Comments :

1.   Fuqaraa : Those who own property in excess of basic necessities but below the value of Nisab.

If a person possesses a house, clothes that are worn, slaves for domestic purposes, and furniture (these   are basic necessities), he will not be regarded as a rich person irrespective of the value of these items.

2. Masakeen: Persons of extreme poverty who possess no wealth whatsoever.

The person who has very little wealth or has no wealth at all is regarded as a poor person. It is permissible for him to accept zakaat money. The zakaat amount can be given to him.

3. Aamileen: (Zakat collector) Those persons who are appointed by an Islamic Head of State or Government to collect Zakat. It is not necessary that this be a needy person. It is permissible to give zakaat to them.

4. Muallafatil Quloob : Those poor and needy persons who are given Zakat with the intentions of solidifying their hearts because they maybe recently converted to Islam or to bring them closer to Islam.

5. Ar-Riqaab: slaves whose masters have agreed to set them free on a payment of a fixed amount. Zakat may be used to purchase their freedom.

It is permissible to give zakaat to Muslim servants, workers, employees, etc. However, this zakaat should not be included in their wages or salaries. Instead, it should be given separately as a gift. At the time of giving this gift to them, one should have the intention in his heart that he is giving zakaat.

6. Ibnus-Sabeel : A traveler, who is wealthy at his residence, is stranded and in need of financial assistance. A person may be a very rich person at home. However, while on a journey, all his money got stolen or exhausted in some other way to such an extent that he does not even have sufficient funds to reach his own destination. It will be permissible to give zakaat to such a person.

7. Al Ghaarimeen : A person whose debts exceeds his assets and his net assets (after deducting his liabilities) is below the Nisab limit. To determine whether a person qualifies, his basic necessities of life (house, furniture, clothes, vehicle, etc.) will not be taken into account. It is conditional that the debts were not created for any un-Islamic or sinful purpose. It is permissible to give zakaat to them.

8.  Fi Sabeelillah : Those who are away from home in the path of Allah. Those in Jihaad, those seeking knowledge or a stranded Haji may be assist with Zakat if they are in need.

9. It is permissible to give zakaat to all other relatives such as one's brothers, sisters, nephews, nieces, maternal and paternal uncles and aunts, step father or step mother, step grandfather, step father-in-law, mother-in-law, etc.

10. If the children are mature and poor, but their father is rich, it will    be permissible to give zakaat to them.

11. If the father of an immature child is not rich but the mother is, it will be permissible to give zakaat to that child.

12. The Mehr of a woman was fixed at Rs.10000. However, the husband cannot fulfil this comittment due to poverty then it will be permissible to give zakaat to such a woman. It will also be permissible to give zakaat to her if her husband is rich but refuses to give the Mehr.

13. A person gave zakaat to another person thinking that he is poor. Later, he learnt that this person was rich or he was a recognised sayyed, zakaat will be considered to be fulfilled.

14. At the time of giving zakaat and all other forms of charity, one should first take one's relatives into consideration. However, when giving them this zakaat, they should not be told that it is zakaat so that they do not feel offended.

15.The person should be Muslim, adult and sane

People who are not entitled to receive zakaat

1.  Zakaat cannot be given to a Non Muslim.  All forms of charity can be given to a Non Muslim except the following: zakaat and sadaqatul fitr.

2. Zakaat funds cannot be used for the building of a Masjid, for the shrouding (Kafan) and burial of a  deceased person, for the payment of debts on behalf of a deceased person.

3.   Zakaat cannot be given to the own parents, maternal and paternal grand-parents and even great grand-parents. In the same way, zakaat cannot be given to one's children, grand-children, great grand-children, etc. In the same way, the husband and wife cannot give zakaat to each other.

4. It is not permissible to give zakaat to immature children if their father is rich..

5. It is not permissible to give zakaat to the descendants of the Prophet and his other family members.

6. If the woman asks her husband for her Mehr and he will give it to her without hesitation, it will not be permissible to give zakaat to her.

7. If the person who gave the zakaat to a unknown person learns that the person to whom he had given the zakaat was actually a Non Muslim, he will have to pay zakaat again.

