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. When considering the status of tlw beneficiaries of Zakat, the first point that must be thoroughly understood is that the Zakat, as expounded in the Quran, is an obligation incumbent upon Muslims only and designed exclusively to benefit Muslims. It is an act of concrete assistance from Muslim to Muslim <1). As the Law of
(1) See the «Ahadlth> related on the authority of lbn 'Abbas, pp. 57 and 281.
- 28:t'- Zakat does not apply to those outside the fold of Islam, neither may Zaka.t funds be levied from non-Muslilll.'3 nor may they be used to benefit the non-Muslim citizcm; of a Mw.ilim State.
This fact does not imply that tl1e loyal non-Muslim citizens of a Muslim State are not entitled to adequate protection and, when need be, to effective assistance from Uw State. On the contrary, it is the duty of the State to provide adequate protection and to see for the welfare of all its citizens, Mualim and non-Muslim alike. But the very nature of the act of Zakat, being as it is «an act of /,'ilamic worship, dedicated to Allah» and pre-eminently the «right of Allah», discountenances the Zak:tt being diverted to those who do not adhere to tile Islamic Faith. Should a non-Muslim citizen in distress require State assistarn·e, the same may be afforded him out of State funds, i.e., from the Public Exchequer ( :L.. _,.s'.::,,.Jl JUI ~ ) or through social insurance, the non-Muslim having no claim to Zakat funds. On tJ1c other hanJ, tberc is no reason why the non Muslim communities within a Muslim State Bhould not of their own accord organize charity among thl'.msclves in t:iuch a manner as to guarantee ready assistance to al1 of their members who may stand in need of it. Such a commendable scheme would be sure to receive the approval of all right thinking people. Actually, organized charity does constitute to a certain extent an act of faith among some non-Muslim communities. namely the followers of the Mosaic, Zoroastrian and Evangelical teachings, albeit in practice it has unfortunately only too often remained an unheeded ideal.
Primarily, the Zakii.t is intended for the relief of the Muslim in distress. The Arabic terms used in the Quranic text to express the condition of poverty are two, namely : «Faqr» ( _;;;.J ) and «Mas kanat » ( ~ ) . The first of U1eue two terms derives from the· root «Faqara» ( ·;.z·) , meaning «to overcome a person» (as, for instance, a. misfortune, penury, etc.). Hence, the verb « Faqura » ( •_;:;.; • ) , meaning «to be in need», the noun «Faqr» ( _;;;.J ) , meaning «poverty, need», and the adjective «Faqir, pl. Fuqara» ( ~1_,.ii ~ ~ ) meaning «needy». The second of these two terms derives from the root «Sakana> ( •i;;s..:-, ) meaning «to become calm, motionless» and, in a figurative sense, «to be poor». Hence, the now1 «Maskanab (~), meaning «poverty, destitution'-', and the adj.::ctive « Miskin, pl. Mass.kin >
- 2811- ( ~L-... t i:.e:-.- J , meaning «in dire need, destitute». Aa defined by Imam Abu Hanifa, the term «~..,aqir.v designates «He who lacks something necessary, i.e., who is in t1traitened cir cumstances» ( &o(,,r' i}.ll <\J i:.r' ) , and the term «Miskin» designates «He who posaesses nothing, i.e., who is destitute,> ( .iJ s.._,..:, '1 .:r- 1 • Although some jurists have also defined these terms the opposite way round, the correctness of Imam Abu Hanifa's defini tion is substantiated both by the exact grammatical meaning of the two terms and by the sense in which they occur in the Quranic text, as shown in the following Quranic verses :
a) «Faqir».
,. ~Y~,ti,,~,~, .. /),. Jw ~ J;laJ' --J' ~--_;; ~ ~ l:..+' ~ ( "t : " ~~I "_,.....:.;...... ti_, ...ul ~I .. ,.\"pll •,..:.::;: _;.t::J1 ~i ~ .. , , ,. ( \o: 'l;O) • ',,1 .. ,"~\ / «O humankind ! It is you who are in need of Allah ( <4lll c.)I &olpl), And Allah: He is the Absolute, the Owner of Praise.,> (XXXV:15) (1). « (Alms are) for U1e poor ( &-1_;.ill ) who are straitened for the cause · ( 1) Bee also Qurfin, LXXIV : 38. -28~- of Allah, who cannot go forth in the land (for trade). The unthin king account them wealthy because of their restraint. Thou shalt know them by their mark : they do not beg of men with importunity. And whatever good thing you spend, Allah knowcth it.» (II : 273). cAnd it (the spoils of war) is for the poor fugitives (0:.r.'"\+ll s-1.)iill) who have been driven out of their homes and their belongings, who seek bounty from Allah and help Allah and His Messenger. They are the loyal.» (LIX : 8). b) «Miskin». ~,,~{A~ "iG.:1,1 ·_,i •• 4"."," J !ci:_g. >4"'."'ij"'. •fl t.. "'!JI"' )·.)i t.."' _, • 4-.,"' _;;.::. I~" t:..._C:_. ·_,i • ~,,~ I~"' t...... :.:::, • ;..- "';• "'• I ,• ..,,,, ,,,, ,. • ..,,,, .. I • (\i--\r:\•) cAnd what will convey unto thee what the Ascent is ! It is to free a slave, and to feed on the day of hunger, an orphan near of kin, or some poor destitute person (~..,.:-- I~ ~) .» (XC : 12 - 16). ,, .,. ,. ~.·. a • ,,.' « ••• And humiliation and destitution (~I) were stamped upon them and they were visited with wrath from Allah ... » (II : 61). «And (the servants of Allah) feed the poor destitute (~) , the orphan and the prisoner, for love of Him.>> (L.XXVI : 8). -286- ~ "'· .... J ,. '\...I-' Q ··,,, 2 ..' ( '"~ : " ) ... .~ ,, ,, « (Fast) a certain number of days; and (for) him who iM sick among you, or on a journey, (the same) number of other days; and for those who can afford it there is a ransom : the feeding of a desti tute person» (~) (1). (II : 184). Thus, Islam takes into consideration two degrees of poverty, both of which_ are deserving of relief through the agency of Zakat : «Faqr» indicates the condition of those whose means are insufficient to adequately provide the bu.sic lawfu,l rnnteri.al necessities of life. «Maskanat» indicates the condition of those whose means are either totally lacking or are so deficient as to deny the basic lawful material necessities of life. According to Islamic Law, the basic lawful material neces sities of life are : sufficiency in food, clothing, and shelter, basic education and medical care. This is the minimum standard of mate rial well-being recognized by Islam. Sufficiency in food, clothing and shelter constitutes the first stage of what, in Islamic terminology, is called «Ghina»( ~I), i.e., the state in which one can dispense with the material help of others. The state of «Ghina» excludes a person from the category of bene ficiary of Zakat and forbids any lawful claim to the Zakat funds. Moreover, when the state of «Ghina» reaches the stage of legitimate ownership of wealth taxable for Zakat, the perSon in question auto matically acquires the status of Zakat-payer. (1) See also verses 89 and 95 of Surah V and verse 4 of Surah LVIll. It is particularly interesting to note that whenevr.r Qurnnic Law prescribes the feeding or the clothing of n poor person ml a penalty or atonctnent, the word used ls «Miskin>, I.e., o. tle.' -287- In a broader sense, as in the following «Hadith>,, the term cGhina.:. also indieate!3 the state of self-sufficiency that proceeds from a satisfied attitude of mind and the enjoyment of physical fitness. (.I' 4···-·#" J. ~~ l:.:"..b : ~l, .~ J.1., ,'7' .?' 0! 2# j ~t,Q..\:,.. ~ 411\ d'J-:, 4111 J_,....J Jl! : JLl o./ ../" 1/.T y- [J"~\ y- .)l;jl ell (r1--) •~\~~I "_:~J ~rl\ ;_;5" If'~\ ~J: ~J «Zuhair ben Harb and lbn Numair have related unto us, imying : Sufyan ben 'Uyayna has related unto us, on the authority of Abu A.z-Zinad, (who said) on the authority of Al-A'araj, (who said) on the authority of Abu Huraira who said : The Messenger of Allah (LJ'"") said : 'Sufficiency does not depend on an abundance of worldly pos sessions. Sufficiency means the Helf-sufficiency of the (satisfied and capable) soul 1 .» (Imam Muslim l. The lawful beneficiaries of Zakfit designated in verse 60, Surah IX of the Qur[m are : 1 - The Poor of Stmitenoo :'.\Jeans , .r.1_,..ull l Cl). These include all Muslims whose means are, in spite of their best efforts or due to some physical disability, insufficient to adequately provide for the basic lawful material uecessiLics of life. 2 - The Poor Destitute ( ~L.11 l OJ. These include all Muslims whose means are, in spite of ·their best efforts or due to some physi cal disability, either totally lacking or arc so deficient as to deny them the basic lawful material necessities of life. (See «Ahadith, pp. 370, foll.). 3 - The Za.kat-Officia.Js ( :G..L:JI ~ 0 _,L.WI ) . As a principle, all authorized Zaka.t-officials, i.e., all Muslims who regularly serve as members of the various Zakat-staffs, are entitled to receive remune- (1) Imam AbQ Han1fa considers the cFuqnra> and the «Masa.ktn> as con& UtuUng two distinct clatlses ot bc1wlitiaries. lmtlm Abfi YO.suf, however, con siders both as grouped Into ouc cluHs of beneficiaries: the poor. Strictly speaking, as the QurAn makes separate mention or thl· d•'uqarll> and of the cMasa.kln> as bene1lclarles of Zakll.t, It Is quite correct to consider them as two distinct classes, aa does Imam AbQ Hant.ta. -288- ration payable out of the Zaka.t funds. It is generally accepted that such persons comprise : a) The collectors ( ..:,_,:i'..l..a.11 ) , whose duty it is to collect the Zaknt dues and deposit them in the authorized Zak.at-centres. b) The distributors ( c.:.,.,...~;,11 ) , whose duty it is to appor tion the ZakfLt funds. c) The custodians ( ..:,_,1a..L:,.JI ) , whose duty it is to keep safe and disburse the Zaka.t funds to the lawful beneficiaries. The custodians include : the treasurers; the caretakers of the Zakat granaries and Zakat storehomies; and the caretakers of the domestic· animals levied as Zakat ( 1:-1hepherds, herdsmen, waterers, etc.). d) The measurers ( ..:,_,J~I ) , whose duty it is to measure, or weigh, the cereals and other kinds of agricultural produce levied as Zakfit. e) The scribes or clerks ( ..:, _r.i\SJI ) , whose duty it is to keep the Zakat files and records. f) The accountants ( .:.,.r.-'WI ) , whose duty it is to keep account of the Zakat revenue and expenditure. g) The informers (..:,jJL,.JI), whose duty it is to seek out those persons who are deserving of receiving Zakftt atJsistance and to inform the Zakat-officials of their condition and whereabouts. h) The assemblers ( 0 .,..,...:.1..:,.JI ) , whose duty it is to aHsemble the Zakat-payers, or the beneficiaries of Zakat, when required. i) The officers in charge ( ~L,.JI s.L JJ , , whose duty it is to direct and manage the various Zakat-centres, and who are directly responsible to the State and to the public for the proper functioning of their respective centres. Although it is incumbent on the State to supervise the smooth functioning of the Institution of Zakut, the regular State officials (governors, judges, etc.) are not entitled to receive a salary from the Zaka.t funds, such persons not being actually engaged in reb'1.l.lar service as members of the Zakat-sta.ffs. -289- The actual emolument to be pa.id to the Zu.kat-officials in reward of their service;; ha::; Le<·n a :rnb.1eet uf sume disagreement among the Muslim jurist::;. According to the llu.nafite School of Law, the salary of the Zakat-official::; is to be fixed by the Imam in proportion with what is required to afford them a fair livelihood, i.e., without any set limit. On the other hand, the Hanafite School correctly maintains that Zakitt may nut be given to a person of means. The Shafiite and Malikite Schools of Law hold that the Zakat officials may take a salary from the Zakat funds even if they be wealthy ! Now, the very spirit of the Law of Zakat suggests the view that, albeit on princivie it is their right, only those Zaka.t-officials have a lawful claim to Zakftt fun<.l::; who arc themselves in need of the same for their livelihoou. Should a Zakat-official have sufficient means of subsistence apart froin any remuneration afforded by the Zakat, it is undoubtedly his duty as a Muslim to abstain from accep ting, let alone demanding, such remuneration. It must be fully realized that the position of the Zakat-offi cials is not one of ordinary import. The purpose to be served by the Institution of Zakat is of such far-reaching consequences as to place the Zakat-officials among U1e highest ranking servants of the Muslim Nation. The following «Jladith», reported by Imams Abfi Daud and At-Tirmadhi, testilies· to the special stress that the Prophet himself laid on Uw exalted status of those who devote their services to the furtherance of the cause of Zakat : J,.WI: r.J ~~I~ ..t1 J__,.....J JG: JG L-J;.. ~ e'J cr- 01 ") ) • ~ JI ., ~.. .,t1 l • j _s ·l.Jl) ~ ··- ll, ~..l.A)I Ir. J L" J .. ~ v:::- I.:? .. ) ..ye- . ~ ( ~..i...._;)IJ _,_,1_, Y.j c (It is related) on the authority of Rftfi'a ben Khadij, who said : The Messenger of Allah lif) said : 1In truth, the Zakat-official is like unto him who fights in the \Vay of Allah, until he returns to his own home'.» (Imams Abu [Jafu.J and At-Tirmadhi). - ?90- The Prophet's comparison of the Zakat-officials to cthose who fight in the Way of Allah» confirms the view that they are to be entirely devoted and selfless agents of the Institution : agents who do not seek worldly increase, but Divine Favour and Grace as the reward of their effort. To serve the cam1e of Zakat must never be considered in the light of a lucrative career. Such service is, in itself, a pious act and must be performed with a spirit and in a manner befitting the nature of the task. It has been generally conceded that the total amount to be paid out as salaries to the Zakat-officials should not exceed one half of the available Zakat funds although some jurists have con sidered that as much as three fourths of the available Zakat funds may lawfully be used for the purpose. Yct there can be no doubt that such an exhorbitant allowance comes near to defeating the very aim and purpose of the Institution of Zakat. Therefore, if such an unfortunate circumstance is to be avoided, the principle must prevail that in no case may Zakftt be ~iven · to persons who have at their disposal other means of subsistence. Recognition of this principle will, by common consent, exclude well-to-do Zakat· officials from the category of lawful beneficiaries, thus allowing the Zakat funds to be used «in toto» for the relief and control of want and distress. Moreover, in view of the pious nature of the services ren dered by the Zakat-officials, it should be universally accepted, and above all by the Zakat-officials themselves, that the maximum remuneration of those of them who are in need thereof, may not exceed a living wage allowing of a decent, but modest, standard of life. Such was the right on the Public Exchequer conceded to the Muslim Caliphs in the early days of Islam. Indeed it was in perfect harmony with the spirit and the letter of verse 6, Surah IV of the Quran that the second Caliph, 'Umar ibn ul-Khattab, declared to the people upon assuming office : .:,):;I., ~' .. -' ..: ;,; .... \., ~\ ~I .. , ~\ J ~ r°L..-' l.i1 ~\ ( ~,) • u,_,,.1~ ..:Jfl « Verily my right on your wealth is only that of the guarJian of 11.11 - 29'1- orphan. If I am well-to-do, I shall abstain; and if I am in straitened circumstances, I shall take therefrom what is lawful (i.e., a living wage).> In the words of the Quran : T .. ,. ,, . 1,,,,,.(". , ,, •••• .,... ,, ·1"· ... ~,, .JU iJ--A ~ 1, a,, C • •• 9 l ( 'i : ) ••• ~ w,, .(,~~,, ·Jf·i--.. ·n « ••• Whoso (of the guardians of the orphans) is well-to-do, let him abstain generously (from taking of the orphans' property); and whoso is poor, let him take thereof what is lawful (i.e., a living wage as remuneration for his guardianship) ... » (IV : 6). Accordingly, it is the duty of those pious Muslims who are in a position to <.lo su, to makt: voluntary offer of their services to the authorized Zakat-centres as honorary officials (without remu neration), for U11: sake of God and the Nation. 4 - «Those whose Hearts aro m,conciletl (to Islam) » ( ~_,li ~_;ti)• Following the conq ucst of :Mecca in the year 8 H., and the Prophet's proclamation of a general amnesty forgiving the pagan inhabitants of the city for their former hostility and persecution of the Muslims, the whole population, in response to this act of generosity, swore allegiance to the Prophet (...,..) and entered the fold of Islam. It was these new converts to the Faith, designated in the Quran as «those whose hearts are reconciled,>, who were allotted a share of the Zakat fund::; as a mea:,mre of rehabilitation and as an assuagement for the losses and hardships suffered during the long struggle between pagan Quruysh and Islam. That the years of war were as painful for the enemies of Islam as for the Muslims themselves, is borne out by the Quran itself : "'"" «Relent not in pursuit of the (enemy) people. ff you are ~mfferin;~. lo ! they suffer even as you suffer, and you hope from Allah that for which they (as disbelievers in Allah and lfo; Divine La.w) cannot hope. Allah is ever Knower, Wise. (IV : 104). Thus it stands to reason that if the Quran included the new converts in the category of lawful beneficiaries of Zakfit, it was because, at the time, their im7101,erished condition justified sztch pro vision, and not at all as a boon for having embraced the Islamic Faith. With Zakat assistance to rehabilitate them, no doubt could remain in their hearts that any of their past acts might alienate them from the benefits of Islamic Law and the kindly solicitude of Islamic brotherhood. Nor could any fear exist in their minds that any ran cour was held against them or that they were not securely rooted in the fold of Islam. Furthermore, it is related that on the occasion of the battle of l/unayn, w~en the Prophet (if) , at the head of an army of some ten thousand «Ansar» and newly converted mem hers of the tri he of Quraysh, won a signal victory over certain hostile tribes, among whom that of 'fhaqif, who aimed to retake possession of the Ka.'aba, he divided the spoils among those of Quray~h whciHe hearts had only recently become «reconciled», iu preference' to the ~.An.~ar;, who were his constant and faithful companions. Whl'.Il the Prophet realized the disappointment of the «Ansar» who felt that it wa~ their right to share in the spoils, he summoned them and said : «O company of the «Ansar» ! Are you not pleased that the people shoulJ return to their homes with worldly possessions while you return to your homes in the company of Muhammad ? » The «Ansar» replied : «Yes indeed, 0 Messenger of Allah, we are well pleased,,. The fact that the Quranic locution «those whose hearts are reconciled» designated, at the time of revelation, the then inhabi tants of Mecca newly converted to Islam, has led the majority of the Muslim jurists, including the adherents of the Hanafite anti Mftlikitc Schools of Law, to consider the share of this class of bene ficiaries as having lapsed. However, in view of the indisputable fact that no human being has the authority to abrogate any part of till' Quri\.n, the abimlute validity of the Injunction contained in ve~e GO,, Surah IX, must be maintained and carried out whenever i -293- territory is followed by the. masi:;-convcrsion to Islam of the local inhabitants, and these are in need of rehabilitation. ~w:x.J "J' 0 ''1 ·'.}· ..G.,., 1'' ..I_.:, ".!.I..:,/) "~ •.:.:.:..:;-- ., " ; ., ,, ,,, . ,,. «Perfected is the Word of thy Lord in Truth and Justice. There is none to alter His Words. He is th,1 Hearer, the Knower.» (VI : 116). The very spirit of the Law of Zaka.t requires that «those whose hearts are reconciled» receive such assistance from the Zakat funds as will enable them to begin, within the fold of Islam, a new life in accordance with the standard of decency prescribed by the Quran. 5 - The Slaves all(] Capti\•es ( '-:-'u )I ) . One of the paramount prin ciples set forth in the Quran is that the Muslim, the «servant of Allah,>, may never live in bondage to any created power. Thus, the possibility of a Muslim rcmainiug or becoming the legal property of another human bcin~ is not only abhorrent to, but definitely not tolerated by Quranic Islam. Indeed, the Quranic Precept which dedicates a portion of the Zakilt funds to the emancipation of slaves, faithfully reflects this principle. As already stated, the Zakat is intended as a concrete assis tance from :Muslim to Muslim. Hence, the term «slaves» ( '-;-'U )I ) , which in verse 60 of Surah IX designates a class of lawful benefi ciaries of Zakat, applies to those slaves who convert to Islam while still constituting the legal property of non-Muslims. It is such Mus lims that Zakat funds are to be used to free from the legal shackles that bind them to their non-Muslim masters. With the exception of those of the IJanafite School of Law, most Muslim jurists agree that the Zakat funds may be used to buy slave converts to Islam from their non-Muslim masters in order to set them free and enable them to live their lives in conformity with the tenets of the Quran. According to the 1/anafite jurists, Zakat funds may be used to help those slaves who have already acquired the status of «Mukatab» ( ~K.. : a slave under manumission) to pay off the price ')QJ - of their manumission. But the Hanafite jur!Rts do not admit that Zakat funds be used to actually buy slaves m order to fr11e them. This stand is based on the Jlanafite· School's opinion that the act of Zakat must imply a transfer of ownership from one person (the Zakat-payer) to another (the beneficiary). When a slave is bought and set free, the Hanafites argue, such a transfer of owneri:;hip does not take place and, therefore, the act of Zakat is not valid. Now, in the first place, there is no justification in the Qura.n for the llanafite ruling that the act of Zakat must nlways and in every case imply a direct transfer of ownership. WherE:as in the case of the poor, the Zakat-officials, « those whose h?arts are re conciled» and the wayfarers, a direct transfer of ownership actually does take place, in the case of debtors a direct transfer of ownershiJJ, as the Hanafites understand it, does not and cannot ta~ e place. When a debtor is relieved from the burden of his debt'through the agency of Zakat, the person actually receiving the funds is the creditor, for whom the funds in question represent either the total value or part of the value owed to him and which is his own lawful property. Notwithstanding this fact, and although he does not a::tually receive the Zakat funds for the sake of spending them at his own discretion as is the case where, for im;tance, the poor are concerned, still the party who directly benefits from the assistance afforded by Zakat is the debtor. The same circumstance arises when Zakii.t funds are used to buy slaves in order to set them free. The parties benefiting from the assistance afforded by Zakat are the t>laves, their non Muslim masters being paid out of Zakat funds a given sum which for them represents the value of their released property. That Zakat funds be used in whatever manner necessary to bestow the gift of freedom, that most valuable and sacred posses sion, upon a deserving Muslim, undoubtedly fulfils the purport of the Quranic Precept which itself designates the victims of slavery as lawful beneficiaries of Zakat. Most of the Muslim jurists, including Imams Ibrahim an Nakhn'i, Abu Hanifa, Ath-Thauri, Shii.f'i and AI-Laith, agree that Zakat funds may be used to assist newly enfranchised slaves, whose former masters were either non-Muslims or Muslims not possessing sufficient wealth to fulfil the Quranic Command of bestowing upon their former slave and new brother in Islam the necessary mean!'! for the setting up of an independent life with.in the fold of Muslim society : c ... And such of your slaves as seek a writing (of emancipation), write it for :UJ.e_m if you are aware of aught of good in them, and bestow upon them of the wealth of Allah which He hath bestowed upon you ... » (XXIV : 33). The term «Riqab,> (slaves, or captives) has further been interpreted as applying to those Muslims who have fallen prisoner into the hands of the Pnemy. Hence, it is generally agreed that, when ever such action is possible, ZakiLt fumls may be used to ransom Muslim prisoners of war. 6 - The Debtors ( ..:.., _,... .,WI ) . All debtors who find themselves un- 11.blc to repay their debts without suffering undue distress or desti tution, or who arc absolutely unable to do so being devoid of all means of subsistence, may lawfully seek relief from their burden through the agency of Zakat. As laid down by the Law, the circumstances which entitle a debtor to avail him/herself of Zakat funds are : a) The debt in question must be one incurred for a perfectly lawful purpose, whether the purpose served be purely personal or altruistic. Thus even if a person stands security in the lawful in terest of another person, and subsequently circumstances arise which, on the one hand, burden him/her with the full responsibility of the debt and, on the other Jm11cl, Htrailcn his/her own means so as to render the diseharg(: of Urn debt a cause of distress or desti tution, Zaka.t funds may lawfully be nvailed of for the purpose. Similarly, as laid down by Imam ~h:i.f'i, Muslims who have incurred debts in order to reconcile, and make peace between, contending Muslim individuals or tribes, and whose straitened circumstances do not allow of repaying the (fohlH in question without suffering -29G- undue distress or destitution, may lawfully be indemnified out of Zakat funds. On the other hand, debts incurred as a result or for the sake of an unlawful purpose, such as gambling, Urn use of intoxicants, habitual squandering, and other such immoral activities, may never be discharged through the agency of Zakat. b) The debt in question must be owed to a Muslim who is him/herself at the moment in dire necessity and is therefor unable to await the debtor's time of convenience. The importance of this condition cannot be over-emphasized. Indeed, Quranic Law forbids that a Muslim creditor ever claim the repayment of a debt so long as such action would inevitably imply distress or destitution for the debtor, or even result in undue embarrassment for him/her : ""A . .,. ) ., . .. "'I· "'- • "····< . . I ... ,....,, ,, • "'. ( I + • I + l.)_J t • I ~ I,.) fT-"-J -..> \ .,. ' .J •• «And if the debtor is in straitened circumstances, then (let there be) postponement to (the time of) ease; and that you remit the debt as alms-giving would be better for you if you did but know.> ., (II: 280) . Thus in conformity with the above-quoted Quranic verse, if the value of the debt does not represent for the creditor wealth of which he/she is in urgent need, the creditor m.1u;t obligatorily await the debtor's time of convenience ( 1). This Quranic Precept excludes the possibility of Zakat funds being used to discharge debts owed to persons in comfortable circumstances. c) Before availing him/herself of Zakat funds, the debtor must make every po::11:1ible effort to discharge Uw debt by hhJ/hcr 0W11 lawful meana. ( 1) The MAIi ki le School of Law lays down thnt only debts for the non paynll'nt of which a person Is liable to Imprisonment muy be puid out of ZaklH funds. This view, however, does not conform to the Quranlc Precept ( ver11e :ii:su of Buruh n ). Nor 1loc11 It couronn to the Hplrlt or the Law or Zal,At. -297- Any wealth legitimately owned by the debtor and which is by nature taxable for Zakat, must first be disposed of to pay off the debt. If, however, the debtor does not own any taxable wealth, or if the value of his/her existing taxabk' wealth docs not suffice to cover the debt, he/she must endeavour to raise the necessary funds through the disposal of whatever other wealth he/she may possess that is surplus to his/her basic needs, and must effectuate every possible economy in the course of his/her daily life in order to collect the means of discharging his/her obligation. Thereafter, if the best efforts of the debtor do not enable him/her to repay the debt without suffering undue distress or desti tution, Zakii.t funds may be availed of to cover the debt either totally or partially according to the circumstances. (See below, Rule 62c/iv, p. 353). 