clear his debt, but his heirs do not pay his debt, or the creditor cannot get back his money for any other reason, he can adjust the debt against Zakat.

Rule no.1936. It is not necessary for a person who gives Zakat to mention to the poor that it is Zakat. In fact, if the poor feels ashamed of it, it is recommended that he should give it to him with the intention of Zakat, but should not mention at all that he has given him Zakat.

Rule no.1937. If a person gives Zakat to someone thinking that he is poor, and learns later that he was not poor, or owing to his not knowing the rule, gives Zakat to a person who he knows is not poor, it will not be sufficient (i.e. payment of Zakat is not in order). Hence, if the Zakat which he gave to that poor still exists, he should take it back from him, and give it to the person entitled to it. And if that thing does not exist, and the person who took it was aware that he was given from Zakat, the Zakat-payer should obtain its substitute from him, and give it to the person entitled to it. And if the receiver was not aware that it was Zakat, nothing will be taken from him, and the person should give it from his own property to the entitled person.

Rule no.1938. A person, who is indebted and is unable to repay his debt, can receive Zakat to repay it, even if he has the means to meet his expenses for one year. However, it is necessary that he should not have spent the loan for some sinful purpose.

Rule no.1939. If a person gives Zakat to someone who is indebted and who cannot repay his debt, and learns later that he had spent the loan for a sinful purpose, if that debtor is poor, the man can adjust the sum as Zakat given to poor.

Rule no.1940. If a person is indebted and is unable to repay his debt, although he is not poor, the creditor can adjust against Zakat the amount which that person owes him.

Rule no.1941. If a traveller is stranded because he has no money left with him, or his means of transport does not work, and if his journey is not for a sinful purpose, and that he cannot reach his destination by taking a loan or by selling something, he can receive Zakat, even if he is not poor in his hometown. But if he can raise money for the expenses of his journey to another place by borrowing money or selling something, he should take only that much of Zakat which would enable him to reach that place.

Rule no.1942. If a stranded traveller takes Zakat, and upon reaching his hometown finds that some of it has remained unspent, he should give it to the qualified jurist mentioning that it is Zakat.

Qualifications of those entitled to receive Zakat

Rule no.1943. It is necessary that the person to whom Zakat is paid is a Shia Ithna 'Ashari. If, therefore, one pays Zakat to a person under the impression that he is a Shia, and it transpires later that he is not a Shia, one should pay Zakat again.

Rule no.1944. If a child or an insane Shia person is poor, a person can give Zakat to his guardian with the intention that whatever he is giving will belong to the child or to the insane person.

Rule no.1945. If a person has no access to the guardian of the child or of the insane person, he can utilise Zakat for the benefit of the child or of the insane person himself, or through an honest person. And he will have the intention of giving Zakat when the amount of Zakat is being spent on them.

Rule no.1946. Zakat can be given to a poor man who begs, but cannot be given to a person who spends it for sinful purposes.

Rule no.1947. Zakat cannot be given to a drunkard. As an obligatory precaution, Zakat cannot be given to a person who does not offer daily prayers, whether openly or not, or one who commits major sins openly.

Rule no.1948. The debt of a person who cannot repay his debt can be paid from Zakat even if his maintenance is obligatory on the one giving Zakat, provided that the debt was not spent for the essential expenses obligatory on the one giving Zakat.

Rule no.1949. A person cannot pay from Zakat the expenses of his dependents, like his children. But, if he himself fails to maintain them, others may give to them from Zakat.

Rule no.1950. There is no harm if a person gives Zakat to his deserving son in order to spend on his wife, servant or maid servant.

Rule no.1951. A father can pay for the religious or secular books required by his son for education, from Zakat money.

Rule no.1952. If a father is not financially capable of getting his son married, he can get him married by spending Zakat, and the son can similarly do so for his father.

Rule no.1953. Zakat cannot be given to a wife whose husband provides for her subsistence, or to one whose husband does not provide for her subsistence but may possibly be compelled to provide for her.

Rule no.1954. If a woman who has contracted temporary marriage (mut'ah) is poor, her husband and others can give her Zakat. But if the contract had a condition that the husband would meet her expenses, or if it is obligatory on the husband for some other reason to maintain her, and he fulfils the obligation, Zakat cannot be given to her.

