The Complete Guide to Zakat (Shāfiʿī)

THE COMPLETE GUIDE T0 ZAKAH

BY UST. DAUD BURKE

SHAFI‘I FIQH FOR THE EDUCATED LAYMAN

Anyone may use or share this for non-commercial purposes

Any mistakes or notes may be submitted to the author at [email protected]

This is an excerpt from the New Muslim Course edited specifically for Zakah and is in accordance with the shafii’ madhhab.

May Allah accept this from me and you.

Detailed Table of Contents .............................................................................................3

Foreword ...................................................................................................................5

Zakah .......................................................................................................................6

The Definition of Zakāh, Its Prescription, and Ruling .................................................................6

Firstly: The Definition of Zakāh

Secondly: The Prescription of Zakāh and Its Types

Thirdly: The Ruling of Zakāh and Its Wisdom

Conditions for the Obligation of Zakāh (شروط وجوب الزكاة) ......................................................8

First: General Conditions for the Obligation of Zakāh ..................................................................8

1. Al-Islām (الإسلام)

2. Ownership of the Niṣāb (النصاب)

3. Al-Ḥawl (الحول)

Second: Zakāh on the Wealth of the Child and Insane ................................................................10

Third: Zakāh and Debt (الزكاة والدين) .......................................................................................10

Zakāh of Currencies (زكاة النقد) .......................................................................................11

Firstly: The Definition of Naqd (النقد) and Its Ruling Regarding Zakāh ............................................11

Secondly: Zakāh on Naqd (نقد) and Jewelry ..............................................................................12

Thirdly: The Niṣāb (النِّصَاب) for Currencies and the Ḥawl (الحَوْل — Completion of a Year) .....................13

The niṣāb:

Note:

The Ḥawl (الحَوْل) — Completion of a Lunar Year

Fourthly: The Amount of Zakāh Due on Currencies ...................................................................14

Important Note:

Zakāh on Livestock and Grains .............................................................................................15

Livestock zakāh:

As for zakāh on grains and fruits:

Zakāh on Trading Goods ..............................................................................................16

Definition and Legal Basis ..................................................................................................16

Conditions for the Obligation of Zakāh on Trading Goods ...........................................................17

1. Muʿāwaḍah (مُعَاوَضَة) — Ownership Through Exchange

2. Intention to Trade at the Time of Ownership

3. Nisāb (النِّصَاب) — Minimum Threshold

4. Completion of the Ḥawl (الحَوْل) — One Lunar Year

The Zakāh Rate and Method of Payment .................................................................................18

Zakāh on Mining (Maʿdan [مَعْدَن]) and Pre-Islamic Buried Treasure (Rikāz [رِكَاز]) ........................19

Zakāh on Mining (Gold and Silver) ........................................................................................19

Conditions for Zakāh on Mining: ..........................................................................................19

1. Gold and Silver Only

2. Reaching the Niṣāb (النِّصَاب)

3. Actual Physical Presence of the Metal

Zakāh on Pre-Islamic Buried Treasure (Rikāz [رِكَاز]) ...................................................................20

Zakat al-Fiṭr .............................................................................................................21

Obligation of Zakat al-Fiṭr ...................................................................................................21

The Wisdom Behind Zakat al-Fiṭr .........................................................................................21

When Does Zakat al-Fiṭr Become Obligatory? ...........................................................................21

Conditions for the Obligation of Zakat al-Fiṭr ..........................................................................22

1. The Person Must Be Muslim

2. The Person Must Have Lived in Ramadan and Reached sunset on the last day of Ramadan/Eid Night

3. The Person Must Be Financially Able

Who Must Pay Zakat al-Fiṭr? ...............................................................................................22

1. Every Muslim Male Who Is Accountable (Mukallaf - مكلّف) and Sane

Amount of Zakat al-Fiṭr .....................................................................................................23

When Must Zakat al-Fiṭr Be Given? .......................................................................................23

1. Permissible Time

2. Sunnah Time

3. Obligatory Time

4. Impermissible Delay

Who Should Receive Zakat al-Fiṭr? ........................................................................................23

Recipients of Zakāh ....................................................................................................24

The Eight Categories of Zakah: .............................................................................................24

1. The Faqīr (فَقِير [faqīr]):

2. The Miskīn (مِسْكِين [miskīn]):

3. The ʿĀmilūn ʿalayhā (العَامِلُونَ عَلَيْهَا [al-ʿāmilūn ʿalayhā]):

4. The Muʾallafatu Qulūbuhum (المُؤَلَّفَة قُلُوبُهُمْ [al-muʾallafatu qulūbuhum]):

5. al-Riqāb (الرِّقَاب [ar-riqāb]) — Freeing the Slaves

6. al-Ghārimīn (الغَارِمِين [al-ghārimīn]) — The Indebted

7. fī sabīlillāh (فِي سَبِيلِ اللَّهِ) — The Mujahid

8. Ibn al-Sabīl (ابْنُ السَّبِيلِ [ibn as-sabīl]) — The Wayfarer

Those Who Cannot Receive Zakāh .........................................................................................27