7 - For the Cause of Allah Other jurists, who interpret the term «Ghani» ( · ~ ) , as it occurs in the following «Iladith», in the sense of materially well to-do, maintain that Zaka.t may be given to a fighter even if he be wealthy ! ( -lJb Y. i) • i )ti. ..,1 ~~ c,S.Ul9 ~ J"'~ .~ (1) Textually : dn the Way or All,1h>. -298- « 'Abd ur-Razzaq has related on the authority of Ma'amar, (who said) on the authority of Zabd hen Aslam, (who said) on the autho rity of 'Atfl ~en Yas,lr, (who said) on the authority of Abu Sa'id al-Khudri, who said : The Messenger of Allah 1...,-,) said : 1The Zakat is unlawful for one who is self-sufficient, except in five cases : if a person be a Zaka.t-official or a fighter in the Way of Allah; or if a person who is self-sufficient purchase it with his wealth; or if a poor deserving beneficiary give thereof as a personal gift to a person who is self-sufficient; or in ili.e case of a debtor• .» (Imam Abu Daud.) Actually, as explained earlier, the term «Ghina» and its ad jective «Ghani» may be understood both in the limited sense of material sufficiency and in the broader sense of self-sufficiency as a satisfied mind and the enjoyment of physical fitness. Thus, according to Imam Al-'Ayni who adheres to the IJanaftte view, the term «Ghani» in the above-quoted ' -299- duty incumbent only on those Muslims who have the necessary means of their own •to comply therewith. In this respect, the Quranic In junction is quite definite : ., ~- I., " t.. Lh.:::...:.. I .,~. " c ••• And the pilgrimage to the House is a duty unto Allah for man kind, for him who has the means of undertaking the journey thi ther •.. » (III : 97). It is therefore not admissible that the lawful use of Zakat funds include the actual financing of pilgrimages for poor Muslims. It is quite another thing that 2alcftt be given to a pilgrim already on his/her way and who through fortuitous circumstances has be come deserving thereof. ln such a case, the pilgrim's legitimate right to Zakat is by reason of his being, at the time, a wayfarer (~I d,I) in distress and not at all by reason of his being a pilgrim. More in keeping with the true spirit of Islam is the widely accepted view that < -300- regular members of the staffs of hospitals and dispensaries who, themselves being poor, are dedicated to the service of the poor Muslims, of orphanages, and of special institutes for the education and rehabilitation of poor disabled, blind, deaf and dumb, Muslim children and adults. iii) Poor Muslim voluntary fighters and workers ( not membera of the regular standing Army, Navy, or Air Foree J whu, in time of war, contribute their services for the defence of Islam and of the Muslim peoples and territories. iv) Poor honorary members of the Islamic Judiciary who receive no remuneration from the State (1). b) To· afford immediate relief to Muslims who are the victiillli of floods, earthquakes, volcanic eruptions, droughtl:I, cyclones, etc .. tidal waves, fires, famines, epidemics, and other l:luch land, air and sea disasters occurring within the jurisdiction of Muslim govern ments (2). c) To rehabilitate those Muslim victims of land, air or sea disasters who have, as a consequence thereof, suffered either total loss of their worldly possessions or a loss so severe as to cause then1 extreme distress and misery. d) To provide shrouds ( 0 W-1 ) for those Muslim dead whose means at the time of death are insufficient to cover the expense involved, and whose near relatives are likewise in straitened circums tances and therefore also unable to bear the expense in question without suffering undue embarrassment. It is interesting to remark here that the Hanafite contention that the act of Zakat must necessarily imply a transfer of owner ship from one person to another, has led the jurists of that School of Law to consider the use of Zakat funds to provide shrouds for the poo'r dead as unlawful. However, as already pointed out, thw ruling of the Hanafite School is not substantiated by any of the Quranic Precepts relating to the Law of Zakii.t (3>. Nor can the ( 1) The salaries of all regular Government servants arr. incumbent on th<' Public Exchequer and are not payable out of Zakli.t funds. (2) Sec below, p. 352. (3) Also sec below, p. 352, footnotP. -301- Prophet's instructions to Mu'adh be said to justify the Hanafite stand in this matter : ~L::ii (JA i;.. y ~t_,:-.i i./ 4j..w ~ J, p1 4ill \jl ~"l9 • •• •• • r+f' ju ~ "..>.?., « ••• Inform them that Allah has imposed upon them the duty of giving alms from their wealth, which will be taken from the rich among them and bestowed upon (or: used to benefit) the poor among them ..• ». These instructions clearly indicate the purpose of the Zakat. For the Arabic verb «radda 'ala» ( J.c '.)~ ) means «to bestow upon, to give a return to, to benefit a person (as, for instance, a business deal, etc.)». In other words, the lawful beneficiaries are to benefit from the use of Zakftt func..ls according to their needs. There is no indication whatever tha.t an actual transfer of the ownership of the thing given as Zakilt is neeessary in each and every case for the act of Zakat to be lawful . .Moreover, il cannot be denied that, for rich and poor alike, the shroud is the very last of all worldly posses .sions; and, accordingly, there can be no objection whatsoever to the use of Zakii.t funds_ in a manner which unquestionably constitutes a last act of charity to those Mw;lims who have died in poverty. e) To build, or rent, premises and equip hospitals and di~ pensaries entirely dedicated to the welfare of the Muslim poor, and to build, or rent, premises and equip orphanages and special insti tutes for the education and rehabilitation of poor disabled, blind, deaf and dumb, Muslim children and adults. f) To build, or ,rent, premises and equip schools in poor districts, for the education of poor Muslim children and poor Muslim illiterate adults. g) In time of war, when circumstances of extreme emergency arise, and an all-out effort on the part of each and every citizen is essential to defend the Muslim Nation and territories, Zakii.t funds may be availed of for the purpose, and used in whatever manner required by the situation prevailing at the time. For instance, to build fortifications, to provide armaments, provisions and medical aid to the fighting forces, for the inunediate relief of Muslim war refu- -302- gees, etc., and for all such purposes as are essential for the success ful pursuance of the Nation's struggle. «Allah hath bought from the believers their lives and their wealth because the Garden will be theirs : they shall fight in the Way of Allah and shall slay and be slain. It is a promise which is binding on Him in the Torah and in the Gospel and in the Quran. Who fulfilleth Hh~ Covenant better than Allah ? Rejoice then in your bargain that you have made for that is the supreme triumph.» (IX : 113). 8 - The Wayfarer ( J:..:-Jl i.:r,1). A most interesting feature of the Quran is the emphasis that it lays on the value of travel both as an effective means of acquiring knowledge and of promoting, through personal and peaceful contact, the Islamic ideal of human brotherhood - thus weaving in a most practical way the solidarity of the Muslim peoples - and contributing to world peace through personal relations with other peoples in a healthy and cons tructive atmosphere. Islam has little use for mere theoretical knowledge and im practical ideologies. It seeks to establish on the firmest basis a per manently prosperous social order in justice, set deep in the heart:; of its adherents; and lasting values can only thrive in an atmosphere created by a true knowledge of reality and a correct assessment of facts. Thus, time and again, the Quran exhorts its followers tu «travel in the land», not merely as an invitation but as a veritabh· command to all who would observe the «Ways of Allah» I ..'.ill~, and learn practical wisdom from the vast wea:lth of experiP-nce that travel alone affords. -303- AB a necessary corollary to this Command, and in order to encourage the Muslims to leave their homes and g-et to personally and practically know the world they live in, Quranic Law makes special provision for the protection and welfare of the Muslim tra veller. On the one hand, Muslims are exhorted to individually per form the meritoriomi deed of assisting the traveller : ... \, • ... ) "~ "' ·,1 ., . ,... . • ... • • I 'l" · ·"'· '"' ' ( ' • \ • •• ., ,,, ~., 4.1) .)L3 , ~ .:r,, _,_ . Q ' I..A J «They ask thee (0 Muhammad) what they should spend (in charity). Say : That which you spend for good ( must go) to parents and near kindred and orphans and the destitute and the wayfarer. And whatever good you do, lo ! Allah is Aware of it.» (II : 216). On the other hand, in recognition of the fact that travellers, be they rich or poor in their own homeland, are always at least potentially in need, verse GO, Surah IX of the Quran concedes to travellers a definite right to share, in the benefits of Zakat when ever want and distress overtake them in their journeying and they find themselves cut off from their own means of subsistence. Accordingly, regardless of their position or wealth enjoyed at home, travellers who, through no fault of their own, come to grief while on a journey far from their own home (having lost their money, or it having been stolen from them, or again finding· themselves in a helpless situation due, for instance, to the sudden outbreak of a war and the consequent interruption of communications) and are, for any reason, unable to secure their own means or a private loan which wottld allow them to tide over their difficulty, may lawfully claim the assistance they need from the local Zakat funds. The Law of Zakfi.t lays down two conditions on which depends the lawfulness of the traveller's claim : a) That the traveller's journey be undertaken for a perfectly lawful purpose, such us the service of Islam, the pilgrimage to the Holy Ka'aba at Mecca, study, tourism, family, healtl1 or social con- ?f\A siderations, business. b) That before seeking Zakat a.qsistance, the would-be bene ficiary first make every effort to help him/herself by such lawful means as, for instance, securing a private loan which would enable him/her to tide over his/her difficult situation. Should such cfforU3 fuil, the·neces1Jary means to satisfy the traveller's immediate wanL'i and to enable him/her to either complt:te his/her journey or to return home must be afforded him/her out of the Zaka.t funds avail able at the local Zu.kat-centre. As is the case for all other classes of beneficiaries, Zakfit assistance afforded to travellers is absolutely free and implies no obligation whatsoever on their part to either refund the amount received to the Zakiit treasury or to bestow the same as alms when they find themselves once again in comfortable circumstances. Zakat is the God-given right of all !awful beneficiaries and, hence, there is no question of Zakfi.t ever being g-iven in the shape of a loa.u, as some modem writers have suggested. , In order to further ensure the welfare of traveHers, it 1::; generally admitted that Zaka.t funds may bu used to build and main tain inns, rest-houses, or places of shelter (c!JG- .}L.....) both on the roadside and in villages, towns and cities, where free shelter and food are to be held at the disposal of needy Muslim travellers. The caretakers and other Muslim servants of such inns ·and rest-houses are naturally entitled to receive a living wnge, payaLlt' out of Zakat funds. Unless, having other independent means of subsistence, they make voluntary and free offer of their services for the sake of God. The building and repair of roads and bridges may also be Included among the uses to which Zakat funds may lawfully be dedicated under this heading. Yet, while it is true that the comfort and welfare of travellers largely depend on the existence and good condition of roads and bridges, it would seem that the responsibility of providing the public with these facilities rest:B primarily with the municipalities and the State' itself, and that the expense inv.olv-~J is incumbent on the Public Exchequer:. Strictly speaking, the u8c· or Zaki.i.t funds for this purpose should be limited to tllt,sc loca.litie!, where the building or repair of n road and/or a bridge b an urgent -305- necessity for the public safety and well-being, and where an insuffi ciency of public funds prevents the· required work being duly carried out and private contributions do not cover the amount needed. The eight classes of lawful beneficiaries described above must, for administrative purposes, be divided into two groups, namely: a) Beneficiaries whose special circumstances entitle them to receive a regular Zakat pension or living wage. These include : helpless incurable, sick and disabled Muslims; poor helpless widows and orphaned children; all such Muslims as described under the heading «For the Cause of Allah», whose life effort i:-i entirely dedi cated to the service uf Islam; the de1:ierving Zakat-officials; the caretakers and other regular servants of inns and rest-houses main tained for the benefit of needy Muslitn travellers. b) Beneficiaries requiring casual or temporary Zakat assis tance, such as : Muslims in straitened circumstances and destitute Mu.slims, who arc to be rehabilitated through the agency of Zakat; the victims of land, sea and ai1· disasters; debtors; slaves and cap tives (Muslim prisoners of war); «those whose hearts are recon ciled»; travellers. According to the jurists of the IJanafite School of Law, avail able Zaka.t funrui must be equally distributed among all the various classes of beneficiaries designated in verse GO, Surah IX of the Quran, with the exception of «those whose hearts are reconciled», whose share they consider as having lapsed. Other jurists opine that Zakit funds may be dedicated in their entirety to the welfare of one class of beneficiaries only, if the others are not present. However, the most satisfactory course would seem to lie between these two views. Indeed, it is only logical that the appor tioning of Zakat funds must be determined primarily by the number and class of beneficiaries actually . present. But there is no definite indication in verse GO, Suruh IX of the Qur:ln that the Zakat must nece~arily be divided into a ~ivcn number of equal shares, regardless of whether all the eight classes of beneficiaries are present or not, and regardless of the· actual requirements of each individual bene ficiary. Should, for example, thPre be no deserving Zakat-officials, """ debtors or slaves present in a given locality, there is no valid reason why available funds should not be dedicated more fully, although not necessarily wholly, to the welfare of the classes of beneficiaries actually existing in that locality. On the other hand, verse 60, Surah IX of the Quran does clearly imply that, in normal circumstances, a certain portion of the Zakat funds must always be kept in reserve for the use of even tual beneficiaries, to whichever class or group they may belong. The nature and extent of the assistance afforded oo each individual beneficiary must naturally depend on his/her special circumstances and requiremenL:i. For instance, u neetiy Muslim resi ding in a rural district may preferably be given Zakal in the shape of domestic animals, foodgrains or other agricultural produce, which kinds are, moreover, more likely to be available at rural Zakal centres. Whereas a city dweller would preferably receiV.e Zakat in the shape of cash money, which is more likely to be available at cily Zakat-centres. Travellers mostly require Zakat a.ssi:;tance in the tJhape of food and cash money. Debtors also usually rt•quire Zakat assistance in cash money. As a rule, Muslim jurists have consiclereti it an odioW:1 practice to give to a single casual or temporary beneficiary at one time an amount which in itself warrants the paying of Zakat. On the other hand, regular beneficiaries should be granted a yearly provision allowing of a decent, but modest, standard of living. Lastly, the amount of Zakat funds assigned to other purposes which may be considered as lawful, such as the building, or renting, and equipping of hospitals, dispensaries. schooh1, etc., for the poor and deserving Muslims, must always depend on the uq?ency of the case in relation to that of other individual claims, and on the pre vailing price of labour, materials, and/or rentals. The deserving Muslim's right to Zakat is undeniable and un abrogable. For this very reason, and because the Qur:ln deems it so essential to provide effective safeguards against poverty becomin;: an endemic evil in the folds of Muslim society, every Muslim bear 1 the moral obligation of righteously availing him/herself of Za k:1.t whenever truly deserving the benefits it confers. It is the duty of - ~07 - all would-be beneficiaries to themselves judge, according to the strictest dictates of their own com1cience, whether their condition jl18tifies accepting or claiming Zakit.l. And even when deserving thereof, the beneficiaries of Zakat. are ineluctably responsible to God and to their fellow-Muslims for the proper use of the wealth of which they are the recipients. 'l'hey musl be fully conscious of the fact that any abuse of their position or misuse of Zakat funds allot ted to them is as sinful an act, and as deserving of punishment, as is default o~ the part of the Zakftl-paycr. , The following « Hadith » attests to how emphatically the Prophet (lo)"") warned his followers against soliciting wealth without having a right thereto, in order to increase their own worldly assets: I'. ;...... I l:.,,...~ : ~u ~ ,~~·, ..w. . I ~,..,.., l.:.i~~ v-::-- J. u- . J. v- ...... :,;s. - Y. r 4il1 J_,_) ·Ju : Jli o.1.../° 1:t-1 ,y ~·/ j '-Ii ,:r t l:i,.,.;il1 J.' o;t. •. :~ ,y f Jl__i L..:;L; f ::.s::; _.JI 1 ,..UI JL . : .-:L_, « Abu Kuraib ~d Wii.sil hen 'Abd ul-A'ala have related unto us, saying : Ibn Fudail has related unlu us, on the authority of 'Umara ibn ul-Qa'aqaa, (who said) on lbe authority of Abu Zur'a, (who said) on the authority of Abu Huraira, who said : The Messenger of Allah ~) said : 'Verily he who solicits the people's wealth in order to increase (his own wealth) is merely begging for an ember (which shall consume him to hi:; utter destruction), whether he desire much or a little thereof 1 .» (Imam Muslim). However, when a Muslim knows fully well that he/she is deserving thereof, it is his/her Islamic duty to claim Zakat and obtain thereby the relief of which he/she stands in need. Likewise, when the distressful condition of a needy Muslim comes to the knowledge of the responsible Zakii.t-officials before the person in question has claimed Zakf1t, he/she may not, out of false pride, refuse U1e assistance conveyl'd to him/her. To claim or accept Zakfi.t implies no Joss of human dignity or prestige. Zakiit is a bounty ordained by God and bestowed by His - ~OR - Command. Hence, to abstain therefrom otit of false pride implies no virtue whatsoever. Indeed, the complete :,;ucce:,;s of th•! Institution of Zakat as an effective instrument for the relief, control and eli mination of want and distress within the fold of Muslim sodety, depends on a correct attitude and behaviour as much on the part or the deserving Muslims as on the part of the Zak:lt-payers and oi the Zaka.t-officials. Trends of corruption that have only too often prevailed i11 the past in the various branches of Government service, have created a feeling of distrust and misgiving among the Muslim public, making them apprehensive of any plan to reorganize the collection and dis tribution of Zakat under State supervision. '!'his well-founded senti ment must be taken into account when reshaping the administrative system of the Institution of Zaka.t, and every effort made to elimi nate from it, as completely as humanly possible, any opportunity for corrupt practices of whatever kind by the responsible Zakilt officials. AB is the case for all other aspects of the Law, the rule:i governing the simple and efficient administrative system devised by the Prophet (if)must remain the substance of the adminiatra· tive system of the reorganized Institution of Zaka.t in our time. Amplification thereof as required by present-day conditions, muHt maintain the original simplicity and efficiency of the Institution, and must tend, as far as humanly possible, to vouchsafe the Institution of Zakat absolute freedom from corruption and abuse. It is with this aim in view that are set forth below the original rules laid down by Islam, amplified in an effort to satisfactorily mec~ the exigencies of our modern age. Jtules governing the Aurninistmtion of Zal,at 1) In conformity with verse 103, Surah IX of the Quran, M.d with the Prophet's instructions made known in the reliable «Ahn· dith», the Islamic Institution of Zakftt is to be established in the fold of Muslim society in an organized manner and under U1e rcspon.'i1hi-' supervision of the various Muslim Governments, or of a 1:1pec:ial inter national Muslim supervisory body appointed by the ua1d <:0\ ,·rn mcnts. -309- i \ .,-, : °') • "~ ",,._._:_ > .Jil_, ... ·~"J ·•. "<" . "i!.t.·~ •.:,1 ·, , T'~ ' ~ 1....·... ~ o---- r,, .. «Take alms of their wealth, wherewith thou mayst purify them and mayst make them grow, and pray for them. Lo ! Thy prayer is an assuagement for them. AIIah is Hearer, ICnower.» (IX : 103). 2) For the purpose of collecting Zalcf1t dues and distributing Zakiit funds, Zaknt-centres are to be established in all villages, t6wns and cities within Muslim territory. 3) It is well established that in the Prophet's lifetime, the administration of Zakat was carded out from the Mosque. The soundness of this practice will be better appreciated if it is consi dered that the Mosque is pre-eminently a natural landmark for all Muslims. both local and foreign. Accordingly, the various Zaka.t cenlres should Le situated as follows : a) The head Zakat-centre for all Muslim countries, with supervisory jurisdiction over all Zakat-centres situated within all the territories under the jurisdiction of Muslim Governments, should ~ directly attached to the Jami'a (main) Mosque at a place un animously agreed upon, preferably a centre common to all Muslims, such as Medina (;_;_,;.11 ~..>JI) . b) The main Zakat-centre of each Muslim country, with supervisory jurisdiction over all Z1Lkat-centres within the territory under the jurisdiction of the local Muslim Government, should be directly attached to the Jf1mi'a Mosque of the capital thereof. c) Provincial Zakat-centres with supervisory jurisdiction over all Zakat-centres situated within the territory under the juris diction of the provincial administrative authorities, should be direct ly attached to the Jami'a Mosque of the capital of each province. d) District Zaka.t-centres. with supervisory jurisdiction over all Zaka.t-centres situated within the territory under the jurisdiction of the district authorities, should be directly attached to the Jami'a Mosque of the district capital. e) The Zakat-centre of every city, town or village, with supervisory jurisdiction over the branch Zakat-centres situated with- -310- in the municipal area under the jurisdiction of the local municipal authorities, should be directly attached to the Jami'a Mosque of the place involved. f) Branch Zaka.t-centres, with supervisory jurisdiction over the cMahalla» area, should be directly attached to the Mosque of each «Mahalia» or quarter in every city, town and village as required. 4) The various Zaka.t-centres, from U1e head centre to the branch centres, are to be placed in charge of authorized officialti (~LJI ~LJJ) who are to be directly responsible to the State and to the Muslim public for the proper functioning of their respective centres. 5) ~he members of the Zaka.t-staffs, including the officials in charge, should preferably be chosen or appointed from among the local inhabitants, and must, in each and every case, be Muslims well known to the Muslim community for their piety and integrity. 6) The levying of Zakat dues is to be performed by the va rious branch Zakf1t-centres within the «Mahalla» under their reH pective jurisdictions. 7) The practical functioning of the Institution of Zaka.t mmit be kept on the highest plane of integrity, courtesy, and loyalty to the Muslim Nation. It is the duty of the Zakat-payer to faithfully, graciously and willingly discharge his/her sacred obligation in conformity with the Injunction set forth in the following Quranic verses : .... > •••> ,, ... ~ >• "I J " . ·~"I" · l "· >" ••• >... ~•11 iJ..,.., , :ll _, -311- . ) " ,, ,, . .. I" • " ( r i o - rir . r • ~ uJ • - , «Those who spend their wealth for the Cause of Allah and after ward make not reproach and injury to follow that which they have . spent : their reward is with their Lord, n.nd no fear shall come upon them neither shall they grieve. «A kind word with forgiveness is better than alms-giving followed by injury. Allah is Absolute, Clement. «O you who believe ! Render not your alms-giving vain through re proach and injury, like him who spends his wealth only to be seen of men and believes not in Allah and the Last Day. His likeness is as the likeness of a rock whereon i:3 dust of earth; if a rainstorm smites it, it leaves it smo9th and barl!. They have no control of aught of that which they have gaine , ~.- ~ i , ~ ~ ~ -L:..,....b. l:.,~ -b. , ~ I J. I ~ l:,"'' -b. _, ~ .r'"':}I ..u \;.. ~ j _, ~ l::i J. ~ 1.:.,u -6.. ~ ~j ~~-b._, ~ ~_,1.:, y ~~':}I~-' ''?4 '~I If' ~_,1.:, U_r.->i, ~1.J.' J. ~\...... I l:..""'-b. : Ji; .J Ji..illl_, ,'-:"'.r flii l~I : r-' ~ :01 _;L :01 J_,.....J Jt; : Jt; 4UI ~ J. .J..?. if ( ~) • .d''J ~Yo-'~)~ J'.l.a.11 -312- «Yahya hen Yahya, on the authority of Hushaim, and Abu Bakr bcn Abi Shayba, on the authority of Hats ben Ghyath and Abu KhiU1d al-Ahmar, and Muhammad ibn ul-Muthanna, on the authority of 'Ahd ul-Wahhab, Ibn Abi 'Adi and 'Abd ul-A'ala., have all related unto us on the authority of Daud, and Zuhair ben Harb (also) related unto me - the wording being his - saying : Isma.'il bcn Ibrahim has related unto us, and Daud has informed us, on the authority of .klh Sha'abi (who said) on the authority of Jarir ben 'Abd Allah, who said : The Messenger of Allah (..r>) said : 'When the Zak:H-collcctnr comes to you, let him part from you being pleased witl1 you (i.e., with the manner in which you discharge your sacred obligation •)f ZakfLt). > (Imam Muslim). J. ...1.>.l_,ll ~ \.:.:~..b.' t>J~I ~ ~ lo~ J-lf ~\ l,...... 1.>. • • ~I.. J)l.t. ~ iJl-.)1 ~ l.:.,"'".b., ~l-..,1 <.it~.. L:;·-b., ..)L_j ~ JI JL ~I J_,.....J JI ":-'1.r')'I ,:r ~li -~: Jt; Jil ~ J. .I...?.' if J_,....J Jw: Jt;. L:.i~ 1.:;_;\ ~·.w.t1 er Lli ~..:,, : 1_,.lw r'-' -~ )-L, t.. : .i.. .?.' Jt; • A'..L.2..o ,..,...:, ) : r-' ~ .