Rule no.1955. A wife can give Zakat to her husband who may be poor, even if the husband may in turn spend that Zakat for her, being his wife.

Rule no.1956. A Sayyid cannot take Zakat from a non-Sayyid. However, if Khums and other means of income are not sufficient to meet the expenses of a Syed and he has no alternative or is obliged to take Zakat, he may take Zakat from a non-Sayyid.

Rule no.1957. Zakat can be given to a person about whom one is not sure whether he is a Sayyid or not.

Intention of Zakat

Rule no.1958. A person should give Zakat with the intention of Qurbah, that is, to comply with the orders of Almighty Allah. And he should specify in his intention, he is giving the Zakat on his wealth. For example, if it is obligatory on him to give Zakat on wheat and barley, it is not necessary for him to specify that he is giving Zakat of wheat or barley

Rule no.1959. If a person becomes liable to pay Zakat on various items, and he gives a part of Zakat without making the intention of any of those items, if the thing which he has given is of the same genus as any one of those items, it will be reckoned to be Zakat on that very genus . But if he gives Zakat in form of money, which does not belong to the genus of anything amongst those items, Zakat will be divided on all the items. For example, if it is obligatory on a person to pay Zakat on 40 sheep and on 15 mithqals of gold, and he gives one sheep as Zakat without any specified intention of either, it will be treated to be Zakat on sheep. But if he gives some silver coins or bank notes, which does not belong to either commodity, as it is neither sheep nor gold, it will be considered as Zakat liable on him due to the sheep and the gold coins.

Rule no.1960. If a person appoints someone as his representative to give away the Zakat of his property, he should, while handing over Zakat to the representative, as an obligatory precaution makes the intention that whatever his representative will later give to a poor person is Zakat. And it is better that his intention remains constant until Zakat reaches the poor.

Rule no.1961. If a person gives Zakat to a poor person without making the intention of Qurbah, and before that wealth which is given as Zakat perishes he makes the intention of Zakat, it will be accepted as Zakat.

Miscellaneous rules of Zakat

Rule no.1962. As a precaution, when wheat and barley are separated from chaff, and when dates and grapes become dry, their owner should give Zakat to the poor or separate it from his wealth. Similarly, Zakat on gold, silver, cow, sheep and camel should be given to the poor, or separated from one's wealth after the expiry of eleven months. However, if he awaits a particular poor person, or wishes to give it to a poor person with some excelling virtue, he may not separate the Zakat from his wealth.

Rule no.1963. It is not necessary that after separating Zakat, a person should pay it at once to a deserving person. But, if a deserving person is accessible, then the recommended precaution is that payment of Zakat should not be delayed.

Rule no.1964. If a person who could deliver Zakat to a deserving person did not give it, and it was lost due to his negligence, he should give its replacement.

Rule no.1965. If a person who could deliver Zakat to a deserving person, did not do so, and it was destroyed without his being careless about it, if he had delayed the payment so much that the people could not say that he had paid it in time, he should pay its substitute. And if he had not delayed it so much, for example, if he delayed two or three hours, and Zakat was lost during that time, in this condition if no deserving person was present, nothing is obligated on that person. And if a deserving person was present there, it is obligatory to pay its substitute.

Rule no.1966. If a person separates Zakat from that wealth on which Zakat was obligated, he has the right of disposal over the remaining amount, and if he separates it from his other property, he has the discretion over the entire property.

Rule no.1967. When a person has separated Zakat from his property, he cannot utilise that separated part and replace it with other payment.

Rule no.1968. If some profit accrues from the Zakat which a person has set apart – for example, if a sheep which has been separated for Zakat gives birth to a lamb – it belongs to the deserving.

Rule no.1969. If one entitled to Zakat is present when a person separates Zakat from his property, it is better that he should give the Zakat to him, except that he has a person in view who is more preferable, for some reason, to receive Zakat.

Rule no.1970. If a person trades with the property set apart for Zakat without obtaining the permission of the qualified jurist, and sustains a loss, he should not deduct anything from Zakat. However, if he makes a profit, he should give it to a person entitled to receive Zakat.