1. A wealthy person (الغَنِيّ [al-ghaniyy])

2. A member of Banū Hāshim (بَنُو هَاشِم) or Banū al-Muṭṭalib (بَنُو المُطَّلِب)

3. Anyone whom the zakāh giver is obligated to provide for

4. A disbeliever (كَافِر [kāfir])

Voluntary Ṣadaqah (صَدَقَة) ............................................................................................28

General Table of Contents ............................................................................................29

Al-ḥamdu liLlāhi Rabb al-ʿĀlamīn [الحمد لله رب العالمين].

Waṣ-ṣalātu waṣ-salāmu ʿalā Sayyid al-Mursalīn [والصلاة والسلام على سيد المرسلين]

wa ʿalā ālihi wa ṣaḥbihi ajmaʿīn [وعلى آله وصحبه أجمعين].

This is a guide to giving Zakat, taken from my curriculum for new Muslims. It is in accordance with the Shāfiʿī madhhab, unless explicitly stated otherwise. I have tried to break down the various conditions and mention the evidences from the Qurʾān and the authentic Sunnah, using the book Al-Wasīṭ fī fiqh al-Shāfiʿī [الـــــــوســـــــيط فـــــــي فـــــــقه الـــــــشافـــــــعي] by Dr. Muḥammad al-Zuhaylī [حــــفظه الله تــــعالــــى], as a guide. I did not bind myself to a word-for-word translation. Rather, I took its spirit and that which was most relevant to the English layman or beginner student of knowledge, and made it readily accessible so he may learn that which he needs to know about his dīn alongside the aḥādīth and evidences upon which these rulings are based.¹

There is a great difference between one who performs an action while remembering the statement of Allah or His Messenger ﷺ, and one who merely follows the statement of a faqīh or ʿālim from a book that makes no mention of divine revelation. When a person reads the Qurʾān or the ḥadīth and then acts upon it, he carries the awareness that he is acting in obedience to Allah and His Messenger in that matter.

I take great care to break down the rulings into all of their components and organize them into sections that can be easily reviewed. The detailed table of contents in the beginning serves as a type of mukhtaṣar [مــــــــــــــــــخـتـصـر]—a brief overview of everything one will learn in this work.

I pray that this work is of benefit to all who read it and learn from it, and to those fasting in Ramaḍān. I ask Allah to accept it from me and from all who contributed to it— especially Dr. Muḥammad al-Zuhaylī for the book he authored—and from all the scholars of the Shāfiʿī madhhab and of Islam who conveyed this dīn to us, generation after generation, from the Prophet ﷺ and his companions, [عليهم رضوان الله تعالى].

Ustadh Daud ʿAbd al-Raḥmān Burke

Qurayn, al-Sharqiyyah, Egypt

18 March 2026

28 Ramaḍān 1447

Zakah is one of the pillars of Islam, and it is farḍ (obligatory) upon the wealthy. The Qur’ān frequently combines zakāh (زكاة) with ṣalāh (صلاة) in various ayat. Allah says:

وَأَقِيمُوا الصَّلَاةَ وَآتُوا الزَّكَاةَ

“Establish the prayer and give the zakāh.” (See Sūrat al-Baqarah 2:43, 2:110, Sūrat al-Nūr, and Sūrat al-Muzzammil.)

Zakāh is one of the foundational obligations related to the governance of wealth, the regulation of commerce, and the establishment of social well-being.

We will explore the rulings of zakāh in detail in the upcoming chapters, in shā’ Allāh.

Linguistically, zakāh (الزكاة) means growth, increase, blessing, and plenty.

In the Sharīʿah, zakāh refers to taking a specific portion from certain types of wealth with defined conditions, to be given to designated recipients, all of which will be discussed in detail later.

Zakāh is prescribed by ijmāʿ (إجماع)—consensus of the Muslims.

Its basis is found in the Qur’ān, such as in the ayah previously mentioned, and also where Allah says:

خُذْ مِنْ أَمْوَالِهِمْ صَدَقَةً تُطَهِّرُهُمْ وَتُزَكِّيهِم بِهَا وَصَلِّ عَلَيْهِمْ

“Take from their wealth a charity by which you purify them and cause them to increase, and pray for them...” (Sūrat al-Tawbah 9:103)

And also in the Ḥadīth of Jibrīl, mentioned earlier in this book, where the Prophet ﷺ said:

“Islam is to worship Allah and not associate any partners with Him, to establish the prayer (ṣalāh), and to give the zakāh...” — until the end of the ḥadīth.

Zakāh is of two types:

• Zakāh on wealth (زكاة المال)

• Zakāh on the body, referring to Zakāt al-Fiṭr (زكاة الفطر)

Both types of zakāh were made obligatory in the second year of Hijrah, in the month of Shaʿbān.