\j)I ~ ..ii ,.~ .Y"J '')'I r--J ~ JI ~ Jil J_,_.. J Cr" l.iA ~ i:... :/J....i.-. (~).,if') «Abu Kamel Fudail ben Husain al-Jahdari has related unto us (saying) : 'Abd ul-Wahid ben Ziyad has related unto us (saying) : Muhammad Abt Isma'il has related unto us (saying) : 'Abd ur Rahma.n ben Hila.I al-'Absi has related unto us, on the authority of Jarir ben 'Abd Allah, who said : Certain people from among the Arabs came to the Messenger of Allah (v"') and said : Verily when certain Zakat-collectors come to us, they oppress us. Likewise, utmost integrity and courtesy are requir,~d of th(: -313- Zakat-officials in their dealings with the Zakat-payers. The Zakii.t collector must, in conformity with the Qurnnic Injunction : ( «Take alms of their wealth, wherewith thou mayst purify them and mayst make them grow, and pray for them, for thy prayer is an assuagement for them. Allah is I lcarcr, Knower.» (IX: 103)), and the noble example of the Prophet 1...,-,), acknowledge the receipt of Zakat dues with a word of blessing an -1,i J. ~1 ~ y -'rd-~ U·-b. Jl! .rs, J. ~ l:.,.... -b. ~ 'J----.c, •~I JU ~~ r_; o\;i 1.,1 ( 1.r') !~\ .:,\5" : Jli J_,i (GJ~) • d _,,i J. i J1 1..:. "J-, ~,~.JI : Jw 6~ J.1 o\;~~ • .j)l! J1 .. •• 0 I •• ,, «Hafs ben 'Umar has related unto us, saying : Shu'ba has related unto us on the authority of 'Amr, (who said) on the authority of 'Abd Allah ben Abi Auf:1, (who said) : When people used to bring the Prophet (if) their Zakat dues, he used to say : 10 Allah ! Bless those who follow the example of so and so. 1 Thus my father brought him his Zakii.t due, and he (lhe Prophet) said : 10-Allah ! Bless those who follow the examvle of Abi Auffl 1 .» J. Jl:-..1_, ..\.il:JI J_rS-J ~ d. i .Y. ~ Y. i_, 0 ~ J. ~ l:.,""--b. .::..--- : Jt; ' ;" J4 J. -'r Y ~ .y r:f., t; r.>i : ~- Jl! ' r.'.J.' - 314- ~ d- ':f.l l:..i"'"..b. ,-u ..t1.l.JI_, 4 .ll.... d.jl ~ l.:.."'"-b. ,J_,l «Yahya. ben Yahya, Abu Bakr ben Abi Shayba, 'Amr an-Naqid and Isha.q ben Ibrahim related unto us, (saying) - the wording is Yahya's : Waki'a has informed us, on the authority of Shu'ba, who said) on the authority of 'Amr ben Murra, who said : I heard from 'Abd Allah ben Abi Aufa; and 'Ubaid Allah ben Mu'iidh has (also) related unto us - and the wording is his - saying : My father has related unto us, on the authority of Shu'ba, l who said) on the au thority of 'Amr, son of Murra, (who said) : 'Abd Allah ben Abi Aufa said : When people used to bring their Zakat dues to the Messenger of Allah (u->) , he used to say : 10 Allah! Bless them' . Thus my father, Abu Aufa, brought him his Zakat due, and be said : '0 Allah ! Bless those who follow the example of Abu Aufa' .» (I mftm Muslim) . , ~' : ;\5" jl J 4.:....-. ~~ ~ ~) J Jt; if -6l .r.> d. Jfl_, d' ( JL:JI oljJ). ~I'!'-'~ ~J~ « ( It. is related) on the authority of Wail ben I/ajar that the Pro phet (IY"J said, concerning a man who had sent (him) a handsome she camel in payment of his Zakfit due : '0 Allah ! Bless him anrl his camels'.» (An-Nasai). Lastly, the beneficiaries of Zakat mu::;t themselves observe all the rules of Islamic decorum when claiming or receiving Zakfit from the Zakat-officials. The beneficiaries should acknowledge the receipt of their due with a word of thanks to Almighty God and a prayer of blessin~ for the Zakat-payers and the Zakii.t-officials. A befitting formula woulu be as follows : -315- j;, .:JJ~-' ;\S)I ":"'k-.,1 J'-.!lJ~ ~r+°1. ~)I &.>l.-)1 ~I µi . µ. ~I.JI « I give thanks to Allah, the Beneficent, the Merciful. 0 Allah ! Bless those who give Zakat and bless the Zakut-officials.» . However, though Islam expects of every Muslim, man or woman, poor or rich, to acquire and maintain the highest possible standard of social refinement, ill-manners or uncouth behaviour on the part of a. would-be beneliciary muy never be taken as a pretext for refusing him;hcr the right of Zakf1t. The Prophet's example when dealing with an, as yet, uncul tured convert, must be the norm to follow in every such case : ..::-- : Ju . ~)) I .j l..:L d. J 1.:-.. I l:;';..6. ~ l;J I _, ~ ~"'..6. . ~-' J. ~I~ t r.>j, .J .t..all_, ~~';JI~ 0! ~ y_ if'""..6._,, t0\...... cl) L. .:t. _,. .J l .:.f- ~ J. i 0! j I ~ d. J 6--I cf- ~ I If. cl)\... ,_;.;"' ..6. . 1 .. , .. ·":?~ "'.)J ~_, ~_, ~.k .Jil ~ 4i,I J_,.....J L ~i .::..5: Jt; ~ J' ..::..,_)aJ o~...L.! o~ .Jb.1. o~ c./.1..f-l -OJ.)\.;, ~l:,JI ~ o-l.! :r ~b )'~I.:..~ ..::..,;l ...(;_, ~ ~-'·~.:a,~ JJl°J_,.....J ~ '---11 ..;:...i::Jls • !l-l:.&. ~lll Jil JL.. . J · · ~ L : Jt; " , ~.i..:.. .. ~ :r .. .r" .. I"• .. ( ~ ) • , LL.,.'. .J J.1 ~ .. ~~ r-1-- _, ~ JI J:L, ..11 J _,..... J « 'Amr an-Naqid has related unto me, (saying) : lshiiq ben Sulay man ar-Razi has related unto UH, saying : I heard from Malik, and Yu.nus hen 'Abd ul-A'al1i. (also) related unto me - and the wording is his - saying : 'Abd Allah hen Wahl> has informed us, saying : Malik ben Anas has related unto me, on the authority of Ishaq hen 'Abd Allah ben Abi Talha., (who said) on the authority of Anas hen Malik, (who said) : I was walking with the Messenger of Allah (if) who was wearing a U1ickly hemmeu Najrani cloak, when an uncouth bedouin came up to him and jerked him violently by his cloak. I looked at the side of the Mes~1enger of Allah's neck and, verily, the man's jerk had been flO violent that the hem of the cloak --:nH- had left its mark upon it. Then the ma.n su.id : 0 Muhammatl ! Give me sometl1ing of the wealth of Allah that is in tl1y custody. ~o the Messenger of Allah (v"') turned towards him and iaughed. Thu1 he ordered that the man be given a boon (from the Zaki1.t funds).,, 8) As a necessary consequence of the fundalllental principle of the Law of Zaka.t requiring the possession of wealth for a period of one full year as an essential condition warranting taxation for Zakat, and in order to ensure a continuo11s inJlow of funds to each individual Zakat-centre, the collecting of Zaki~t dues by the autho rized Zaka.t-collectors must be performed as a regular routine throughout the year. · For this purpose, and in order to facilitate the task of the Zakat-collectors, the precise kind of taxable wt:alth (i.e., silver, gold, currency notes, gems, trade capita.I, agricultural produce, domestic animals, etc.) owned by each individual Zakat-paycr resident within any given «Mahalla» should be made lrnown by tile Zakat-payers themselves to the officials of the local branch Zakat-centre, whose responsibility it is to levy the Zakat thereof. 9) According to the size of the 1luslirn population residing within ita jurisdiction, the round of each ( 11 See Huie :i of tltose governing the Zakilt of currency nott•B, r, !•1 -317- b) In conformity· with, and as a consequence of, the rules governing the Zakat of pasturing domestic animals established on a regular trimestrial basis, a levy of the Zakil.t of pasturing domestic animals (including tliat of pasturing horses) should be carried out four times a year, immediately following the completion of each three month period. c) In conformity with the Qur·anic verse : ( , 1 r : -\ ) • • • ~ .. / ~ ~ r~ ... ~ 1.,:;1 _{ ••• « .•. And pay the due thereof upon the harvest day •.. » (VI : 142), and the « Sunnah >, or prnctict• of the Prophet (..,..,J , the Zakat of each kind of taxable agricultural produce must be levied immediately the harvesting, threshing, pre::Jsing and/or drying thereof is com pleted. d) A levy of the Zakat of honey and of raw silk should be carried out twice a year, when the total amount produced within a season is known. e) The Zakflt of treasure troves is to be levied immediately following the discovery thereof. f) The Zakat of the spoils of war must be levied at the ear liest possible opportunity following the event of seizure. g) The levying of the Zakat of the 'Id ul-Fitr may lawfully be carried out at any time during the month of Ramadan. But, as laid down by the Prophet (.....r) , this task must be completed by sun rise of tl1e 'Id day, before the people go fo1th to the 'Id prayer. 11) In the course of the levying of Zakat dues, both the Zaka.t payers and the Zak/it-officials are in duty bound to fully respect and adhere to the taxable limits, rates of payment, and general rules governing the Zak,1t of each of the various kinds of taxable wealth. Should a· Zakii.t-payer or a Zakat-official refuse to comply with this all-important rule, he/she should, in the first place, be severely admonished by the senior Zakat-officials and/or by other pious members of the Muslim community. The point of difference or controversy being one of fundamen tal importance involving deviation from the very principles on which the Islamic Lnw of ZakfLt is bnucd - i.e., from either the Quranic -318- Precepts relating thereto or the rulings laid down by the Prophet (ifl himself, should such admonishment prove of no avail, adequact> sanctions must be taken against the guilty party, whether Zakftl payer or Zakat-official. 12) The obligation of Zakat bemg one of the essential dutil!s imposed by the Quran, it is incumbent on every Muslun, man or woman, rich or poor, to possess, at the least, a correct knowlcdg,~ of the fwidamental principles of the Law of Zakfi.t, i.e., of the Quranic Precepts relating thereto and of the rulings laid down liy the Prophet (if) . Such knowledge of the fundamental prmciples of the Law of Zakat must be imparted to all Muslims ca; a11 inteyrant 11art of their education and so must be included as a cowpul5ory subject in U1e educational programme of all Muslim countries. 13) All Zakat-officials must necessarily possess a thorough knowledge of the Law of Zaka.t in all its details, as approved and established unanimously by the respective legislative bodies of tlw various Muslim countries. 14) It is the duty of the Zakat-officials to patiently, kindly and honestly advise and assist the Zakat-payers in all matters refor ring to the technicalities of the Law and to the accurate dischargt> of their Zaka.t dues. Such advice and assistance may be required, for instance, regarding the taxability of wealth, the computation of the year's term of possession, the reckoning of Zakat dues, the measuring or the weighing of the Zaka.t of agricultural produce, the exchange of taxable wealth, the collective ownership of taxable wealth, etc. Should a Zakat-official refuse such advice or assistance to a Zakat-payer, he/she must be severely admonished by the senior Zakat-officials and/or by other pious members of the Muslim com munity. Following which, further non-observance of the required standard of discipline must entail for the guilty party immediate dismissal from the Zakat-staff. 15) The Zakat-officials are to receive all information given them by the Zakat-payers concerning the taxable wealth owned hy the latter, as a privileged communication, with the thorough urn.ln standing that, especially as regards non-apparl'nt wealth utmu'-lt -310- secrecy in the matter is required of them, and that they will be held fully responsible and will be severely punished for any violation of secrecy or misuse of the information confided to them. 16) In order to exclude any possibility of a Zakat-payer refusing to discharge bia/hcr dues on Uie plea of having already handed over the ~mme to some other colJector; of the Zakat-officiala exacting the payment of due~ more than once on such wealth as agricultural produce, honey, raw silk, treasure troves and the pro: duce of silver and gold mines I the initial 20% Zakat), and the spoils of war, and more than once a year on those kinds of wealth subject to the rule requiring po:;set:1Sion thereof for a full period of one year prior to taxation for Zakat; and lastly, of the Zaka.t-officials mis appropriating the Zakat funds entrusted to their custody, the col lecting of Zakat dues by the authorized officials mUJ3t be carried out on the basis of an officia I duplicate receipt, the original for the Zaka.t-payer and one copy to be kept on ille at the local branch Zakft.t centre. The duplicate receipt must specify : a) The date of payment of the dues; b) the names of both tl1e Zakat-payer and of the Zakft.t-col lector; c) the names of the country, of the village, town or city, and of the exact locality or «Muhalla» in which the payment is made; d) the exact nature of the wealth under taxation for Zakat (i.e., tlie kind or genus of pasturing animals; the kind or genus of agricultural produce; or if the wealth under taxation is silver, gold, and/or currency notes kept as savings, trade capital (cash and articles of trade), gems, treasure trove, etc.); · e) the exact number, quantity or value of the wealth under taxation for Zaka.t and the exact amount of Zaka.t paid; f) whether the Zakat of such wealth as agricultural produce, pasturing domestic animals. articles of trade, etc., is paid in ca.sh or in kind. g) The duplicate receipt must benr the official seal of the Institution of Zaka.t and the siE,rnntures of both tlle Zakat-payer and the Znkat-collector. The duplicate receipt will afford an easy and practical means of establishing a strict control on the Zakat revenue by both the public and the Zakat-officials. 17) A duplicate receipt should be made out separately for each genus of taxable wealth. For instance, whereas the Zakat of buffalos and zelms ( both being oxen), or of sheep and goats, beari11g one computation of a year's term of possession may be acknowledg1!d in one duplicate receipt, the Zaka.t of sheep and oxen and/or camcl8 bearing a same computation of a year's term of possession must be acknowledged in two, or three, separate duplicate receipts. Similarly, the Zakat of silver, gold, currency notes and articles of trade bearing one computation of a yPar's term of possession should be acknowledged in one duplicate receipt. But the Zakat of, for instance, cereals and of pulse harvested during a same seruion must be acknowledged in two separate duplicate receipts. 18) As a measure of protection for the Zakat-collectors, the branch Zakat-centre to which they turn over the Zakat collected by them, must give them an official receipt therefor. 19) When estimating whether the number, quantity or value of any given kind or genus of taxable wealth belonging to one and the same legitimate owner is taxable for Zaka.t, the sum total thereof produced or existing within the territory or territories under the jurisdiction of a same country and, where wealth subject to the n1le requiring possession thereof for a full period of one year prior to taxation for Zakat is concerned, bearing a same computation of a year's term of possession, must be taken into consideration. The Zakat due from such wealth must be paid in each locality proportionately to the amount of wealth in question produced or existing therein, whether or not the various amounts forming the taxable whole be individually at least equal in number, quantity or value to the Nisab established for the kind or genus involved. In such a case, responsibility for the accuracy of the paymentB rests exclusively with the Zakat-payer, i.e., with the legitimate owno.!r of the wealth in question, who is best aware of the various amounu, and localities involved. However, it is the duty of the ZakfLt-payer to inform th .. Zakat-officials of each locality concerned of the fact, when the wealth produced or owned by him;her in the said locality is part of a tax able whole and not tlw unly \\ ,~alt h uf its kind or genus he/she possesses. 20) In normal circunu;tances, the Zakilt-officials have abso lutely no right to forcibly investigate the non-apparent wealth of the Muslim people. Thus, unless a Zakat-paycr especially requests the Zaka.t officials to assist him/her in estimating the taxability and reckoning the Zakat of non-apparent wealth, thC' Zakat-collectors are bound to trust the loyalty anti i11kgrity of the Zakat-payers and accept e.s correct whatever a.mount is handed over to them in payment of Zakat dues. On the other hand, shoulcl it be dufi11itcly proven that a person is maliciously con(',·aling taxable wealth in order to evade the pay ment of Znkat 2]) In normal cirl'umstanees, apparent wealth may be in vestigated by U1e Zakat-officials. But such investigation, the main purpose of which is to estimate the probable Zakat revenue to be realized from such wealth as agricultural produce, pasturing domes tic animals, trade capital ( cash money and articles of trade), and the produce of mines, must always be carried out with perfect courtesy and without causing annoyance to the legitimate owner of the wealth in question. As is the case for notHtpll:Lrent wealth, should it be definitely proven Uiat a person is 111alil.!iously concealing taxable wealth in order to evad1~ the payment of Zakftt dues, the guilty person is liable to submit to the investigation ,if his/her apparent wealth by espe cially authorized Zaki,t-ofticial:-1 and to the forcible discharge of. his/her dues, and, if t lie 1·ase He, warrant, to punishment. 22) Should a pC'rson professing to be a Muslim openly refuse to comply with the obligation of Zakat, he/she must be severely admonished by the Zak.it-officials and the other pious members of the Muslim community. - · 322 -- Should such admonishment prove of no avail, tlw defiant person is liable to submit to the investigation of his/her wealth by especially authorized Zakat-offi.cials, to the forcible discharge of any Zaka.t due, and, if the case so warrant, to punishment. If the defiant person still persists in his/her attitude of non compliance with the Quranic Law of Zakat, he/she should be made to appear before a special committee constituted by eminent autho rities on Islamic Law whose duty it will he to discover the psycho logical motive determining the attitude of the defiant person. If the investigation proves the defiaut person to be of sound mind, yet pur posefully adamant in defying the Law, he/Rhe must be declared ru1 apostate from the Islamic Faith and thereafter, as the case may require, either bear the status of a non-Muslim subject of the Muslim State, or suffer expulsion from the territories under Muslim jurisdiction, unless and until he/she returns to the Faith and to the proper and voluntary observance of its P rtJccpts. \jl ,_,~.,.,·~~I--~ ,.,>_;6 ·u·_;'.; '4Ul ':-?,~ w:_;:s "(_,_:;ill~-~ '':1 >.Ji,.,>.:.,\ --.~ .. --." -~,~L.:'-,., ~~ "J~~} ~')di_, ~' .,~ ·,, 'T'c. ~~1 -~>jl" ~ ,~,.,~· • "~l:t.11 ,, " ,, (, .. \"' . / -,,, > I-' ~' 11 > > •,' > •:O ., ' > "'I I" : ' , II" • " • " • ~ I-', I!" ._, .A..AJ ~ , a o ::>L..J ~ ~ . •.J -'-' L->- • L,.~ I t--" L-J J . . - ..., I,..),, ., ., ..., • I.) ., 1_;:.."1 • ol_,""~".) ~·~\~ti"J.. ,rjl ~'\II .... ~_,· ~ '_J. :J' J .,,. ,,,, ,, , ,,,, \. ~_:; -~~.I "~ 1/ _7S "J.. .i:JI "~I • "rr:-->-' J "J..,:..;:.s. " · -6> ..G,.. i ·0-:'4 "~; · _;:r:; ") ~ ·,.j.' , I _,.:; t..' _, I _, t _7S 'J.. jj I ,· .... .,, .,. \. ., "r-::JT "'-:"'I"~ ·~ "cl?-'i .,:-'. '5" ~I ·_,:i· _, ~'.) u;''J~-1 ·.,·~ ( ~ \ _ A'i : y-) • "J..,,~t; ·.;;-: 'i:J LA,,-' «How should Allah guide a people who disbelieved after their belief and (after) they bore witness that the Messenger is true and after clear proofs (of Allah's Sovereignty) had come unto thern. And Allah guideth not wrongdoing folk. As for such, their gw.,.dou iH that on them rests the curse of Allah and of the angels amJ l)f mcu -323- combined. They will abide tilercin. Thl!ir doom will not be lightened, neither will they be reprieved; S «Give not unto the foolish (what is in) your (1) (keeping of their) wealth which Allah hath givt:n you to maintain; but feed and clothe them from it, and i;peak unto llll'm in conformity with the Law.» (2) (IV : 5). The «Hadith» quoted below has been reported py Imam Bu khari in support of the forcible levying of Zakat on the taxable wealtil of defiant personR. : ~I JLl _, . 'l5 .:,I) )1 ~·,; ~:--;~_; li _r.> 1 : Jt:; , .j~I Y. i I.::~ ..b. 4 ,_ .. >'- J. ~I~ J. . ...iii ~ .:._~ ;-:'~ .:r.1 .:.:'- ~h;.. .:I. _:,~)1 ~ l:.., ~-l> (1) The Arabic text stol()S lit"r:illy <.your wealth> ( ~l_,..i l, thus empha· sizing the responsibility th.Lt every M usli,m hears for the proper use and safe guarding of whatever wealth lms l.>ti. literally «n k11own word>, iH often translated as . -- 324 - _,1 : ~~ ..jJ ..r-') J~ Y., Jl·~ : Ju ~ ..ji1 Lr"") ~ .J..f' ~, • ~~ ~ ..,.._,. l..'. .. , ~ ~Gil ~J ~JI~ ..11 J_,_..J JI \+i/~}. ljlf t~ Jr·• ':f j J..i....:, [.r' ~\ "_:ii ~.IJ jl -'1\ y> l-~ ; ~;:. .,i)I ~ J _r'- j\; • ~ ( (5)~) • ~i ~.:"~Jul~~"~·~') /--· .. .!~' .. - «Abul-Yaman has related unto us, saying : Shu'ayb has informed us, on the authority of Az-Zuhri, and Al-Laith (also) said : 'Abd ur-Rahm11n ben Khalid has related unto us, on the authority of Ibn Shihah, (who said) on tile authority of 'Ubaiu Allah ben 'Abd Allah ben 'Utba Len Mas'ud, thal Abfa Huraira ( may Allah be pleased with him) said : Abu Bakr (may Allah Le pleiwed with him) said : 'Were they (the rebellious tribes) to refuse nte CVt!ll a four month old kid, had they been wont to pay it to the Messenger of Allah (if) (as Za kill), I would fight them because of the, r l'ef 11:;a!.' ( Concerni11g Uw.,,: wonl~; of Abu Bakr), 'Umar (may Allah he pleased with him) said 'Veri I y I declare! that Allah hath expamled the bosom of A bft Baler (may Allah be pleased with him) to tight (for His Cause), and I recognize that this ( his stand) is the Truth' . , ( lmftm Bukhari). It should be mentioned that Abu Bakr's reference, according to this «Hadith,,, to an «'inaq», i.e., a four month old kid that has been weaned, as the extreme minimum or 2ald.t withheld for which he would fight the rehels, has been understood by some jurists a:-. justifying the levying of young animals of less than one year of age in payment of Zakut dues. However, the very fact that the fundamental principles of the Law of Zakftt do not allow such a practice, excludes any interpretation of Abti Bakr's words in this sense. Abu Bakr's vehement declaration must rather be understood as a hyperbole, expressly used by him to emphasize his determinatirn1 to take the Zakat by force if necessary, and not as implying any rule for the payment and levying of Zakat dues. 23) As a rule, the payment of Znkat dues is to be ma.de eitht~r out of, or in the same kind as, the wealth under taxation. However, in conformity with the Prophet's instrtwtions a.s made known in the «Ahadith», and as laid down in Rule 7, para. 3 of those governing the Zakat of silver and gold; Ru le -~ uf thosP governing the Zakat of pearls and precious stones: Rule :i:> 11f tho:.•· -325- governing the Zakat of trade; Rule 7 of those governing the Zakat of pasturing. domestic animals; Rule 9 of those governing the Zakat of agricultural produce; and Ruic 1 of U10se governing the Zakat of honey and raw silk, under certain specified circumstances Zaka.t dues may be paid either partly or entirely in cash money (i.e., in silver, gold, or the local curren<'y) to the amount of the exact value due. AB· implied by the above-mentioned rules, the payment of Zaka.t dues in cash or in kind must, in each case, depend on the con venience of the Zaka.t-payer, the Zakal-collector having no right to refuse a payment in cash or to compel a payment in kind so long as the above-mentione«l rules are adhnrcd to by the Zakat-payer. 24) In confonnity with the Prophet\; ruling : ( «Take not the choice of the people's wealth, take of their wealth that which is of averagti q11alit;\' ·> l, and as laid down in Rule 35 of those governing the Zakit of trade, Rules 1:! and 13 of those gover ning the Zakat of pasturing domestic animals, and Rule 10 of those governing the Zakat of a~ricultural produce, when Zakfit dues are paid in kind, wealth (i.e, art1deH of trade, domestic animals, agri cultural produce, etc.) of average good quality must be given. In no case may the legitimate owner of the wealth under taxation be required or compelled by the Zakat-officials to give the best of his/ her wealth in payment of Zakfl1 dues. The wealth to be given us Zakat should always be selected by the Zakat-pa.yer him/herself, the Zakat-officials being boun4 to accept the same so long as it conforms in quality, and/or age (where domestic animals are concerned), to the set standard of the Law of Zakat. On the other band, in conformity with the Injunction con tained in verse 267, Surah II of the Qurfrn, and as laid down in Rule 35 of those governing the .Zalcftt. of trade, Rule 13 of those governing the Zakat of pasturing domestic anirnahJ, und Rule 10 of those gover ning agricultural produce, wealth of bad quality is not acceptable In payment of .Zn.kftl clt1PH nnd iH 11lwayH 1n h" n~.iP-dl!d hy Uw Znkiit collm:lor. -:i:m-- 25) Should a legitimate owner of such taxable wealth as pasturing domestic animals antl;or agricult11ral produce bt! abseal at the time of his.- her Zakftt falling due, without having aiitJoinkJ a person to effeetuate the discharge thcr<'o: 011 hi!-i her h1·}1alf, th•• ZakfLt-officials have the right lo assefiH till' :unouut of at~··ieult.ura l produce and/or number of heads of domc:;ti1• H•1irn.i.ls dUt· 1•tt Zak.i1 and to exact the payment thereof upon th,: 1 t:turn of tlw kg1lim,LI •· owner of the wealth in question. 26) Should it happen that for any rea.,on the Zakat-coJlector fails to call on a Zakat-payer at the lin1..: , ,f !iis her Zakftt fallin1- due, it is the duty of the Zakii.t-payt>r. to k•.·(;p a curred account ot the amount to be paid, as well us of tli,~ daL· of its falling due, anJ, according to the circumstances and the kind of wealth involved, tu either inform the Zakat-officials to collect the dues in question or to personally discharge the same at the local branch Zaldt-centre, againnt a regular duplicate receipt. 27) In our times, the Zakftt of trade ~:houltl be kept totally separated from the octroi and customs impost:-1 and should, the sam1· as the Zakat of all other taxable wealth. be rl'gularly collected from the persons liable thereto at their own premis,~s. In the early days of the sprea --- 327 - customs officials to collect the Zakat is based on the fact that when a person takes his property outside the municipal limits into the open country, the ri1:1k of lo:;s by theft naturally in creases and so great.er State protection is required. Although this argument correctly applies where govern ment taxes are concerned, as regards the Zukat it is quite out of place. To be exact, a govf'rnment tax represents the citizen's contribution towards the natio11al expenditure incurred for the common benefit of the Nation as a. whole. Thus the payment of a government tax ultimately accrues to the benefit of the tax-payer. Quite to the contrary, the very special nature of Zakil.t forbids that the· giving thereof should ever accrue to the material benefit of the Zakat-payer. Thus, there can be no question of a merchant securing State protection for his mer chandise through the paying of Zakat. Whatever tax may be imposed on a merchant, or on any other citizen, for the purpose of State protection is of the nature of a government tax and must not be confused in any way with the nature and purpose of Zakat. 28) In conformity w~th the Prophet's injunction contained in the «Hadith» quoted below, it is forbidden for a Zakat-payer to buy back, for his/her own u1:1e or benefit, a thing that he/she has given in payment of Zak,"Lt (ll, be it from the Zakat-officials or from the beneficiariel:i thereof. ~l J. ~j y- .~1 J. ~L. ~ .r.