Rule no.1971. If a person gives a thing in advance to a poor person as Zakat while it has not yet become obligatory on him, it cannot be treated as Zakat. But after Zakat becomes obligatory on him, he gives a thing to a poor person, he can calculate it as Zakat, provided that the thing given is not used up, and that the poor continues to be deserving.

Rule no.1972. If a poor person knows that Zakat has not become obligatory on a particular person, and takes something from him as Zakat, and it is used up or destroyed while it is with him, he is responsible for it. And when Zakat becomes obligatory on the person, if the poor still deserving, the Zakat-payer can adjust the Zakat liability against what he had already given.

Rule no.1973. If a poor person did not know that Zakat had not become obligatory on a particular person, and he takes something from him as Zakat and it is destroyed while it is with him, the poor person will not be responsible for it, and the person who gives Zakat cannot adjust it against Zakat

Rule no.1974. It is recommended to give Zakat on cows, sheep and camels to respectable poor persons; and while giving Zakat he should give preference to his deserving relatives over others. Similarly, he should give preference to the learned persons over those who are not learned, and to those who do not beg over those who beg. But, if giving Zakat to a particular poor person is better for some other reason, it is recommended that Zakat be given to him.

Rule no.1975. It is better that Zakat is given openly, and recommended alms are given secretly.

Rule no.1976. If there are no deserving persons in one's hometown, nor can he spend it for any other purpose prescribed for Zakat, and he has no expectation that soon he will be able to find a deserving person, he should take Zakat to some other town, and spend it for an appropriate purpose. He can deduct from Zakat the expenses of taking it to the other town, and he will not be responsible if it is lost or destroyed.

Rule no.1977. Even if a deserving person is available in the home town of a person, he can take Zakat to another town. However, he himself will bear the expenses of taking it to the other town, and will be responsible if it is lost, except when he takes it with the directive of the qualified jurist.

Rule no.1978. The charges for weighing and scaling of wheat, barley, raisins and dates, which a person gives as Zakat, are to be paid by him.

Rule no.1979. If a person has to pay as Zakat two mithqals and fifteen grams of silver or more, he should not, as a recommended precaution, give less than two mithqals and fifteen grams to one poor person. Also, if he has to pay something other than silver, like wheat or barley, and its value reaches two mithqals and fifteen grams of silver, he should not, as a recommended precaution, give less than that to one poor person.

Rule no.1980. It is hateful for a man to request the deserving person to sell back to him the Zakat which he has received from him. However, if the deserving person wishes to sell the thing which he has received after its price has been agreed, the man who has given him Zakat will have priority over others.

Rule no.1981. If a person doubts whether or not he gave the Zakat which had been obligatory on him, and the property on which Zakat was due is also present, he should give Zakat even if his doubts is with regard to Zakat of earlier years. And if the liable property has perished, no Zakat is due on it, even if the doubt relates to Zakat for the current year.

Rule no.1982. It is not permissible for a poor man to compromise for a quantity less than the quantity of Zakat, or accept as Zakat something at a higher price than its actual value, or return the Zakat to the owner after receiving. But if a person owes a large sum of Zakat, and has subsequently become poor and is unable to pay Zakat, and if he repents for not having paid and seeks forgiveness from Allah, the deserving recipient can bestow it back to him after having received it.

Rule no.1983. A person can purchase the Holy Qur'an or religious books or prayer books from the Zakat property, and can even bestow it upon his children or upon persons whose maintenance is obligatory on him. And he can become the trustee of the endowment himself, and can make his children the trustee of the endowment.

Rule no.1984. A person cannot purchase property with Zakat and bestow it upon his children or upon persons whose maintenance is obligatory on him, so that they spend its income for their expenses.

Rule no.1985. A person can take Zakat from the part specified in the way of Allah to go on Pilgrimage (Hajj), to visit the holy places etc. even if he may not be poor, or has already received Zakat to meet his annual expenses.

Rule no.1986. If the owner of a property makes a poor man his agent to distribute Zakat of his wealth, and if the poor is not sure that the intention of the owner was that he himself (i.e. the poor man) should not take anything out of Zakat, in this situation he can take as much amount as he gives others.

