How You May Pay Zakah
BY Mufti Muhammad Taqi Usmani (rah)

Praise be to Allah. We praise Him and seek His help and ask Him for His forgiveness. We seek refuge in Allah from the evil of our souls and from our sinful deeds. He whom Allah guides, no one can mislead and He whom He leaves astray none can guide. And we bear witness that there is no god except Allah who is alone and who has no partner and we bear witness that Sayyidina Muhammad is His servant and Messenger, may Allah bless him and his family and companions and may He favour him and give him peace a complete peace abundantly.

I seek refuge in Allah from the accursed Satan. In the Name of Allah the Compassionate, the Merciful.

"And those who hoard up gold and silver and expend it not in the way of Allah, so give them the glad tidings of a painful chastisement, on the day when it shall (all) be heated in the Fire of Hell, and there with their foreheads and their sides and their backs shall be branded, (saying), This is what you hoarded up for yourselves, so taste you now what you used to hoard up.” (At-Tawbah, 9:34-35)

I have believed in Allah. Allah, our Great Protector, has spoken the Truth and His Messenger, the noble Prophet, has spoken the Truth and we are witnesses over that and grateful. Praise belongs to Allah, Lord of the worlds.

Introduction
The gathering today has before it the subject of Zakah- There are a few days to the month of Ramadan and Muslims generally pay Zakah in this holy month. So, the time is opportune to discuss the importance of Zakah, its virtues and the necessary procedure and rules. This will enable us to pay Zakah properly.

Admonition for not paying Zakah
It is for this reason that I have quoted two verses of the Holy Quran. These verses speak of the serious warning that Allah has given to those people who do not pay Zakah on their assets as prescribed. Very strong words are used to warn them of the punishment. So, the Qur'an says, "Those who hoard up gold and silver and expend not in the way of Allah so (O Prophet) give them tidings, of a severe punishment." These are the people who continue to hoard their wealth, gold and silver and do not spend in the cause of Allah and do not fulfill the duties imposed on them by Allah so let them have the glad tidings of a painful punishment. Then, the next verse describes the kind of the painful punishment. This punishment will be awarded on the day when the gold and silver will be heated in the fir of Hell and with it the man's forehead, and his sides and back will be branded. And it will be said to him:

This is what you hoarded up for yourself so taste now what you used to hoard up. May Allah preserve all Muslims from this Punishment. Aameen

The fate of the people is described who store up wealth but fail to discharge their duties correctly. The warning is given not merely in these verses but it is given in other verses of the Qur'an too. For instance, we are told in surah al Humazah.

Wo to every slanderer, defamer, who amasses wealth and counts it. He thinks that his wealth will make him live forever! Certainly not! He shall be thrown into the Hutamah. And what the Hutamah is? It is the fire kindled by Allah, which roars over the hearts, (al Humazah, 104:1-7)

He will be punished because of his wealth against which he did not pay the dues. The Hutamah is a fire kindled by Allah not by any man whose kindled fire can be extinguished by water or sand. The fire kindled by Allah will burn man's heart and liver (that is it will reach upto his heart and liver). This is a very grave warning. May Allah protect every Muslim from it. Aameen!

From where is the wealth coming
Why is such a strong warning given for not paying zakah? It is to be considered first where one gets one's wealth from? Whether he is engaged in business, employment, agriculture or in other occupation, does he think that he amassed the wealth by his own effort? In fact, it is a system drawn up by Allah through which He provides livelihood to different people.

Who sends the customers?
A shopkeeper supposes that he has opened his shop and sells his merchandise and so earns wealth but he does not consider who sends customers to his shop. Suppose if no customer had visited him, would he have earned money? It is Allah who sends his customers and who has formed a system whereby each fulfils the need of the other. He prompts one to set up a shop and another to visit his shop.