>l : Jt; , u..... Y.. J. ..'iii ~ \.:.,°'.,.b. ,.r) ~ ~: J~ ~JI~J "':"'lL,;J\ Ci.Ir~: Jt;: ~, if . - ~ ..:;i .::-:.j;_,, ~_;.:..!i iJi .::.,·.,).; o~ ~lf L.5.i:JI ~w,~ JI~ d -·- ...... . -~ "':I .. A· "':I : Jw ' ...:L. ~ ~1 ~, - ~ .,, .::.JL..; ' . ~ .. ~ ., _r-J \- ., .. ~ ~ ,u J • . q j JJW\S" o~ J J.fWI ".ju , .~ JJ.J. -0\hi .jl_, ~-l.-:> (',?)~) ( 1) Most Muslim ju1-bt:i, including Imll.m11 Mil.Ilk and Shll.f'I, hold the view that a Zukll.t-payer may nol buy I.Jude u thl11g i;1v•·11 in paynwnt or Zaktl.t. nor even a thing given att volu11tu.ry ulrrn1. « 'Abd Allah ben Yusuf has related unto us. ::iaying : Malik ben Anas has informed us, on the authority of Zaid ben Aslam, (who said) f,n the authority of his father, who i-;aid : I heard 'Umar ibn ul-Khatfab (may Allah be pleased with him) 1:my las follows) : I don:Lttd a hor:H! for the Cause of Allah and, subsequently, the person in whose pt1:-1- session it was wished to dispose of it. I (lnr my part) wished 10 purchase it and I thought that he would *'II it at a low prict!. : ;o I asked the Prophet (ifl (concerning the matter) and he said : 'Do not purchase it. Never take hack that which thou ha:-il given as alms, even if he (the person in who:;e pos~;ession it be•) give it tn the~ fpr a single dirhcm. For, verily, he who lakes back that whieb 1 he has given as alms is like unto him who returns to his own vomit • • ( Imam Bukhiu i l . Nevertheless, as implied by the following ,r-Hadith.;, one ,·x ception may be made to this rule : Should it so happen that a bene ficiary of Zakat find him/herself in 1u:ed of selling a thing recei \'l~d by him/her from the Zakftt funds, the original owner of the th In;.: in question (i.e., the Zakat-payer) may not JJUrchase the same cxc, ·pt if it be with the set purpose of giving it. forthwith in charity t" another poor person, and there he, at tlw time, no other perso1i' ill a position, or willing, to purchase it. In such a case, the act of t li,· original qwner becomes one of twofold ch;rity implying for him; her a twofold merit : on the one hand, to the beneficiary in need and, nu the other hand, to the needy person benefiting from the sec, mJ donation of the thing in question. ~ LbJ \ 0: \ r" \) .:/~- .j l) ~ ~ I ~ J :;~ 0: j I ~" ".j i ~J L ~~, Ji ( , ~.?.. .:,, .)\)., t ~- 0 ~.; ji ~ J ,..r}: ~:r-w 0:I .:,\5' cll~ • clj-L, J Juu" ') : Jw ,. o __,..l:.....li ~-'~JI J.L l;..,).-~..i._.:, .J.c,.. ~\ ol, ·;'"...l.....=S ~ L, ji ~, .. '.1 \....+:.'-' ~\ . ) .~· ((,SJ • . . v ,, t . . _r., ~ , ~.Yahyft hen Bukair has related unto us, saying: Al-Lailh has rel al ct! unto us, on the authority of 'Uqail, (who said) on tht· authority 01 Jbn Shihab, (who -said) on the authority of Sftlim, that 'Abd Allah be11 'Umar (may Allah be plca1,cd wilh them both) used to n·la1, - · 3W -- that 'Umar ibn ul-Khattf1b donated a horse for the Cause of Allah and, subsequently, found it put on sale by the beneficiary. Wishing to purchase it, he went and consultt!d the Prophet (.._r") in the matter. 29) Once a thing proceeding from the Zakat funds has passed in a lawful manner from the ownership of the beneficiary thereof to that of another person ( other than the original owner), the thing in question ceases to be of the nature of Zakat and may, if the occasion arise, be freely purchased by its origin~! owner (1). 30) ll i!i generally agrc(!d by the· noctbrn of !Hlamic Law that a Zakii.t-payt•r may lawfully inherit, either from a beneficiary or from any other person who may have obtained it in a lawful manner from a beneficiary, a thrng originally given by him/her in payment of Zakat or as voluntary alms. 31) The La.w 'of Zakftt allows the a1lvancc payment of dues only in respect of wealth i11 artual existence and in the possession of the Zakrit-payer at the tinic and for which a computalion of a year's term of possession has already begun. Such wealth includes : silver, gold, currency notes, pearls and precious stones, pasturing domestic animals, trade capital (1) This rule c-onformsi to tlw prnctice oi tlw Hecond Caliph, 'Umar ibn ul-Khaltllb. --- 330 - Strictly speaking, the advance payment of Zakat d11e1::1 1::1hould only be made when special circumstances as, for instance, an in tended prolonged absence of the Zakat-payer, justify 1::1uch a cours•· of action. A preferable cour.se of action 1s for the Zakat-pay1!r to appui111 a responsible person legally authorized to -eftectuate the 11aynw:· m 4uestion on his,- her behalf at the exact time of his/her Zak; 1 falli111~ due. 32) When for any reason a Zakat-paycr is unable to person ally discharge his/her Zakiit at the tim1: ul its falling due, and ha:; likewise been unable or has failed to arr,tng,~ for the payment thereof· to be made on his/her behalf, he/she must bf· prepared to effcctuutt~ the payment in question retrospectively for the full period of non payment. The retrospective paynll!nt of ZakiLI cl1H'H may be compelled by the Zakat-ofticials, except if anti wlie11 tli•.' legitimate owner 1,1 Lhe taxable wealth has, through no fault of his/ht>r own, spent tilt' period of non-payment under dm·e::1H and ha~; (Jil t IHLt ae1:0111Jt. suffert·d severe loss of wealth. 33) In conformity with the Prophvt's command ::ict forth in the following «Hadith», wealth legitimately belonging to two or more individual owners may never be combi11t!d in order to evade, decrease or increase the amount due in pa:mwnl of Zakat. ~-J..>. : Jt, ~1 ~-J..>. : Jl; .. ~)...a.i\1 ..;;1 ~ J. ~ l:.,~"J..>. .. ~,, «Muhammad bcn 'Abd Allah al-An1,ari lrns related unto us, saying : My father has related unto me, saying : 'fhumii.ma has relat.£-'d unto me that Anas (may Allah be pleased with him) related lJ'.111> t11u: that Abu Bakr (may Allah be pleased with him) wrolt· il11n tilt instructions prescribed by the Messenger of Alt ah ...:-' i un, I 1.11au1,;.: them the following ruling) : 'That which 1s divided 1,.; r • t '·> I" - 331 -- joined together, and that which is joined together is not to be divi ded, through fear of (paying) the Zakat (thereof) 1.> (Imam Bukhari) . As understood by Imam Shaf'i, this ruling of the Prophet (I.J'"') refers to the Zakat-collectors, who are commanded not to combine unlawfully the wealth of two or more persons so as to levy a higher Zakat than would normally be due. A more exact view, which finds support in the wording «through fear of (paying) the Zaka.t (there of)», is that the said ruling rciers in particular to the Zakat-payers, who are commanded not to rc1mrt to tricks and artifices in order to Jessen or evade the obligation of Zakat. However, in the opinion of Ima.m Abu IJanifa, the principle set forth in the above «Hadith» applies equally to the Zaka.t-payers and to the Zakf1t-collectors. Indeed, when estimating the taxability of wealth, U1e sense of honesty and integrity of both the Zakat payers and the Zaki\.t-collectors is put to the test and both are ex pected to fulfil their obligationH and duties in a manner befitting their status of Muslims and their dedication to the principles of the Quran. The Muslim juri:;ts have given the following examples as illus trating the kind t)f tricki; reft)rred to in the above-quoted «Hadith» : a) Three indivhlualH. owning 40 sheep each and who, in order to pay only one head as Zakat between the three of them instead of one head each as would normally be due, combine their wealth to form one flock of 120 sheep and pretend that the same belongs wholly to one of them. a) Special treasuries <1) for the custody of Zaka.t levied in the shape of silver, gold, currency notes, pearls and precious stones. b) Special storehouses for the custody of Zakii.t levied in the shape of articles of trade (other than domestic animals), honey, raw silk, and agricultural produce (other than cereals). c) Special granaries for the custody of Zakat levied in the shape of cereals. d) Special stables, corrals or pounds, and grazing grounds for the custody and care of domestic animals levied as Zakat. In order to facilitate prompt distribution to the lawful bene ficiaries, the Zakat treasuries should preferably be located in the Zakat-centres themselves, and the Zakat storehouses, granaries, stables, etc., in the immediate vicinity of or us near as possible to the Zakat-centre to which they respectively belong. 36) All expenses incurred for the building (or renting) and upkeep of Zakat premises of every description may lawfully be satl.1:1- (11 The ZakAt treasuries (•\S)I Jlll .;....,..,l must never be confused with ll,e municipal and Government treasuries, or Public Exchequer (.._.µ,JUI ._,,.. , The Zakat treasuries and the municipal and Governmrnt treasurh·s nr,• 11t-1iumtti depu.rtment11 with 11eparnt"' functions to perfont1. -333- fied out of Zakat funds or supplied by public subscription or dona tions. 37) In conformity with the Prophet's «Suruiah• and in order to ensure a strict control on the Zakat revenue, upon completing each day's round, the Zak.it-collectors ( i:.,_,.;'..l-.a.!l J must be required forthwith to give a detailed account of the Zakat funds levied by them to the Zakat-accountanu; ( 0 .r.-'L:...11 ) and to band over the funds in question to the Zalcftt-custodians ( .:, _,lij L:...J I ) , whose duty it is to keep safe and disburse the same to the lawful beneficiaries as directed by the officials responsible for the aj,portioning thereof, i.e., the distributors ( i:., _,..t...... ;JI 1 • The Zaku.t-collectors must also be required forthwith to de posit one copy of each duplicate receipt issued in acknowledgement of the payment of Zakat dues with the Zakii.t-clerks ( uri\.SJ1 ) whose duty it is to place the same on record. In this connection, the «Sunnah» of the Prophet v) is made known in the following «Hadith» : J. i~ li_r.>i: J~ ~ ~L..i Y.i L:;-..l,. :Jt;' ~..,.. J. U.-Y,_ l:.,""'.b J.,.... J j-.:-1 : JI.;,~ 4i!I ~.. J • t5...l.:.UI .. ,~ d... l « Yusuf hen Musa related unto us, saying : Abu Usa.ma has related unto us, saying : Hishfun ben 'Urwa has informed u~, on the autho rity of bis father, (who said) on the authority of A'bi Rumaid a& Sa'idl (may Allah pleased with him), who said : The Messenger of Allah (~) appointed a man called lbn ul-Lutbiya of (the tribe of) al-Asd to collect the Zakflt of Beni Sulaim, and, when he returned, he (the Prophet) took account from him.» (Imam Bukhari). 38) In order to facilitate identification in case of Joas or theft, Zaka.t funds other than cash money (i.e., silver and gold coins and currency notes), and mure mipecially domestic animals and articles of trade levied us Zakii.t, i:;hould at once be stamped with the official seal of the Illi!titution of Zakat. The seal in question must be distinctive and exclusive of the Institution of Zakat, easily recog- -334- nizable by all, and should, as 1:mggested by the leading 'ulemi of old, bear either the word n o\S J n or 11 ~..l...D 11. Like all official seals, imitation or reproduction thereof must be considered a seriou.s offense and punished accordingly. As advocated by the jurists of the Sha.fiite School of Law, Zakat sheep should be branded on the ear and Zakat camels and oxen on the thigh. An acceptable alternative method of marking them woultl be tattooing, or with some indelible colouring matter. In this connection, it should be noted that although most of the Muslim jurists admit the branding of animals when the purpose served is perfectly lawful, as is the case where the marking of ani mals for the sake of identifica(ion is concerned, some jurists of the Hanafite School of Law are averse to the practice on the grounds that the act in question is akin to torture aud, therefore, unlawful. However, the general opinion is that, when necessary for a useful purpose, it is permissible to cause pain tu an animal. That the Prophet (LJ'"" J himself used to brand Zakat animal1:1 . is substantiated by the following «Hadith» related on the authority of Anas ben Malik : l l:..'""..b. : 11 l:.."'.l.> : .i::11 · I ~I I l:.,..,.l.> Jr Y. Jt;, ..w.. y Jt;, ) 0! ,·- .t. ~'""..b. : Jt;, ~ «Ibrahim ibn ul-Mundhir has related unto us, saying : AI-Walid has related unto us, saying : Abu 'Amr al-Auza'i has related unto us, ~aying : Ishaq ben 'Abd Allah ben A.bi '.I'alha has related unto me, saying : Anas ben Malik (may Allah be pil'ased wiU1 him) has related unto me, saying : One morning I went with 'Abd Allah ben Abi Tai ha to see the Messenger of Allah (I.)"") in order that he might instrnct him ('Abd Allah ben Abi Tnlha), and when I came up to him l fouucl him with a brand in his hand, in the act of branding carneb tJ1at lrn1' been levied as Zakat.» (Imam Bukhari). -335- 39) A. periodic and accurate account of the Zakat revenue and expenditure within its jurisdiction must be officia,lly published by each Zakat-centre for the benefit and information of the Muslim community. Official publication of the Zaku.t accounts should preferably be made monthly or, 11t the least, trimeHtrially. 40) At all times, both the State as such and the pious and responsible members of the Muslim community are entitled to audit the performance of the various Zaka.t-centres and, should any irre gularity occur in the functioning thereof, to demand and compel a thorough investigation into the affairs of any given Zakat-centre. The responsibility that every Muslim of sound mind and judgement bears for the faithful and unswerving adherence of the Muslim peoples as a whole to Quranic Law is clearly set forth in the following Quranic verse ~~·"' f~ '._;' ~)l'j~ l'.)J) _j"_,' I' ,..~·.__."j<, I' 'II .. .. .J-" ~ .. ,, / u.. .,, u-:- u ,, .. ,,, ,,, 'otSQ)I 1_,:;1 _, 'o;l~JI I~t ~l:JI ~ --.1--~ 1.,.:; _,:Ci'"., . ' , ,. • '~I,.,. ',..:.._;",. .,,. _, ~·..,.j,1, \~.. ,, · r''I"~·_;_.,._;..;, .,,. ...ii~.,, I_/, ,..,, a"···c;.1_{ (VA: 'n') «And strive for Allah with the endeavour which is His Right. He hath chosen you and hath not laid upon you in religion any hai;ft ship; the Faith of your father Abraham, (is yours). He hath named you Muslims Cl) of old time and in this ''(Scripture), that tb~Mes senger may be a witm!ss against you, and that you may be witnesses against mankind. So establish worship, pay the Zakat, and hold fast to Allah. He is your l'rotecting Friend. A Blessed Patron and a Blessed Helper.» (XXll : 78). (1) The term .:Muslim, nH·au:; « 0n,• who ha:; suneudered to Allah>. 41) As a rule, Zakat funds derived from any given «Mahalia» must primarily be dedicated to the welfare of those types of bene ficiaries actually existing in the said locality. At the same time, as implied by verse 60, Surah IX of the Quril.n, under normal circumstances a reasonable portion nf the Zak.it funds must always be kept in reserve at each branch Zakat-ccntre for the use of eventual beneficiaries to whichever class or grour, (i.e., casual, temporary, or regular beneficiaries) they may belong. The exact nature and the amount of the reserve Zakat funds mw;t naturally depend on' the particular circumstances prevailing in each individual «Mahalia», and are to be decided by the local Zakat-offi cials, whose responsibility it is to apportion the Zakat-funds in such a manner as to be, at all times, in a position to adequately satisfy each and every lawful claim. 42) To ensure the aim and purpose of Zakat, the Law mus• allow the transfer to deficiency areas <1 > of Zak:1t funds from oth<'r areas, on condition that these be definitely .'mrphts to both the reg11la, arl'l the ca~mal requirements ( i.e., those served by the reserve fund , of the «Mahalla» whence they derive. But in no case should all 1, thP surplus Zakilt funds available at any given branch Zakat-ccntr, be unnecessarily sent elsewhere as, in the case of an unforc:-;et::. emergency, such action would result either in the funds in questic,! · · having to be returned to their place of origin, or in other fund having to be sent to replace them, and thus would invalve uselet:: labour, expense, and loss of valuable time <:!) . In order to ensure prompt action when the need arises, it would be expedient that a certain portion (the exact amount to 1 decided by the local Zakat-officials in due consideration of pr•· vailing circumstances) of the surplus funds available at the variou branch Zakat-centres should be handed over to the Zaka.t-ccnt r of each village, town or city and there held ready to be transferr c at a moment's notice to any given deficiency area. (1) By deflc!,incy areas Is ml'ant here those areas In wlil<:h llll' ;,,\I· revenue Is insufficient to satisfy the requirements of the local lh•·;1·rvlnt'. rw and/or Insufficient to allow of keeping funds lo reserve for the 11,;1) of ,·\·, :,: bl'neficiarics. ( 2) Some modern writers have suggest cd that nil 7.alc/1.t r 1111.JH s!io11!cl sent to one general centre. The impracticability of :;uch a mcll,•·: ·~ M·lt-,•·,":,· -337- The tran::ifrr of Z!ikiLt funds from one place to another has been a 1:rnbject uf :-iume tli:,agr,~eme11t nmong the jurists of Islam. Thul:! the juri:JL,1 ot the M[tlik1 tc a11J the 8hfLfiite Schools of Law u.re averne to th(· t rwIBfor oi ~uk:°Lt funds, and allow it only when there is a lack of des1:rving pu1)r ver:Juns in the locality whence the funds derive. A :-1imil:tr \'iew il:I held by Imam Ghazzali. As laid These in turn m11Ht ke~p on reeord the said information, and each one must a L o:we :rnl:,rn :l a detai leJ report, based thereon, llB to the availal,dity of :mrplu;:; ~~akft, 1undti existing within their res pective jurisdic: iun!:. to t:1•·:r I r·::;p,·div,1 provin,~ial Zakflt-centres. The latter will likewise keep on record the i1:fon1J:1 · 1r · received and each one will immediately submit a detai!,:d ri.r,1,1· based thereon, ai:1 to the availability c,f surplus ZakfLt fun,:.; e; ... ;ill n; · within their re::1pcctive jurisdictious, to the main Zak:,t-ecntrc t·· the country involved. The reports of the provincial Zakat-cPntrcH must be kt p: r,, record at the main Zakat-centres of the various Mmilim coun::·1 ! each of which must forthwith send a dctailt ,! report, based tlwn 1 ·1: aB t.o the total amount of Hurplm; Zakat fmids available at tbe n11· meut within their respective jurisdictions, to the head Zakat-centn· where the aggregate information afforded bv tlws•.\ rl'porlH must b, kept on record. All reports relating to the availability of surplus funds, from those of the branch Zakat-centres to those of the main Zakal centre of each Muslim country, must specify both the uaturc aw! the exact number, quantity, and/or value of the funds existing at the time each individual report is made. The procedure described above will ensure that dt.!lailed up to-date information as to the availability of s11rplus Zald.t fund:; within the territory under their rcs1wctive juri:;dictiow1 - and, where the head Zakat-centre is concerned, detailed up-lo-date in formation as to the availability of surplus Zaka.t funds throughout . the whole Muslim world - is constantly on hand at each and every Zakat-centre and will, in case of neces~1ity ,;r emergency, allow of the prompt transferring of surplus Zakat funds from any given sur plus area to any given deficiency area. 4.5) In case of necessity or emergency, surplus Zakiit fund.-i may be transferred a) by order of the village, town, or city Zak:h centres, from any «Mahalia» where surplu~ Zak.it funds are avail able to any other «Mahalia» where Zakflt funds are deficient; b) by direcl order of n district Zakflt-cent.rc, from any given surplus :u·,.:1 'to nuy given deficiency area. within the territory under its jnr;· .. diction; c) by direct order of a provincial Zakat-cent.re, from :Lfl.\ given surplus art;a to any given deficiency area within the terri l · ,r, under its jurisdiction: cl) by direct order-or the main ZaL .L-u·:·f · ·. of tmrh Mm1lim country, from any giv1!11 surplm1 area to :.1:y ;.:_: ., , defici~ncy area within the territory of the said Muslim , ouJ : r· · e) by direct order of the hea1l Zalrftt-ccntre, from :,1i · -339- surplus area to any given de!iciency area in the Muslim world. 46) Whenever n.ny given ..,Mahalia,., becomes a deficiency area, either because of a Zakat revenue insufficirmt to adequately satisfy the local requiremc11LB or IJpea11se available Zaka.t funds prove in sufficient to auequately COJ,e wilh any emergency that might arise, a request for the transfer of surplus funds to the area in question mu.st at once be made by the local branch Zakat-centre to the Zakat centre of the villagt>, tu\\'n or city under the jurisdiction of which it is placed. Should the required funds be available at the village, town or city Zakfi.L-centre, or at any other branch Zakat-centre under its jurisdiction, the officer i11 charge must directly order the transfer thereof to the bnmeh Zakilt-centre of the needy «Mahalia». If the required funJs are not available at the village, town or city Zakfi.t-ccnter, or at any other branch Zakat-centre under its jurisdiction, the officer in charge must at once, as dictated by the circumstances and urgency of the case, either request the same from the distriet Zak[tt-centre, or directly from the provincial, or the main, Zakil.t-centre, any one of which may, as laid down in Rule 45, issue a direct orJcr for the imnwJiate transfer of surplus funds to the deficiency area in qu~stion. Should no i,;urplmi funJs be available at the moment at any Zakat-centre within the 11uslim country conccrncu, its main Zaka.t centre mw1t im11wJialdy request tl1e same from the head Zakat ccntre, which mw,t, wilh a minimum of delay, arrange for the transfer of the requireu funJ.s lo the deficiency area from the nearest Zakat-centre where they arc aYailable. 47) The transfer of surplus Zakat funds must always be recorded immediately, both at the Zaki'1t-ccntre of origin and at the Zak:lt-cenlrc to whieh they arc s~nt, due mention being made of the exact Jate of the transfer, of the exact nature of the funds transferred, and of th~ exact numlJcr, quantity, and/or value thereof. 48) A~ laid down by the Prophet (,..._-, l , the· cm-itodians of the Zakii.t fund.s 11111st bt! P:-;JH"cially anJ carefully chosen from among those pious nwniuers c.,t' tl1c.: tlu:;Jim c·om111unily who are known to all for their unque:,Lionabk lru:,lwurlhi11es!:-l. 111dc!ed, the great responsibility that rt:sts on Lhose ol ficials in whose care the Zakat -- 3~0 - funds arc actually placed cannot be over-emphasized, their positwu being one which naturally offcr:'i 1:vcry temptation fur th,: weak a1, l the eovelous. The Prophet's description of the Zak:1t-trcasurer in the fol lowing «Hadith,,, requiring faithful (:xccution of orders reecive,!, together with a joyful heart and perfect ar~cnracy in the . .~.;5° Y.j-' .-~ .:_~I_, '=?~~I ,f~ Y.r-' ~ 1.:i Lf. .~ Y.l ..:.I' ~-.;, l:.:-" ..b - , d.A L..1 Y. i L:.,'"" ...b. : •.r ~ Y. i J t; , ~ L... i \jl : J~, ~-'~JI 0 L -~IL..'.;,"->~~· lj.1 J' o.) ~ -)l.l) ~ ~ .r4i L. ( ~- Jt; ~J-') ~- ~.>.:!I ~~I rl1 ~jG.al\ ( r-4) . ~~~I ...b.i ~ .,J .r4'i ~.:ell ~JI "UO.;~ «Abu Bakr hen Ahi Shayba, Abu 'Amir al-Ash'ari, Ibn Numair, and Abu Kuraib have all related (the following- «Jladith» ) on the au thority "'of Abu., U~ama. Abu 'Amir sait! : Abu UsJ.ma has related unto us,· (saying) : Buraid has related unto us, on the authority r,f his grandfather, Abu Burda, (who saidJ on the authority of Ab) Musft, (who ::mid) on the authority of the Prophet (ifl, who said : 1The trustworthy Muslim treasurer (is he) who (faithfully) exP cutes the orders he receives (and he might have 1:mid : gives what he is commanded (to give) ) , disbursing with a joyful heart and perfect accut';icy (whatever he is on:lf,red to pay out of the Zale:,! funds to the lawful beneficiaries), and w11n gives (of the Zak: · funtb) to wh9mever either one of the two pa1'ticH (1) rcspom,il,;,. for the discharging of Zak:i.t may ord,~r him to give 1.» (Imam Mm1hm I (l) Tlui t,~r111 ,.-i'.l.-,.;...,, dual of,.. "i°..L-...... , I.e., «alms-giver>, hen· rd,,,, ,, Uw Z.1kfLl-pay,~1· and lhc Zalci1L-ofllcial n•sp,,11,,it,Ii- for· 11pportlonlr11: th,· :' funds. implyllr!~ thal a ?.akfLl-paycr may, :ii a11y L111w, n,eomml'Ut.l a ,J,,s,·r p,•r:;,, 1, lo lhc ,'.;all:,t-oflicials, who an• 111 duty 1.J,,1111<1 to heed tl,i'i d,>1:>· ~;Tll' t llw 111:,;,orvin1· p1·rsu11 i11 qU1islio11 11,,. 11,·c, ·,·:ary assiHtanl·,· c,ui ·" av.iil.,blc Znkitl tuwJ,:. · - 341 --- 49) The spirit of the Law of Zakat, its aim and purpose, require that, once levied, Zaka t funds remain idle at the various Zakat-centres for a 1ni11i111urn period of time. In this connection, the lead given by the Prophet \;.;-') himself affords the best possible rule of action : LY.' '.o" ·~T ~ ':f.T d.' If-~ 0! r iJ' .r-lc -'!T l:.."".b. --'I ...:L_, ~ j\ ~1 ~ • ·I\ l:., ~1 - : (<:foJ~) • c._..jii ~ 1 ~T .:;_;. fa ~..\..a.JI i:r4 r..r,r ~I J ~ «Abu 'Asim has related unto u::J. on the authority of 'Umar ben Sa'id, (who said) on the authority of lbn Abi Mulaika that 'Uqba ibn ul Harith (may Allah he pleased with him) related unto him, saying : The Prophet(..,~) said the ~: 'Asr ,) prayer with us and then hurried (away) and entered the house and did not delay in coming out again. Whereupon I or someone asked him (the reason for this). He replied: 11 had left in the house some (silver/gold) ingots belonging to the Zakat funds and, as l loathed to keep them throughout the night, I distributed them (to deserving persons) 1 .» (Imam Bukhari). Zakat being one of the six Quranic Precepts on which is based the Islamic policy of free, unobstructed and constant circulation of wealth, it is incumbent on all Zakat-officials to conform to the Pro phet's «Sunnah~, nnd always maintain the highest standard of dynamism in the performance of their administrative duties. Zaka.t funds must actively be put to the lawful uses for which they are intended, so that at all times the standard of social well being aimed at by Islam may be tra11slnted into a living reality. 50) Never and in no case may Zakat funds be withheld by the Zakat-officials in the presence of deserving persona. The behaviour of the Zakat-ofticials towards would-be bene ficiaries must always be a faithful reflection of the Divine Mercy that Almighty God has prescribed for Himself (1) Qurlln, Surah VI, versl'I 12. -342-- verses quoted below forbid the followers of Islam, and not ]past of all the Zakat-officials, to ever reject the just claim of a needy person. so long as the means of satisfying- that claim are availabl<·. «And verily thy Lord will give unto thee so that thou wilt be content: «Did He not find thee an orphan and protect (thee) ? «Did He not find thee wandering and direct (thee) ? · «Did He not find thee destitute and enrich (thee) ? «Therefor the orphan oppress not, «Therefor those who beseech (thee) for aid drive not away. «Therefor of the bounty of thy Lord be thy discourse. > (XCIII : 5 - 11). 51) It is the bounden duty of the responsible Zaka.t-offlclals to be, at all times, fully aware of prevailing conditions and to be constantly and thoroughly well informed hot..h as to the number of persona within the «Maha.Ila» under their jurisdiction, who are deserving of receiving Zakat assistance, and as to the class and group of beneficiaries to which they belong. This essential information is to be supplied to the branch Zaka.t-centre ol each «Mahalia» by the Zakat-informers (i:>_,.i_,lalll, whose special duty it is to discreetly seek out all those persons who are deserving of receiving·Za.ka.t assistance and to forthwith inform the. Za.kat-officials of their condition and whereabouts. 