Zakāh is wājib (واجب)—obligatory—and a farīḍah (فريضة)—essential religious duty.

Whoever denies the obligation of zakāh commits disbelief (kufr), since its obligation is established with certainty from the Qur’ān, the Sunnah, and ijmāʿ, to the point that no Muslim is excused from knowing it in a general sense.

There are many wisdoms and objectives for its legislation—spiritual, moral, social, and economic—including:

• Training the Muslim to be generous and cutting off the root of stinginess (bukhl) and miserliness

• Strengthening the bonds of brotherhood, love, and community connection

• Alleviating poverty and unemployment

• Purifying the soul from hatred, greed, and envy

• Encouraging economic growth and helping stabilize the financial state of the Ummah at the close of each year

If a full year (ḥawl) passes—or more—and a person did not pay zakāh (الزكاة), whether due to an excuse or without one, then it remains obligatory to give the zakāh for all of the previous years that were missed.

If the person passes away without having fulfilled it, the obligation of zakāh does not drop. It remains a binding duty and must be paid from the wealth they leave behind, before the distribution of the inheritance or any other financial rights. This is because zakāh is a monetary obligation (حق مالي) that was due during their lifetime, similar to a debt owed to another person.

In fact, it takes precedence even over debts owed to individuals, based on the ḥadīth:

“دَيْنُ اللَّهِ أَحَقُّ أَنْ يُقْضَى”

“The debt owed to Allah is more deserving of being fulfilled.” Narrated by al-Bukhārī and Muslim.

If someone was obligated to pay zakāh but later became poor and unable to pay, then they should make the intention (niyyah) to pay it once they become financially capable again.

They are not required to go into debt in order to fulfill the missed zakāh. However, if they choose to do so, it would be permissible.

Zakāh is an act of worship, and thus it is only valid when performed by a Muslim. It is not required from a new Muslim for the years before their acceptance of Islām.

The Prophet ﷺ said to Muʿādh (رضي الله عنه) when sending him to Yemen:

“Indeed, you are going to a people from the People of the Book, so let the first thing you call them to be the testimony that none is worthy of worship except Allāh and that I am the Messenger of Allāh.

If they obey you in this, then inform them that Allāh has obligated upon them five prayers in a day and night.

If they obey you in that, then inform them that Allāh has obligated upon them charity to be taken from their wealthy and distributed to their poor.” (Ṣaḥīḥ al-Bukhārī and Muslim)

As for the one who dies upon disbelief (كُفر), he will be punished for not giving Zakāh and other obligations. However, when someone accepts Islām, all past obligations are dropped.

But for the murtadd (مرتد, apostate), the obligations (such as missed zakāh) do not drop during his time of apostasy if he returns to Islām.

This is the minimum threshold of wealth required for zakāh to be obligatory. The amount of niṣāb differs based on the type of wealth:

• Camels (الإبل): 5

• Cows (البقر): 30

• Sheep/Goats (الغنم): 40

• Grains and fruits (الحبوب والثمار): ~900 liters (5 wasq)

• Gold (الذهب): 85 grams

• Silver (الفضة): 672 grams

• Trade goods (عروض التجارة) and wealth gained from mining (المعادن) or buried treasure (الركاز): same as gold

Fiat currencies (like dollars, euros, etc.) take the same ruling as gold, and the value of the gold equivalent is used to determine if the person has reached the niṣāb.

The modern-day currency is, according to the stronger opinion, based on gold, not silver, for two reasons:

1. It was originally established upon the gold standard replacing gold in 1300 Hijrī (هجري).

2. Gold is still an essential factor in the worth of these currencies.

If a person possesses less than the niṣāb, they are not considered “wealthy” in the shari’i sense and are not obliged to give zakāh.

A full lunar year must pass while owning the niṣāb. The Prophet ﷺ said:

“لا زكاة في مالٍ حتى يحول عليه الحول”

“There is no zakāh due on wealth until a full year has passed over it.” (Abū Dāwūd)

This condition proves that the wealth is stable and above one’s basic needs.

Exceptions to the ḥawl condition:

• Harvested grains and fruits: Zakāh is due at the time of harvest, from the ayah:

وَآتُوا حَقَّهُ يَوْمَ حَصَادِهِ

“And give its due on the day of its harvest.” (Sūrat al-Anʿām 6:141)

• Minerals (معادن) and pre-islamic buried treasure (ركاز): Zakāh is due upon acquisition.

Zakāh is obligatory on the wealth of a child (صبي) and an insane person (مجنون) because it is a right of the poor over the wealth, not over the person themselves.

Thus, the walī (guardian) must pay the zakāh on their behalf. If needed, the guardian may invest the wealth (e.g., buy property) to avoid it being depleted by zakāh.