Rule no.1987. If a poor man gets camel, cow, sheep, gold and silver as Zakat and if the conditions for Zakat becoming obligatory are fulfilled, he will have to give Zakat on them.

Rule no.1988. If two persons are joint owners of a property on which Zakat has become obligatory, and one of them pays Zakat for his share, and thereafter they divide the property, and the person who has paid Zakat knows that his partner has not paid Zakat on his share, and is not going to pay it afterwards, then the right of discretion over his own share is problematic, except if he pays the Zakat of his partner with his permission, and if he is not willing to pay it then he would pay the Zakat with the permission of the qualified jurist and get its reimbursement from his partner or from the qualified jurist.

Rule no.1989. If a person owes Khums and Zakat and also owes expiation and (payment due to) a vow etc., but he is also indebted and cannot make all these payments, and if the property on which Khums and Zakat has become obligatory has not been used up, he should give Khums and Zakat, and if it has been used up, he has a option to pay the Khums and Zakat first or pay the expiation, vowed commitment and debt.

Rule no.1990. If a person owes Khums or Zakat and has an obligation of Pilgrimage (Hajj) and is also indebted, and he dies, and his property is not sufficient for all these things, if the property on which Khums and Zakat become obligatory has not perished, Khums or Zakat should be paid and the balance should be spent on Pilgrimage and repaying the debt. And if the property on which Khums and Zakat became obligatory has perished, his property should be spent on Pilgrimage, and if anything remains it should be divided on Khums and Zakat and any debts.

Rule no.1991. If a person is acquiring knowledge and as an alternative he could be earning his livelihood, Zakat can be given to him if acquiring that knowledge is obligatory on him. And if acquiring that knowledge is recommended, he can be given Zakat only from the share of “Fee Sabeelillah” (i.e. in the way of Allah, as mentioned above). And if acquiring that knowledge is neither obligatory nor recommended, it is not permissible to give him from Zakat.

Zakat of Fitrah

Rule no.1992. At the time of sunset on Eid-ul-Fitr night (i.e. the night preceding the Eid day), whoever is adult and sane and is neither unconscious, nor poor, nor the slave of another, he should give, on his own behalf as well as on behalf of all those who are his dependents, the amount of one Saa' (which equals to about three kilograms) per head of wheat or barley or dates or raisins or rice or millet etc. It is also sufficient if he pays the price of one of these items in cash.

Rule no.1993. If a person is not in a position to meet his own expenses, as well as those of his family, for a period of one year, and has also no employment with which he can meet these expenses, then he is a poor person (a “faqeer”), and it is not obligatory on him to pay Zakat of Fitrah.

Rule no.1994. One should pay Fitrah on behalf of all those persons who are treated as his dependents at his house on the nightfall of Eid-ul-Fitr, irrespective of whether they be young or old, Muslims or non-Muslims, whether or not it is obligatory on him to maintain them, and whether they are in their own city or in some other city.

Rule no.1995. If a person appoints his dependent who is in another town, to pay his own Fitrah from his property, and is satisfied that he will pay the Fitrah, it will not be necessary for the person to pay that dependent's Fitrah.

Rule no.1996. It is obligatory to pay the Fitrah of a guest who arrives at his house before sunset on Eid-ul-Fitr night, with his consent, and he becomes his temporary dependent.

Rule no.1997. The Fitrah of a guest who arrives at his house on the night of Eid-ul-Fitr before sunset, without his consent, and stays with him for some time, the obligation of Fitrah upon the host is problematic. In fact, it is not obligatory, although it is better that the host pays his Fitrah. The same rule applies for the payment of Fitrah if a person is compelled to bear the expenses of another person.

Rule no.1998. If a guest arrives after sunset on Eid-ul-Fitr night, and is considered to be dependent upon the master of the house, as a precaution, payment of his Fitrah is obligatory on the master of the house; otherwise, (if he is not considered to be his dependent) it is not obligatory, even if he may have invited him before sunset and may have broken his fast at his house; but if he stays there at night, then it is obligatory on the host to pay his Fitrah.