52) The exact amount of Zaldi.t given to each beneficiary, regardless of the class and group to which he/she may belong, musl immediately be placed on record by the Zaka.t-clerks -343- storehouses; granaries; etc.), or the building and/or repair of roads and/or bridges in localities where the same is an urgent necessity for the public well-being and where an insufficiency of public funds prevents the required work being duly carried out. 53) The distribution of Zakat funds must be carried out on the basis of two official duplicate receipts: one signed by the Zaka.t distributor, acknowledging receipt of the Zakat funds handed over to him for distribution by the Zakat-custodian (treasurer, caretaker of the Zakat storehouse or granary, caretaker of the Zakat herd or flock, etc.), the original remaining with the Zakat-custodian and a copy, countersigned by the custodian, to be kept on record at the branch Zakat-centre; thci other receipt, signed by the beneficiary and acknowledging receipt of the Zakftt funds allotted to him/her, the original, countersigned by the Zakat-distributor, to be kept on record at the branch Zaka.t-ccntre, and a copy to remain with the distributor. These receipts must specify : a) The date of issue of the funds in question. b) On the custodian's receipt, the names of the distributor and of the custodian issuing the Zakut funds. On the receipt signed b}: the beneficiary, the names of the beneficiary, the distributor and the custodian issuing the Zaka.t funds. Where the building, renting, equipping, or repair of Zakat premises, or the building or repair of roads and/or bridges is concerned, receipt of Zakat funds is to be acknowledged by the responsible person in charge of the undertaking. c) The name of the country and of the village, town or city, as well as the name of the «Mahalla>, in which the Zaka.t funds are issued. d) The exact nature of the funds issued, i.e., the kind or genus of domestic animals; the kind or genuH of agricultural produce: the kind of articles; or if the funds are issued in the shape of silver, gold and/or currency notes (in the local currency). e) The exact number, quantity, or value of the funds issued. f) The class (i.e., poor of Htraitened means, poor destitute, Zakat- -344- official, debtor, wayfarer, etc.) and group (i.e., regular, casual or temporary beneficiary) to which the beneficiary bclongH. g) Both duplicate receipts must bear the official seal of the lnstitu tion of Zakat. The purpose of the two duplicate receipts acknowledging the handing over of Zakat funds by the custodian to the distributor and the receipt by the beneficiary of the Zakat funds allotted to him/ her, is to afford the means of establishing a strict control on the Zakat expenditure by the public, on the one hand, and by the Zakil.t of.ficials on the other. As is the case for the receipts acknowledging the payment of Zakat dues, a separate duplicate receipt should be made out for each genus of wealth issued out of the Zakftt funds to any given bene ficiary. 54) All lawful claims to Zakat assistance must be satisfied promptly and, in the case of both regular and tlm1porary benefi ciaries, punctually. In order to give better effect to this rule, a list, kept up to date, of all local residents deserving of a regular Zaldt pen~ion or living wage, or of temporary Zakat assistance, must be kept on hand at the branch Zakat-centre of each «Mahalia». The administrative set-up of the Institution of Zakat does not, and cannot, admit of the interference of any kind of bureaucracy or red tape in the performance of its mission. In deed, such functional handicaps, by the very fact that they offer officialdom every opportunity for corruption and abuse, are flagrantly incompatible not only with the spirit and letter of the Law of Zaka.t but, in fact, with that of any and every other branch of Islamic social organization and government. If the Institution of Zakat is to funC'tion as an efficacious instrument for the control of want and distress within the fold of Muslim society, the two indispensable attributes displayed by the Prophet (..,...) and his companions, namely, a!J.•w/1111· honesty and promptitude in the discharge of their duties ' 1 1 t 1) See above, cHadith>, p. 341, and also p. 342. -345- must be the abiding princ11,Ie to which all Zakat-officials must conform. They must always bear in mind that they are the servants of Guel, J-;. _.,··G.-1 ...... , . .l:.i .. ...,S; ..., u .r.>-~: Jl3 :u1 ..w.. li .r.>·1: J\; ~ L:r...b '-,....~ J.I .:_...- vL:-' J.' Jy -~'-" u!i y u4::--" -:.r.1 JI ~0! ~ I r ' •• •• : .....r-:'1 JI -c..._: -~.-> J:-> .::: ..)LJ (._,..,) 4CI j_,..... J jl; : Jl! ~ JI ~ J . . .. ~,, ')' -::' ,.,_~. ~-\ ~·' \tt.:..)Ll tt:~\- \,)l; I, ":"'t:5 JAi t.,; jl:..... cl:;I ,- - , .. -I..__! .u•I '_:' .,-" _;..~, ..:.L1i, ~~~: I ...:.U.:l 0li; ~I j_,.....J f~ -_:,j_, JI ~~1 \ J, . ...,, _;. ,.....:...·J dl.:V ....:.1 .. 1 I • .:.U,T 0l; • «Muhammad has rdat,::d unto U.3, saying : 'Abd Allah has in formed us, Haying : Zakariyft ben Ishaq has informed us, on the authority uf Yahy:t hen 'Abd Allah hen Saifi, (who said) on the amhority of Al>i Ma'abad, the client of lbn 'Abbas, (who said) on the a11thority c,f Ibn 'Abbfts (may Allah be pleased with them both) who saitl : \Vhen the Messenger of Allah (W""") sent Mu':'tdh lien Jab31 to Yemen, he sai.d. to him : 'Verily thou art going unto a peonlt.: who po:mcs.s a. Scripture. So when thou comest unto them, call upon t:hem to bear witness that there is no God but A!l:tl! iLnJ Lhat Uuhammad is the Messenger of Allah. Then. if they obey thee. inform them that Allah hath --346- enjoined on them five daily prayers. Then, if they o!iey th1:,·. inform them that Allah hath t'Ujoined on them tl ,. biving uf alms (i.e., the Zakat) which shall b,~ taken from thE rid1 amon,..: them and bestowed upon the poor amung them. Tbeu if they obey thee, beware of levying the choisest Jia1·t of 1 h,!11' w«~alt.11 (as Zakat). And heed the rcqztc:st of the opprc:.~ed. Jur l'f'n· u between him and Allah there is 110 1Jeil'.), (Imam L:ulthari l. Thus, so long as the claim thereto is lawful and the requw ·d funds are available locally or from any surplus area, Zakat assistm,n can neither be delayed nor held back by the Zakat-officials. Only if and when extraordinary circumstances arise ( i.e., a national disaster, total war of defence, etc.), requiring the general mobilization of Zakat assets, may the possibility of any justifiable delay occur in the distribution of Zakftt funds to less urgent cases, nr the amount allotted to each beneficiary he temporarily curtailed. 55) In order to substantiate tlic lnwfulncsH of any giv.-r, claim to Zakat assistance, an official inquiry into the actual 1· 1 r cumstances of the claimant may be made by the responsible Zak., t- officials, (the Zald.t-informers: i:.,_,.jJWI 1 • This especially when 1·1t· claim is for regular or temporary assistance or in the case of debto! ,,. However, tlirectly upon request a11d p,!ndillg tht! ,·c:mlt of 1111· said inquiry, which must be made 11m11cdiatcly, cr:pi:dilimisly, ull,i honesty, sufficient means must be granted oul of the 2ukfil fuu,,: 1 to adequately provide the claimant with, aH the ca:;e may be, fooJ, clothing, medical aid, and/or shelter, even should the Zalcat-ofjiciah have reason to suspect that the claimunt fa not de/icrving. 56) Should, as the result of an official inquiry into his/her actual circumstances, a claimant prove to be, at the time< 1 >, un - deserving of receiving Zakat assistance, but not fJ1iilty of ma/in:, a written notice of the rejection of hiH. her claim must he given t" the claimant under the signature of e1e int ormer appointt·d to carry ' out the inquiry in question and of the officer in charge of the local branch Zakfl.t-centre, in which a satisfadory reason for the adver:.;1· decision must be stated in the light of the establi::ihed r11leH of th, Law of Zakat. (1.) Should the same person subi:1equentlv hecom<' (1Pgervmg or Zak/It, 11 rmrnt then be granted to him/her. -347- In such a case, th~ ;>c; :-;on involved should not be taken to account for whatever he, sht• m:ty ha.vc: received out of the Zakat funds during the period of L11,! inquiry. However, the very spirit of Islam requires that, havmg received Zakat without a definite right thereto, the pcnmn iuvolvl'cl rcalir.e the tlebt owed to God and ask forgiveness of J Jim for having mi::judgt:J his/her right to Zakat assistance and availed of the lawful due of a truly deserving person. Once it has been defimtely proved that a person's claim to Zaka.t assistance is unjustihed, the rejection thereof by the respon sible Zakf1t-officials mu:.;t b0 ·1c1:epted graciously and without ran cour, for to harbour sud1 ,L :;entiment would be unworthy of the lofty standard of justiec prcconized by ]slam. The following Quranic verse condemns ;,ny :.;entirncnt of rancour on the part of a dis appointed claimant and clf'arlv sets forth the correct attitude to be adopted under s:1ch ,_:irc11m~;u1nce:1 : 1_,.:..;."J ·~i ·_,T J. /.:_,~~- "~ 1/~I ~ \·~ -~ ·~1--_, ·~ • ...t1 L:.:-i·:· .. / ...'iii ~:-_.... I;!t;;"' _, . -u ~.,/ .J • ...ti •~tr\~ / / \' ( O'\ _CA:~)•' .)~~1/ ..'iJI L-;JI l:il ·.cl~"'/_, ~. ' ., ,,,. ;" ~ «And of them is hL· who dc~ramcth thee in the mailer of the alms. If they arc given thereof tht!Y are content, and if they arc not given thereof, behold ! the~· are enraged. « (How much more beemly) had they been content with that which Allah and His Messenger had given them and had said : Allah sufficeth us. Allah will give us of I!b Bounty, and (also) His Mes seng-er. Unto Allah ,,.·c art' suppliants.·> (IX : 5S - 59). 57) Rhouhl, as the result of an official inquiry into his/her actual circums1anecs. a claimant prove to be unworthy and guilty ot maliciously seeking to avail him/herself of Zakat funds, he/she must be held respollsibl~ for whalever he/i.ihe has knowingly received without right and, bt·sides being compelled to totally refund the same, must be Jiablt~ to punishment. 58) All casual claims L11 ZakfLt assistance which do not extend beyond the claimant·~ immediate rc·quircmcntR in food. clothing, . -:3-18-- medical aid, and/or shelter, must always b" :-iatisJied at on,:<· and need not be inve::;tigatctl, ex1.,-cpt if Uw clailllant is a pn r.11 wt:11 known in the «Mahalla» to be in comfortable circmusLanl'L ; • 1 J, ir1 which case an official inquiry should be made as laid down i11 l!ult! 55. 59) In conformity with the Prophet's instructions.. t Zakat payer may at nny time recommend a dt·scrving person ':! 1 to thfJ Zakat-officials, who are in duty bound to heed the claim and gran~ the dt•serving person in question the necessary assistance out of th,• available Zakat funds. Any investigation of the claim by the responsible Zakftt officials must be carried out as laid down in l~ule G5. 60) Whenever the responsible Zakat-officials come to know of a Muslim in need before any claim to Zakilt has been put forward, it is the duty of the said o!ficials to at once al lot a share of thf' Zakat funds to the needy person in qucslion. In such a case, the needy person may not, out of false pride. refuse the assistance conveyed to him/her. Jt is the Islamic duty of each and every Muslim to claim or accept Zak:i.t whc1,,·,,cr trul11 deserving thereof. 61) Any State or social assistance required by w·1~rly non Muslim citizens of a Muslim State must he afforded th,.,rn out or State funds - i.e., by the Public Exchequ,~r - or th1n1c'.11 social insurance other than Zakat, and not out of Zakf1t fund~. ,·:hich an! intended exclusively for the use and benefit of needy Muslims. Nevertheless, humaneness and the very spirit of Islamic charity require that whenever an extreme emergency arises (i.e., accidents, disasters, sudden and dangerous illnesses, wayfarerg iu distress), and no other assistance is immediately at hand, food, clo thing, shelter and/or medical aid should be afforded non-Muslims promptly. However, the cq1tivalcnt of su.ch c:rpcnditure mn.-;t alwuJ1s , be expeditiously refunded to the Zakut treas1'ry, either by the Publi,: Exchequer or by the non-Muslim benefieiary him/herself if he/she be a person of means. ( 1) A person known to be in comfortable circu11rntance!:! n i:, v su,lclt-111 y suffer a reverse or fortune aml find him/herself In a position to l:t\·. fully cl:111" Zakat assistance. (2} See footnote to Rule 48, p. 3-11. -349- 62} The generally :1.cccptc1l rule for the apportioning and distributing uf the Zakilt fun Thus, 5 camel-loads of foodgrains or an amount in cash equal to the prevailing price tl1L:n·of (200 dirheIM of silver in the Prophet's time) may not be given al one time to any one person in need of casua! or tern 1>or:1 r:: :1ssist:t11t:C. Nor may a beneficiary be given at one time 40 BheeJ•, '.IO oxen, or fi ,:amcls, which numbers represent rl'Hpcclively Uic· Nisal1s ur tht·ir ki11d. 1n a country where it is the staple food of the inhabitants, werP the average pric.:e 1,f wheat to be, for instance, Rs. 10/- per maund, i.e., Rs. ,!20/- J)l'r 5 camel-loads ( = {2 maunds, 1680 seers, or 1568 kgs.), l{s. 419 /_ wol.!d be lhc lawful limit of Zakat assistance allowable at one tinw rn cash money to any casual or temporary beneficiary. Within the limit.'! of this rule, the abiding principle deter mining the exact amount to be given in any particular case is that the aim of ZakfLt in to rdwl,ilitutc (1) the bencfici.1ry and not merely to maintain his/her existen:.:e within the confines of poverty. Accor dingly, the nature and extent of Zakftt assistance must always, and . necessarily, d(:pcnd br,th on the prc,vuiling cost of living and on the special circumstances and requil'ements of each individual benefi ciary. Even in the c:w,! uf d,!H(·rving persons with family dependents, for whose livelihol)tl :.h,~y :,r\! lc1rally or morally responsible, each, person - man. woman and1or child - must be considered indivi dually as a lawful l.Je11elil"ary of Zakf,t. A cla::sit:catiun uf be lawful beneficiaries of Zakat and a general scheme for t lie Jist.l'il.Jution of ZakfLt funds is given below ( 1 l See «Hat.11th:,, p. :111. foll. --- 3!i0 -- IL) llegnlar b.-neJi(\iaries. These includr~ : i) Helpless, incurable, sick and disabled persons I miuon1 or adul~. males or females) who are destitute ( ..:...1'L.:. 1 , and who arc to receive individually a regular life Zakitt pension in what ever form may be convenient leash mon1:y, ~·oor!stuff~. •'.l•Jthin:;. Rhelter, etc.) plus whatever i;pecial mC'dical care or t re,1tm1::1t may be necessitated by their physical rn· ment.al condition. liJ Needy widows, needy mothers of orphaned children (orphancJ of father) for whose care and upbringing they are responsible, and needy orphaned children (orphaned of father and mother), who are to receive indivi i) The poor of straitened means(.scl_;i)I); the poor dest1tut · ( ~LJ \ ) ; ,. those whose heart.s are rcconciJ,.d ,. 1 ,.,+J _5 ~ jl I , · -351- enfranchbed slaves('-:-'~ )I c.,-'J: ex-prisoners of war('-:"'u }I c..r> and tht• vH·t1n!:,; of land, :::;cu. and air dis,wtcni occurring within the jur •~idict w11 of .\luslun counlnes (lJ, who have suffered a total loss of U1e1r worldly pos.:ie:,s1011s or a loss so severe as to signify extreme distress and misery, all of whom are to be rehabilitated through the agency of Zakat ( ..111 J.:-:- t)) and are to ret.:t'IVC' tlwir n•qtiiremenU.; m cash money, food, clothing, mC!dical aid, and or shelter until such a time as they are in a position lo ad,·qt1atPly e:irn tl1eir uwn living. ii) All purposes .Ls an' es:icntial in time of extreme emergency for the successful pursuance of lawful warfare (1.e., war in defence c,f the .\Tuslim pt·oples and territories (.wl J.:-:- t}) , such as : the butldrng of forll!ieations; the providmg of armaments, fuod-pn1\·1::,1cin--i. ,tllll n11..:d1t:al :Ltd tu the fightmg forces; the im medrntt.: re!Jet ot _\·lu.!:dtm war refw~ees; etc. c) l'a ... ual he111·1id.1ne .... Tl1P:,e mclude : 1) All poor of straitened means 1ilji..J\), the poor destitute {u:;S'L-11) and «those whose hearts are reconciled» ( ~_,J..; 4-Wjll), whose rchabillt.1t10J1 t,tn IJl' dfcet uated directly, without prolonged Zak:lt assistance. ii) Slaves and caphves t 1\luslnn prisoners of war) ( ~u )I t) ) whose price o[ man11m1:mi,,n or ransom is to be paid out of Zak:lt fun (1) Muslim;; wt1u :11,• vict1111~ of :melt disaster1:1 oubide the jurisdiction of .Muslim counlrw::1 iuv,· .1 tc,·lu,ic.tl rli:ht to Z,llt{Lt assi!,lanre which should be afforded them !Jy tn,• nc.ul 7,uk,lt-<·rnlre if fac1lllies for i,o doing exist between any Muslim count1 y and the 11011-Mw,Iun country where the said Muslim In distress happens to lH' -35.2- circumstances, may be discharged eitht.!r totally or partially through the agency of Zakat, c,n cu11diliun that the ; ,, ! 1 rc8tcd creditors then'tSelves be in dire necC88it y and there/or irnalJl1· to await the debtor's time of convcnicncr:. Should the debt be of a small amount, (less tlum th,i Ni~ttb of the kind involved), it may be totally covered by Zald.t funcL; if these be plentiful, or partially covered thereby if they 1... insufficient. But should the debt involve a large ~mm, or should the immediate necessity of the creditor bt· le£R than tlie amount of the debt, the creditor may only receive from tbc Z: .!:flt funds what is required to meet his/her immediate w,mt, 1 in cash money, food, clothing, medical aitl, and /or i-;helter). When the debt has been partially covered by Zn k:1.t funds. the balance of the debt remains the responsibility of the debtor, lo be discharged Ly him/her at his/her earliest convenience. v) Wayfarers ( ~I "'' ) in distre:-;s, who arc to receive their immediate requirements in food, clothing, medical aid, and/or shelter, hnd/or the necessary mcan8 (, r Lru•portalion facilitic.,, or cash money not exceeding a value i.nnwdi:nely below the established Nisab) to either compl.:!le th, 1r ,ioL1rney or to return to their own homes. vi) Muslims who have died in poverty and for whom shrouds may be provided out of Zaka.t funds. vii) The building, equipping and/or repair of Zakal premise:; ( "111 ~ d 1 , i.e., hospitals; dispensarw:;: orphanages; special institutes for the education and rehabilitation of the poor disabled, etc.; schools; inns and rt.'!st-houses; storehouses; gra naries; stables; etc., and when Govemrncnt funds are insuffi cient, the building and repair of roads and bridge:i in poor localities where the same· is an urgent necessity for 1he puh! i, well-being. (:::,ec above, p. 305). The amount of Zaka.t funds asiligncd for tl1L:i·! l:iwful purposes mnst always depend on the urgency of I i1e need ,a relation to that of other individual claims anti on th,: un·vai!i!!; price of labour, materials, elc. -353- 63) All Zakat pensiorn, and living wage~ should be paid to the lawful bencticiariea th.:·n·of prderauly on a regular monthly basi~. 64) It is the moral obligation of all beneficiaries of Zakat not to abuse of the UF.sistance afforded them. WhilE!, on the one hand, it is their Islamil' duty to ac,·ept or cl::i.im Zakat whenever and so long as they ar" truly d1.·~l<'rvi11g thereof, it is likewise their Islamic duty to voluntarily ,lcsist ,·,Hu availing of Zakat assititance once they no longer HtanJ m need 1.:.' it. Thus beneficiar1eH who subsequently come into comfortable circumtances and who C'onsequently cease to have a right to Zakat, should of their •,wn accord inform the local Zak at-officials that they find themseJvc~ sath;factorily rehabilitated and require no further Zakflt assistance. HE>habilitated persons who fail to give such information to the Zaknt-officials and who continue to draw upon the Zakat funds knowingly without right, are sinful and liable to punishment if and when found out. 65) Wlu.·never non-Mu:;lim citizens of a Muslim State are Involved together with Mu,;lims in a land, sea or air disaster within Muslim territory, .Zakii.t fuud; a~signed for the relief of the Muslim victims must bt· proportionately supplemented with funds provided by tlw Public ExC'hequcr and/or <.!.ouatcd by private citizens, both Mm,lim and 1wn-1Tm:lim. Should a dism,lcr involve exclusively non-Muslims, the neces sary relief is entirely inc11mbent on the Public Exchequer and may be supplemented by donaLions 11f 11rivate citizens, both Muslim and non-Muslim 11 >. 66) One<~ .a given :;ha1·e of t.he :~akat funds, whether in cash or in kind, has beer: allotted by the responsible Zakat-officials (the distributors) to any given h,mcficiary, the same may not be given by the Zakf1t-cuslodiam; to :my 1ierson other than the beneficiary for whom it is intended. Should such a breach c,f trust occur, the factor of malice being ( 1 J See above, Rult> lil -- 354 --- evident and proven, the guilty custodian wn11ld be liahle to punish ment and immediate dismissal from the Zak11 •.-::3tafT. The trustworthiness and accuracy of the Zakat-custodianH in executing all orders issued to them by the officer in charge of the Zakat-centre must be at all times absolute and beyond question. The Zakat-custodians have no authority to dispose of the Zaki.Lt funds without such an order, nor have they any authority to make of their own accord any changes whatsoever in the said or 67) Deserving persons lacking the means of acquiring tool:! essential for earning their livelihood and/or necessary materials with which to start work, may be afforded the same or the price thereof out of the Zaki.it funds, within the limits lai 68) In confonnity with the «Sunnah» of the Prophet (Lr') made known in the «Ahadith» quoted below, once Zakat has been given to a lawful beneficiary, the wealth it represents ceases to be considered as Zakat and becomes the leg-itimate property of the said beneficiary who may, if the necessity arises, sell the same to any person other than the original owner thereof (1), or, if he/she so, desires, give a portion thereof to any person of bis/her choice. In the latter case, the thing in question, having lost its character of Zakat as stated above, is considered only as constituting a personal gift from friend to friend. ( 1) See above, Rules 28 and 29. -355- .:_r-s- ..J L;. J- ~ I J. I ._t! ~ l.--1 l:.:-' -b 1. ._, .r J. .r.;" j" l:.:" -b- . \ ~ - , . 1 ~~I~ ~I J.r-; ·J1 .~ : .;;_ 1 ( ~J~'jl) ~ ~ij• d' ~ .til J..,_.. J "~ L:..ii , .'~ l;.... 0..f~ JI ~ , ~..L.:2.11 0-" _;t-~ ~J •.:,~ "':JI ':J : ..::.Jl;; ...~ /.:..:..;. j..s> : jL; ~~ JI ~-' ~ JI ~ • l~ .;:_J~ ~ t.µI : J1·~ 1. l,,...!I \.,., ..• ···I\ iil!JI . UI ..::..:.U ~ .. -~~ .:r ...... ( ~) .:Zuhair ben Harb has related unto us, (saying) : Lsma'il hen Ibrahim bas rt'latcd unto us, 011 tl1L· huthority of Khalid, (who said) ~n the authority of llafsa, (who said) on the authority of Umm 'Atiya (al-Ans:·triyaJ. wh() sai (1n1i'trn ~tuslim). I~:µ,_;'.~=~ r'., ~ .._"i;I _;G !~\ '1'1J: 4-!.flc. y- ( ~) • ~-J.t, u J ~:i..L..o ~ ~: Jw ~ ii .1...1. ~ ~ s~ L. «It is related on tlh! a11thority of 'Ayesha that some beefmeat was brought to the Prophet t.._r I and it wu~ said to him : This is of what has been giwn to J.:arirah l 11 a8 Zuk[Lt. And he replied : 'As for her, it is Zakfrt; but in rcspeet ol 11:-i. it. is a gift.',,, 69) lt. is ge!lerally l:<>ncedtid hy the Muslim jurists that a casual beneficiary 11:ay rcc<'ive Zak:it a.~:sistance twice and even thrice in succession. (!:'.et.! above, H. 1h:s 55, Gti and 57). 70) As r..:;;:1rds ~he le ~it.imate owner of taxable wealth, Zakat dues constitute a sacrc·d and irrevocable debt t.o the Muslim Nation. (1) A former ::ilaV•! woman, enfranchised by, and client of, Umm ul-Momintn 'Ayesha --350- But where the lawful beneficiaries of Zakflt are c,mcemed, Zakat assistance, in whatever form it may b·· <1.fforded ther:1. entail!' no debt to be repaid. It is forever absolutely free an.J g:·atmtouH, and implies no obligation whatever on the part of the lawful bene ficiaries to either refund the Zakat received, or to bestow an amount of wealth equal thereto as alms when they find themsc 1 \'eH onct: again in comfortable circumstances. It must be fully realized tha1 Zakat is the God-given right of all lawful beneficiaries and, hent:t'. there can be no question of Zakat ever being given in the shape of 11 loan, as some modern writers havt~ :.iur;gestcd. A loan necessarily implies only momentary relief from the spectre of want and necessarily phces a further burd~n upon the shoulders of the needy person. F'or t.hil:, reason, the inaus picious conception of Zakn.t as loanable wealth, which finds no support whatsoever in any of the Quran;c Principles relating to the Law of Zakat or in any of the l'roplwl's rulings, would constitute a very serious impediment in the way of the rehabi litation of needy Muslims an<.l would merely serve to defeat the noble and supremely important aim and purpose of tl1e Insti tution of Zalcftt. 71) It is incumbent on all would-be beneficiaries of Zaka.t to be very conscientious whenever putting forward their claims to Zakal assistance. Zakat is the last rt:cuu .-:w fur tht.! Muslim in need, to be resorted to when no other alternative remains, i.e., when despite their best efforts or because of some J1hysii-al disability or other handicap beyond their control (as, for mstam:e, distress due to 11 natural disaste1· or to war), they nre unable to adequately secure for themselves the basic lawful material necc~sities of life : suffi ciency in food, clothing, shelter, and/or medical aid. A slight reverse of fortune does not entitle the Muslim to at once avail of Zaldt funds as an eaHy way to redress an unpleasant situation. Islam expects of all its followers to face every adversity a'.nd hardship with dynamic courage, patience and perseverance, and to seek the remedy of their difficulties and God's bounty directly through their own efforts rather than through the interv1.mt.ion of outside factors. -357- ., j'_ ..01 ., ..:.~ _, i.. u--~1 ., ~--, ~,~ r.::a.w _, ~L..::.. t:-11 ~.,~- .r. ~w., " ,,,. ,, ,,. ., "" ··" , ,,,, ( ,vv: r) • ., ~.., .. ;;:.. ... t, .. ~ --~_,.. i_,' l_,j'~ dt is not righteousness that you turn your faces to the East and the West; but righteous ii:; he who believes in Allah and the Last Day and the Angels anJ tlie Seripture and the Prophets; and gives his wealth for the love of Him, to kinsfolk and to orphans and the needy and the wayfarer and to those who ask, and to set slaves free; and observes proper worship and pays the Zakat. And those who keep their treaty when Uiey make one; and the patient in tribulation, and adversity, and time of :,tress. Such are they who are ~incere. Such are the Uod-fearing. ( II : 177). ' ' ' ... I ~ . I .. , 1 .. 11 • • 11 I · ,.. • I I ...... ""1 ' : "'' I ,... ! ' , ... ,,._,. 4U ..) o J \.-::J J _r:-a.J ~ .J .. • • .,__,. (f.. ...U L...f-: I ~ I... , ,, ,,,,. ,,,. ( \ O'I'°' : (f.. r ) • ., ., r.., ~\ «O you who believe ! Seek help in st edfastness and prayer, for Allah is with the stcdfasL.,> (II : 1.53). The following « Jladith » further empha~izes the value of patience and perseverance in face of adversity : .. ~'JI 0'" Lli . L) l ...t.:.,;. ~\ ~) ~ J. l if ~~, ~.l .. \.s).A.?JI...... ~ ~ ~\.lj/t! c_,.IL ·i" ~tk.L! iL., ~ ~I _;G ~I J_,...... J l_,.lt... , ;;.·· ~- i:.;-4-' r--. Cc. i:i .,.