8. A person has a doubt as to whether a certain person is rich or poor. Zakaat should not be given to him .

9. A person owns several homes from which he collects rent. Zakaat is not applicable on these homes irrespective of their value.

Conditions for giving Zakaat and its Method of calculation

1. At the time of giving the zakaat to a poor person, one must have the intention in his heart that he is giving this money as zakaat. If he merely gives it without making any intention, the zakaat will not be fulfilled.

2.. A person set aside an amount to be given as zakaat and decided that when he comes across a deserving person he will give it to him. However, when he finally gives it to the poor person he forgets to make the intention of zakaat. In this case, zakaat will be fulfilled.

3. A person has taken out his zakaat for distribution. He has the choice of giving all his zakaat to one person or distributing it among several persons. He also has the option of giving all the zakaat on one day or distributing it over several months of a year.

5. Items of personal use (such as clothing, food, shelter, household      furniture, utensils, cars, etc). are exempted

6. A person comes to borrow some money and it is known that he is so poor that he will be unable to fulfil this debt or that he is a very bad payer and never fulfils his debts. If the person gives him some zakaat money and also makes this intention in his heart that he is giving zakaat, then in such a case zakaat will be fulfilled despite the poor person regarding it as a debt.

8. A poor person is owing you an amount. You also have to pay zakaat for the same amount. You forgave the same amount which he is owing you with the intention of it being zakaat. In such a case, zakaat will not be fulfilled. However, if you give him another amount as zakaat, and he pays you back the the old debt, zakaat will be fulfilled.

9. If you appoint someone else to give the zakaat on your behalf. If the person to whom the money has been given does not make the intention of zakaat at the time of giving the money to a poor person, the zakaat will still be fulfilled.

10. You gave a person some amount to be given to another person as zakaat. However, this person did not give the very same amount which you had given to him. Instead, he gave another currency of the same value which was in his personal possession and thought in his mind that he will use the amount that you had given him. Even in this case the zakaat will be be fulfilled.

11. If you did not give him any money but merely asked him to give some zakaat on your behalf and he does this for you, the zakaat will be fulfilled. You should reimburse the same later.

13. You have given a person an amount to be given on your behalf as zakaat. This person has the choice of giving it to a poor person himself or asking a third person to give it on his behalf. When giving it to this third person he does not have to mention your name that this zakaat must be given on behalf of so and so person. If that person gives the money to a relative of his, or to his parents if he finds them in need, this is also permissible.That particular person cannot take this money for his personal use, although he himself is poor. However, at the time of giving the money to him, if you told him to do whatever he likes with the money and that he could give it to whomsoever he wishes, it will be permissible for him to keep it for his personal use.

14. The Islamic rule for zakat, is that EVERY 12 moon months you have to pay ZAKAT,even if you paid last year. For the same quantity of Gold or Silver or cash you have to pay zakat every year.

15.The utensils, made of steel, copper, brass etc. clothing, footwear etc. are for trade and reach the nisaab, then the zakaat is farz on them. 

16.  A person had money equal to the nisaab which was over and above his needs, then on the expiry of the year, zakaat will be applicable on the said amount.

17. Zakaat is not Farz on household articles such as utensils, pots, big pots, trays, basins, crockery and glassware, the house in which one lives, the clothes which one wears, jewellery made of pearls .

18. Zakaat is not applicable on clothes irrespective of how expensive they may be. However, if they possess gold or silver thread and if this thread were to be removed and weighed it will be added to the nisaab, then in such a case zakaat will be farz.

19. A person possesses some gold or silver, and some goods for trade as well. All these will have to be calculated together. If they reach the nisaab of gold or silver, zakaat will be farz.

20. A person upon whom zakaat is farz gives his zakaat before the expiry of one year and does not wait until the end of the year. This is permissible and his zakaat will be considered to be fulfilled

21. It is permissible for a person to give zakaat for several years beforehand. But if his wealth increases in any given year, he will have to give zakaat for the extra wealth that he obtained.

