The Administration of the Zakah (1/5)

Tax in Islam is known as sadaqah and zakah, and the latter is the same as the former; the names are different but the issue is the same, and a Muslim has no other obligation to pay tax other than this tax on his wealth. The Prophet, may the peace and blessings of Allah be upon him, said: “There is no right to a person's wealth other than the zakah." Zakah becomes an obligation on wealth which is susceptible to growth, either of itself or by the work which is done to it; it is given as a purification, and as an assistance to those entitled to a portion thereof.

Zakatable wealth is of two kinds: manifest and hidden. The first refers to that which cannot be concealed, like crops, fruit and cattle; the second, to that which can be concealed, like gold and silver and merchandise.

The person in charge of tax collection does not concern himself with the zakah of concealed goods and wealth, as their owners are more entitled to pay the zakah thereof, unless they hand it over to him of their own free will, in which case he accepts it and distributes it by way of being of assistance to them. His assessment of the zakah of wealth is restricted to what is manifest.

Those who possess such wealth (manifest wealth) are commanded to hand it over to him. There are, however, two opinions as to the nature of this command, provided that is it is given by a just person. For some, it is an obligation, and they are not permitted to pay it individually, and neither is it accepted if they do; according to others, it is only a recommendation, as a means of making plain people's obedience (to Allah's command), in which case when they pay it individually it is accepted of them. However, in both cases, he must fight them over it if they refuse to pay it, just as Abu Bakr as-Siddiq, may Allah be pleased with him, fought those who refused to pay the zakah - as in effect they become rebels by refusing to obey those in authority. Abu Hanifah, may Allah be content with him, prohibits fighting them if they pay the zakah themselves.

The conditions stipulated for this authority are that the person be free, a Muslim, just, and knowledgeable of the rules of zakah if he is one of the delegated agents; if he is merely an executory collector, appointed by the Imam with instructions of how much to collect, then it is permitted that he not be among those knowledgable about this tax. He may also appoint someone who, because he is of the family of the Prophet, peace and blessings of Allah be upon him, may not receive any of the zakah - any remuneration to him must be paid out of that portion of the zakah reserved for the public interest.

The person appointed may be of three types:

A. He is responsible for its collection and distribution, and he must combine both functions, as we shall explain;

B. He is responsible for its collection but is forbidden to distribute it - thus his assessment is restricted to collection only, and he is prohibited from distributing it. If the person who is responsible for both tasks delays its distribution, then he is blameworthy unless he himself has delegated someone else to distribute it in good time;  

C. He is appointed in a general manner, such that he is neither commanded to nor forbidden from distributing it, and so he is charged by the generality of the appointment with both tasks, both collection and distribution.

Thus this task comprises both the collection and the distribution. Each task has its own rules, but we shall treat them both together in this chapter for the sake of brevity, beginning with the rules concerning its collection.

There are four kinds of zakatable wealth:

1.            Animals

2.            Fruits of date palms and trees

3.            Crops

4.            Gold and Silver

1. Animals, that is camels, cows, sheep/goats - and these are all called mawashi (Arabic: "creatures that walk"), as they pasture by walking:

I. As for camels, the minimum zakatable amount is five, and from this number up to nine, a lamb or zjadh'ah sheep or a thaniyyah goat is to be paid; the jadh'ah refers to a sheep of at least six months and the thaniyyah, to a goat of one year; if the number of camels reaches ten and up to fourteen, then two sheep are payable; from fifteen to nineteen, three sheep, and from twenty to twenty-four, four sheep; from twenty-five onwards, the obligation to pay in sheep changes: from twenty-five to thirty-five, a bint mikhad must be paid, that is a young female camel of one year, or if there are none of this kind, an ibn laboun male (of two years); from thirty-six to 'forty-five, an ibnat laboun (female camel of two years) which is at least two years; from forty-six to sixty, a hiqqah, (a female camel) of at least three years which may be mounted and capable of receiving the stallion; from sixty-one to seventy-five, ajadh'ah which has attained four years; from seventy-six to ninety, two female ibnat laboun camels of two years; from ninety-one to one hundred and twenty, two hiqqah camels of three years.