~;.:1,· ~ '.e er c.5~.. ..:,~_ L. : Jw oh ~ ''-A>.i ~i L._,, ,tul "~--~- 0'"-' .JJI ~- ~- CJ"J JI~ ., " ( '=5J~ ) • ~I if LJtJ f~ ·.lb.;. -358- ~ 'Abd Allah ben Yusuf has related unto us, i-;ayin~ : .Malik has in formed us, on the authority of Ibn Shihftb, ; who Haid l 011 ~lit.: au tJ1ority of 'Ata bcn '{azid al-Laythi, (who said I on tht~ a11tl10rity of Abu Sa'id al-Khudri (may Allah be pleaHed with him), tha l certai11 people.' of the Ansar beseeched the Messen~· er or Allah 1 _,, 72) In order to further the rehabilitation of able-bodied needy Muslims, all Zakat-centres should be prepareJ to act as free employ ment agencies. To this effect, each Zakftt-centre should remain in close contact with all prospective employers within its jurisdiction, the main Zakat-centre acting as an inter-agent co-ordinating the supply and demand of employment throughout the country. n) Whenever there iH a deficiency of :Zalcftt funds, implying the impossibility of adequately satisfying al' the claims to ZakfLt assistance, available funds mm:1t always be appo1-tion1!d by order of urgency. Under such circumstances, a dcstituk claimant in need of, for instance, food or medical a.id as an immediate measure of relief, has priority over a claimant whose material resources though in sufficient still afford him/her some means of uubsistencc. In every case, needy women have prior right to Zakat a..<;sistancc. 74) Zakat funds levied in kind should, as a rule, be distributed in kincl. However, when the necessity ariHel:I, Zakii.t fundi, levied in kind (articles of trade, domestic animal.;, a~ricultural produce. ho'ney, raw silk, etc.), or derived from uomcstic animal:-1 IP vied u~1 Zaka.t (milk, wool, hides, flesh, etc.), may I.Jc ::;old at the pn:v,Li ling markc>t prices by any given Zaka.t-centre, so as to obtain cash 1uonc:,· to distribute directly to the lawful beneficiaries, to purchasl! il!:m:i such as hospital equipment, medicines, or any other it(•m l"l''turrcd hy them and not existing at thP time among the fund:i aviti'ahl,~ a1 -- 3fi9 -- the Jocal Zakftt-centrt.!, anC:/or to cover the expenses of Zaka.t hos pitals, orphanage:,, etc. The sale of Za.k.'.Lt funds levied in kind must always be effec tuated with :.i. spceul wrilt~n authorization and on the responsibility of the officer in charge uf the iutercsted Zakiit-centre, and must be immediately recon.k:d in full detail by the Zakat-clerka, the Zakat custodians an 75) Milk, wool, fie-.,h, hides, etc., derived from domestic ani mals levieJ :,s Zalnt, t,h This nrohibition 1s cntirP!y justified by the fact that invest ment nect·.;:--ari ly rnvolvc·s risk and, at the very least, the temporary unavailability of funds for unmcdiate use. 'rhus, by jeopardizing both the ::;afc custody uf Zakilt funds and the legitimate interests of the law I ul benefic1arieH, the investment of Zakiit ~unds in business entrrpri:,1 :-, would unqut·stionably violate the very principles on which the Law of 7,n k:it is baserl. ThP Law of Zakat requires that the safe custody of Zaka.t funds be absolute aud that U1c same be, at all times, ready for im mediate use, m conformity with the dictates of the Quran and the cSunnah:> of Uie Pruphet (...-.::o) . 77) The act of Zakat must not result in a benefit directly or indirertly Herving t hi! personal interest.q of the Zakat-payer. This is one of the imp011.ant rule1:1 on which the validity of the act of Zakat depends. In confonnity with this rule, the Law of Zakat lays down that · n) A Zakflt-payer may neither give his/her Zakat dues, nor recommC'nd that the same be given, to thuse of his/her own kws-... folk and/or rl·laltve::, by marriage on whom he/she has either an actual or potential right of inheritanee tlJ Th<'Je inclw..ll!: the Zakat payer's wife or husband, children, father and mother, g-randparentn and other direct ascendants, grandchildren and oth1.:r direct descc11- dants, brothers and sisters, half-brothers and half-~istcrs. aunt:,; and uncles, nieces and nephews, and more distant relatives hy blue,,' to.whose worldly possessions the Zakat-payer could eventua:Jy hav1. a lawful claim of inheritance. However, on the authority of a «lladith» related by Abu Sa'id al-Khudri and quoted below, certain prominent jurists, includin;~ Imam Shaf'i, hold that a woman may lawfully give her Zakat dues to her husband : ~j ~.r.>i: JG, fa.-.:r. ~ li~~: J~; r..J" ~i u' 8"-l> J_,..... J [? , .!ti~ ~ _, : jW • ) L:J I y,1 ;51 \:rC::: l) _f t_; ~j · -L.::.S • L.:J 1 ..r--· -· ~ .:.:..,~li CJA ~iJ L., ~I ~_)5:.;_, ~I :.;;_;.D: Jt;, o1.UI J.J-"J • 1 , u_r1il .. i. ,.L:J\ ~ ~ .. J"l-l>I CJA i j ~\ ~ )1 ~~ ~~! ,J...)_: : ~, ~ 0~L :iy-o u' ;;i.,...1 ~j ..::.,.~ <1.1..r-" J' )L, L..1., • • :i_y-o ;;i.,...1 : ~l:)1 \ i ~_j .,.i__t, J,1 j_,..... _. , u' J:43 ..5 JL;j • ,dj..w.J~ i _,~I .:.:..,.,...i .!bl .Jil -~~-:.:.JG. \J ..:,~·t. l.J 1_,;i;1 ~ : w. _ o.Al.,_, (I) The Hanatllc School of Law further uq,'11e~ that IJccau:w of i tw -~,; • pny,•r" act1111 l or pol l'llllnl rlghl of lnlwrlt11111·,·. th,• 1;·1v111;'. · ,t Z:i 1 "' ,i,, k\nsfl•llt und;ur relatives by nmrriagl~ dOt!l! r,ul n•,;11lt i11 :t , , .. ,.,.1 1, ,,f ov. nership and i.i. therefore, not valid. clbn Abi Maryam has relat1!d unto us, saying : Muhammad ben Ja'afar has informed us, saying : Zaid has informed me, on the au thority of 'Iyad ben 'Abd Alb.th, (who said) on the authority of Abu Sa'id al-Khudri I may Allah be pleased with him), (who said) : (One 'Id day), either on the 'Id ul-Adlza or the 'Id ul-Fitr, the Mes senger of Allah (._r l went forth to the place of prayer. When he returned, he exhorted the people, commanding them to give charity. He said: '0 1wople! Give charity.' Then he went over to the women and addressed tlwm, i;aying : 10 company of women ! Give charity. For verily I see that most of you will be among the Owners of Hell fire. 1 They asktad : And why is this, 0 Messenger of Allah ? He :mid : 'Yon cxa;~gcra 1 e i 11 cursing and you betray ( your trust) in respect of your husb.u1ds. 1 have not seen aught more destructive of the heart of the man of solid character than those from among you who are lacking in understanding ( due to lack of education) and religious sense, 0 company of women ! 1 «Then he withdrew; and when he arrived at his house, Zainab, the wife of lbn 1\Ias"f1d, came: and asked for permission to see him. He was informed : 0 }Ies~cnger of Allah ! Here is Zainab. He asked : 'Which of the two Za inabs ? 1 He was told : The wife of Ibn Mas'iid. He said : 'Yes, allu\•: her (to comt> in) 1• So they gave her permission to Pnter, and she said : 0 Prophet of Allah ! Verily today thou didst enjoin charity on us and as I had with me an (gold or silver) ornament of mine, I wanted to give it in charity. But Ibn Mas'ud was of the opinion that he and his child had more right to my charity (than others). The Prophet (LJ"") replied : 1Ibn Mas'ud spoke the truth. Thy husband and thy child are the most worthy persons to whom thou couldst give charity' .» (Imam Bukhari). As understood by the Ilanafite jurists, and as is clear from the text of this d/adith», the Prophet's exhortation on the 'Id day was in reference to charity in general and not in special reference to the paying of Zak.it. Hence, the case of Zainab, wife of Ibn Mas'ud, was unquestionably one of voluntary charity ( t_,k=ll ~~ ) and cannot be construed as justifying the giving of one's Zakat dues to one's husband, wife, or kindfolk. The moral of the above-quoted dJadith;,, is the old maxim : Charity begins at home. When ~~ainab asked the Prophett,~) if her husband, Ibn Mas'ftd, who was a very poor man, was indeed more"" -362- deserving of htir charity, the Prophet readily approved of her be:::i towing her voluntary alms on him and their child, in prefen·nce to other worthy persons. In fact, charity to one's needy kinsfolk and other rdo.tives is a Quranic Precept, which must be fulfilled ap111t from the ol,liqatio,, of Zalcat. ,,. • ~,·,"-:• "(""l"-"I ·~··" ·:" II " '<'··"'I ' I"•· ""II ' • ...>J .r _, r- - ~ J r-) ~ .... l. ,:_;-;- ,, "·· ,,. ,, ,, 4:Allah enjoineth justice and kindness, and giving to kinsfolk, and forbiddeth lewdness and abomination and wickedness. He exhorteth you in order that you may take heed.» CXVI : 90). ~·,. ,•::".' • I"•' ·."I ,, ····")' ·1 •. ,, , -, _., ...) -' ,, ~ ) • ~ 0-,, ..) ) 1 . ~- -u' ..) ' ,. • ,--:ii·· ,.~,,,,,r, • 1 ( 'r"A - 'r'V: 'I"'• ) • .)_,_~ r' ~) ') ,,41: «See they not that Allah enlargeth the provision for whom He will and straiteneth (it for whom He will) ? Herein indeed are portents for folk who believe. So give to the kinsman his due, and to the destitute, and to the wayfarer. '!'hat is best for those who seek Allah's Countenance. And such are they who are successful.,, (XXX: 37 - 38) . ._, •""I\ ,, ·· ·•"I\ ' 1" ;; ·~" " • \ !I' ·- ·~i ~ I\ ,. ,-:_:! ,, . .,, r-" J ., ..) ,, ..r---'- i.r-;--_, .r=:- J .r' ~ .r-:'.,, I... .• -- Jf,3 -· ••• ';LJ'~jl ~T--J ";)l.!a.11 "'iuT"'., ( ,vv: ~) • '.:,_,-;;--· .. ti·~ "~J°·TJ clt is not rightcousnc::is that you turn your faces to the East and the West; but verily he iR righteous who believes in Allah and the Last Day and tht' angel:~ and the Scripture and the Prophets; and gives his wealth for the love of Hun to ldnsfollc (in need) and to orphans and tlw Je::;tilutl' i•nd the wayfarer, and to those who be seech for aiJ, and to set slaves free; and who observes proper wor~ ship and pciys the Y.,t1,]~1it ••• Such are U1ey who are sincere. Such are the God-fearin::.·, (JI : 177). Islam, wlwn emphasizing the importance of voluntary C'l1arity III th~ ma lw-up of Muslim society, especially exhorts the .Muslims to !Je full.v alive to the needs of those of their own kinHfollc and rdalive_c; by marriage who find themselves in strailt-1,t·d c·1rcurn~tancc:;. F'or the relief and, when possible, the cxtirpati0n ('f po\',.:rty from the midst of each family group by the members of th•i group it:mlf, ia one of the surest means. to socia I well-b,~ing and stability. This fact is eloquently stressed in the following d-Jadith> : J. ':) ..t..iU I_, --:--: _:S Y. i., '-! f~ J. -~.a.. j-' ~ J. l J. ~ Y.1 l:S~ -b- .. ' , .. ' ....' ·,;. ...\.A be... •.:. .i,. j J. ...~: ·.• ·...- .j Li... :f' .., -' \.:.:''" -b- ; Jt; ' ._, '-?!· ~- . ~ ' . \ - u .. ... (7.'"' •• ~ _;s 4UI J.:-:--' ._/ ~ l } l,_.) : r-' J ~" 41ll ~ 41ll J_-J JI., : J~, o.1....1' .!lli1 J.; w.v i }.:.'._., _, •~-:·S_::_. J.'- ~ ..:_j· ~ J ~., _, ¥ j. J G.u I .}~.,_, ,, ' ( r-A) • ~t d" c1"caii ~.l:!1 r?.i ~1 «Abu Bakr ben Abi Shayba, Zuhair ben Harb, and Abu Kl~raib ( and lhe. wor -- 3(i·I - dinar that thou hast given in charity to a d,·stibte pl'~ _,.1, nnd a dinar that thou hast spent for the neec1!-l ,,f thine own L1f!•ly. the one most worthy of reward i.s tht! cne. t!.iat tlwu b·1 •. ::-nt·::t for the needs of thine own family'.» (lmfim Muslim). The Harne aa any other form of voluntary chnrit.y, cha.-ity to kinsfolk can only affect the obligation of Zaki\.t in :m far ,L;I the amount spent for the purpose reduces existing taxable weaJth to a lesser degree of taxability or to below the Nisab establh1hed for the kind of wealth involved. Thus, should a legitimate owner of wealth taxable for Zakul · have a poor relative, it is his/her Islamic duty to give the per son in need every possible help, regardless of how this help may affect the taxability for Zakat of hiH/her wealth : to refrain from helping a poor person on the plea that the Zakat of one's taxable wealth has been, must be, or is about to be paid, is to deny one of the principal acts by which the spirit of Islamic brotherhood may endure as a living reality. Should the giving of voluntary charity not affect a person'i,; taxable wealth, or should such charity only reduce the same to 1.l. lesser degree of taxability, the obligation of Zakat in respect of th1! said wealth does not lapse and the corresponding dues mm;t bf' satis fied in conformity with the rules governing the kind or genus in volved. On the other hand, should the giving of voluntary charity actually reduce the number, quantity, or value of a person's taxablP wealth to below the Nisab established for the kind involved, tl11: obligation of Zakat naturally lapscH. b) A Zakat-payer may neither give his/her Zakii.t dues, nor recommend that they be given, to his/her own um1alaried servant, he/she being morally and legally responsible for all the living ex penses of the servant in question. ' c) A Zaknt-payer may neither give his/her Zalcii.t clues, nor recommend that they be given, to his/her affrnnchised slave, it being his/her moral and legal obligation, u11 cnjoine -365- citizen to begin his/her inJependent life free from want and distress (1). , , ...... -11 ,, • ...,... , , :,a,, ...__, 1.--)..J .J • I . •., ~ ,, U ... 1..J ..,, J • • • ~I ·.J-'° ·,.J. _i.;I J. f _;;:;. ·__.~ I''- ·~\ ',.J. ~~ ,,,. JL.:. .... \" ,- .,,- ., ·,t", ., ,... ., ('l"'t: tt) ••• -~r;, ~ ... ~' « •.. And such of your slaves as seek a writing (of emancipation), write it for them if you ar(• aware of aught of good in them, and bestow upon them of the wealth of .tWah which Ile hath bestowed. upon you ... "· /X.~lV : 3·1 ) . 78) The Law of Zalwt requires that the use of Zakat funds be strictly limit('(( to UJl(t that thev directly . a) The w,e of '.lakat funds to linance the building of mosques, and of other public prcmi::;cs and works not exclusively connected with the Jn::;tituuun of Z...1.k.1.t. The jurists of the II anafite School of Law hold that the use of Zakat funds to finance the building of mosques is unlawful because the same does not imply a complete transfer of owner ship from Zalcfit-payer to beneficiary. Howeve:r, as·.-tHis ruling of llw llanatib· Sdwol do(•s not and cannot apply in each and (1) B.1,u•cl on a «Hadltlt> nt till' I·rophct (... ,..,) (see p. 374), the Law of Zakii.t Jnys dowri thal a 7..11<.,t-pay,·r Ila:; no r1r.-ht to claun as his/lrnr client an afi'ran clrn1cd slav<> whm,,· 1n 1c<' ,,f 1n11nu111iss10n liai, bPcn paid with his/her own Zak/1.t dues, nor 01w who•w pra.,· 01 111.rnum1ss1on has, on h1s/tll'r n•commendatlon, been JH,ld out ot Zalrnl f1111d·• - 3GG- e\'ery case to the definite purposes detailed in verse lifl. Surah LX of the Quran, for which Zakat funds may lawfully be! used (viz., in the case of slaves and debtors) (lJ, it uocs not con.sti tute in itself a valid argument against the use of Zaki~t funds to finance the building of mosques. This prohibition is better justified by the fact that the ~.fosque is not indispensable, but rather a convenience, for th•~ obser vance of the congregational prayer for a;! Muslims alik1!, both rich and poor, and hence, as is th~ cas·~ where other puLli,· buildings not exclusively connected with the Institution of Zaki\.t are concerned, all expenses connected with the building and upkeep of mosques are the reHpom;1 bility of the Muslim community as a whole and must be-satisfied either out of public funds (municipal or State funds) or by privall' or public do nations. The fact that Zakat-centres should be located for convenience's sake within the premises of the mosques, does not cha11ge the fact that mosques are not intended for the exclusive us,~ and benefit of the lawful beneficiaries of ZukfLt. b) On the authority of a «Iladith» related by lbn 11as'uJ and 10ted below, the Law of Zakat prohibits the granting of Zak.it assistance to any person (local resident) having in hi~/her actual possession wealth free from debt, which is by nature taxable for Zakat, and the value of which is equal to, or exceeds, the valw~ repre sented by one fourth of the Nisab establi:ihcd for sUvcr 'Ji'J,r> '4=:'-J J dl...... J 4-.o~' i Y.. "~ ~. '... -u., JL ..:r-: ~J Jl L....,, ):, ~.,-..>- : JI; 4 ~. \...J JI J_,.... J ~- : j;:! • [ _.,.,6 Ji J,J.b. ( '>...i.... _;JI ol.!'J) • ~..ul i.:_,... ~ _( 11 See nbove, p. 295. -367- « ( It is relat(!d l on the anthority of lbn Mas'ud ( may Almighty Allah be pleast!u with him), who Haid : The Messenger of Allah (IJ") said : 'He who aHks (for material assistance) when he is (mate rially) self-sufficieuL, will come on the Day of Re:iurrection with his request on his face in the shape of a disfigurement or abrasions or scratches'. (One of those prese11t) asked : And what makes him ( materially ) ~;elf-suffkicnt, 0 Messenger of Allah ? He replied : 'Fifty dirhem;; <1,. 01· their valu1: in gold' .» (Imam at-Tirmadhi). c) On the uuthority of a «lladith» related by 'Abd Allah ben 'Umar and qrwt and U 10:.:1! of his/her d1!pPndents, if any, in food, clo th mg, shelti?r ,l!Ht nw 'J-:,-.i 'j : Jc; . r1-., ~:L:. .u1l UL\~~' rY J_r (J. :u, ~ rY ( J l.> LE ;JI·" 1: J ) • jJ J '~ ~-La.JI I ~ _,.t, .. .:U \5.. ,,, _;_.. a~_,.....,,. t5.. ':1 .. c (It is rda.ted) on the authority of 'Abd Allah bcn 'Umar, (who said) on the authori~:: or the Proplwt (If"), who said : 'Alms are unlawful (bnU1 I for him wllo is (rnaterially) self-sufficient and for him who is nwutally and physically fit (and ah)() to find work) 1 .» (]rnftnis at-Tirmadhi nnd Abu Dafid). d) The Law of ZakfLt prohibits the granting of Zaka.t assis tance to the minor childreu of materially self-sufficient persons, it being the moral and legal obligation and responsibility of the father to provide all th1· m:tterial 11ccl'ssities and living expenses of his minor childn·~1. On thv ,)ther hand. once legally of age, should the son or daughter of a rn:...terial!y u lf-sufficient person find him/herself in (1) The original Ni::ilb fni· wlvcr l,riug 200 dirhcm~. I.e., the price of r, camel-loads of looclgraiu:, In tile l '1 oplwt·!l t l!m•, ~O d11'1w111s l'eprcsent one fourth" of the !laid vnlue. -:JtB- straitened circumstances or destitute of all means of Iivf'liboou u.nd, for any reason, be unable to obtain material aid from his, !1er own parents, family relations, or any other lawful source, he/:.,he musl be considered in his/her individual capacity and Zakat assistance granted him/her in conformity with the established rules. e) In conformity with the following Quranic verse, the Law of Zakat prohibits the granting of Zakflt as~istanee to any person known to be a habitual or professional beggar. ,,. ... t .-.. • ",,... ~, ~., . I .. · , .. ,. : .. ,, I" ""-··t I i.)~ 1 • l ~ ~ ) -4....:).1 ·,.i ..U ~ Q a • • • .. •• .. • '-.!>: .,, ~ I.,.. .J " ,. ,;, II ••"' " .,. .,. ,. ·~ .., ""·fl ,. ,. ,,. .• -~ .. I ... l" 'I ...... ,, • , .....,,, . r .• ...... , a a• ~ "~I ~ ~ , ~ J ., ~ ~ ,,,, ,,,, ,, ,,,, ( e. ~- "' .. .,, .r-"' 0 1)-A 1_/ii .;•, ... , ~".J'(;~l "t...r'l::JI "_:,_,:Jl:_'.::"'j·,.j)\",.. : ·,.;.;_; _;.,.::; ,,,, ,, \" ., ,, \ ,, ( 'l'V'I"': 'I')•"~r:--::-- , ~"..:iii., \ju ,;.;.;.. « (Alms are) for the poor who are straitened for the Cause of Allah, who cannot go forth in the land (for trade). The unthinking person accounts them wealthy because of their restraint. Thou shalt know them IJy their marks : they do not beg of t~e people with importu nity. And whatever good thing you spend, Allah knoweth it.» (II : 273). Indeed, Islam condemns habitual and professional begging ruJ incompatible with the standard of human dignity required of every Muslim, man or woman, and exhorts its followers to make every effort lo earn an honest and lawful living, and give thereof in charity to their less fortunate brethren, rather than degrade themselves by begging their living from others. 'Ir~I l:i'a J.:,.. : J l:; ' ':f. i L:.:~ J.:,.. : Ju ' ..:, l::i J. ~ J. r L:.; "..b .• Jt; ~) ~ ..t, JL, '~Id OJ..f' l:?-T d .EL, Y.l l:i'~..l.>.: Jl; ~ ~ .. h0 :>-~, µ,1 JI Jl! ~,.,. ~ '° ~ ~ r5° J.>.i .:..;.~_ j,,i ( ~J~ ) • '-""l:..11 JL., ji if ~ ~ .../ ~., -369- " 'Umar bu1 llafs ben Ghiyfi.1.h 111w related 11nt0 us, saying : My father has related unto us, saying : .Al-A'amash has related w1to us, saying : Abu Sftlih has related unto us, on the authority of Abu Hura.ira, I who said) 011 the authority of the Prophet(~) , who said: 'Verily it is better for one to take his rope and go forth in the mor ning - and I thin!c he said : 'to the mountain' - and gather fire-. wood, and nell iL, (and purchase food with its price) and cat thereof, and give thereof i1: chat 1ly, rather than to go about begging from the peopll· 1 • I lmam Bukhari) . ._f- ,.r-! u' ..: ~ J ~ _,>- \1 _,., i l:.;'" .. b ... :. \s.,,-l I J. I .:,\::.A ,_;;-~ ~ 4iJ I 0 ..L, JI ~) .r" ) ..:.:..,._., : j l! , o.I. . .)" II, j .f \ _j b. ':1- l J. ~ ~ r,.~ ,., .::--~~; :._ .. t .;-- ~"} r ..b-i -'~. .)~ : J~. ~., L_..L..11 -l.JI · j 1, ~lb • ( ~L.). J~ ~ i~IJ JL-)1 ~I ,y ~j- .J-lannad ibn as-Sari has rclakd unto me (saying) : Abu al-Ahwas has related unto us, acc:m.!ing lo an account of Abu Bashr, (who said) on the authority of Qays hen Abi Hazim, (who said) on the authority of Abu H.1rairh, who said. : I heard the Messenger of Al_lah,· 1~) say (as follows) : 'Verily it is better that one should go forth in the morning and gathn firewc,ocl (and load it) on one's back, and give thereof in charity, aml thereby hccomc independent of the people, rather than that one should beg (one's livelihood) of a man, whether he wve or refu~t! him (l 1, For, in truth, the upper hand (that giveth).;'s superior to the nether hand (that taketh), and (the· hand that earneth honeBtly is) preferable to the one that trans gresseth' . :. (1m,lm M u::;lim). The Prophet's OW!t definition of the worthy poor ieaves no doubt as to whom the- hcnefits and blessings of Zaka.t are destined ( 1) I.e., 1f th,i r~quc,;t is panted, It entails an obligation of gratitude to wards the Ol!ndactor. .', nd ,1 · lw rt?qu,i,it is refused, It 1,luce::1 tile would-be donee In a dlsgract•tul po:iit ,on -370- ~L, . . ~ . . i : Jl, ~ l:..""'..l>. : jl, Ji..:-,. . t:.=.. l.:.:'"..b. ' .. ) J. ~ r.> . . d. [ . : jL; r-"-' ~~I~ ~~Id'~ 4111 ~) 0.1.,~ '.i' ..:.:....--.. : Jt; ~ ~ ~.i:JI ~\ JJ_, ~l:.lf'")fl_, ~'"'_,'\ o!:, j ~.i::JI ~(_.... L\ ~ ( ~)~ ) • t;\;JI J~ ':}_, ~-' -~ c:Hajjaj ben Minbal has related unto us, saying : Shu'ba has related unto us, saying : Muhammad ben Ziyad has informed me, saying : I heard Abu Huraira (may Allah be pleased with him) say on the authority of the Prophet (~), who said : 'He is not destitute who fails to obtain one or two morsels of food; but he is destitute who, having no sufficiency of his lawful necessitic::J, is ashamed to beg uf the peopie with importunity' . » (ImfLin Bukhari) . .y- ~~ jl J. Ty ~ '5'1_,:JI ~ o~I l.J""-6. • ~ d. :i .. :·-; l..:..""-6. .. •• •• Ill ~' ~ : JI.;~.,~ ..t, .jJ-., ..t, J_,_. J ~~, 0.1..~ ~T If' ~f\'I orll_, ~l ·· ;;;Ill_, :i....aJI o;:,_p I.J"l:..ll ~ w~. ~..ell ul'"_,hll L~., ~ -~ ~. ':J 0~\: Jt; 'J,1 J_,_) ~. ~' w: 1_.JL;. ~\j~\., (r-) . ~ l.)"\jl J~. ':J., ~ J~~ .J ~ ':J., « Qutaiba ben Sa'id has related unto us, (saying) : Al-Mughira (Al-Jliiami) has related unto us, on the authority of Abu az-Zinad, (who said) on the authority of Al-A'araj, (who said) on the authority of Abu Huraira, Uiat the Messenger of Allah (~) said : 'Ile is not destitute who (as a habit) makes a round of the people and failM t0 · obtain a morcel or two of bread or a date or two'. (Those present) ~sked : What then is a destitute person, 0 Messenger of Allah ? He replied : •He who can find no means of becoming self-8ufficient · and, (whose need) not being realized (by the people), rP1·ei vt·s wi charity, and who ( nevertheless) asks nothing of the peoph~ 1 ..... (hnf1m Musliin) -371-- O t .'j ',J ~il:.' ,.,;;•..1.::,.. ~ .__,~ \ jl ~., ,I;> i:.r ..\.Jj (J. .)l:....:,.. li _;.i: ,_..::,..J ,\ •• I.,,, •. • •• J • ..I ' .. • J. '-,,.>., .. J_,....J ~-~ ·~ll....> ~- : Jl! ~J)~I J}.~.. J. ~ if ~(5_,.).,.)\ .. , .. di fb ~..1.....:..1\ ~\~ ._~ ·r-·/ : J~ ~ .JtJ r1--' ~ 4UI ~ 4U·I 1- - - t_ • {;"~· ..1.::,..': .. t. ~,1 ·:,·L'i -\\ :~ - ~I • jt·: ~ •. Ji'.: I. ~ ~) . , \ ~ ,i,;, ~= ) 'U ' ._, ~~- . l! ("' • l! • ~ ~~ ~L,\ J.:,-_,., . .:..L..:, ~~ l~ ~ :i..J"\_-11 o\.l ~ "4..lk.. bl.>..,... Ju _,1 . j'" ·L.l_;i ~- t..;.;.:,.. :JUI .J ~ .JL.. ~~I .r. . .;u _,1 ; ~ i..,.,. ;...1__,; ~-~:JUI .J ..::..:1,J 4jl; t)l; ~~i . . ~ w l.;15"\ 'we.:.. ~ ~. :iJ LJ I i:_r \:.r~ I_,.... W , i.J-::" i:;,- b I..>.,_.. . . ( r'" ) . t:.:-:- .. Yahya ben Yahyi~ and Qutaiba ben Sa'id have related (the follo wing «J/adith, J to us, on t11e authority uf Jlammad ben Zaid. Yahya said : llamm,ld Len Zai (1) See Rule 62, pum 5. -37~- 1rnk for assistance until he has oner. more secured u nonnal means c,! livelihood ( or he may have said 'means of cxistern:c'). And any n· quest for (material) assistanee other than these (three) instances. 0 Qabisa, is an illicit traffic, the proceeds of which are illicitly devoured by the person who indulges in it' . » 80) As laid down by the Prophet ;..r"l in the following «ATia dith», the benefits of Zaka.t ( excepting the fifth of the spoils of war, were unlawful for himself, his family awl their clients (1). ~ ,y, ~ l:.,.... -b. , ~ 1 t.;:~ -b. c. \_;~I ~I...... 0-! ..ti ~ l:.,"--b. .. .. ' r1 u-" oJ...; ,~ ~ ~, .i;.1: J~. 0.1...I' ~t c- .~~jct.' Y' tf ! tf : rL-' "-::k. ..:t,I J=L, 4U\ j >- J J ~ ; ~ ij L..~ ~..\...:. -.L... ) • ;;_,..i_J I C\; '} -j i ..::...... 1' L.. i ! I., ,. . ' I ( \"'"-- .._ • I J « 'Ubaid Allah bcn Mu'adh al-'Anl.mri has related unto us, saying My father has related unto us, saying- : Shu'ua has related unto u::i. on the authority of Muhammad, the son of Ziyad, who heard Abu Huraira ,say : Al-llasan ben 'Ali took a date from those that had heel! levied as Zakat and put it in his mouth. And the Messenger of Allah (I.J"") said : 'Fie! Fie! Throw it away. Dost thou not know tlwt we may not eat of the alms (i.e., of the Zakat funds) ? '.» (Imam Muslim). fl) The family of the Prophet (._.-,, ils generally considered as comprising the Benf1 Hli.shim, I.e., lhe descendants of Hashim bcn 'Abd ul-MnnAf. an•J 11101 • espet!laHy 'Abb/ls ben 'Abd ul-Mutlallb, Al-Hil.rith bcn 'Abd u!-Mutt alih, ·Ah ben Abi TAiib, Ja'afar bcn Abi Talib, 'Aqtl ben Abi Talib and their tlr~t·.,nctn!l:. an~. clients. 3ome 'ulema hold the exaggerated view that th,! Prophet's family includ···, the ,~huh, of the tribe of Quraysh. ,y., ~ 0!1 ~- c::)1 u~..b.. ·~1 ,(>L 0! ..:,~ )1 ~ l..:.,-".b. 1.)1 .:,15" ~.,~...iii u=,L, -~1 ~..:,, i>.1..~ d.T ,y .)~j 0!1 Y"-' ~ .. .. ' • i....:.. -~. r-' ~..L, J:, ..:,,., ~ ·.,.:.... J5l ~.-AA~ ,jl! '~ Jt... .i~ Jl (~) « 'Abd ur-Rahmfm Len Salliim al-Jumahi hM related unto us, (say ing) : Ar-Rabi'a. that is to say, lbn ~\faslim, has related unto us, on the authority Such a. view, however, i11 not substantiated by the actual wording of the abov~-quoted «Ahadith,>. 1n none of these is it definitely stated that the dhmllowance of the use and benefits C1) The MuslmP jurists ure not all agreed as to whether the use and bene fit of alms de,;ved ;from both voluntary charity and from the Zakllt are for bidden for the Bend Hf1sillm. In the opinion of the Hanafite School of Law, the Bena HA::ihlm an• - 374 -- of Zakfrt for lhc Benfa Hashim and their clients was to apply beyond the lifetime of the Prophet's contemporaries. Nor 1s any such prohibition to be found in the Qurftn. That the protagonist of the Islamic Institution of Zakf.t should have forbidden not only himself, but the mcmbcrfi c.f his family and their clients as well, to avail of the !c:'.;akfit furn!,; for their ow11 use and benefit, iH unuoul>tt:dly one of the mm.I praiseworthy acts of his noble career. lndceJ, no greater proo1 of sincerity and selfless devotion to th,! cau::ie of social welfan could have been given by the man who was both the supremr leader of the movement and the chief custodian of the Zakat funds .. Moreover, this prohibition eliminated once and for all time any ground for his enemies to accuse the Prophet (~ 1 of maliciously commanding his followers to give of their wealth in charity only to thereby enrich his own kinsfolk. But whereas this forbiddance had its ._, raison d'etre» i11 the Prophet's time, after the first epoch of Islam such a cau tious policy was no longer necessary. The very spirit of Islamic justice and brotherhood of all Muslims on an equal footing before the Law, disproves the view that ;L needy Muslim shouk nowadays be denied Zakat assistance because of his/her rela tionship by blood or otherwise to thn Benu Hashim and bv obliged to beg or to die in misery should he/she become desti tute. Dispassionately considered, after Uie l'rophet's time - and all the more so today - the poor from among the descendants of the Benii Hashim and their clients should be entitled to enjoy, a,; Muslims, the same rights as all other Muslimfl to relief and rehabi litation through the agency of Zakat, with the all-important pre> vision that, under no circumstances may a Fltishimite or a Hdshimite cljent claim any right of privilege or priority what.