22. Upon the expiry of the year, zakaat should be given immediately.If the paying of zakaat is delayed to such an extent that the second year also expires, the person will be a sinner but he can still repent for this sin and pay the total amount of zakaat immediately.

23. If a person possesses 612.35 grams of silver or 87.48 grams of gold or any currency that equals the value of this amount of gold or silver, and this wealth remains in his possession for a complete year, then on the expiry of that year it will be Mandatory (Farz) on him to give zakaat. This is Nisaab.

24. A person possessed the nisaab but prior to the expiry of one year all his wealth is lost and it was not in his possession for the complete year. In such a case zakaat will not be Farz.

25. Zakaat is Farz on jewellery  (minus pearls and stones), utensils made by silver or gold, ornaments, and brocades (fabric with elaborate design) that have been made with gold or silver. This is irrespective of whether these items are in use or not. However, they are equal to the nisaab,

26. A person had silver which was equal to the nisaab. Prior to the expiry of the year, he received an amount of gold. It will be added to the original amount of silver then zakaat will be Farz.

27. Zakaat should be calculated @ 2.5 % on the total amount of his wealth. It is reported that the Prophet (saws)- used to tell the people to give one dinar from every forty dinar.

(See Abu Da’ud, Hadis no. 1342; Ibne Majah, Hadis no. 1781 )

Zakaat on Agriculture Produce

There is absolutely no zakat on the value of the agricultural land in Shariah; even if the land itself is worth millions of Rupees. The zakat is only due from the actual produce of these lands.

 If the land is irrigated by natural water (rain), then the zakah is determined at 10% of the produce of the land; and if the land is irrigated by water from artificial means (wells, tubes wells, canals, etc.), the zakat dues are 5% of the produce. One can calculate the market value of that amount and pay its equivalent in cash instead.

One does not wait for full year to pay the zakaat, but zakaat can be paid on maturity of each crop. one should know that total income must reach the Nisaab then only zakaat will be mandatory.

Zakaat on Merchandise

Hazrat Samura ibn Jundub (Allah be pleased with him) narrates that “the Messenger of Allah (Allah bless him & give him peace) used to command us to pay Zakat of those items that were for sale.” (Sunan Abu Dawud, no. 1557)

zakat is obligatory on merchandise whatever form it may be in, when its value reaches the fixed Nisab .

However, there are certain rules and regulations concerning stock & merchandise.

1) Goods that are purchased with the intention of re-sale are referred to as 'merchandise'. If one purchased a piece of land, car, house or a property with the intention of reselling it, then Zakat will be obligatory on its current market value.

However, if he purchased the property keeping his options open, without making a clear and firm intention. For example, he thought to himself that, if the opportunity arises I will sell it, or give it on rent, or if there is a need, I will reside in it myself, then Zakat will not be obligatory.

Moreover, if he had the intention of personal use but later changed his mind and put it up for sale, even then Zakat will not be obligatory until he does not actually sell the property and receive the money.

2) Zakat is obligatory on the current market value of merchandise. Many people with regards to this make a grave error by calculating Zakat on the buying price of goods. .

3) There is no Zakat on furniture, which is kept in the factories and shops for personal use (i.e. chairs, tables, etc.). Machines, which are used in factories or in printing presses etc., are not classed as merchandise, thus Zakat is not necessary. Similarly, there is no Zakat on the building or on the cars used for businesses.

4) Zakat will also be obligatory on the goods that are manufactured in factories and mills. It will also be obligatory on goods that are under process of being prepared or are in the form of raw material.

5) If one possesses gold, silver and merchandise, and individually they are not equal to the value of Nisab, then one will have to add them together. If the total value equals or exceeds the value of Nisab, then Zakat will be obligatory.

6) If a person has invested his money in a business thus became the owner of a proportionate share in the business, then he will have to pay Zakat on the market value of that share , it reaches the fixed nisaab.