The Prophet ﷺ said:

“مَن وَلِيَ مالَ يَتِيمٍ فلْيتجِرْ لهُ ولا يتركه حتى تأكُلَه الصدقة”

“Whoever becomes the guardian of an orphan who possesses wealth, let him trade with it and not leave it (uninvested) until the charity (ie zakah) consumes it.” (Bayhaqī and others; considered ḥasan by al- Albānī)

• If someone has a debt, it does not cancel the obligation of zakāh—whether the debt is due now or later.

• If a person is owed a debt, and:

• The debtor is unable to pay, or

• Is missing, or

• Denies the debt,

—-then this is similar to stolen wealth, and zakāh is still obligatory, but only due when/if the wealth is recovered.

• If the debt is due now and the debtor can pay, then zakāh must be given immediately, even if the money is not yet in hand.

This is like someone having money in a bank—they are not physically holding it, but since they have control over it, zakāh is due.

Naqd (نقد)—or currency—refers to gold (ذهب) and silver (فضة), regardless of whether it is in coin form, bullion, or ore forms.

In our current era, this ruling also applies to paper currencies (fiat money), because they serve the same functional role as gold and silver. That is:

• They hold value or guarantee value.

• Items are valued and appraised based on them.

• People are held financially accountable according to them.

Because of this, paper currencies take the ruling of gold² in the obligation of zakāh.

This type of zakāh is obligatory due to what Allah ﷻ says:

وَالَّذِينَ يَكْنِزُونَ الذَّهَبَ وَالْفِضَّةَ وَلَا يُنفِقُونَهَا فِي سَبِيلِ اللَّهِ فَبَشِّرْهُم بِعَذَابٍ أَلِيمٍ

“And those who hoard gold and silver and do not spend it in the way of Allah — give them tidings of a painful punishment.” — Sūrat al-Tawbah (9:34)

And the “hoarding” (الكنز) that is mentioned in the āyah is interpreted by the Messenger of Allah ﷺ as not giving its zakāh. And he ﷺ said:

مَا مِنْ صَاحِبِ ذَهَبٍ وَلَا فِضَّةٍ لَا يُؤَدِّي مِنْهَا حَقَّهَا، إِلَّا إِذَا كَانَ يَوْمُ الْقِيَامَةِ، صُفِّحَتْ لَهُ صَفَائِحُ مِنْ نَارٍ، فَأُحْمِيَ عَلَيْهَا فِي نَارِ جَهَنَّمَ، فَيُكْوَى بِهَا جَنْبُهُ وَجَبِينُهُ وَظَهْرُهُ

“There is no owner of gold or silver who does not give its due right, except that, on the Day of Judgment, it will be made into plates of fire, and he will be branded with them in the fire of Hell—on his sides, his forehead, and his back...” — Narrated by Muslim

Naqd (نقد) refers to a dīnār of gold and a dirham of silver—that is, coins. This also includes ingots or bars molded from either of them, as well as vessels or items fashioned from gold or silver, whether for use or adornment.

Zakāh is not obligatory on other types of metals, nor on pearls or precious stones extracted from the sea—unless they are intended for trade. This is because there is no clear basis for obligatory zakāh on such items in the Sharīʿah, and their typical use is personal benefit or adornment.

However, any form of jewelry made from gold or silver that is ḥarām to use, or makrūh, is subject to zakāh. Examples include:

• Gold and silver vessels

• Jewelry made of gold or silver that is used by men (such as bracelets, chains, or necklaces)

This is because the ʿillah (legal rationale) behind zakāh on gold and silver is that they are liable to investment and growth in wealth. Furthermore, their use in these prohibited ways is also sinful. The Prophet ﷺ said:

لَا تَشْرَبُوا فِي آنِيَةِ الذَّهَبِ وَالْفِضَّةِ، وَلَا تَأْكُلُوا فِي صِحَافِهِمَا، فَإِنَّهَا لَهُمْ فِي الدُّنْيَا وَلَنَا فِي الْآخِرَةِ

“Do not drink from gold and silver vessels, and do not eat from their plates. For these are for them (the disbelievers) in this world, and for us in the Hereafter.” — Narrated by Bukhārī and Muslim

And he ﷺ also said:

“الَّذِي يَشْرَبُ فِي آنِيَةِ الذَّهَبِ وَالْفِضَّةِ، إِنَّمَا يُجَرْجِرُ فِي بَطْنِهِ نَارَ جَهَنَّمَ”

“The one who drinks from a gold or silver vessel is only gargling the fire of Hell in his stomach.” — Narrated by Muslim

As for jewelry that is permissible for women, such as gold bracelets, earrings, necklaces, etc., there is no zakāh upon it, as long as:

• It is within customary and reasonable amounts

• It does not fall into isrāf (إسراف)—excessiveness or extravagance

Similarly, a silver ring for a man, which is permissible by consensus, is not subject to zakāh either.

This was mentioned previously:

• for gold is 85 grams,

• and for silver it is 672 grams,

• or the equivalent value of either in modern paper currencies.