~oever 1,y reason of blood Cl) when rcuciviny 7,a}dit rtssistancfl. 81) In conformity with Rule 22 of those governin~ the Znk:ll of the 'Id ul-Fitr, every year, throughout the month of Ramadan. sp~cial arrangemep.ts must be made ·by the officials of each hranch Za.it~ecentre for the collecting of 4:Fitrat» dues and the apportioni.r1i.: '...._ .... -~. ( 1) Se,• !lull· 101, para. 5, foll. ·- ~71'- thereof, fairly ,md cqnilably. among all deserving persons, inclu ding all regular, temporary a.ncl casual beneficiaries of Zakat, present in their respective ,.:11:1hallas>,. As laid down by the Prophet (~) , the collecting of «Fitrab dues must be completed at the latest by sunrise of the 'Id day, before the people go forth to the 'Id prayer. : Ju, o.r-::-- J. ._..:a---- L:..""-6-. Ju ( ..r~.T '!.!i J.1 ~.) 1.,, L::'~-b. ~ --~, "'~i ~ .:u, ~) r .:r.' er .el.; ,y- :t_;;>(.. J. i.s-JA \.J""...1.>. ( ~J~ ) • ;;~~ll JI ..rl:.ll [ J.;> J:-' faJI :;\5' ..r. .rj ~J ~ JI «Adam (i.e., lb:1 Al.Ji Ayf.tsl has related unto UiJ, saying : Hafs ben Maysara has related unto us. saying : Musa ben 'Uqba has related unto us on the authority of Nafi'a, (who said) on the authority of lbn 'Umar (may Allah I.Jc pleased with both of them), (who said) that the Propht.:l (.r l commanded that the Zakat of the 'Id ul-Fitr be paid before the people go forth to the ('Id) prayer.» 83) As a rule, the distribution of the Zakat of the 'Id ul-Fitr is to be effectuated directly from the local branch Zakat-centre of each «l\Iahalla» to the lawful b(meliciaries gathered at the spot. · However, in the case of sick and invalid persons, and of the inmates and members of the staffs of the Zakat hospitals, orpha nages, etc., who are unable to attend tl1e general distribution of the «Fitrat» funds, the same must always be handed over to them ut their domicile by the r,..!;;pon:;i ble Z.LkfLt-officials. 84) The distribution of the Z.'.lkftt of the 'Id ul-Fitr must be carried out in the same manner as that of the regular Zakat funds, on the basis of two official duplicate receipts made out as laid down in Rule 53, acknowledg"ing the handing over of the «Fitrat» -37(i- funds to the dh1trib11tor by the cul:itodian, and the re,;eipt by the beneficiary of the «Fitrat» funds alloLtcd to .h:m/her. 85) All «Fitrat» funds are to be kept entirely separate from the regular Zakat funds and are to be totally distributed on the occasion of the 'Id ul-Fitr among the lawful beneficiaries thereof. 86) In conformity with Rule 2•1 of those governing the Zak,lt of the 'Id ul-Fitr, in order that the aim of the «I<'itrat» be satis factorily and adequately fulfilled, the actual distribution thereof should not be delayed beyond the morning of the 'Id day, i.e., directly after the 'Id prayer. In fact, whenever circumstances so warrant, as, for instance, when the 'Id ul-Fitr falls during the short clay:i of winter, the dis tribution of the «Fitrat» may conveniently take place on the last day of the month of Ramadan. 87) In conformity with Rule· 78e, uevcr and in no case may the Zaldt of the 'Id ul-Fitr be given to any person known to he a habitual or professional beggar. 88) The same as the regular Zakftt, the Zakat of the 'Id ul Fitr is an act of worship dedicated to God and pre-eminently the right of God. Its object is to ensure tha.t all those 1Iuslim:; who find themselves in straitened circumstances be free from want on the auspicious day that marks the successful completion of the sacred fast of Ramadan and thus be enabled to sharl' in al! fairnc:-;s in the legitimate rejoicings so dear to the heart of every true Muslim. Hence, in conformity with Rule 61, the Zakat of the 'Id ul-Fitr may ne:ver be given to non-Muslim:-;, such having no concern whatsoever with the sacred fast of H.amaclii.n nor with the Islamic Institution of Zakat. 89) In time of war, special arrangements are to be made by the main Zaka.t-centre of the country involved for taking charge of funds constituted hy the 201. Zakat of t.h_u Rpoi Is of war (~I I ~, and for conveying the same to war-affected areas. To thh.1 effect, special Zaka.t-staffs appointed by nn, 1 ro ·,;1,c,11- sible to the main Zakat-eentre are to be attached to the !ightim: foi~siand are to· carry out their duties in conformitv wt1 h th,· general rules governing the administration of Zaka.t. -377- 00) AH laid dc,wn 111 1:,11c ~ of tho:;e governing the Zakfi.t of the spoil1:1 of war, tJ1e 1·1\:;pc·1miuility of cffcct1mting the discharge of the 20~~, ZakiLL Jcvoh·l·,-; on th.:: nt:thm·itics rc"'ponsible for the control of tlw :c:p0il:1 in quc~t.ion. 91) ln orH·r to 0n~nr,· a prol'cr control of funds constituted by the 20';'. Zaki'i.t uf the spc,ih; of war, these must be handed over to the respon:;iLJlt.: Zalc1.t-ul iicial:; in the same mannl3r as the regular Zaka.t duc.s, i.e .. 011 lhe basi:5 of an official duplicate receipt made out as laid down in J~u\: 11\. the original for the authority respon sible for dischargirig- the 20 ;'. Zakilt and one copy to be kept on record at th1~ JWll ri ?.al~:'Lt-ec!l Lni. 92) Each n·HponsilJI,• !.aka.L-star'f attached to the .fighting forceR may, ace( ,ruin~ to Lil,· JH'gtmcy uf loeal requirements, distribute funds constituti:li bv the 20 ;,, Zakut of the spoils of war either partially or totally among the lawful beneficiaries present on the spot. However, ::.ho11ld tl1t•re IJe no lawful beneficiaries present on the spot, availablP funth; from the Zakat of the spoils of war should be transferred in tlll:1 r cntll'ety to other war-affected areas. 03) In order 1 o ensu rc- that Zaki'Lt relief will reach the lawful beneficiaries within a minimum pc.,:;:;ible delay, detailed reports as to the availa!Ji!Jty er fonJ;; 1:un:;lituted by the 20 ;., Zakfi.t of the spoils of war must be .mbmit' cd rc;~·ularly to the main Zakat-centre by the respo11:,ilil1i 7.:1\.:fll-:;'.: f :; .tl.l 1chl'd lo tll1· fighting forces. 94) Funds constituted by the :~0·1o Zakat of the spoils of war not required for local distribution, are to be transferred to the nearest Zak£1t-cc-ntr2 \.'it hin the wnr-affecled area. ln conformity with Hnl1! 4:l, whc:n required, such surplus funds should always be re-transfrncu to uthl'r war-a.ffected areas firstly from the Zakf1t-ct)nlr1) llli:d·( :;t therct.o. 95) In conformity witl1 Huie 4.7, the transfer of funds cons tituted by the ~tJ:; L'..ald.t 0f the spoils of war mm;t ahvays be im mediately reconlcJ both by Lhe re.3ponsible Zakat-officials at the place of origin a11d al t Jw Zak:H-ceutr1\ to which they are sent, due mention being maJe 1lf the t'Xal'l dat,1 of the transfer, of the exact nature of the funJ..:; tran~forr.: d. and of the exact number. quantity, and/or value thereof. --- 378 - HG) Thc'di~tribution uf funda con!ititutcd by tJw 201,, ~11k;lt .,f t11e bpuils of war may be effectuatl'd hy the Zald.t-centrt:>:4 or the villai;es. towns, and;or cities situated withm wa.r-affect,•u ,i.reas either directly to the lawful beneficiaries or t!1rough thti local branch ?..akii.t-centres. 97) In every case, the distribution of funds constituted by the 201., Zakat of the spoils of war must take place at the earliest possible opportunity following the event of seizur~. 98) As is the case where «Fitrat» funds are concerned, all funds com;tituted by the 20% Zakat of the spoils of war are to be kept entin!ly separate from the regular ZakfLt funds. 99) The distribution of funds constituted by the 20'% Zaka.t of the spoils of war must be carried out in the same manner as that of the regular Zakat-funds, on the basi:{ uf two offil'ial uuplirnte receipts made out as laid down in Rule 53, :,ckno1Vledging the han ding over •>f the funds by the custodian to the di::lributor, and the receipt by the beneficiary of the funds allotted tii him1her. 100) The apportioning of funds corn;titutcd by the 20% Zakat of t Ile spoils of war, the same aa that of the regular Zakat funds, mu!3t be determined by the number ar:d cla:-.s of bendiciarics actually presenl. Indeed, verse 41, Suruh VIII of the Qur;"m drn· 1 not spccilically lay down that the fifth of the spoils of war must necessarily be divided inlo five equal shares U>, regardless of whether all of the five classes of beneficiaries are present or not and regardless of the actual requirements of each individual beneficiary. Thu::1 should one or more of the five classes of beneficiaries designated in the above mentioned verses not be present, there is no valid reason why avail able funds should not be dedicated in their entirety to the welfare of the clas:i or classes of beneficiaries actually preRent <2). ( 1) Imfm1 ShAf'I maintains thnt the fifth of the iipoil:; of war must hf' divided Iulo !Ive equal parts. (2l All laid down in Rule 41, a reasonable portion of the regular Z:1ltiit turuls must always be kept in reserve for the use of eventual heneliciaries to whicl\1·,·, ,. , class or g1oup they may belong. But the 20~~ ZakAt of th·: spoil~ of w:,r :11av when rrrc,,::ii,i,ry, lll' dl1,1polh'd of at once and In it~ cutiri•ty. - 379 - - 101) Funds con:ilitutt·d by tlie 20 1,, Zaka.t of the spoils of war must be ch:sti1wd primarily for the use and benefit of the actual war sufferers, i.e., of the non-combatants who have lost or sacrificed all their worldly posst.'::;sionH for the cause, and in defence, of Islam. > ~_,1-1- . , ... '7, ~ ...L,, .. ' "'•. .. •.... ·""· , .... ;."'1 I . .-. "'I•,.\"' _,-... ..• 4~_...... -..4,i \...) " "' '--i___. ~r-"' Q • " L-.....,) ~ ., J • .. , I , • '··•·"' '.jl i--:_)1 .,.:_,I-'' j,.SL.:_:J.I_,' ~~I "' ., • ':I\ .iJ.,, ---\ ,, ...... • . ,, l, . .r ..,, 0 .. J u-! .r"" c5•• "" .,,,. - . ) ...... ~ . .,A~,'< .,I.,.-_, ... ,,,.,.... ., II ( ~ . A • ;: '"'-" ~ ~ J-' ~ ....U J i.) • • ~ ' ' 1 •• ,, «And know that whatevPr you take as spoils of war, a fifth thereof is for Allah and fer the 11e:-;:1cnger and for the kinsman (who is in need} and for tlw orph:rns and tlw destitute and the wayfarer, if you l.il'li1•\'e in Allah a11J in t !wt which We revealed unto Our servant on U1e Day of Diseriminatic•n (1), the day when the two armies met. And Allah is ,\ lilc to do all things.>, (VIII : 41). Like the regular ~akii.t, the Zakat of the spoils of war is an act of worship tlctlicatecl to GoJ and i::; pre-eminently the right of God. The purpose uf t:1~ Zakii.t (Jf the spoils of war is to afford the non combatant \'ivtinB of the enemy's aggression an extra measure of relief from thPir sorry plight, over and above that already vouch safed them unth~r the heading « Fi sabil Illah» ( «For the Cause of Allah,,), and that c:onst.itutcu by the spoils of war taken from the ent'lll\'. without combat 1, u .:.J1)<2> which, in conformity with the folio- wiug QuraHh: ver::h.:ti, ,1 t'e to be totally tledicated to purposes of national welfare, and mnr•! espccblly to war relief, and are to be used entirely at U1e discretion of t11e Muslim State (3). , 1) i.e., t 11,, hnttl<' ot B11,t,·. ( 2) The ter111 . , :11 81·1• tuulnot,· t,dow, p. :lHti. -380- ,~u >~ ·~t"/;t:."_, >o.,>~ >J_,...:..")1 > r5r;1G'_, -~~ 'J.. .).:11 ".Y. . .r.~I ~1' ~ • .._,t:.a_,JI '~. ..\..2 '~I -..:.,, '4il1 1 /".""';\' -· ,,, , ,. ,,, ,. ,,, . , ,,,. ( /\ - 0 : 0\) «And that which Allah gave unto His Messenger as spoiis from them (t.he enemy), you urged not any horse or riding-camel for the sake thereof, but Allah giveth His Messengers lordshif• over whom He will, for Allah is Able to do all things. «That which Allah giveth as spoils unto His Mesi:;cnger from the people of the townships, it is for Allah and His Messenger 1.1,, and for the near of kin and the orphans and the needy and the wayfarer, that it become not a commodity between the rich among you. And whatsoever the Mesl:!enger giveth you, take it. And whatsoever he forbiddeth, abstain (from it). And keep your duty to Allah. Lo ! Allah hi Stern in reprisal. « (It is) for the poor fugitives who have been d,riven out from their homt!S and their bclo11gings, who seek bounty from Allah and hPlp Allah and His Messe11ger. They are the Joyal.,,. (LIX : 5 - X). In the Prophet's lifetime, funds constituted by the 20'/ Znkat of the spoils of war were divided into five shares : One ( l) I.ts., for the Mu~\1111 Stute. 81•1! footnote p. :18tl. share for the Prophet '...r' 1 himself, Mie share for the needy kill.,;folk, 011c .;l1an: fur tlic orphanH, one share for the destitute, <1.1Ju u1" shan· 1 ur th(· w:iyfareni. Following the Prophet's dtalh, Abu Ba:c, ·umar, and even their successors, divided tlH tiftli (if tl1,: :,poils ol' war into three shares only, i.e., one fur the orphans. one tor the clestitut(~, and one for the way far,·r·~. '!'hi:-. 11racticti ha:3 b..!cn adhered to by the jurists of the l,a11:dlt1• ~;c!J1,ol (1f Law, who maintain that the Prophet's right tu a s'.1ar,, 1f f l1t· f,ft11 of the Bpoil8 of war was his by virtue or !J,,, Pr·up.H·i.lw >d and :;n comiider th(: same as having lapsed on 1u:3 t .cat '1. 1,lon·qver, the I/analite jnri::its consider that, as a na lur;. I L'l!!W, t!IH 'JH·~ of the Prophet·~. death, his kinsfolk are th,!11i:c1l'l·th onl~· tntitl.:u to share in the fifth of the ::;pails of wa1 111 s(, far ,L~ thf'y lel,)ng to one of the remaining three d:,.:,sL·:o. uf lawf11l btmcficiaries, in which case, however, they ar··~ cnm.i,.'.c;·ed a.· !1aving right of prec::cdence (1), Lastly, llw Jlanafite jurists argue that the right of the l'r11:·l11 t:.; k11htul': to Bllarc in the fifth of the spoils of war was b~· nrt th! ol th" :-:.tl'dfil CH tbc!y had mat.le for the Cause, and of tl1,· a,;~i: t:•nc,· 1 l1l;, rcndere,l tlw Prophd (1._,_,l in defending and l'llrt.!1,·ri11r t.lw t;au:k! of Jslam (o _,.....:JI '-:-' _; · , and not by virtue of their li!u(,u rd;niunship with the Prophet(...,->) /~\_rA)I'-;-' _,.i) (2), Co:11 rary Lo the Jlanafite view, the jurists of the Shafiite Sdwol f,f Law h·>ld that as from the time of his death, the rigllt or the Propht:!i. lu-1) to share in the fifth of the spoils of war JeVcJl\·cd tl> t.h1.• State. On the other hand, the Shftfiite jurist::; consider tlw right of the Prophet's kinsfolk to share in the r,fth of ~he sp,)1L; ot'-,var ns theirn 1or all time (3J. t l l Al1 J,.,11;!il tll,• L·tw of Zal.lU only rl'cog-nizes thn ri~ht of precedence of a h,•1w1:c1.11 v i11 , ,·l:1\1<1ll lo lli•· 111·,\ieney u1' hh;/h,,r n,·,•d iur in1medlate relief. (2) ,\h1i lhlu ,1r-R:,zi al;;o maint:lim; that thf' Prophet's kinsfolk were not entitled lt> ,, .,ii 11 ,. of 1 Ill' 1111 h tlf I h,: ::;poils of war hy virtue of any blood rclalionslii)', l,ut 0111~ ily v11 t '"' of I lie ll:lhi!1la11c1• t.h,iy n•11t.lm·,id him In defending and furtl1,'n1:.~· t:1, C'.t11s,· u.' J·,la111 (3) 'Ahtl ,\Jlall irnri 'AIJ\Jas udvocat,id thut the share of the ldnsfollt who .,houhl 1,,. 111ainlui11ed tlunng- their lifetime. had h,•lp,·ol llw l't opl1t'l I - • ·- 382 -·- Thus the Sha.fiile jurisLH maintain that tbc t\1. h of th1. 1::1poils 01 war must 1:1till be ( 1) or, more correctly, on their dl\lltl1. -383-- Indeed, history tell:; us that the Prophet (4,)"") did not use to ;~ive of the 1irth of th,~ ~;poih of war indiscriminately to all his rcl:ttive:; 11 J. Nor did he use to give thereof equally to the rich and pC1ur amoJJg lh1:m in accordance with the Law of lllheritant:e. As a matter of fact, nowhere in the Quranic text is it inferred that any part of the ::ipoils of war, let alone the difth», or the lifth of the difUi:,,, is to he divided in accordance with the Law of Inheritance. Unly the dt!ScendantH of Hashim ben 'Abdu Man5.f and or 'Al.Ill ul-J,I11ttulib ,wr,i allotted u share of the «fifth», not so tl1osl· of Nauf:tl and of 'Allli ush-Sl1arns . .Moreover, history tell::; u:; that tlw Prophet. (4.J"") distributed the share in question at his own dist:reLion, (1) ln ~1,i1ce o• hio; 1>1,,0<1 J"l'lalio11ship with th,~ Prophet (l.J"'), AbQ Lahab ben 'Aliu ul-'.'.luttalill ,.nJ ll,i talllily wmP tlclinitt'ly Pxcluded fl'om benefiting of thl' ,'1\fll1> -384- arc in the truest sense « owners of proximity,, , J~, '-:"' ~· to the ,:Jchf1d .. (1) for the Ca.w;e of .\llah. AcCt!pting the Hanafitc argu1r11:nt, in thf! light of tL · Quranic Principle of the eouality of all Muslims l•c~orl' the Law. that the descendants of the Prophet's family no longer have a J'ight, as such, to a special shar<· ,it the fifth of the i;poils or wa.r, and recognizing, as we must, ~hat no part of the Qur:1n may be abrogateu, U1is inkq1relation would be Lite' only 011t that fulfib both these conditiollil, conforming to tJ1e fad tln1 none of the five classes of beneficiaries designated in vcn:1· : · :-;urah Vlll of the Qurflll, can have lapsed. Indeed, the opinion held by some 'ulema and jurists t.Jw• certain parts of the Quranic text have ceased to be legal'.· binding through lapsing or abrogation (2), is refuted by ti,,· Quran itself in the following verse : «Perfected is the Word of thy Lord in truth and justice. Thcr• i~1 none to alter His Words. He is the Hearer. tJ1e Knower-. (VI : 111~ •. In the light of the above considerations, the lawful bencf: ciaries of the 20';' Zakat of the spoils of war may lie ( 1) ,,.1 eli.hh literally means , striving,. ~_; (2) J\ctually t11e l'l'lcn·ncc to •,Nasl:11, 1 1c·untai1ll'd in Vl'rsc 106, Sur.ii JI, relat,·s to the abrogation by Almighty God of th,, details of law in all previous Saiptun·s, which the Law revealed in the Quran has come to replace In ter111, .. 1,elll'r or the like thereof> (see also VII : 1:57), till' purpos,! of :mch abrogutio: L,·,ing- to Hel fo1th once and for all time the Law>1 of Nature g-ovi,rnlng- org:, nize,I hllman existence and to exclu1le forever any pos:-1ibility of cont1·nl1011 111 n·lation thereto. Each and every Qurnnic Injuuclion is fo1·,•ver valid am! 11111 1 1,., 111ai11tnlned and carried out whl'ncv,•r c1, c111w,tance,; ai·ise wa rr.u,1111·• a ppli1;at io11. (3) The jurists of the Hanafite, Malikitc anJ Hanbalite Schools of L:, .... hold that the funds constituted by the 20 :·'. Zalt:H of trea..,nrc trovl':• 1 -385- a) 'l'hf' l'ropl1et ,..r', , wl10 ,le shur1J lega.lly devolve1:1 to the JJuslmi State ( 1 / anJ 18 to lie usC'd at the latter's discrelion for fur thermg the war (•ll mt, in the same manner as the regular Zaka.t funds. umk·r the l1cadmg ,, l•'or the Cause of Allah» , Ji\ J:-:- ~ ) , 1.e., to build fort if:eat ion.-;; to provide· arms, provisions, and medical aid to the· ught111g i"c,rc:1· .; 10r the 1mmediafo relief of Muslim war refugees, ell:.; unJ i0r all ::;u<:h purposes a::; are essential for the successful !JUI ::-,u:Lll('L' of tilt> sLrugglc. b) Tlw ldn .... folk t ,1· <<0\\ 111·r~ of prhximity» (to the «Jehad:.. for the Cat:·,•· u •.\llah I, 1ut'111dmg all non-combatant Muslims who ,u·tn t·I\' help !lw l!ght1!1~ rorcei:; a11d who, on that account, suffer m:..t,•nal and ( · ph) Ste.ti los:-. dw~ to lh~ vici::;::;iludes of war. ,. ) 'l ht· 11rph:111 .... I '111Jnty 1s to be given to actual war-orphans 11! lll'L'd or lldJlll'.dt,l\,• llt'IJJ. 'fb1.· r 1. i,t uf urph:um to a ::;bare of the 20';, Zakat of the spoils or ,·.ar end, r. ,, 1!1 the c:i:,,· or boys, until their legal coming of age, nnJ 111 that 1,f r I ri~ .. unt tl ,uch a time as they marry or are able to 11tllJly ,L11d l,1,11,1111:il,Jy ,·an. lhl'ir o\\'11 Iivmg. d I Th,~ 1k-.lilt,lt·. Pnonty rn t<> be given to actual war sufferers, i.e., to tho:--1· 11011-, u!1dmtan'ts who have lost their worldly possessions in UH· cou1. ,e er \". ai for 1 !H' ca u·;L• and defe11ce of Islam. L') 'l!11· w:1ylan•r:--.. J>riurity i:1 to be given to war-refugees and displal'ed per:-,un::i, 1.l'., tu thu~c non-combatants in distress who, as n couseque11cl' oi tlw \\'at, lrnve been compelled to flee from their home::; am.I i--.evk n:tugc· :l\', ay from tlw war zone. The r1~;ht ur tlll'st t,ve das.-:,L'l:l of bcncticianes to share in the 20.,. Zal,,Lt of t hL· Si'oils of war, Joes not mva!IJatc in any way their right to regular:~ t!, ti as::ii:,Lancv. Pl'r:;ow; r,!l.tl1·d I,, blood to the Prophet (1) Till' !11u·,lllll Sta(,•p lH to be kg,illy Ulltkr:,tood today as the lawfully conslttut,·d ,\!1.,11111 c;", c1111111·11t of eaeh 1llu~l1111 eountry of tlw Jive classc,'i of lawf 11,l l>encfici1irics dcsiqnafcd 1:1 ·11crs,! i '. Surnh VIII of the Qunin and detailed u1)()1:,:. 102) As is the case where tlie regular Zakitt funds are cun cerned, the nature and extent of the assistance afforded the lawf'll beneficiaries out of funds constituted by the 20;'0 Zakftt of the :;JH,d·, of war must, as laid down in Rule 62, always and necessarily Jepu1d on the prevailing cost of living and on the special circumstances and requirements of each individual beneficiary. In the case of deserving persons with family dependents fur whose livelihood. they are legally or morally responsible, each pernun. man, woman, and;or child, must be consiL!cred individually a~. :1 lawful beneficiary of the fiflh of the spoils oJ° war. 103) Zakil.t-officials serving on the special staffs attached , n the fighting forces, who are dei:mrving or a regular Zak,lt livir,g wage, should receive the same out of tltt~ regular Zakat funds and not out of funds constituted by tile 20'1, Zaldt of the spoils of war. 104) Never and in no case may the fighters who actually l:1 y hold of tl1e spoils of war ( ..:.,,~W\ J claim a share of Uw «lifth)} ur, in other words, of the 20°/, Zakii.t of the said spoils. The right uf the fighters is to share in the four fifths of the spoils, on conditio1i that these are not required by the State for more urgent needs 111 national import. CONCLUDING Im!\IAU.J{~ The afore-going pages present the Jrn;titution of Zakit in :1 systematically organized manner. Obviously, such organization 1·, only possible within the jurisdiction of a Muslim State. The questiun thcn·fore arise:; as to what rules .should govern the admini:-;trnl.io11 cif thl' Z.aka.t of Mwilims residing in non-:Muslim countries. And wll:1' of tlw achninistration of the Zaldt in those indepernknt 1111:di111 count rics Wh<'rc, as yet, no responsible organization hai-; h:s:;ibilily. The plat:e that 7.:1 :ci.1 01•1·upie·:; in the socio-economic set-up or Isb1:1 i,-; of ~;111 !1 t 1·;it,:., ,-111it'1,i:il i1:q,url:11;,·e a:; to eornpd 11tmost cireum:q,l'dtc,n 1-.· 11,·11 1>Ltr111ir1 ·. 1lt,: n•n,nHt ru!!lio11 ol this lslan1ic Institution and iii,· r.11111:,•,n; th,:n!of i11Lo :rn <:flit·aciuus instrument f,,r the cont nil "' 1,.11,t a,d d,hLtc:ss. IC it 1s allowed to function in au ww1 ;..:,u1izi·u n,a1l!wr. tlw :,i11, and purpo:-;e of th<: Institution of .Zakf~l t,,:1 n,!Y,·r ,.. , < n:plct:'\' :i11t.l :,;tll'l:U,stully achieved. This fact ha.. '> alr,•<1,!,', l.Jn·:, ,, ,. 1l1:i1; 1,r,.:,·,l h:; ,_1i,~ ,:011ditions of unredeemed p11verty cuns1Jit L-• 11,, 111 s,1 111;111:: ~.!11s!irn ,·<,untric;-; today. For, while ll is trw.- U1:11. 11t :1 , o .• rti··k oi Ll1l' l:1lat11ie J,'aith, the obligation uf Zak~tt mu~, i ,· ,i1:,.-J1ar;:1•1., 1·\,·11 i11 11w a1Jsc11t.e or an organized aJministr:ttn·e :,t ~-11p, it i:, BL> le:-;:~ tr.1t: that a:; si1were and well intentiurwJ ash,·,:· ,;:tl' lllay L~. the individual 7-akiit-paycr cannot possibly be so \\,•II i111·1nrn,~d 111' tlw adu:tl eirc:umstances of each and every member or t!It.· 1·ou,111uoi1y as to effecluak unerringly a just und impartial J1~.t rib11tion 111' hi~'.lhL·r Zal,ftl dues. Incomplete in formation concerninv dc:;vrvin:;· pPr:·HJ!IS, eombined with a natural sentimentality e\' i nn·d lu\: :ml:; t.lrnse :u110n~~ them who are personally known to the Z:1 1c'tt.-1,ny,·r a:i,l \,h1llll h1'.i:;lw chooses as beneficiaries of his/her Zakftt, only too oftc11 result:,; in les::; de:;erving persons en joying the b~netit :-; of './,aldt t, > the d,~triment or other persons in more urgent nr·1·il there,11. Moreover. it cannot b ..~ denied that since the break-down of the Institution of Za l, .h :is an orga11h:cct body, a careless attitude, especially on 1 lw pa r1 uf pc1t1mt in I Zakat-payers. has gradually spread anion~ tlw \lu:-tlirn 1wople:, and i:; becoming more and more patent :rn time :~1w:-; 1,_1._ Urwr.:aniz, ,I, th1~ ln.stiluliun of Zaki'tt is bound to fail 111 it:-; mi:;:,ion a:1d iH lial,le t'VLmtually to become a mere )jywonl ai111 11,'. t hll:;,· ,vl,o prnft .-;:, t11 he l,111:diu,:;. For this ,..,.,·y n~:is,,n. wl1t•rt•v1·r tlwr,• ,•xists a :Muslim group, it is the folarnie duty of it,: ntc·11d1Pr~:. l.J1· they few or many, to - 388 -- organize themselves in such a manner as to guarantee within thf' group in question the maintenance anti practice of the (JLirhnic Pre·· cepts ·in their entirety and, hence, achieve the inttgralion of tb~ Islamic norm of life.. -- ·~QO Sl!PJ'LL\IENTAla' NOTE Cuncernin,: Zak:i.t at;~m,Lance to poor Muslim debtors <1l, the followrn; poiut •H·:;vrvc:, the attention of 0ur Muslim jurists : The use o:· Zakf1 t funds to discharge, either partially or tutally. debts O\\'L'Ll to non-:.\ltml im creditors may be considered law ful 011 condition tl1at. as iu the case uf debts owed to Muslim cre ditors, u I the tkht in quP::it 1011 be one incurred for a perfectly lawful purpusc; bl the 11011-!ll uslim !'retlitur be proved to be him/herself 111 str:1ill·ned cin:11111;.;ta11ces; .d :Lil the rules govl•rning the tlischarge of Jcbts throu.:.:11 Lile agency o( Zalci.t be auhered to; tl) either the debt bt~ i11terc:sl-frt"C, t1r Zald.t fu111L~ be availed of 01ily to cover the s1tfJstul/(;e of the (1) Sr,' pp. 2'.i,,, ru1;. Ai.so M,,. p. 3::,2, Rulr 6:! c:iv of those governing the administration of 7.alc:"tt. 1.2) St>e pp. 2!1 I, 1011. --- ~~PO -- APPENDIX Translation of the Quranic verses at the head of each Part : Pag,~ ,:And they are ordered naught else than lo ~r.rve Allah, keeping- religion pure for Him, as men by nature upright, and to establish worship an ,..... And in whose wealth Uiere is a right aclmow ledged for those who ask (for help) and for the destitute .. ( LXX : :.!.J:, 2fi) 5G << ••• Verily Allah helpeth one who helpelh Him. Allah is Strong, Almighty. ( He helpeth ) thofie who, if J le f;ive them power in the land, establish worship and pay the Zakf1t and enjoin abidance by the Law, and forbid iniquity. And Allah's is the sequel of events.» (XXU : ·10, 4 I) . 270 Translation of Iqbal's Persian verse on thl! dedicatory page · «Zakat destroys the greed for wealth. «Zakat creates consciousness of social equality (throufh mutual sympathy). ,. U makes the heart strong in the convif'tion that th,i circulation of wealth must be maintained ( in urder that tlif' community may prosper). dt increases gold while lessening the yearning_ for golcl. ,. All the::;e arc causes of the consolidation of tlw strength, (0 Muslim). «Thou verily hast attained to full maturity if :,meh i::; flw i11tc1rnily of thy lsl:un.