Economy

There is no Zakat on Leased Properties, rather on money if one year has passed and it reaches the ‘nisab’

According to the Akhir Lahdha Newspaper Issue 2572, “The joint meeting between the Zakat Chamber in the Khartoum area and the heads of the Regional People’s Committees recommended the inclusion of investments in residential real estate within the Zakat figure collected from the Mukallafin (legally responsible) in the residential neighborhoods, through direct contact with the lessor, and dealing with the source of duty, in accordance with the Chamber’s plan to expand revenue through horizontal expansion in the collection…”

It is agreed upon between the Imams and scholars of Islam, that matters of worship are only accessible through revelation and there is no Ijtihad in this field. No party, regardless of its legal knowledge, is allowed to increase or decrease in the provisions of worship, and the Zakat is worship and one of the pillars of Islam. Therefore we must halt at the borders defined by the Shari’a. No money is taken from people if this were not ordered by Islam, and there is no Zakat on leased real estate or on salaries or anything else, from which Islam does not require the Zakat to be taken.

Islam has defined the types of wealth that are liable to Zakat unequivocally. The following forms of wealth are liable to Zakat:

1. Livestock including camels, cows and sheep. The evidence is what has been reported from Abu Dharr that the Prophet صلى الله عليه وسلم said:

«… مَا مِنْ صَاحِبِ إِبِلٍ ولا بَقَرٍ ولا غَنَمٍ لَا يُؤَدِّي زَكَاتَهَا إِلَّا جَاءَتْ يَوْمَ الْقِيَامَةِ أَعْظَمَ مَا كَانَتْ وَأَسْمَنَهُ تَنْطَحُهُ بِقُرُونِهَا وَتَطَؤُهُ بِأَظْلَافِهَا كُلَّمَا نَفِدَتْ أُخْرَاهَا عَادَتْ عَلَيْهِ أُولَاهَا حَتَّى يُقْضَى بَيْنَ النَّاسِ»

“…No owner of camels, cows or sheep who does not pay its Zakat, except on the Day of Resurrection the greatest and fattest from among it will come and ram him with its horns, and clump him with its hoofs and whenever its life span has run out, it will return to him all over again, until he is spent among the people.” Agreed upon.

2. Crops and fruits: The evidence is Allah Almighty’s saying:

وَآتُوا حَقَّهُ يَوْمَ حَصَادِهِ

“and give its due [zakah] on the day of its harvest”

(Al-An’am: 141)

This is an Ayah general in its linguistic scope, which has been specified by the Prophet صلى الله عليه وسلم to four varieties mentioned in the Hadeeth of Abu Musa and Mu’adh, when they were sent to Yemen by the Prophet صلى الله عليه وسلم to teach the people the matters of their Deen. He صلى الله عليه وسلم said:

«لا تأخذا الصدقة إلا من هذه الأربعة الشعير والحنطة والزبيب والتمر»

“The charity is not taken except from these four: barley, wheat, raisins and dates.”

Imam al-Bayhaqi said about this Hadeeth: “Its transmitters are trustworthy and its chain of transmission is consistent (Muttasil).”

3. Gold and silver in cash or non-cash. It is narrated by Abu Hurayrah (ra) who said that the Messenger of Allah صلى الله عليه وسلم said:

«مَا مِنْ صَاحِبِ ذَهَبٍ ولا 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 كُلَّمَا بَرَدَتْ أُعِيدَتْ لَهُ فِي يَوْمٍ كَانَ مِقْدَارُهُ خَمْسِينَ أَلْفَ سَنَةٍ حَتَّى يُقْضَى بَيْنَ الْعِبَادِ فَيَرَى سَبِيلَهُ إِمَّا إِلَى الْجَنَّةِ وَإِمَّا إِلَى النَّارِ…»

“No owner of gold or silver who does not divert its right from it, except on the Day of Resurrection sheets from the fire of hellfire are layered for him, overheated in the fire of Jahannam. His private parts, forehead and back are ironed with them, whenever they cool down it is all repeated for him on a day that measures fifty thousand years, until he spends among the people and finds his path either to paradise or hellfire…” Narrated in five of the great Sunan, with the exception of at-Tirmidhi.

4. Articles of trade: Within this category falls everything that is used for trading for profit through buying and selling, except cash. From food, clothing, furniture, and manufactured goods to animals, minerals, land, architecture and other things that are bought and sold, all of these are liable to Zakat without the existence of dispute in this matter among the Sahaba:

«عَنْ سَمُرَةَ بْنِ جُنْدُبٍ قَالَ: أَمَّا بَعْدُ فَإِنَّ رَسُولَ اللَّهِ صَلَّى اللَّهُ عَلَيْهِ وَسَلَّمَ كَانَ يَأْمُرُنَا أَنْ نُخْرِجَ الصَّدَقَةَ مِنْ الَّذِي نُعِدُّ لِلْبَيْعِ»

“From Samurah Bin Jundub who said: Further…The Messenger of Allah صلى الله عليه وسلم commanded us to divert the charity from what we were to sell.”

These are the specific forms of wealth on which Islam has enjoined the Zakat. Who studies them will find that the investment in real estate is not liable to Zakat, rather the money that reaches the quorum (Nisab) when a whole year has passed on it.

Therefore the Zakat Chamber is prohibited by the Shari’ah to collect money under the name of Zakat from properties leased for housing. This money is collected in a manner that is Haram, as is the case with many of the sources of funds of the Zakat Chamber, which takes from the people illegally and does not spend as proscribed by the Shari’ah as well.

The Khilafah state that will be returning soon, Bidhnillah, will not take money from people except what Islam has enjoined through texts from the Book of Allah and the Sunnah of His Messenger صلى الله عليه وسلم. Since Zakat is one of the pillars of Islam and a form of worship, it must be adhered to what is stated in the texts. Allah Almighty says:

ولا تَقُولُوا لِمَا تَصِفُ أَلْسِنَتُكُمُ الْكَذِبَ هَذَا حلالٌ وَهَذَا حَرَامٌ لِتَفْتَرُوا عَلَى اللَّهِ الْكَذِبَ إِنَّ الَّذِينَ يَفْتَرُونَ عَلَى اللَّهِ الْكَذِبَ لا يُفْلِحُونَ

“And do not say about what your tongues assert of untruth, “This is lawful and this is unlawful,” to invent falsehood about Allah. Indeed, those who invent falsehood about Allah will not succeed.”

(An-Nahl: 116)

Ibrahim Uthman (Abu Khalil)

Official Spokesman of Hizb ut Tahrir in the Wilayah of Sudan

Sunday, 29 Dhul Hijjah 1434 AH

03/11/2013 CE

No: HTS 69/2013