Zakaat on Grazing Animals

Narrated Abu zhar : Once I went to him (the Prophet ) and he said, "By Allah in Whose Hands my life is, whoever had camels or cows or sheep and did not pay their Zakat, those animals will be brought on the Day of Resurrection far bigger and fatter than before and they will tread him under their hooves, and will butt him with their horns, and (those animals will come in circle): When the last does its turn, the first will start again, and this punishment will go on till Allah has finished the judgments amongst the people." (Bukhari, Vol.2, Book 24, No. 539)

Grazing camels, grazing cows grazing buffaloes , grazing sheep and goats, are eligible for Zakat payment. Each category of the above mentioned livestock animals has a set Nisab amount based upon the number of animals owned.

1. Zakaat on Camels

The Nisaab

 Five to nine camels, one sheep or one goat (one year old)as zakaat 

 Ten to twenty-five camels, two sheep or two goats (one year old)as zakaat

 Twenty-six to thirty-five camels, one she camel (one year old) as zakaat

 Thirty-six to forty-five, one female camel (two years old)

2.  Zakaat on Cow or buffaloe

 The nisab

Thirty to forty, one animal of one year old

3.  Zakat on sheep and goats

The Nisaab

 For 40 to 120, one sheep or goat of one year old

For 121 to 200 , two sheep or goats one year old

For 201 to 300, three sheep or goats one year old

   ذکات یعنی صدقہ

لفظ ذکات کے معنی ہے پاک کرنا یا بڑھانا، ذکات اسلام کا ایک اہم اصول ہے – یہ بات یاد رکھیں کہ ہر چیز الله کی ملکیت ہے اور مال  جو انسانوں کے پاس ہے وہ الله کے نام سے وقف ہے کوئی بھی شخص جس کے پاس دولت ہے اور وہ ذکات  ادا نہیں کرتا  وہ الله کی نظر میں بڑھا گنہگار ہوتا ہے اور روز جزا میں اس کو سخت سزا دی جاۓگی – ذکات ہر مومن پر فرض ہے چاہے وہ مرد ہو یا عورت .

ذکات کی فرضیت قران پاک سے ثابت ہوتی ہے

سوره نمبر ٢، البقر ، آیت نمبر ٢٦٧- ٢٦٨

يَا أَيُّهَا الَّذِينَ آمَنُوا أَنْفِقُوا مِنْ طَيِّبَاتِ مَا كَسَبْتُمْ وَمِمَّا أَخْرَجْنَا لَكُمْ مِنَ الْأَرْضِ

وَلَا تَيَمَّمُوا الْخَبِيثَ مِنْهُ تُنْفِقُونَ وَلَسْتُمْ بِآخِذِيهِ إِلَّا أَنْ تُغْمِضُوا فِيهِ وَاعْلَمُو

الشَّيْطَانُ يَعِدُكُمُ الْفَقْرَ وَيَأْمُرُكُمْ بِالْفَحْشَاءِ وَاللَّهُ o أَنَّ اللَّهَ غَنِيٌّ حَمِيدٌ

o يَعِدُكُمْ مَغْفِرَةً مِنْهُ وَفَضْلًا وَاللَّهُ وَاسِعٌ عَلِيمٌ

اے ایمان والوں تم نے جو مال کمایا ہے اور جو کچھ ہم نے زمین سے تمہارے لئے نکالا ہے اس میں سے بہتر حصّہ الله کی راہ میں خرچ کرو ایسا نہ ہو کہ اس کی راہ میں دینے کے لئے بری چیز چھانٹنے لگو حالانکہ  وہی چیز کوئی تمہےکوئی دے تو تم ہرگز اسے لینا گوارہ نہ کروگے البتہ آنکھ بند کرکے لے لو تو اور بات ہے جان لو کہ الله بے نیاز ہے اور بہترین صفات کا مالک ہے شیطان تمہےمفلسی سے ڈراتا ہے اور شرمناک طریقے کی ترغیب دیتا ہے مگر الله تمہے اپنی بخشش اور فضل کی یاد دلاتا ہے الله بڑھا فراخ دست اور دانا ہے