• It is not obliged to combine gold and silver to complete the niṣāb if each one individually doesn’t meet it.

• However, if each one independently reaches its niṣāb, then zakāh is due on each.

• The same applies to different currencies.

For example: If one’s US dollars do not reach the niṣāb, but if combined with their euros, it does—zakāh is not obligatory, unless each currency independently reaches the niṣāb.

So too with combinations of gold, silver, and currencies (e.g., dollars, euros, yen):

If none of them individually reach the niṣāb, then there is no zakāh on that total wealth.

If a person’s wealth is naturally spread in such a way that no single form of it reaches the niṣāb, there is no blame upon him.

However, if someone deliberately manipulates his finances to avoid zakāh, then he is blameworthy, and he should pay the amount that would have been due, had he not attempted this evasion.

Zakāh on currency becomes due after the wealth remains under the owner’s possession for one full lunar year (ḥawl) from the time it first reached the niṣāb.

• If, during the year, the wealth drops below the niṣāb, the ḥawl is reset and starts once the niṣāb is reached again.

• If someone loaned out the wealth, it still counts toward the niṣāb, and zakāh remains due, as discussed earlier.

The amount of zakāh on currencies (nuqūd) is 2.5% (one-fortieth) of the total amount owned at the end of the ḥawl.

• All zakatable assets (cash, bank holdings, currencies, etc.) are totaled, and 2.5% is given in zakāh.

• Zakāh must be paid in currency, not in kind or other substitutions.

One cannot count debt relief (dropping a portion of someone’s debt) as zakāh.

For example:

You cannot say, “You owe me $500, and my zakāh is $500, so I’ll waive the debt as my zakāh.” This is not valid.

However:

• You can give the person the $500 as zakāh, and then,

• If the person chooses to pay you back what he owes, that is his choice—but there can be no conditions attached.

• applies only to these animals: camels, cows, goats and sheep—according to their respective niṣāb—see the charts below for an overview. ³

Since this does not concern the majority of Muslims today, I will not delve into many details.

This applies at the time of harvest, from the ayah:

وَآتُوا حَقَّهُ يَوْمَ حَصَادِهِ

“And give its due on the day of its harvest” (Qur’ān 6:141)

• The only fruits that the Shāfiʿī madhhab considers for zakāh are dates (تمور) and grapes (عِنَب).

• The niṣāb for grains and fruits is approximately 900 liters in volume.

• Zakāh becomes due at harvest, not annually like currency or livestock.

Al-Tijārah (ٱلتِّجَارَة) — Trading: is the act of exchanging wealth with the intention of profit.

Al-ʿUrūḍ (ٱلْعُرُوض) — Trading Goods: refers to any tangible item that can be bought and sold, exchanged between hands with the purpose of financial gain. This includes things like animals, real estate, clothing, etc. However, currencies are excluded.

Since tijārah is a means of wealth growth, zakāh is obligatory upon it. The proof is in the ayah:

يَا أَيُّهَا الَّذِينَ آمَنُوا أَنفِقُوا مِنْ طَيِّبَاتِ مَا كَسَبْتُمْ

“O you who believe, spend from the good things which you have earned.” (Surah al-Baqarah, 2:267)

And tijārah is included in kasb (كسب) — earned wealth.

The person must have acquired the goods through a transaction, such as:

• Buying, renting, marriage, etc.

If the goods were acquired by:

• Inheritance

• Bequest (wasiyyah)

• Gift

• Gathering (ie. firewood, grass, salt)

...Then there is no obligation of zakāh, unless the person later intends to trade with it. From the point of that intention onward, zakāh becomes applicable if the other conditions are met.

The obligation of zakāh depends on having the intention to trade at the time of acquiring the goods.

• If someone buys a car to use, but also hopes to sell it later for profit, this does not qualify. The primary intention is personal use, not tijārah.

• Similarly, buying a house to live in or to rent, even if the person plans to sell it later, is not considered trading.

• If someone buys with the intention of trade, but then changes his mind and keeps the item for personal use, zakāh is no longer due.

• If someone originally bought it for personal use, but later intends to trade, zakāh is not due based on that change unless he intends to trade and actually starts to trade with it.

• The nisāb is equivalent to 85 grams of gold or the equivalent value in the dominant local currency.

• The nisāb is considered at the end of the year — not the beginning or middle.

• One must include both:

• The capital (original investment)

• The profits accumulated

If, at the end of the year, the total value meets the nisāb, zakāh is obligatory.

• The zakāh clock starts from the first day of acquiring trading goods.

• If, at the end of the lunar year, the value of trading goods meets the nisāb, zakāh is due.

• If not, no zakāh is paid, and a new ḥawl [year] begins from that point.

• The amount due is 2.5% of the total market value of the trading goods at the end of the ḥawl.

• Anything above the nisāb is also zakatable at the same rate.