An eye-opening event
I had an elder brother, Muhammad Zaki Kayfi, may Allah elevate his rank. He had a bookshop in Lahore, Idara Islamiyat. That shop is still in business. He told me once that very unique acts of Allah are witnessed in business. He cited an example of a morning when he woke up to see it rain heavily. Water had flooded the streets. He thought that it was better to stay home rather than open the shop because no one would buy a book especially a religious book. People generally put a religious book last on their list till everything else is bought and there is spare money. This is because books do not satiate the hungry nor do they quench the thirst. When one's needs are fulfilled and he has some money on hand he will prefer to buy a fiction or a novel.

However, my brother had lived with the religious-minded and had been with Mawlana Thanavi (rah) so he said to himself, "It is okay if no customer visits my shop but Allah made it a source of my livelihood so it is my duty to open it and wait. To get a customer to visit my shop is not my task; it is on someone else to send him to me. I must not lag behind in my duty whether it rains or there is flood." So, he took his umbrella and waded through water to his shop. He opened it and waited for his customers. Not expecting one, he opened the Qur'an and began reciting it. Hardly had he begun the recital when he saw some men in raincoats and holding umbrellas enter his shop to buy books and he wondered what had made them brave in the rain and floods to visit a bookshop. This happened all day and his sale that day was the same as his sale on a normal day. He then realised that the customers did not come on their own but were sent by someone because He has appointed his livelihood through his shop.

Distribution of labour is by Allah
It is a system organised by Allah that He sends customers to different people. No one else has distributed different tasks and business to different people. It is Allah who has put in the hearts of men that they should do different tasks and take up different occupations and businesses. Someone sells cloth, someone shoes, someone rice, someone utensils and so on. In this way everyone sees to the needs of the other. There has never been an intentional worldwide distribution of labour whereby everyone was asked to do something or the other. It has been an automatic, unplanned distribution of tasks. The result is that everything that is necessary is available in the market and there is a buyer for everything sold. In other words, a means of livelihood is available to different people. This system is orginised by Allah and it provides livelihood to different people.

Who grows food from the land
Whether one is engaged in a business, in farming or in an employment, He is Allah who really provides sustenance. Let us take agriculture for example. The farmer tends to the land and sows the seeds. He then irrigates the land but He is Allah alone who causes the seed to sprout. A seed which really is lifeless and weightless but it pierces the tough earth to make itself known. Its roots are very delicate, so much that even a child may undo them with his fingers but they are strong enough to tolerate the severity of the varying seasons and the winds. Passing different stages, the seed finally grows the fruit that is consumed by the people the world over. Allah alone brings these things to happen.

Man is not capable of producing anything
Therefore, whatever the means of income, man is on the earth to do a limited task and he does that but he is not able to cause anything to grow. He is Allah alone who produces what is necessary and grants it to mankind whatever man has is a blessing from Allah

To Allah belongs whatsoever is in the heavens and whatsoever is in the earth. (Ai-Baqarah. 2:284)

The real master is Allah
After giving things to man, Allah also said to him, "You are the owner." Thus, He has said in Surah Yasin.

"Have they not seen that we have created for them - among the things which our hands have fashioned-cattle that they own." (Surah Yasin. 36:71) "I was the Real Owner but I made you the owners. So in the things that have come to your possession true right belongs to Me. Then spend in the way, I have commanded you." If a man spends in accordance with the commands of Allah then the rest of his possessions are lawful for him and blessings of Allah are on those possessions. If he does not give from his wealth what Allah has asked him to give then all of it is fire for him and he will experience the fire on the Day of Resurrection when he will be branded with it and told, "This is the wealth that you had amassed."

Only 2 1/2% is to be paid
If Allah had said, "Keep to yourself the 2 1/2% and spend in His way the rest 97 1/2% then that would have been just because all really belongs to Him and is granted by Him. But He is Merciful to His slaves and asked them to retain the bulk share of 97 1/2% and spend in His way only 2 1/2% because man is inclined towards possession. The 97 1/2% will then become lawful and pure; it may be spent on his lawful personal needs.

