TITLE: ______T H E a D M I N I S R R a T IO N O F Z a K a T ___
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INTERNATIONAL ISLAMIC UNIVERSITY MALAYSIA ISLAMIC ECONOMICS COLLECTION DOC. NO.:._-----607 TITLE: ________T_H_E_A_D_M_I_N_I_s_r_R_A_T_IO_N_o_F_z_A_K_A_T ___ _ BOU&C:I TITLB: ______~-------------- VOLUME: --- ISSUE: YEAR.:~-------~ PAGES : __2_7_9_-_4_2_0 __ _ THE ADMINISTRATION OF ZAKAT The establishing of the Institution of Zakat as an orgu.11im t body has not been unanimously regarded as necessary by the variuu:. Schools of Islamic Law. In fact, concerning the actual functionir, of the Institution of Zakat, several views have prevailed among t:. leading Muslim jurists. According to the Hanafite School of Law, wealth taxable ft.·· Zakat is of two kinds : a) Non-apparent wealth, comprising sllv ·· gold and articles of trade held in stock and that have not bcc01·. «apparent» by passing through an octroi or a customs post. A111 b) Apparent wealth, comprising pastu1·ing domestic animals, agri cultural produce, and articles of trade that have become «apparcut . by passing through an octroi or customs post. The Hanafite School lays down that the discharge of the Zak:,· of non-apparent wealth may be effectuated without the intermedi:1 tion of the State, i.e., that Zakat dues may be given directly and at discretion by the Zakat-payer to the lawful beneficiaries. In this matter, the I/anafite School has followed the leaJ 1o1 the third Caliph, 'Uthmiin bcn 'Affan, who, in order to sp:ire t I· · prospectiv1· Zakat-payers any annoyance at the ham.hi of cornq ,· collector:; in respect of their non-apparent wealth, exl'mpted U,, ... , from the obli~ation of discharging the ZakiLt then.:of through t '·· State. -279- On the other hand, the Jlanafile School assigns to the State the right to levy and distrihutt- the Zakiit of apparent wealth, and holds that where such wealth is c:onccrned, the Zakat-payer may not take upon him/herself the direct settlement of Zakat dues. The jurists of the Shatiite School of Law hold that in every case tile settlement of Zakat dues may be effectuated directly, with out the intermediation of lbe State.. Conversely, the Malikite :-;chool of Law deems the levying and distribution of Zakflt fund:,;, whether derived from non-apparent or apparent wealth, to be entirely incumbent upon the State, when the State is just, or, in other word:J, when from the Islamic point of view the State il:l fit to 1111dertake the sacred and supremely impor tant socio-economic responsibility that the honest and efficient administration of the Zakit funds implies. Actually, the 11,llikite view conforms to the original character given to tile Institution of Zak:i.t in U1e Prophet's lifetime and pre served throughout the reigns of the first two Caliphs. Indeed, botil the Quranic Injunctions relating thereto and the data provided by tile early hiHtory of Islam, plaiuly show that the Institution of Zaka.t it1 meant to function in an organized manner, implying the neces sary intermediation of the Stale as a supervisory agent. The very magnitude of the c.11111 and purpo:-;c of the Institution of Zakat requires that such be the case. In tl1is connection, the following Quranic verse is quite clear : ( · ) "~"I'-;:--" "' , -1.U~ I .,"·~" " (.,~"'<'"' "•'"'·"''"'-\...ljl.....,..:, "'.I·..) I' f •.. "I"' C '•'I"'. °' • .. L", "' «Take alms of their wealth, wherewith U1ou mayst purify them and mayst make them g-row, and pray for them. 'l'hy prayer is an assua gement for them. Alla.b is J-foarer, Knower ( of what is in your hearts). » (LX : 103). Likewise, the Prophet's detailed instructions, made known in the «Ahaditlu, leave no doubt as to the organized character of the Institution of Zakat. The following siI/adith» is related on the autilority of Ibn 'Al>Lla:J : -280- «Umayya ben Bistam has related unto us, saying : Yazid ben Zurai'a has related unto us, saying : Rauh ibn ul-Qasim has related unto us, on the authority of lsma'il ben Umayya, (who said) on the autho rity of Yahya ben 'Abtl Allah ben Sa.ifi, (who :ciaicl I on the authority of Abi Ma'abad, (who said) on the authority of lbn 'Abbas (may Allah be pleased with them both) that when the Me8Senger of Allah (V"') sent Mu'adh (may Allah be pleased with him) to Yemen, he said to him : 1'l'hou art going unto a peoph! who po1mc:m a Scrip ture. So let the first thing unto which thou callcat th,~m be the worship of Allah. Then, when they have acknowledged Allah, inform them that Allah has made obligatory for them five daily prayers. Then, when U1ey have complied, infonn thl'n1 that Alluh haH ·made obligatory for them (the