Rule no.1999. If a person is insane at the time of sunset on the night of Eid-ul-Fitr, and his insanity continues until midday on Eid-ul-Fitr, it is not obligatory on him to pay the Fitrah. Otherwise it is necessary for him as an obligatory precaution to give Fitrah.

Rule no.2000. If a child becomes adult, or an insane person becomes sane, or a poor person becomes self-sufficient before or during sunset, and fulfil the conditions of Fitrah becoming obligatory on him, he should give Fitrah.

Rule no.2001. If it is not obligatory on a person to pay Fitrah at the time of sunset on the night of Eid-ul-Fitr, but necessary conditions making Fitrah obligatory on him develop before midday on Eid day, the obligatory precaution is that he should pay Fitrah.

Rule no.2002. If a non-Muslim becomes a Muslim after the sunset on the night of Eid-ul- Fitr, it is not obligatory on him to pay Fitrah. But if a Muslim who was not a Shia becomes a Shia after sighting the moon, he should pay Fitrah.

Rule no.2003. It is recommended that a person who has only one Saa' (about 3 kilograms) of wheat etc. should also pay Fitrah. And if he has family members and wishes to pay their Fitrah as well, he can give that one Saa' to one of his family members with the intention of Fitrah and that member can give it to another family member, and so on, until the turn of the last person comes; and it is better that the last person gives what he receives to a person who is not one of them. And if one of them is a minor, his guardian can take the Fitrah on his behalf, and as a precaution, the thing taken for the minor should not be given to anyone else.

Rule no.2004. If one's child is born after the sunset on the night of Eid-ul-Fitr, it is not obligatory to give its Fitrah. However, the precaution is that one should pay the Fitrah of all those who are considered one's dependents after sunset, until before the midday of Eid.

Rule no.2005. If one who was dependent of a person, and becomes dependent of another before or during the sunset, Fitrah is obligatory on the other person whose dependent one has become. For example, if one's daughter goes to her husband's house before sunset, her husband should pay her Fitrah.

Rule no.2006. If the Fitrah of a person is obligatory on another person, it is not obligatory on him to give his Fitrah himself.

Rule no.2007. If it is obligatory on a person to pay the Fitrah of another person, but he does not pay it, its payment will not be obligatory on the latter.

Rule no.2008. If it is obligatory on a person to pay the Fitrah of another person, his obligation will not end if the latter himself pays his own Fitrah.

Rule no.2009. In the case of a wife who is not maintained by her husband, if she is dependent upon someone else, that person will have to pay her Fitrah. But if she is not dependent on anyone else, she will pay her own Fitrah if she is not poor.

Rule no.2010. A person who is not a Sayyid cannot give Fitrah to a Sayyid, even if a Sayyid is his dependent, he cannot give his Fitrah to another Sayyid either.

Rule no.2011. The Fitrah of a child who is breastfed by its mother or a nurse, is payable by one who bears the expenses of the mother or the nurse. But, if the mother or the nurse is maintained by the property of the child itself, payment of Fitrah for the child is not obligatory on any one.

Rule no.2012. Even if a person maintains the members of his family by prohibited means, he should pay their Fitrah out of lawful property.

Rule no.2013. If a person employs someone, and agrees to maintain him fully, he should pay his Fitrah as well. But if he agrees that he would pay him for his labour, it is not obligatory on him to pay his Fitrah.

Rule no.2014. If a person dies after sunset on the night of Eid-ul-Fitr, payment of his Fitrah or that of his family should be made from his estate. But if he dies before sunset, it is not obligatory to pay his Fitrah or that of his family from his estate.

Disposal of Fitrah

Rule no.2015. If Zakat of Fitrah is spent on one of the eight purposes which have been mentioned earlier in connection with Zakat, then it is sufficient. But as an obligatory precaution, Fitrah should be paid to poor Shias only.

Rule no.2016. If a Shia child is poor, one can spend Fitrah on him, or make it his property by entrusting it to its guardian.

Rule no.2017. It is not necessary that the poor to whom Fitrah is given should be a just person (`Adil). But it is not permissible to give Fitrah to a drunkard. And as an obligatory precaution, Fitrah must not be given to one who does not offer his daily prayers, or commits sins openly.