Emphasis on Zakah
The 2 1/2% is zakah. The Quran has said about it. And establish the Salah, and pay the Zakah. (al-Baqarah, 2:43)

At the same time as prayer is mentioned, Zakah is also mentioned. This is the importance attached to Zakah. lf that is the case and the wealth also is a grant from Allah then a Muslim must, at least, make the 2 1/2% payment in accordance with the Command of Allah. He will not suffer anything if he pays this small amount.

Zakah must be calculated and paid
Many people just neglect payment of Zakah. They simply do not pay it. There are some others who pay Zakah but do not bother to calculate the correct procedure is to assess the wealth and possessions and pay the 2 1 / 2% on it. They shy away from counting their stocks and possessions and estimate the Zakah payable on that. This could lead to an error and a lesser amount could have been estimated and even if an insignificant amount as low as one rupee is underpaid then it is enough to ruin the rest of the wealth. If an over payment is made then, InshaAllah, there will be no questioning on that.

When Property causes Ruin
We are told in a Hadith that the Messenger of Allah (saws) said, "When zakah becomes part of a wealth - that is, when full zakah is not paid but something of it remains unpaid - then that wealth becomes a means of ruin for the owner." Therefore, we must be careful in evaluating our wealth and pay the full zakah due on it otherwise the obligation remains unobserved. By the Grace of Allah, a majority of Muslims pay zakah but they are not careful in making a proper calculation before paying it with the result that something of zakah remains included in their wealth. That becomes a cause of destruction and ruin.

Benefits of Zakah in this life
Zakah must be paid with the intention that the command of Allah is being observed, it is the demand of His pleasure and a form of worship is being fulfilled. Whether benefit from that payment or not, our aim should be to obtain the pleasure of Allah. This is the true aim of zakah. It is the mercy of Allah on us that when anyone pays zakah, Allah lets him have its benefits too. His possessions and wealth are blessed as we are told in the Quran an

Allah blots out usury and augments charity (al-Baqarah, 2:276)

A Haidth quotes the Holy Prophet (saws) as saying, "When a slave of Allah pays zakah, the Angels of Allah pray for him in these words :

"O Allah! Grant abundance to him who spends (in Your cause) and destroy him who does not spend and restricts to himself his wealth." (Bukhari Book of Zakah)

That is why, he said : Charity does not diminish wealth

So, it happens sometimes that as a Muslim pays Zakah, Allah opens for him Fresh Avenue of income so that he receives more than he has paid in zakah. It happens sometimes that although payment of zakah seems to reduce wealth to the extent of payment, Allah blesses the remaining wealth so it provides more benefit than expected from it.

Consequences of lack of blessings in wealth
Today, everyone believes in numbers. No one understands what one means by blessings. It is the name given to benefit beyond expectation from something- For example, someone earns a lot of money someday and takes his earnings home only to find a child ill and only one visit to a doctor costs him all his day's earnings. This means that there was lack of blessings in his earnings. Or, he encounters bandits on the way who disown him of his earnings. This is also an example of lack of blessings in his wealth. Or, the man buys food from his earnings and eats it only to get indigestion. This again is an example of lack of blessings in his earnings. On the other hand, blessings in a man's earnings allow him to reap more benefit from his little earnings than he had expected. Allah showers blessings on him who does what Allah has commanded him to do. Therefore, we must pay zakah on our wealth in the manner Allah and His Messenger (saws) have instructed us to pay and make a correct calculation, not a mere conjecture.

The Nisab of Zakah
Allah has prescribed a Nisab (standard) for Zakah. Nisab is the minimum amount of property liable to payment of zakah. If anyone owns property less than the Nisab then he is not liable to pay zakah but when he possess the nisab he becomes liable to pay zakah on it. The nisab is :fifty two and a half tolas of silver or its value in cash or jewellery or commercial merchandise. The person who has this much wealth is known as Sahib Nisab (owner of the property liable to zakah).