• If he sells the inventory after the zakāh is due and profits, that profit is added to the next ḥawl for the next year.

• The zakāh is paid in currency — it is not required to pay it in the form of trading goods.

• Once the inventory has been appraised, and zakāh is due, that amount becomes a financial obligation similar to a debt owed to Allah.

• He is free to sell the goods however he wishes, but the zakāh amount remains an obligation until fulfilled.

This zakāh applies specifically to the mining (استخراج) of gold (ذهب [dhahab]) and silver (فضة [fiḍḍah]).

Zakāh is only due on gold and silver extracted from the earth.

There is no zakāh on other mined substances (e.g. copper, oil, diamonds) according to the Shāfiʿī madhhab, due to the absence of clear textual evidence.

• The niṣāb must be reached in a single mining event or excavation that is not interrupted by a major break.

• Niṣāb for gold: 85 grams

• Niṣāb for silver: 672 grams

The gold or silver must actually be found and extracted, not merely speculated to exist or approximated.

Ruling:

• The zakāh is 2.5% (one-fortieth) of the total amount if the niṣāb is met.

• It is obligatory immediately upon discovery and does not require the passage of a year (ḥawl) like other forms of zakāh.

• This ruling aligns with the zakāh on currency (نقد [naqd]), as both are considered forms of ready wealth.

Rikāz refers to treasure buried during the pre-Islamic era (Jāhiliyyah), discovered and identified through some form of evidence, such as:

• Inscriptions

• Coinage

• Markings

• Historical indications of pre-Islamic origin

Ruling:

• The zakāh on rikāz is 20% (one-fifth) of the total amount found.

• It is also due immediately upon discovery, with no waiting period.

• This is based on the hadith:

“In the rikāz is one-fifth.” [Bukhārī & Muslim]

Note:

• If the origin of the buried treasure is not clearly pre-Islamic, or it’s unknown, then it is treated as luqaṭah (lost property) if it has signs of muslim ownership and if not, then fay’— not rikāz.

Zakāt al-Fiṭr (زَكَاةُ الْفِطْر): is one ṣāʿ (صَاع) of food—meaning a measure of staple food— that must be given out after the final sunset of Ramaḍān or during Ramaḍān under certain conditions, on behalf of every person for whom it is obligatory.

It is called Zakāt al-Fiṭr because it becomes due at the time of Fiṭr (فِطْر)—the breaking of the fast—at the end of Ramaḍān, marking the beginning of ʿĪd al-Fiṭr (عِيدُ الْفِطْر).

• Zakat al-Fiṭr is an obligation (Farīḍah - فريضة), based on the hadith in which the Prophet ﷺ made it compulsory. “The Prophet ﷺ made Zakat al-Fiṭr obligatory as one Ṣāʿ (0.8 gallons) of dates or barley upon every free person or slave, male or female, from the Muslims.” [Bukhārī & Muslim]

• It purifies any deficiencies in fasting, such as:

• Speaking ill,

• Engaging in sins, or

• Other shortcomings during Ramadan.

Hadith: “The Prophet ﷺ made this charity (Zakat al-Fiṭr) a purification for the fasting person from obscenity and worthless talk, and as food for the poor. So whoever gives it before the Ṣalāh, then it is an acceptable Zakah. And whoever gives it after the Ṣalāh, then it is merely charity from other charities.” [Abu Dawud]

• It must be given before Ṣalāt al-ʿĪd (the Eid prayer).

• It becomes obligatory at sunset on the last day of Ramadan, marking the beginning of Eid night.

• Whoever was alive during any part of Ramadan and is present at sunset on that day must pay it.

• It is due upon a person or upon the one responsible for financially supporting them.

• If a Muslim is responsible for providing for a non-Muslim, they do not have to pay Zakat al-Fiṭr on their behalf.

• A person must have enough money to cover:

a. Their own basic needs (food, clothing, shelter).

b. The needs of those they are obligated to support.

c. An additional amount sufficient for paying Zakat al-Fiṭr.

• Even if the person expects financial difficulties later, if they have enough at that moment, they must pay it.

• If a person does not have enough, then Zakat al-Fiṭr is not obligatory upon them.

• A Muslim must pay for:

• Themselves.

• Anyone they are obligated to financially support, including:

• Wife (by marriage).

• Children.

• Parents (if they cannot provide for themselves).

• A person does not need to pay on behalf of others beyond those they are responsible for, but they may, if they get permission from them.

1. Measurement

• The amount of Zakat al-Fiṭr is one Ṣāʿ (صَاع), which equals:

• Four Mudd مُدّ 0.8 gallons (3 liters) of staple food.⁴

2. What Type of Food?

• It must be a whole, staple food of the local population, such as:

• Rice

• Barley

• Dates

• Wheat

• Processed foods (e.g., flour, pasta, bread) do not count.

• From the beginning of Ramadan onward.

• After sunset on the last day of Ramadan and Before the Eid prayer on the morning of Eid.