سوره نمبر ٢، البقر ، آیت نمبر ٢٦٢

الَّذِينَ يُنْفِقُونَ أَمْوَالَهُمْ فِي سَبِيلِ اللَّهِ ثُمَّ لَا يُتْبِعُونَ مَا أَنْفَقُوا مَنًّا وَلَا أَذًى لَهُمْ

o أَجْرُهُمْ عِنْدَ رَبِّهِمْ وَلَا خَوْفٌ عَلَيْهِمْ وَلَا هُمْ يَحْزَنُونَ

اور جو لوگ اپنا مال اور دولت الله کی راہ میں خرچ کرتے ہیں اور خرچ کرکے احسان نہیں  جتاتے اور نہ دکھ دیتے ہیں ان کا اجر ان کے رب کے پاس ہے اور وہ  رنج اور خوف نہ کریں     

سوره نمبر ٢، البقر ،آیت نمبر ٢٦٤

يَا أَيُّهَا الَّذِينَ آمَنُوا لَا تُبْطِلُوا صَدَقَاتِكُمْ بِالْمَنِّ وَالْأَذَىٰ كَالَّذِي يُنْفِقُ مَالَهُ

رِئَاءَ النَّاسِ وَلَا يُؤْمِنُ بِاللَّهِ وَالْيَوْمِ الْآخِرِ فَمَثَلُهُ كَمَثَلِ صَفْوَانٍ عَلَيْهِ تُرَابٌ

فَأَصَابَهُ وَابِلٌ فَتَرَكَهُ صَلْدًا لَا يَقْدِرُونَ عَلَىٰ شَيْءٍ مِمَّا كَسَبُوا وَاللَّهُ لَا

 يَهْدِي الْقَوْمَ الْكَافِرِينَ

اے ایمان والوں اپنے صدقات کو احسان جتا کر اور دکھ دیکر اس شخص کی طرح  خاک میں نہ ملادو جو اپنا مال محض دکھانے کے لئے خرچ کرتا ہے اور نہ الله پر ایمان رکھتا ہے اور نہ آخرت پر- اس کے خرچ کی مثال ایسی ہے جیسے ایک چٹان تھی جس پر مٹی کی تہہ جمی ہوئی تھی اس پر جب زور کا پانی برسا تو مٹی بہہ گئی اور چٹان رہ گئی اور ایسے لوگ جو خیرات کرکے نیکی کماتے ہیں ان کے ہاتھ کچھ نہیں بچتا   اور کافروں کو سہی راہ دکھانا الله کا دستور نہیں

سوره نمبر ٢، البقر ، آیت نمبر ٢٧١

تُبْدُواْ الصَّدَقَاتِ فَنِعِمَّا هِيَ وَإِن تُخْفُوهَا وَتُؤْتُوهَا الْفُقَرَاء فَهُوَ خَيْرٌ لُّكُمْ وَيُكَفِّرُ

o عَنكُم مِّن سَيِّئَاتِكُمْ وَاللّهُ بِمَا تَعْمَلُونَ خَبِيرٌ

" اگر تم سب کو دکھا  کر ذکات دو تو یہ اچھا ہے اور اگر چھپا کر کسی غریب کو دو تو یہ تمھارے  لئے  اور بھی اچھا ہے یہ تمھاری برائیوں کو چھپا دیتا ہے اور تم جو کرتے ہو الله کو اسکی پوری خبر ہے "

سوره نمبر ٣، ال عمران ، آیت نمبر ١٨٠

وَلاَ يَحْسَبَنَّ الَّذِينَ يَبْخَلُونَ بِمَا آتَاهُمُ اللّهُ مِن فَضْلِهِ هُوَ خَيْرًا لَّهُمْ بَلْ هُوَ شَرٌّ لَّهُمْ سَيُطَوَّقُونَ مَا بَخِلُواْ بِهِ يَوْمَ الْقِيَامَةِ وَلِلّهِ مِيرَاثُ السَّمَاوَاتِ وَالأَرْضِ وَاللّهُ بِمَا

o تَعْمَلُونَ خَبِيرٌ

جن لوگوں کو الله نے اپنے فضل سے نوازا ہے اور وہ بخل سے کام لیتے ہیں اس خیال میں نہ رہیں کہ بخیلی ان کے لئے اچھی ہے ، نہیں ، یہ ان کے حق میں نہایت بری ہے جو کچھ اپنی کنجوسی سے جمع کر رہیں ہیں وہی قیامت کے روز ان کے گلے کا طوق بن جایگا  زمین اور آسمانوں کی میراث الله ہی کے لئے ہے اور جو کچھ تم کرتے ہو الله کو اس کی خبر ہے 