It is not necessary that each rupee should have been owned for a year
Zakah is payable by the Sahib Nisab when he has the nisab in his hands for a year. Zakah is then wajib on him. There is a misconception generally that a man should have every part of his money or wealth for a year to be called a Sahib Nisab and only then will zakah be wajib on him. It is not so. Rather, if a man becomes a Sahib Nisab at one time say the 1st of Ramadan and then again on the next 1st Ramadan he is a Sahib Nisab. He is liable to pay zakah even if during the year he did not constantly have that much wealth. On the 1st Ramadan when the first year is over and the next begins he will pay zakah on what he owns even if he may have had some of the wealth only for a day.

Zakah is payable on the wealth one owns on the date of Zakah
For example, a man had a hundred thousand rupees on the 1st of Ramadan. Next year two days before this date he received another fifty thousand rupees so on the 1st Ramadan he had a hundred and fifty thousand rupees. It is now fard (absolute obligation) to pay zakah on this amount of a hundred and fifty thousand rupees. He cannot argue that he has had fifty thousand rupees for only two days so he will not pay zakah on that amount because that money has not been with him for a year. Rather, he will consider the date of payment of zakah, the date when he became a Sahib Nisab, and value his assets and pay zakah on these assets. The value may be more than the last year's value or it may have become less. For example, he had a hundred thousand rupees last year and he may have a hundred and fifty thousand in the current year so he will pay zakah on the current value of a hundred and fifty thousand rupees. Or, he may have only fifty thousand rupees this year then he will pay zakah on the amount of fifty thousand rupees only. The amount of money spent during the year is not calculated and no zakah is paid on the money so spent. Allah has spared man from the intricacies of accounting and has prescribed an easy method so that he has not to worry about the money that he has spent and used up. In the same way, whatever money is received during the year has not to be recorded separately. It is so simple that whatever money and assets a man has on the date of zakah, he will pay zakah on that amount. This is the meaning of the words 'passing of a year.'

On what heads is Zakah payable
It is one of the several favours of Allah on us that He has not made it fard (obligatory) on us to pay zakah on every item we possess, for there are different heads of assets a man may own. The items on which zakah is fard are:
(1) Cash in any form like currency notes or coins.
(2) Gold and Silver whether jewelry or coins. Some people suppose that jewelry used by women is not liable to zakah which is a wrong notion. The truth is that zakah is payable on the jewelry that is worn or used and made of gold or silver; however, zakah is not applied on jewelry made of any other metal such as platinum. Similarly, zakah is not paid on pearl or jewel as long as they are in personal use and not for business purposes.

We must not apply reasoning in these matters
We must remember that zakah is a form of worship and a duty imposed on us by Allah. Some people try to reason out the wisdom behind different rulings and ask why zakah is applied on some things and not on others. To pay zakah is to perform a worship whether we understand the reason behind it or not. Thus, we cannot ask why zakah is payable on gold and silver and not on Pearls, jewels and platinum. It is like asking why the Maghrib prayer is not reduced during a journey while the Zuhr, Asr and Isha prayers are reduced to the Qasr. Qasr for these three prayers two is rakaat each instead of four while one is travelling. Or, it is like asking why a passenger who travels luxuriously by first class in an airline is allowed to offer Qasr prayers while another traveling with great difficulty in a local bus within his city not allowed to offer Qasr prayers. The answer to all such questions is the same that these are rules of worship prescribed by Allah and these rules must be respected otherwise the worship will be meaningless.

To offer worship is to obey the Command of Allah
It is also like asking why Hajj is observed on 9th Zul Hajjah and not on just any day convenient to a pilgrim, and why stay just one day at 'Arafah and not three days. Obviously, if anyone stays at Arafah for three days instead of one day his Hajj will not be valid because he does not follow the method prescribed by Allah. Again, a man cannot say that he will perform the Rami of the Jamarat all together on the fourth day instead of the three days of Hajj. Rami is the casting of pebbles on the Jamarat, the pillars marking places where Satan tried to tempt Sayyidina Ismail (as) This also is a form of worship and a worship should be performed in its prescribed manner otherwise it is invalid and meaningless. Thus they raise an objection on the levy of zakah on gold and silver and not on pearl is to question the philosophy of worship-Nevertheless, Allah has prescribed zakah on gold and silver whether in use or not, and on cash money.