• From sunset on the last day of Ramadan.

• In the Shāfiʿī Madhhab, it is permissible to give it anytime during the day of Eid.

• It is not allowed to delay giving it past sunset on the day of Eid.

• If someone delays it, they must still pay it and make up for it.

• It must be given to the same categories of people who receive regular Zakah.

• Priority Order:

1. Poor and needy muslim non-dependent [extended] family members.

2. Poor and needy muslim neighbors.

3. The poor among the local Muslim community.

Allah limited and stipulated eight categories of people to receive zakāh in this ayah, and these categories are agreed upon by consensus (إجماع [ijmāʿ]).

إِنَّمَا الصَّدَقَاتُ لِلْفُقَرَاءِ وَالْمَسَاكِينِ وَالْعَامِلِينَ عَلَيْهَا وَالْمُؤَلَّفَةِ قُلُوبُهُمْ وَفِي الرِّقَابِ وَالْغَارِمِينَ وَفِي سَبِيلِ اللَّهِ وَابْنِ السَّبِيلِ

“As-Sadaqat (here it means Zakat) are only for

(1) the Fuqara' (poor), and

(2) Al-Masakin (the needy) and

(3) those employed to collect (the funds);

(4) and for attracting the hearts of those who have been inclined (to Islam);

(5) and to free the slaves;

(6) and for those in debt;

(7) and for Allah's Cause (i.e. for Mujahidun - those fighting in valid jihad),

(8) and for the wayfarer (a traveler who is cut off from his wealth)”

He is the one who has no wealth and no means to earn it—or he has some wealth or ability to earn, but it does not suffice to fulfill the needs of himself and his dependents. This includes cases where he owns property, clothes, or wealth that is not currently accessible, or where debts are not yet due.

What counts as “ability to earn” is assessed according to what someone like him would need in his status and circumstances.

If he is able to work but is preoccupied with seeking knowledge in the religious sciences (ʿulūm ash-sharīʿah), then he may be given zakāh from this catagory.

The faqīr may be given as much as he needs for his lifetime, according to a reasonable estimate. This includes:

– Sustenance that removes his need

– Tools he needs to work

– Capital to trade, depending on his abilities

– A home or property if that would help generate income

However, if someone is strong-bodied and capable of work, then he may not be given zakāh unless he is unable to find work.

This is based on the ḥadīth:

“Two men came to the Prophet ﷺ asking for charity. He looked them up and down and said: ‘If you wish, I will give you. But there is no share in it for one who is wealthy or one who is strong and able to work.’”

Likewise, if someone is already fully provided for by family or others, then he is not eligible for zakāh.

This is someone who has some money or earning ability, but it does not suffice him. He is similar to the faqīr in that we consider whether or not he is able to work. The miskīn is also given zakāh, and is assessed according to need.

These are the official collectors and distributors of zakāh employed by the Islamic government. If they exist, they are entitled to a portion of the zakāh they collect.

Note:

Most modern-day charity organizations do not fall under this category, as they are not government-appointed but function as private delegators or wakīl (وَكِيل) on behalf of the donors and are not allowed to take anything from the money of zakat for service fees or costs.

These are individuals whose hearts are softened toward Islam—ie: new Muslims either with weak faith, or influential figures who, if supported, may positively influence others.

These are the slaves working to earn their freedom—those who have made a contract (mukātabah) to pay a certain amount over time in installments, and upon completion, they gain their freedom. Zakāh may be given to help them fulfill this contract.

This refers to someone who has entered into debt for himself in a permissible (مُبَاح [mubāḥ]) matter.

If his debt was for something impermissible (مُحَرَّم [muḥarram]), then he is not given zakāh until he has repented (tawba) and it is assumed his repentance is sincere. Zakāh is given only to the one truly in need from among them.

This is for the one volunteering to fight in the path of Allah in a legitimate jihād (جِهَاد [jihād]). He is given from zakāh to assist him in this endeavor.

He is the person who is traveling and trying to return home but does not currently have access to wealth. He is given what he needs to return to his homeland.

Note: If multiple categories apply to a single individual than he is most deserving of it.

• If a muslim claims to be from one of these categories, then their word is taken at face value. If it turns out they were lying, then that does not affect the validity of the Zakat that was previously given.

And of course, caution is advised in this matter to make sure that the most deserving receive it.

• This Zakah is to be equally divided between all of the categories available.

• And from each category three individuals should be given something.

And within each category, the person giving zakat may allocate it as he sees fit.

• For example: the person must pay $500 in zakat.

Five categories are available to him.

Each one of these categories get $100.

The 3+ individuals inside of each one of these categories are split between the $100 allocated for their type as the person giving sees fit.

Eg $30, $20, $50

It is not permissible to give zakāh to the following four types of people:

This includes anyone who is rich by wealth or able to earn money easily. However, if someone is able-bodied but cannot find a job, then he is still considered poor and may be given zakāh. But if he is able to find work, then he is not eligible.