giving of) Zakil.t, which is to be Laken from their wealth antl bestowed upon the ne,:dy umong them. Then, when they have obeyed the command, levy (the Zakat of their wealth), but beware of taking ( as Zakat ) I.he c:1111::lcst of the people's wealth' .» (Imam Bukhari). Thus, the functioning of the Institution of Zakat presents two phases, namely : the collection of duc:-i and the custody and. distribution of funds, implying the ri;~ht. :,nd the respomdbility of the Slate, repre:umlct.1 hy the authorize,! Za.kii.t-officinl:-t ( J~ 0_,L.WI :U~I ) , to levy and to admini::iler the Zaldi.t fund::i. The fact of State intermediation in the levying of ZakfLt hew, in recent times, given rise to the very mistaken notion that the Zakat is to be paid to the State. It is therefore impcrat.iv,: tu tltrc;-;:i that by no interpretation of the Law , an the Zakii.t he ,·1J11::3lrncd ... 1 -281-- a tax paid to the State. The \'ery nature of Zakat, as well as the principles and rules that gow·r·u it, define the Zakiit as a tax paid throuyh the State to the lawful bencfidaries thereof, For this very reason, Zaka.t funds may never be m;ed by the State for any purpose not specified in the following Quranic verse : «The alms are 011ly for the needy and the destitute, and those who collect them, and those whose hearts are reconciled (to Islam), and to free the captives and the debtors, and for the cause of Allah, and (for) the wayfarer; a duty imposed by Allah. Allah is Knower, Wise.>) (IX : liO). The Zakat funds, though collected by the State, have nothing to do with the Stutc revenue, and must be kept entirely apart from the latter. The above-quoted Quranic verse sets forth in detail the various uses to which Zaldt funds may be dedicated. The same being a Quranic Preeept, the State has no right to extend or limit the i,cupe of Zakiit cxpenditur,!. The State is bound to abide by the rules that govern the Iustitution of Zakat and is only authorized to modify these rules in matters of detail, without sacrifice of prin ciple, and always within the spirit of the Quranie Precepts relating thereto. Hence, the State has no right to increase or modify the Zakat-tax, the taxable limits :md rates of payment being those laid down by the Prophet (i..J'°l him:;clf. Nor has the State the right to suspend the imposition of Zakat or to abrogate it altogether. Both the cause and the object of the act of Zakftt must in each and every case be maintained and respected by the State. The State is respon sible for the accurate collecting of Zakat c\ues and for the honest custody of Zakat funds. Likewise, the State bears the responsibility of seeing to it th~t Zakat funds are correctiy used and distributed, and that the necessary assistance is duly conveyed to the deserving Muslims, as directed by the above-quoted Q.uranic verse. The State is answerable to the :Muslim citizens for the manner in which the administration of Zakat is carried out and for the righteous hand ling of funds. Accordingly, the State must be required to give the -282- Muslim public a periodic account of the Zakat revenue and expen diture. Any act of transgression or misappropriation of Zakat funds, be it on the part of the State as such or on lhe part of Cw Zaku.t officials, must entail very severe censure and sanction~ against the culpable person or persons, such disloyal action being tantamount to the betrayal of a fundamental .religious and socio-econmnic obli gation and of the Muslim Nation's trust. On the other hand, the right of supervising the smooth func tioning of the Institution of Zakii.t, of collecting the Zakat dues, and of distributing the Zaka.t funds unquestionably vests in the Muslim State. As directed by the following Quranic verse, it is both the right and the responsibility of the Stale to enforce the obser vance of Quranic Law : «As for those who make (others) keep the Scripture, and establish prayer, lo ! We squander not the wages of reformers.» (VII : 170). Hence, the State is fully authorized to compel the payment of and forcibly levy Zakat dues whenever a person known to possess taxable wealth refuses voluntary compliance with this religious and socio-economic duty. Persons intentionally guilty of default or of maliciously evading the obligation of Zakftt are liable to punish ment as being culpable of disloyalty to the Muslim Nation and of wilfully disregarding an essential Article of the Faith. The rights and obligations of the Zakat-payers have already been explained in detail in Parts I and II of the present work. It therefore remains for us to elucidate the rights and moral obliga tions of the beneficiaries of Zakat.