Rule no.2018. Fitrah should not be given to a person who spends it on sinful acts.

Rule no.2019. The obligatory precaution is that a poor person should not be given Fitrah which is less than a Saa' (about 3 kilograms). However, there is no harm if more than that is given to him, but it is not more than his need.

Rule no.2020. When the price of a superior quality of a commodity is double than that of the ordinary, for example, when the price of a particular kind of wheat is double than that of the price of its ordinary kind, it is not sufficient to give half a Saa' of the wheat of superior quality as Fitrah. Also, it is not sufficient if the value of half a Saa' is given with the intention of Fitrah.

Rule no.2021. One cannot give as Fitrah half a Saa' of one commodity e.g. Wheat, and half a Saa' of another commodity e.g. barley, and if he gives these with the intention of paying the price of Fitrah, even then it is not sufficient.

Rule no.2022. It is recommended that while giving Zakat of Fitrah, one should give preference to one's poor relatives and then one’s poor neighbours, and then to give preference to the learned persons over others. But, if some other people are preferred for some other reason, it is recommended that preference must be given to him

Rule no.2023. If a man gives Fitrah to a person thinking that he is poor, and it transpires later that he was not poor, and if the property which he gave to him has not perished, he should take it back from him, and give it to a person who is deserving of it. But if he cannot take it back from him, he should replace it from his own property. And if what he gave as Fitrah perished, and the person who took Fitrah knew that he had received Fitrah, he should reimburse it, but if he did not know it, it is not obligatory on him to give reimburse it, and the man who gave Fitrah should give it once again.

Rule no.2024. If a person claims to be poor, Fitrah can be given to him, but if a person knows that the claimant was a rich man previously, Fitrah must not be given him unless one is satisfied with his claim.

Miscellaneous rules relating to Fitrah

Rule no.2025. One should give Fitrah with the intention of Qurbah, that is, to fulfil the orders of Almighty Allah, and make the intention of Fitrah while giving it.

Rule no.2026. It is not correct to give Fitrah before the month of Ramadhan, and it is better that it should not be given even during the month of Ramadhan. However, if a person gives a loan to a poor person before Ramadhan, and adjusts the loan against Fitrah when payment of Fitrah becomes obligatory, there is no harm in it.

Rule no.2027. The wheat or any other thing which a person gives as Fitrah should not be mixed with another commodity or with dust, and if it is mixed, but in its pure form it equals to a Saa' (about 3 kilogramss), or the quantity of the thing mixed with it is negligible, there is no harm in it.

Rule no.2028. If a person gives Fitrah from a thing which is defective, it will not be sufficient.

Rule no.2029. If a person gives Fitrah on behalf of a number of persons, it is not necessary for him to pay all from the same commodity. For example, if he gives wheat as Fitrah of some of them and barley for others, it is sufficient.

Rule no.2030. If a person offers Eid-ul-Fitr prayer, he should, as an obligatory precaution, give Fitrah before Eid prayer. But if he does not offer Eid prayer, he can delay giving Fitrah until midday.

Rule no.2031. If a person sets aside Fitrah from his wealth, and does not give it to a person entitled to receive it until midday of Eid day, he should make the intention of Fitrah as and when he gives it.

Rule no.2032. If a person does not give Fitrah at the time when its payment becomes obligatory, and does not also set it aside, he should give Fitrah later without making the intention of Ada (an unlapsed act) or Qadha (a lapsed act).

Rule no.2033. If a person sets aside Fitrah, he cannot take it for his own use, and replace it with another sum or thing.

Rule no.2034. If a person possesses wealth whose value is more than Fitrah, and if he does not give Fitrah but makes an intention that a part of that wealth is for Fitrah, it is problematic.

Rule no.2035. If the thing set aside for Fitrah is lost, he should replace it if a poor person is available, and the Fitrah-giver delayed giving it. But, if a poor person was not available, he is not liable to replace it.

Rule no.2036. If a deserving person is available in the hometown of a person, the obligatory precaution is that he should not transfer the Fitrah to some other place, and if he does and it is lost, he should give its replacement.