As mentioned in the ḥadīth:

“إِنْ شِئْتُمَا أَعْطَيْتُكُمَا، وَلَا حَظَّ فِيهَا لِغَنِيٍّ وَلَا لِقَوِيٍّ مُكْتَسِبٍ.”

“...If you wish, I will give to you. But there is no share in it for a rich person or one who is strong and able to earn a living.” [Narrated by Abu Dāwūd and others]

The Prophet ﷺ said:

“إِنَّ الصَّدَقَةَ لَا تَنبَغِي لِآلِ مُحَمَّدٍ، إِنَّمَا هِيَ أَوْسَاخُ النَّاسِ.”

“Indeed, charity is not appropriate for the family of Muḥammad. It is the filth (impurities) of the people.” Narrated in Muslim and others.

This includes parents, children, spouse—anyone whose maintenance (nafaqah) is already obligatory upon the person.

He may not give zakāh to them under the pretense that they are poor or needy, because they are already his obligation. Zakāh cannot be used to double up on that duty.

Zakāh is only for Muslims, as indicated in the ḥadīth:

“تُؤْخَذُ مِنْ أَغْنِيَائِهِمْ وَتُرَدُّ فِي فُقَرَائِهِمْ.”

“It is taken from their rich and returned to their poor.”

Referring to the rich and poor of the Muslims, not non-Muslims

Giving out voluntary charity is sunnah, as is mentioned in many aḥādīth and ayaat of the Qur’an. One such ayah is:

لَن تَنَالُوا الْبِرَّ حَتَّى تُنفِقُوا مِمَّا تُحِبُّونَ

“You will never attain righteousness until you give from that which you love.” [Āl ʿImrān 3:92]

It is permissible to give this type of charity to:

• A wealthy person (غني)

• The tribes of Banī Hāshim (بَنِي هَاشِم) and Banī al-Muṭṭalib (بَنِي الْمُطَّلِب)

• A non-Muslim (كَافِر)

It is best to give this type of charity:

• In secret

• Especially during Ramaḍān

• To those closest to you, such as a relative, spouse, friend, or neighbor

• And beginning with the closest neighbors, then those after them

It is impermissible to give charity from what you yourself are in need of:

• If it is part of obligatory spending on your family

• Or necessary for your own needs

• Or if you have a debt and giving this would endanger your ability to repay it

It is best to specify your charity toward:

• People of goodness

• And those in genuine need, even if what you give is very small

Because of the ḥadīth:

“اتَّقُوا النَّارَ وَلَوْ بِشِقِّ تَمْرَةٍ”

“Protect yourselves from the Fire, even with half a date.” [Bukhārī & Muslim]

And because of Allah’s saying:

فَمَن يَعْمَلْ مِثْقَالَ ذَرَّةٍ خَيْرًا يَرَهُ

“So whoever does even the weight of a dust particle of good will see it.” [al-Zalzalah 99:7]

If someone gives something in charity, it is disliked (makrūh) for him to later regain ownership of it.

It is absolutely ḥarām to remind others of the charity you gave them, as this nullifies its reward.

And it is best for one to give from what he loves, because Allah says:

لَن تَنَيَلُوا الْبِرَّ حَتَّى تُنفِقُوا مِمَّا تُحِبُّونَ

“You will never attain righteousness until you give from what you love.”

Detailed Table of Contents........................................................................3

Foreword............................................................................................5

Zakah.................................................................................................6

Conditions for the Obligation of Zakāh (شروط وجوب الزكاة).......................................8

Zakāh of Currencies (زكاة النقد)...................................................................11

Zakāh on Trading Goods........................................................................16

Zakāh on Mining (Maʿdan [مَعْدَن]) and Pre-Islamic Buried Treasure (Rikāz [رِكَاز]).....19

Zakat al-Fiṭr........................................................................................21

Recipients of Zakāh..............................................................................24

Voluntary Ṣadaqah (صَدَقَة)........................................................................28

General Table of Contents......................................................................29

¹ ↩

1 Note: Oftentimes, the aḥādīth and āyāt of the Qurʾān are clear in how a particular ruling is derived. In other cases, the connection may not be clear. For someone to fully understand how evidences are connected and how rulings are extracted from them, he would need a strong grasp of the Arabic language, along with uṣūl al-fiqh [أصول الفقه]. The purpose of this book is to show the basis for the rulings whenever possible.

² ↩

2 also see page 9

³ ↩

3 Zakat on Camels (زكاة الإبل) Chart

For Cows:

For Ghanam [Goats/Sheep]:

Mixed herds are counted for zakah like one person with seven conditions:

1. If their pen is shared, as well as their
2. path,
3. pasture,
4. stud,
5. drinking place,
6. shepherd/s,
7. and the place of milking.

⁴ ↩

4 with rice this equates to approximately 3 kg