This information is contained in the texts and about it there is a consensus; the fuqaha differ as to the ruling when there is more than a hundred and twenty: Abu Hanifah says it has to be calculated again using the first set of calculations. Malik says that there is nothing extra to pay until the number reaches a hundred and thirty, for which a three-year old hiqqah camel and two two-year old ibnat laboun camels. Ash-Shafi'i says if there are more than a hundred and twenty-one, then there is an ibnat laboun to be paid on each further forty, and on each further fifty, a hiqqah, such that for a hundred and twenty one, three ibnat labouns; and on a hundred and thirty, a hiqqah and two ibnat labouns, and on one hundred and fifty, three hiqqah; and on a hundred and sixty, four ibnat labouns; and on a hundred and seventy, a hiqqah and three ibnat labouns, and on a hundred and eighty, two hiqqah and two ibnat labouns. On a hundred and ninety, there are three hiqqahs and an ibnat laboun, and if they attain two hundred, then there are one of two payments: either four hiqqahs or five ibnat labouns', if there is only one of these two types, then this is taken, but if both exist then the collector should take the best of the two - although some say the hiqqahs, as they are more useful and cost less to maintain. Above two hundred head, the tax is calculated in like manner: an ibnat laboun for every forty, and a hiqqah for every fifty.

II. As for cows, the minimum zakatable amount is thirty head, for which a tabi'ah male of at least six months which is able to follow its mother, although if a female tabi'ah is given it is acceptable; from forty, a female musinnah, that is, having reached a year, and if a male of the same age is offered, it is not to be accepted if there is a female of the same age in the herd; if the whole herd comprises males, then the offer of a male is accepted according to some, and not accepted, according to others.

There is a difference of opinion if there are more than forty cows: Abu Hanifah says, according to one of two narrations from him, zmusinnah cow and an autumn calf are taken for fifty head, while ash-Shafi'i says there is nothing to pay on them after forty, until sixty head, in which case two tabi'ah cows; for each thirty above sixty, a six-month calf is to be paid and for each forty, a one-year old, such that for seventy, a one-year old, and a six-month calf are due; for eighty, two one-year olds; for ninety, three six-month calves; for a hundred, two six-month calves and a one-year old; for a hundred and ten, two one- year olds and a six month calf; for a hundred and twenty, one or the other type, just as one does for a herd of two hundred camels - that is, either four six-month calves or three one-year olds: according to some the agent takes what he finds, or if both exist the most useful; according to others he takes the cows. Thereafter on each thirty head, a tabi'ah and on each forty, a musinnah.

III. As for sheep and goats, forty head is the minimum zakatable amount and up to a hundred and twenty, ajadh 'ah sheep or thaniyyah goat is paid, unless all in the flock are young, that is containing animals less than the (six month) jadh'ahs or the (two year old) thaniyyahs, in which case, according to ash-Shafi’i, a young animal less than ajadh'ah or thaniyyah is taken, while Malik says only ajadh'ah or a thaniyyah may be taken. From a hundred and twenty-one to two-hundred head, two sheep; from two to four-hundred, three; from four-hundred and one, four sheep; and then one sheep for each hundred thereafter.

Sheep are included with goats for the purpose of calculation, as are buffaloes with cows, and working camels with racing camels, as they represent two kinds of the same species; camels are not, however, included with cows, nor cows with sheep and goats, because they are different species.

The wealth of someone is calculated altogether for the zakah, even if his various goods are situated in different places. Goods belonging to different persons but which are mixed together are counted as one zakatable amount if they form a nisab and satisfy the conditions of association thereof. Malik, however, says that this association of goods has no significance until one of them reaches a nisab, in which case zakah is taken from the combined goods as a whole. Abu Hanifah says that this association of goods has no significance and that each party is assessed individually.

(Continued)