 سوره نمبر ٩، ال توبہ ، آیت نمبر ، ٣٤ اور ٣٥

يَا أَيُّهَا الَّذِينَ آمَنُواْ إِنَّ كَثِيرًا مِّنَ الأَحْبَارِ وَالرُّهْبَانِ لَيَأْكُلُونَ أَمْوَالَ النَّاسِ بِالْبَاطِلِ

وَيَصُدُّونَ عَن سَبِيلِ اللّهِ وَالَّذِينَ يَكْنِزُونَ الذَّهَبَ وَالْفِضَّةَ وَلاَ يُنفِقُونَهَا فِي سَبِيلِ

o اللّهِ فَبَشِّرْهُم بِعَذَابٍ أَلِيمٍ

يَوْمَ يُحْمَى عَلَيْهَا فِي نَارِ جَهَنَّمَ فَتُكْوَى بِهَا جِبَاهُهُمْ وَجُنوبُهُمْ وَظُهُورُهُمْ هَـذَا

o كَنَزْتُمْ لأَنفُسِكُمْ فَذُوقُواْ مَا كُنتُمْ تَكْنِزُونَ

اے ایمان والوں ان اہلےکتاب کے اکثر علماء اور درویشوں کا حال یہ ہے کہ وہ لوگوں کے مال باطل طریقوں سے کھاتے ہیں اور انہیں الله کی راہ سے روکتے ہیں درد ناک سزا کی خوشخبری دو انکو جو سونے اور چاندی کو جمع کر کے رکھتے ہیں اور انہیں الله کی راہ میں خرچ نہیں کرتے ایک دن  ایگا  کہ اسی سونے اور چاندی پر جہنّم کی آگ دہکایگی جاۓگی پھر اسی سے انکی پیشانیوں ، پہلوؤں اور پیٹھوں کو داغا جایگا یہ ہے وہ خزانہ جو تم نے اپنے لئے جمع کر رکھا تھا –لو اب اپنی سمیٹی ہوئی دولت کا مزہ چکھو     

سوره نمبر ١٧، ال اسرا ، آیت نمبر ٢٦

وَآتِ ذَا الْقُرْبَى حَقَّهُ وَالْمِسْكِينَ وَابْنَ السَّبِيلِ وَلاَ تُبَذِّرْ تَبْذِيرًا

رشتے داروں کا حق دو  اور مسکینوں اور مسافروں کا بھی حق دو

احادیث

حضرت ابو ہریرہ (رضی) سے روایت ہے کہ نبی اکرم (ص) نے فرمایا الله نے جس کسی کو دولت دی ہے اور وہ ذکات نہ دے تو قیامت کے روز اسکے مال کو ایک گنجا  زہریلا سانپ بنایا جایگا جس کی آنکھو پر دو کالے نشان ہونگے . یہ سانپ اسکے گلے میں لپٹا ہوگا اور اسکے گالوں کو کاٹتا ہوگا اور کہے گا کہ تیرا مال ہوں اور میں تیرا خزانہ ہوں

(جلد نمبر ٢، کتاب نمبر ٢٤، حدیث نمبر ٤٨٦ ، صحیح بخاری)

حضرت ابو ہریرہ (رضی) سے روایت ہے کے نبی اکرم (ص) نے فرمایا روزانہ دو فرشتے آسمان سے اترتے ہیں اور ایک کہتا ہے یا الله اس بندے کو نوازدے جو تیرے لئے مال خرچ کرتا ہے اور دوسرا کہتا ہے ہر  اس بندے کو تباہ کر جو کنجوسی کرتا ہے

جلد نمبر ٢، کتاب  نمبر ٢٤، حدیث نمبر ٥٢٢ ،صحیح بخاری اور کتاب نمبر ٥، حدیث نمبر ٢٢٠٥ صحیح مسل