>) -391- List of \Vorks consulted, referred t.o, :uul1or quok,1 in Volume I : The l July Quran (Arabic text). «The Glorious Qur:ln» (English explanatory translation by M. M. Pickthall. (Alfred A. Knoff, London, 1930). «AI-Ka.shshaf>, (Arabic text), by Imam Zamakhshari (Mahmud ben 'Umar), (d. 538 H.). 4..:-.,..::., I ( ~ J. ~,-,.:::,,-- I ->.r--"'--")' r-L.)U ,, ..._j\.:.._;,SJ\ I ,(;oo,;, «Sahih ul-Bukhari» (Arabic text). Traditi11!1s or the sayings ar11l doings of the Prophet !'.'lulia111111aJ (~), as narrat1:il by his Companions to their followers. Compiled h• Imam al-Bukhari (Ahf, 'Abd Allah bm 1:-nnit'il) (d ~5(.i H.). Commentary Ly th,~ Q'tzi al-1.)az:: and ShaiL.1 ul-Islam al-Badr al-' Ayni {d. S5fl II.). Chapter ('' Zakat (Muniriya Edition, Cairo>. ( ~L...-,1 u. .iJ1~ Y.1 ) .S.J~, rL.)U (I ~, t-"l::J' , r )l.... YI ~., 0l...:..Al I i.r" \..:; C .r' t-° . I .;:, t o i :i..:_., ...:. o_;\.)I) o\S jl ~L:S . r Jb Aoo :i..:._.. ..::., J ~I u...1.11 .)..u . ( ~~_ .....:JI~~'\ «Sahih Muslim» (Arabic text). Traditions of the sayings and r1-- ~1 Y-'l ',f.JY.~1 r1,-- rL.)U 1,~, ~b_,,., '0 yL.ll ~I) olS j\ ~LS • (.11> n' :c_ .._:; 1::l::...:,,,.I\ ,.: \ • (JI, 't"." .....:...... , -~"-· - 3!)3 - «Al-AU1dr» ( Arabic text), by \luhammaJ ibn ul-Hasan ash-Shaybani. (<1. lSD fl.). «Tanwir ul-Hawiilik» ( Arabie text). Commentary on the «Muatta» of lm:'1m !11:11,!I (AIJi'1 'Abel AJ!ah Malik bcn Anas (d. 17t, 1I.) ), by Imam as-Suyuti (Jaliil ul-Din 'Abd ur-r:.ahm,in \ Id. flfii H.) Chapter on Zakat. y ~L.. ~,1\ ...LJ: ~i ) ..!.UL. iL..I l:.k Y' [.r « ..!lll__,:,JI ..r..? ll .w: ..:r._-L!1 J~l ~.r-11 ,\...)U • (-" IV'\ :i...:...... , u) ( ~I • ol.f )' '-:-'LS (.ll> '\oV :i...:...... , u) ( 0~ )\ «Al-Hidaya., (Aral)lc text), b_v lmftm al-M.arghinani IBurhan ud-Din) ( d. 593 JI.). C'liapler on Zaldt. (..:1.JJ' ..::u:..r' .,.,,L:-c)' rL..':11 r;;L ...::11 ~ (( ~1-4-11 n . : LI')\ <-;-JLS • t Jb o '\ i :i...:...... , u ) «Kanz ud-Daq:1.iq . I Arabic text). by Jrnam an-Nasfi (Abu.I-Barakat 'Aud Allah bt·n Ahmad) (d. 710 JI.) Chapter on Zak:-Lt. <...L.->-1 0 '. ~, ..L.; 0l.f .r.-l' y'J t}--:J' rt...)U <1 ~i..;...u1 ;;s n . ;Lf)I '-:-'LS • ( JI> V \ • :i...:...... , 0) «Al Ahkam:·> ( Arabic tt·xtl, by Al-Mflwanli ( Abul-l/asan Ali ben l'\luliauunad) Id. ·150 I-I.). ( ~ J ·,,L ..:.-""" Y.11 ...,p_,_.,wi « :L..;\.hLJ1 rts::.>':11 1) • (Jb lo. 4-:....,..:.,) ,AI-Umm» (Arabic texll. li:v lmf1.m ash-Shaf'i (AIJQ. 'Abd Allah 1h1ham111,1d lw11 Idris) (d. :Wl II.). Chapter on Zakat. <..r-'.-'..,\ J. ~-~·'"'-· .. .u)\ ~ ~'-'.I I ~ LJI iL..)U ;lS )' '-:-'u . , .11> ". t :i...:...... , 0 J -- :;iJ.1- 4-Al-Asrar .. , (Arabic text), by Abu Zaid ad-Dabbi1!;i ('Abd Allall bell 'Umar) (d. 430 H.) . • (Jt> ti. :;_:_. u) (,r-"U. ..'.iil.J..;-e) v.-' Y. . ..I.JI ..l.:j ,.,/':I r,) ,-, ~\,, «Kitab ul-Amwal» (Arabic text), by Abu 'Ubaid al-Qftsim hen Salam (d. 22-1 H.). (Jt> 'I' n :i..:....., uJ (L ..:r. r-'ui.11 ~ -,1'':I ujl~'/1 '-'.:",LJ',, «Adh-Dhakhira» (Arabic text), by Al-Qarafi (Shihftb ud-Din Ahmad ben Idris) (d. 684 H.). «Al-Ihkam» (Arabic text), by Imam Ibn llazm fAbu ~Juhammad Ali ben Ahmftd) (d. 45G 11.). H..u--lJ~~Y.1» r? ..:r.' rL..)U ",~·':/, Jr":/ rl.S::,.':/111 .(Jt,{.,"\:i..:.....,u) «Kitab ul-Makayil,.. (Arabic text), by Al-\Vaqidi (Muhammad hen 'Umar) (d. 207 H.) . • ( Jt> 'I' ,y :;_:_. u) (~ ..;r. ..G.->-) -5..lJl_,ll c,._~_\.SJI '-:-'U-11 «Ihya 'Ulum ud-Din» (Arabic text), by lmii.rn al-Ghazz."ili ( Abi'1 Hamid Muhammad ben 1\lulian,madl I <1. :i05 H.) Cha11lcr on Zakht. «At-Tabaqat» (Arabic text), by lbn Sa'aJ (Muhammad hen Sa'au bcn Mani'a az-Zuhri) (d. 2::0 II.). ( 1$.r' )I ~ u. .u.-, u. ~ ! ...l_a...., u.':I (( ..::.,~!\ I• • ,\S )I '-:-'LS • ( Jt, 'I',. ~ ..::., r «Al-Ma'itrif» (Arabic text), by Imam al-Baihaqi ~,1 u \ I i.:,~,, U. i ..\.,...>Ir.• <. ~".!)· ~.. ;... -. ', r''--"fl ,1 ,__JJ'""", " • • ( ;. ( .J t\ :~_ - 305 --- «Wafayat ul-A'ay[rn,, ( Arabie text), by Jim I{hallikan (Qazi Ahmad) tJ. 1iSJ 11.). (...L...>I ~Gi.l\) ..:,LS::.G- u.'/ 11..:.,L..jl ~~! ,~I_, 0~"11 uy_,n • ( .lb '"\A I :i..:-- o ) «~!ishkat ul-Ma.,·itbih. tAr:ihic text), by At-Tabri:r.i (Shaikh Wali 11d-!Jin Mu/1an.111.ul hen 'Abd Allah) (d. 737 H.). 1 0J_,.:J " JL.-)1 ,L...-,\ J JW1\ t:" ~L..:J\ 0~ • . I .::o VYV u) 1. .(:)\ -L:-r. U. ~ y-lll J_, ~\ ) •Sirnt un-Nabi, (Ul'du kxll, l>y 'All:i.rna.Shibli Numfrni (d.1333H.). ( .ind :-;yt•d '..;uhymiu1 Nadvi) ( d. t371 ll.) ( 2nd l ~I~ it j, JJl, 1 !I:'.<). 1 ,;:, , n, ~ ....:.; 1 ,)L-....; LJ~ 4-o)L..ll (I • ~1 o.r.-" )) • I.Jt 1 '\"V{ :c_.. w) (L.5,..1..JI i.:,L...:-L-, -L:-J1_,) d{a::;lif 11l-~.Iahjt1h . L~.r Al-Hujwiri (Ahftl-Ilasn.n hen 'Uthman) (d. 1·in·a -lliH I!.). I f•:nglish translation hy R. A. Nichol :;,,n) . .. Qftmi'1.s ul-Muhit hy Al-i•'ir11:~:tb:'1di (Q.1.zi Majid ud-Din Muhammad beu Y:!qttbl (d. Sl•J Il.J. J-.1..ll ..u.-o ,_,,_:,G;!\ l ~..)~lj_,_'.'._dJ 1< ~J.I I.T'_,_-Gill '-:-'\.:5 ll • I .1b Al { L.. u) /~~ .:r. ~ «Islam and the Theory of Interest,, by Dr. A. I. Qureshi. (Sh. Mu h:1m111:ul A:.h1 :1r. L:1hti1e, 1!'4.G). ,,The Mouern Idolatry , hy .Jetkry nu·Jc IJU3~11. «Banking and Curn·n<\V .,, l \y J•:rnc:;t Sykc:i. (London, Butterworth, rn~5>. t Public Finance: in blam,,. by .-;. ii.. ~iddiqi. ( Lahr,rc, 1!)48). «Revival of Z:it:1t . by >:;b. A·a-l1Jl.1h. «Reconstrnction of H.f.'li,i·iou~ Thought in Islam;, by 'Alla.ma Muham mad lqL,tl. ,o~:1nrd Uuivcrsity l'rrnci, London. 1934). · - :;!)1i - «The Spirit uf lslanh, by S. Amccr Ali. (Chri.stoplwrs, LonJ1,11, l!Hti). «Buddhist Records of tJw WcHtcm \Vorld ., b.v S. Beal. «The Greatness and Decline of the H.oman J•:mpirc.,, by G. Ji'erro. < «El Estado de Yucatan,,, by Dr. Rafael d1· Zaya::; Enriquez, l J . .1. Little & Ives Co. New York, 1908). ------ --397 - GENF.:ltAL INHF.X 'Abbas hen 'Al.id ul-Muttalib, 47,873 n. A lii1 Diti1d, lmhm, ·17, i< 1. !.'36, :.mo. 'A lid 1 ,wrva11t), 231. :!!J!1. :;6~. 'Abll .\llah h,•11 'Abb,1s, 57, 80 11., Aht1 ]Jla;1.d·, :!21. '.!:tx 11., 2·1 1 11.. 280-281, 3-16, 3f.:2 n. Abu llarai1:1, !111.,m, 56, 59, 62, 108 r, 'At,d ,\llah b,·n Alii Au11t, 31·1 • 3H,. It:( 11 .• I L!I. J 21, lHU, l81i, 1!1!',- 11 ', :.!O:~-:!O·l, ~~l 11 .. ~:!!>, :.!:!~t, 2:11 1• 'Ahd ,\llah lll'n Ahi Bakr hen 'Amr 2H, :! 12 11., :.!-13 11., 24 I n., 274 11 . ll,'.11 Hazm, 225 n. :.!~!,, :!h~ 11., :!!Ji,, WIS, :l:l2-33:;. 'Abd Allah hen Masla111a hen Qa'anub, ., .,. A l,(i Hutuaid us-Sfi.'il11, 33·1. ...,,,4.... Alii1 Hurain1, 10:-i. 176-177, 17!•, 'A bd !\ llah hen Mas'(1d, 80 n., 362, 211 11., 2&.<-:, ::G-t, 370 ::1;7 - 31i>l. :m~. :i::s. 'Abd .\llah hen 'Unwr ibn ul-Khnttii.h, A liu K:u111'! I<'udail ht•n r lu:sain, 31;:. 12, Gl, >sO n., 83, 223 - 224, 233, :!:Hi, 210-211, 32!1-:l3U, 368, 37H. Al,(1 l-.,,.'.l11r, 2(1!1. 'Ab 'Abd 11r-Raluna11 hen Abi Dhal1h, 22-1. A IHi lla!1'a, c!i,·nt of l111! l'rophl•t, 'Ahli 11r-Ral11nfm hen Sabet, 70. 37.1. 'Ahd 11r-Hahmii.n ben Sallam al-Ju- Ahft 8;1'id al-Khudri, GO, 151, 2ll8. 1,mh1, :11-1. :!:::~ · :!~I, :!:iii - :1~, 215 n., :.!!1! 1 :t::!1, 31it-:.H.;:!. ' Alld u r-Hal1111:l11 ibn 111-Qii.l!im, 83. 'Abd 11r-ltazzi1q, 29!J. Ahu S:,·111 ,',aid b,m Thabct, 177 - 7'.I. 'A hcl H:sh-Shams hc11 'Abdu Manlif, Abu Tl10r, I1ua111, 78, 198, 2H n. ::8-1. Abt1 'l Th,11tl al-Qii.sim bcn Saltim, tH Ab:-«·nec : of leg-itimate owner, 36, 39, H!l. ·13, ·16 - 17, 51 - G2, 268 - 269, 327, Abu 'llli,1i -399- Ad-Dflrqutuni, Im[un, t.l, 17~. :!O!I. c:Al-F'atii.wa as-Sug111:b, 70. «Adh-Dhul - ·ltlO·- ll.i!i-71, lH-175, l!iO, 189 - l!JO, Arth1tic obJecls : silv,·r and ~:uld, ,1-,, 2fill-M, 25G, 261, 2~[1, 307, 317, 32,;, 333-3:H, 3H, 35U-31l0; k A1m1fL hint :\Iii Hulo·, lt-5, 23» n. mules with young, 174; full Asses, 150, 181; AnsAr, 293, 359. Az-Zuhri, !111!1111, l!JG 11., 19'!. Apiculture, 139, 142, 223, 227; private, 227-228. Baclwlo1·i; : pool', 3S-1. Aplculturh1t(:i), 113, 227-228, 230. Uut11· : uattle of, ::ltiO. Apprahml of crops, 198-200. 'Aqil ben Abi Talib, 373 n. Bahrain, 151, 162 n. Arab pcupll~S, 06 - 67. Baihaqi, l111iu11. St•o Al-Baihuql. Arabian Peninsula, 201, 237. Ba1·lry : 2akiit of, 61. Arms and weapons : Zakat-free, 275. Barter, 90. Anny : Muslim, 126 - 1:.!7, 179, 20:1, Bartering ot taxable wealth, 248. 200, 274 n., 301. Bees, 142. '.!23, 225, 227. ArllclP:; of trade, 6, 8, 11, 18, 25, 47, Bcggar(ll) : habitual or profell:iional, Hl, 108, 128, 133-40, 175-176, 190, 3fi0-370, 377. 1!14, 218, 225, 227 - 30, 249 - 250, 2:;8-259, 26·1, 271 n., 273 n., 2H, Bencliciuries : bellnvlour of Za.kf\l, :nn, 317, 320-22, 326-327, 3:w, 315-316, 3•19; ca:suo.l anti tr,mp<, 333-33·1, 35D; purchased, 2r»8 - rnry %akiit, 307, 337, ~·IG, :!;,I) - 259; tn.xability of, 137-138; un 352, 356, 376; classes of Zal, it. lawful, 118. 293-W4, 299, 305-307, : ::; , 3-l:I · .\l~o still Nisu.h. .3'11, 379, 382, 38G-b 7; ch:·lldlit:, ,- -401- tiun of Zakit, 2SS-3Uti, 350-351, 172 11., 173, 209, 321. Ah;o i;oo 3t->li; duly and 11_•,;pu11t,1IJiJity ot Nisal>. Zakat, :IOS, :15.1; of t.h(· diflh of Canwl-load(s) : measure of capacity, the spoils ot wan,, 378-37!1, 3~-1- 68, 72-76, 92, 98-99, 137, 187, 387; of the l<'ltrat, 235, 211, 2.J6; 194, 197, 208-14, 216, 226, 228, of u h~gacy, ·11; Je,~al ri;;ht of 2·19, 262, 266-267, 350, 367. Zakilt, US; liable tu puni6hl!H'llt Capital: borrowed, 147; cash, 97; col for abuse, 308, 35.J.; regular Za lectively-owned, 267; invested, kfLt, 306-307, 3:.l7, 3-15, 350-351, 134; reserve, 146; reserve and 376; rig!lts anti morn I obliga 0 worlting, 8, 131, 134, 137, 142 - tion,-; Ol Z,tlrnt, ~s::, 307, :Hli, 143, :.!Oo, 271 n.; standing, 13·1, 357; status ,,r ,/,;i k.lt, 2:--.3; of 130, 145, 267, 270; trade, 6, 8, 11, Zak{tt, 7 11. ;;,;.:_;1·, ~{1, HI, !)(;, 1 132, 134, 140-141, 143 - 46, 218, 120, 1:!S, :!7tl, :!83, 2~8-:!S!I, 2!>:J- 258-259, 317, 320, 322, 330. 295, 2D9, 302, 305-308, 315, 323- 330, :l:l3-331, 337-338, 341-47, Capital investment, 271 n. 350, 3:i·1-3GG, 3G7, 35U-3ti0, 3tiG- Carat : troy weight, 72 n. 367, 382 u., 387-:.lS:oi. Caretaker : of Zakat granary, 344; Benu Hashin1, 373 11., 37·1-37::i. of Zakli.t herds and flockH, 39, Uilo.l ibn ul-Hal"ith al-Mozani, 106. 34·1; of Zaltii.t inn or rest-house, :151; of Zukll.t 11torchouse, 34-1. Booty, 111'. ,\1,-u "''" ~poil:; •>f war. Cu:;h : money, u, 8, 11, 25-26, 5u, 65, lllootl money, 1:rn. 131, 137, 140, 142, 144-145, 221, Breeders : animals and poultry, l-13. :.!58-259, 204, 271 n., 307, 317, Bn·,!,ling : animal and poultry, 1;w, 320, 322, 330, 334, 350-5-1, 360; H:!. valuP, 61-02, 6•1, 75, 355. Bridges : building and n•pai.r of, 305- Cattle, 141-H2, 150. 30G, 3-1-1, 353. CuusP of Allah, 101, 298-300, 306, 312, lluild111gs ; Zald.il-fn·,-, 113, 272. 329, 351, 36·1, 369, 380, 385-386. Bukhari, llll[l.lU, 52, 57, lil, 75, 151, Caus - 10:2 -- City dwellcr(s), 307. Conc1•,;s1011 : ot 111i11•• tr, Covern111,·nt. City people, 21t3. lH; of 11,10<'. t,i ;.!11:di111; 11-1. "' 1111ne to nu11-M11~!i,11, 114; nt ::iii· Chcnt(s), 366 n., 37'1-375; Hashimitc, VL·r· or golo 111111•-, 107-lu~'. llo, :175. 112, 111-11:,. Clothing, 272, 2o 7, :1-17-11<18, 351-5:J, Co11stn1diu11 lawful ncqui~i' ior, :357, 368. t !trough, 13!!. Co,·n:t bean(s) : medium of exchange, Co11,11:upt1on of proi1uc<' · pt!I ,,ir1:1 I. 90; taxable for Zakat, 12, 21G. 2:!i, 230. Cuit',·,, beans : taxable fo1· Znkat, 12, co,,p,:1·, 90, HH, 10S ll. 215. Cot lOII, 12, 2lti, 227, 273; Zaltiit .. r Co<'oons : Zal -103- Cu:-.lu1w, post, :!7!1, :!:.!7. U1:.:ii:t1.'1'(s) : land, sea, air, 301, 306, :1:,2, 3:, I; 11alional, 347. Dama,icus, 70, 73, 177-79. Dn;ciplinc : stanLlard of, 319. Dtiniq : weight, u9, 71. ))aihont•sty, 51, 130. Di:m1issal frum Zak:lt•staff, 319. Dtirqutuni, Imam. ~llt, Ad-Darqutuni. Donations : private and public, 334, Dat,~s : essential article of food, l!J.1; ::!:H, 367. standanl for the Zal1H of ai: 1 i cullu1al pru,lu,·,. 1\1·1; Z,11,0.t d, Du1,·s~. 9-10, 331. (.il, 6:i, W1:1. 8J.mings : gradual, 24; monthly, 24. Dtiud, ImfLm, 78 n .. 19.~. :no n .. :.!:.!·1, Eco110111ic policy : I.slamic, 29, 342. 236, 239. Ecouomy : Nation's, 85. Deblls), 26-30, ·12--1-1, Hli, :.!'.!'.!, :•:;1, Etlueational 1n·o;.;-rn111111e, 319. 295 - 98, 3:-,:.: - 3~l:I, ::;:;, :',.H; of convt'l1km·,·. :!ti, ::?~-; fr,:,•tlont E1~ypl, :m:i. front, !!5, 3tj7-:. .:tiM; int,:re.;t-h· :lr F:111,'Tgencydt!S), 338-40, 349, 352; ing, 29-30; 1,o:,ithur11ous p11,v1111•11t lunus, 133. of, 43-·H: unlawful, 2:17. l•!u~luntl, 8fl. ...,,., , Debton11), 2G-:111. :.i:-,. 117 . .__ .. 1''.ut,·1 pris<'. Ht·o .Uu1:1lncss; common, 29;;.99, :rnd-:101. :11 s. :i r:. "f').. ,.. - !Wtl; private, 101-102. :.::;:1, 3ti7, :,,1. :mo. I ::11 al.,linh1111•ntH : endowed, 8, 333; Default. s ... , Zallat-payer. prival~ly owncLI, 8, 333; Stalc owncd, 10·1. Deficiency areal:;), ;{37-·lt). l•!urope : 111cdi1wnl, 88. D,•Jegatio11>1, 3t,:;, ,\1,11 ,.,.,, 8pml,, or 1-:xl'11an1;t! : cydc of, 134, 145; effec war. tuated \\ Ith malicious Intent, Demuiu,i : Roman coin, 71. 101, :!!i8; partial. 255-57. 259; Dependent( s) : Muslim, '..'.11-4:1, :.!·17, of ta.,rnblt• wealth, 80-87, 94, 100, 350, 387; 11011-Musll111, 1-l l 11. 111, 115, 134-135, 140-141, 144- Deputation,i, 3b3. 11G, 160 - 70, 189-92, 218, 230, :.M8-!:,!l, 2tl7, 269, 319. Desert dweller:;, 1111. . Ei:oq .. ·11tlit111 t! : nat tonal, 328; Zuklll, Destitution. S11t1 I •u,·1·1 l ~. 2a::-2:s:1. 1.sv. :1:.w. 345, 350. t:Dhakhlra>. St•ti .. Adh-Dh:.1ld1ira,. .II:xploitation of forests, 1·12. Dhlnunl : non-Mu:-;li111 p1nll'('lt.!tl ,,ul>- Exploitation of mines : communal, ject, 202-:W·I. 101, 103; government, 112; pri Dinar : gold coin, ti 1, o7 -t.Hl, j l -j'.'. 7!1, vate, 101, 103, 139, 142; Stute, 178, 186, 209, 361-:\G;,, 101-102, 116. Dlthem: Egyptian, 70; Un•eo-Ho11,1111, Exploiter:; of 111incs and forests, 143. 69; Medina, 70-71; l'er::.ian, (i!I; pivotal unil of w,!igl,t, ti!I; 1,iJv.,1· tactl)rie>1 : privately ownccl, 8; Statu coin, 18, 6\1, 7:!; wt'igl1t of H1lv,·r, owrn•J, 10-!. Also !ltle Buildings. 61, tl3, Oj-7::?, 75-7li, 7!1, l3tl, 173, Family : d~pe11dcnts. See Dependents; 178, lf:ifi, 1U 1, 2(1!1, :!1i:l, :_;'.,!!I :1!10, l'ropilr.t',i, 373, 375, 385. 3tl8. Fanlq : 111ca.1rnr,· of capacity, 226. l•'arn1(8) : a1,1cult11ral, 227-29, 231- _'1.0..i- 232; commercial, :.!08; privately J<'rr\cdom : loss of, 9-10; r,.covcry or, uw11cd, H; w,ncult.11ral, 228-2211, !J-10 :!31-232; Stalt·-owncd, 104. 1"1fonds : dep,·n,Jenl, :!::-I, ::-1::, :!·17. «1',atawa as-Sugh1ii.3. Seo , as-Sughr1b. 2151 2·15; t're!lh, Zn !c.lt-1 rl~t.", t...>, «Fay,,. See Spoils of war. I!l7, 21:!. Fighter( s) in the way of Allah, 298 - Funds : P.r.iergcncy, 133: s· atr'. J,'. I. 299, 301, 387. 21--t. 349, 367. FiHh : Zakfil-frcc, 273. Ga1lle, ct,;.: ZakiLt-free, :::7:l. .. Fitr,it>, 232, 23•1-41, 242 n., 243 n., 244 n., 245, 246 n., 247-248, 375- Gardens : n'sidential, 203. :177, 379; apportioning of, 375; Gem ( s l : ti. 10, 9/i-101, 108, 128, 13,<, 1,cnellciary(ie:;) of, 235, 376-377; H2, :.:17, :12!1. ,·ollcctlng of, 2.Jl, 37fi-376; dis lit•iiera. St-o G,·nu11. trihulion of, :,M tl-2-11, 2-17-2•18, Ge11us, 2 iii. 2!;1, 254-59, 2fil, 269-270. :17G-377; forciule discharge of :!7:!, ::21-::2:.>. :11-1-3-IE,, 065; n~i-i due, ::!•18; 111alicious failure to culturnl, :: 10, 213-:: 11, 216, 21\•. p11y, 2-18; ohlig-ation lapses, 2:15, :.!:!~, ~Gli, ~l:.!O; auirllal, 151, 1r1~J. :.!-1:l-2H; payahh- in cash, ,!10, lli7. Lli!J, 2~1-~,1. :i.:o: legal, 7,. -~·Hi; pay:thle in l -405- uuggcts;&!.J, , ~: orua1ut·11ls. :-.it~o lla:;a11 l1t,11 "All. ~.-e Al-Hasan bcn Orn ..1111ents; on·1-,•val11at 1011 ol, ·,\Ii. 73; plate, 75, 'i!l; n•tiw•d, llll- Jlas,111 lwn Sii.lih bt•n Ilayy. See Al- 111; :;,•als, 80, lltl; lax:IIHlity uf, lla.;an ben Sa!ih ben Hayy. 77, bll, 8!1; taxable m11ou11t. 'iS, ll,i~l11111 ben 'Aln.lu Man.if, 373 n., 384. b7, t,3, 21!1-5:,; 1111rdi11,•t1, G,-,; uu H:lshi111ilP, 375. wrought, 252-5:,; u~PLI i11.d,•nlh• l laytliam hen Khalid al-Jahni. See t1·y, Nc .. t-,l1; v,·111:;, lll·l: v,·s,;,•J:;, Al-llaytham beu Kho.lid al-Jahn!. 75, 7!1, \1-l, 121; wrou~:llt, ,:,,_ 13.'i, 253-5G; Zall,,t ul, H·l. 7:.!, '77-/::7, I k11 ( :; ) : lawful, 1:l-4G, 113, 119-120, 1:!~~. 2llft, ~t:..!l, ~~.} . l22. :'.20-221, 2:n, 373. . \_J,o ,eu J\lm,•s. arul N ,,-., d ,. !Ju.1nl, bl, 117. Coldsmil11, 88-1'0. I !o,mlin;~ of Wl'allh, 51, 101. Gov,·r111w·ntu;) · bla1111o·, I Ii; :,111:1- l l11ly Ka'ak1. : 1,llgrinwg-c to, 9, 275, hm, llJ!l, 11:!, :!P:!, :.!ui· 11., ;_;i)!I; 2!13, :w!J-300, 30·1. nun-l\lusli111, 117; t n :1,-u111•,;, 333 n. I lames : for the poor, etc., 8, 333. Grnin : basic unit 01 w,·1;.; lit, '3!1: Ho1lt'y, •lG, 1-12-1-13, 225-28; 230-32, wdght, 67-71; Zakal uL :!tlS. ::20, 333, 359; as an article of Gramme : metric w,,ight, 'i2. trade, 142-143, 225, 227-30; ln Guan.han : legal, 01 orphan Is J, ::,.\1, 111,, comb, 228; destroyed, 232; 291-2!12. disposal of, 229-31; kept as food ( :uar dia11sh1p : lt-;.;,tl, :::! I. I ur· Lile hl•,·.1, :.:aki1.t-frce, 229; ltls:; ::,imulalt:<.I, 2:12; lost, 232; llafs hen 'lJ111ar, :a I. 1:1al1t:iuu!l disposal of, 232; sto l,!n. 232; taxahility of, 223-26, Hajjaj b1·1, Miuh,il, ::71. 2:.!h-2W; unclarifled, 228; wild, H,unmfltl J,,•11 A!Ji ::,;uJay111i111. l8ti, Zak:U-free, 22!1; Zakii.t of, 223, l!•~-!fi'. 2:.!:i, 227-32, 318, 326, 330. AIBO Hanalite : School of Law, ti. 7 11., 2:,, .,ell Nisiib. 31 n., !JG, G7, 70-,1, 80, 111·1, ltl.'i, H0rnL•(s}, 82, 141-142, 149, 176-80,190- 117, ll!J, Hl 11., l!il-5::i, lf,(i n., 191; as articlt's of trade, 176, 157 IL, 161 n., lli2 11., 1,li, 1Hi- ISS; l1,1tlle, 178-170; born of the 1S7, 201, 2ilG-:!lli', 212 11., 2:!:,- hc'rd, lSll; collectively-owned, 226, 23S, 2-12 11., 211 11., 2 J~ 11., lS!I; defective, 188; foals, 188- 2lil-2ti2, 279-2::,u, :!Bll, :w:1 - !1:-,. 1 ~!J. lll:.!-103; gelded, 188; gift, 2U9. 3L}l .. 302, =1tH>, :~~,, ~t~~!\ 3:1~. 1-;!), l!J3; iaheritcd, 18!1; loss sl- 3lil 11., 362, 3titi, ;17 I 11., :: ·,:•-:11,::, 11111lat1:tl, 1!13; lost, 1!13; mall 385. c1011sly disposed of, l!J3; non llanbalite : School of L.tw, .,.,,c r !'· 1st uring, 272-27:i; pasturing, 238. 38:i. 1 .-U, 17!1, lSli-bS, 191-!J3, 318; Bannau ibn as-Sari, 37tl. pu1·c:hase1l, 18!.l; slaughtered for ll11rv,·:st ·15-·lli, 47 n., :,s, l!Jf>-l!'1i. u,,-;_ t o,Jd, rn:1; :;ln ll-fc -{(i(i- Horselk:sh : edibility of, 180 - 181, InformaL1011 : mitiu~e or, 3:.?0. 1K3-85. ' Inheritance, 12-,1::;, lll7, 1:.::.:. :.!20-221, Hospitals : pl'ivately owned or en 2:11, :l60-3lil, 3S3-38·1 dowed, business concerns, 8; Injunction( ;i/ : J•roi,h,•! ':, M, 1h 1, illc111, free, 8, 333; State-owned, 32'--30; Qurank. r,. 1::, 2". :i11. 11H; Zakat, 301-302, 307, 343, 35, 43-4-1, 58-59, S.J, 102. lOli, 3Sl, 353, 360, 376. 125, 128, 132-133, u,. 174-17:i, Hotels : privately owned, 8; State- 182, 185, 194-195, 200, 217, 2.fti, owm,d, 104. 2,',0, :!).;2, 285-k7, :!fl:.!-:!:13, 2!Jti• Houiiel,oltl effects, Zakfit-free, 27, 272. :.!!17, :100. :m1. :.110-1:.!, ::u. a~ 1. 3:!tj, :;;:,;, ::lin., ~a;o, ::~,J~;;s1.. Humanity : service of, 9, 300, 333. Insu ne pe1 sons, 7 n., 9; dependent. Hunayn : battle of, 293. 2·13; ut 1111•a11s, 213. « Hul'I' .. ( person uf indepcnd1,nt means), 23·1. Jnslal111,·nt ~ : payment of debt by, 28; recovery of loaned wealth I.Jy, 3-1-35. Ibn 'Abbas. See 'Abd Allah ben 'Ab· Inst1tutl's : free eliucatlonal, 9, 333; bas. scientific research, 0, 333; Zak.at Ibn Abi Maryam, 362. educational, 301-:!02. 3~1. 353, Ibn Abi Shayba, 64. 360. Ibn Ha:r.m, Imam, 261-262. lnstitutiuns : Nlucalional, privately Ihn M11,;'t1d. S11n 'Abt! Allah hen Mus- I,•, ,, .,.,,. ,J IIJl ·u,I. Jl,n Sa'ad, 6!J. (~~ fi, fi2-1:1. 7J, l;,l, 172-173, 280- Ilm Shihab, 177, 325, a:w. 281, ::o:.!, 31)!!, 313, :i2:o, 331, 346, lbn 'Unial'. Seo 'Abd Allah bcn 'Umar 3·Hl: <,i' 'U111a1· 1hn ul-Khattli.h, ilm ul-Khattab. 6:l-G·I, 70. Ibrahim an-Nakha'i, I111flm, 186, 195- Interest : compound, 11;. l!J7, 238 n., :H1 n., 295. Intennedialion. Seti State . Ibrahim ibn ul-Mundhil', 335. lra'l, 20:.l, 2:;o;, 'Id ul-Filr : Zal -407- wrnment, 78, !t3, 9ft, 13s, lli5, Lt>gat!ib, -14., 139. lk7, 220, 22,'l, 3tl), :110; 1111111ici L1·:ri:;lal 1v,· uodre,1 : Mu111im, 319. pal. :n1; uf !'-111:,11111 <'llt111t1k~. L,•;:,,·e : ul land, 20G, 220-221; of 1111- :;:)2; tJt ~tu.-,h111 .:::ili1Le. :;."·:: •110- \'1'1 ur gold m,ne, 114-115. vmnal. 3111: ot !Jtu\'1t1<'i.il ZaJ,.1t L,•.;,-.ur of l.mcl, 221 11. Cl~nlrP. ~=\~}; ..... IIJlL"J°\'1.illl,'v, ::111 .. Li\·,·lihood : means of, 97, 242-243, :at. :.13k; of \'i!l.i;.:•·, 10·.n1 nt· WO, 350, :lll6, 369, 372. city Zalt:U-ccnln·, :.!3X. :; Ill; ul Zalcfit-c<~lltrt', 32i1;, 3:3~1. ~.-JB. Livin~ wage : rcg-ular Zakli.t, 291· W:!, :wo, 305-JOfi, 3·15, 350-351, .. Khnr:.i.j, : cause of, :!07; la11d:;, :.!lll- 3!:11, :}87. 203, 205-!!0G, :!:.!f); - tax. 1;, 7 IL, Lo.lilts), 30-36, •10, ·l3, 147, 269, 304• :.!01, 203-201, '.21)7 n.; lri\J•Jl•', 30,1, 357; freedom from, 30-31; 201-207; wnt.•r, :!llG-:!•li. l'l~CUVPrl'd, 33-::ti. Khayba1· : battle of, 1~1. Kinsfolk, 3GO, 361 n., :lt,:!-65, :;:-;2, :lbu; Ha'al•atl bm Muslim, 70. Muslim, <.ll·p,·n,kut. :.:;;.J, ::.a, , .l\l a'itrif ,. Seo «Al-Ma'arih. 2-17; non-Mu:-11111, dq,cr11k11t. 2-1-1; l'roplict·~ . ::,:,, ::S:!- l\J:tel1111,~ry. f'tc.: Zaltat-frc<', 142, 274. .\lall!llla\s) :,, (quarter), 24.0, 311, 384. :ll 7, :J.W, 337, 330-340, 343-45, Kinslllan, 3£i3, 380, :>, I • K1tlU, ul-A111wal ,.. 1; I, 1;11. .:1'.I, :17ti . ,- Kitau u!-Makayil>, 71.l. l\laldives isluI1clcrs, !Jl n. !.l,i.lik, Jura.111, 31 II., 36, 38, 40, 42-43, Laith hen Sa'ad S1·1· .\I-L:,it11 1,..n !iG, 62, 81, 83, 104, 107, 113 n., Sa'atl. 121, 135, 153, 157, 176-177, 180, Lnnd(s). 7. 10, 27. 11-1. 11!', :.!tH-20:!, lH5, 198, 213 11., 214 n., 215 n., 206-:!ll7, =.!2:!, .~; ..-1; .irabl,·. ~0:!, :!21. 211, :!12 11., 2·13 II., 244 II., 2:?t>, 273, :Jf)5, I)(; ITO\Vt', I, :!:!~; 2 l;i n., 27-1 II., 328 11., 332. COlllll lOll, 113, lJ ,;, 1 :.!:.! ; C•JII('•.', · 1\1:ilil"lc : School or Luw, 25, 47-48, sron of. 120; corr• 1u,• rl'· I, :.!II:); i r r.~,-: ,(;, 10::i. 13-1 - 1 :15, 150, 157, rigat ,•d, :!ti/.., 211; ,h:h:u .lj . ~,,.,. i,; 1 11 .• rn:.: n., 200, 238, 248, 261, ._Kha1 aJ,; law 111! pus, , ..,,,i,J11 ui", :.:so. :.!90, 293, 297 n., 327, 338, 205, 222; lcaslll;.:· .if, 1::0. 2'.!l; ::s;;_ l\lusli111-ow11ed, 2tl1, :!Oi n;, 11011- , \l:u11lt1k, (capliV<\ slave), 233 n., arnule, 273; pnv.,tely ow11<'d, 120; productl\'l', :!tlli: [>I o,lrn·l 1- l\Ja1111t acl ure acquisition through, vity of, 202; l'l'flL,·d, 211,,. 221; sale of, 205, :!HJ; Stalt·-ow11t•,I, J:l[I. 113, 1 hi; - lax. 21).-,. 20u, 207 11.; l\l:111u1 lli8.siun priCl' of, 294-295, 350, tenure, 219; tithe. S,•e 'l'ill,.•; ::~>:.!, 3Gt3 n. wasll'. 202-203; w.1tl'n~tl liy 1111- Ma rkd pnce ( ::i) : tluclualing, 14.3; turnl lllCltnH, 207-:.!0K, 2] 1. [•J"PVUiling, 72-74, 76-77, 92-93, Landowner : Christian, :!03-20 l: I\! 11.-, !lS-!l!I, 136-137, 172, 187, 194, 267, lilll, 201, 2tH, 2llu, :.!Ui IL, :!] !I-:':!; :Hi7. non-.M uslim. 207 11. Al.in ,ag-,, : economil' 11::ipect of, 49- Lm·ccny, 118, 12-1; f1,·,•uun1 110111, -10. ~,o. 213' 11., 2u:;; portion, 139; - lU~- portion tlefern·d, 28; relatives Mithqii.l, w,~ight of goh.l, 37-38, Gl, G7- by, 3;;0-G1. 7:l, 7fi-71;. ~faund, w,·1gltl, H7-68. 7-t, :!Ill, 31,0. .Monl'lary cxcltang-,· rate:,, 11:.'. Mawanli -.., .., A l-~111',\'il''dl. Monclary ~:v:,tcrn, !JIJ; f1autlu1 .. nt. 1,8. Maya peopl,·s of Yucatan, !11 n., J\loney. See C.1.sl1; iuv,·;;l1d, 1;, !17, 13:,. 11::, :111. Mcccu, 9, 275, 2!)3, 2!l!J, 301; conq11e1:1l of, 202. Mo3guP1sl, 310-311, :rn6-:J67. Medical aid or cnn\ 287, 3·17, 34.9, Mu'fidh b<'n .lahal, Governor of Ye 3f>l-fi:I, 357, 359, 368, 386. nwn, 57, n2-1>3, 151, 20!1, :?Hl. 302, 3·1G. Medina, 7:1. 237, 310; system of wcigl1LH unu measure!:>. See Mu'tiwi~·a b1)n Ahi Sufyau, 237-2:JS. Wcighl>i and nw,1surcH. Muhnnunad 111.·11 'Al,tl Allah al-An~1l1 i. Merchant : 111cdieval, 88; rl'la.il, 113; 331. wholesale, 143. Muhammad ben 'Aud Allah hen Nu Mercury, 90, 104, 108 n. m:1!r, 17:l, 185, 261. Metal: native, 6:i; non-precious, 83 n., Muha111macl bt•11 'Ahd ur-Rahman ben 272; precious, 1:-!, 65-G7, 72, 77- A hi Lay!. Inulrn, 221. 78, 80, 83-8•1, 8!i, 8!J, 9ti, !J9, 107- Muhan11nad L,·11 l la.lt'lll, 184. 109, 111, 115-116, 138, 250, 252- Muhammad 11<·11 Yahyu an-Ni1:1hitpflri, 256, ::n; 1111corruptilil,', 1..0; un :!:~·I . rcllm·d, 65. M11!1an11uad il,11 ul-l!asa.n, 56, 62. Metric system. See Weights and Mea- 108 II., 113 n., 11!.l, 121, 151, 160, sures. 181i, 195, 198, 200 n., 203, 206 11., Mexico, 89-!lO. 207. 210 n., 212 n., 221, 225-226. Middle AgP1:1, 89. 238 n., 212 11., 261-2G2, 27-1 11., Mind : sound, 7, 9, 4fi, 323, 336; un W!l, 316. sound, 7-8, 323, 32-1 n. Muhy 1111-Din ilm ul-' Arn hi, l!Jti, 198. Mine( s): acquired through concession, «1tukalah ,. ( u :;lave und,)r m.rnumls 107, .111-112; -- lnhcrilan,~li, 107, Hion), :wt 113; purchuHl', 107; found by Mules, 15U, 1.'ll. 27:!. a non-Muslim, lH; - ns a result of prospecting, 113, 116; Municipal : funds, 3117; treasuries, nutlormllzatlon of, 10:1, 112-14; :13:: n. nationalizeu, 103-104, 115-17; M unicipalil11.!H, .JU5. pl"ivnt,~ly owned, 113; produce Muslllll, In11\111, 52, HO, 177, 184, 208, of. See Pl'Oduct•; right to ex :nu. 2:n. 2k8, 308, 313, :iir;, :i.n. ploit, 111-16; silver and gold, 90, :l!',(i, ::1;;,, ::111-371, 373. 96, 101, 105, 112-113, 116-117, Musllmts) : de::;litutc, 56, 2S2, 285-88, 274; sale of, 111-115; State con 306, 371, 336; displaced pernons, trol of, 102-103, 106 - l07, 112; 381i; in d1Hlrei-;s, 28•1, 2!J7-:.!!18, not tHxable fo1· %ukftl, 108, 115; 300, :J0•1, :lfl7; l'CO!lOlllll':tlly. in under i-;yst,•mat ic cxploilallon, dl'f)Cndeut, 235, ~.1a; of tl11'11ns, 107, 111. 3, 233, :!-11, 300; 1wedy, l:1, ,,,;, Mlnernl1:1 : a:1 arlir.l••:; of lrad,•, 142- 120, 281-:!K2, :!07, 3:38, :: t::. :: l:•, 143. :157, :!5~}: nl'\\! Coll\'t t: :.'.I:.!; -409- p _;111)_ 101; right of, 26-27, 35, 44, 119- 2b6, :aw. 37-1 u.; o; strnit,·np,t 120, 122-123, 2lH, 250; tr11nsf1•1· m,:an:s, 288, 3·H, :mt-:152.. \1-. .. of, 295, 301-302, 361 n., 366; un '"'" Oq,hnns, nml M uHlilll f 111. known, 121-24. Possessior1 : of wealth for a period ul Oxen ( bulls and cows l, 61, 149, 151, on,• full year, 11, 13-15, 17, ·t:-, 162-163, 165, 175, 180, 249-52, 1,1, 7:i-76, 120. 124, 1a1-a1, 13,, 25·1-56, 335, 350; non-pastured, 14.U, 14'1, 150, 152, lM-56, 161 b2, 272; pasturing-, 82, 162, 16311., lti2, 165, 187, 11J7, 2H!, 221-:./2:!. 164 n., 165, 172; Zakll.t of, Hi2- :!.II• . ..! I !J-2::-iO, 258, 317, 3:!0<121 . 163, 172, 321. Al"o i;ee Nisah. y,:;,r··, term of. See compul11l10r1 Poultry, l,Jl-U2; as articles of tn,d, . Pakistan, 67, 73-74, 76 n., 94. 142-1'13. P11rent1:1 in need, 304. Poverty, 302, 307, 350, 353, 364, 37:l, Partner (s) : Muslim, In taxu!Jlc :J/i'I: dt!llnltlon or, 284-87; dcst ;_ wealth, 48-49, 51, 259-71; non tution, 284-86, 287 n., 296-!1...,; Muslim, 271. strnlt('ned circumstances, 2:,:i, Partncrship(s), 48-·19, 147, 219, 221, 296-:!07, 301, 306. 259-62, 268-70; absolute, 50-51, Preccpl(s) : Quranic, 4, 41, 40-51, ;i!,- 263, 268; contribution of capital 5{i, 78, 101, 132, 199, 260, 211:!- In, 269-270; contl'ibution of work 2R:l, 294-295, 297, 301, 318-31\1, or labour in, 270; of convenience, :1-1 :!. 848, 3:18, 363-:JG•I, 38U. or neighbourly, 264, 268, 271; Precious :;tunes, :!5, ti:\, 67, 74, !J:i-l 1 1• • in manlage, 48-51, 263-264, 268- 121, l!JO, 272, :mi, :17, :130, ::;:1.1 270; onllna,·.v. 202-01, 208 - 71; lux:dullly of, IJ;,, Zallilt 1,t, !•· resulting from business associa U!•, t:!:J, 325 . .\l,.u M'tl Nl:mh tions, 264, 268, 271; resulting l'reservahlllty of agricultural p, o from gifta, 204, 267, 271; resul duce, 12; natural, 106, 200. ting fl'Om inhel'llance, 264, 267, 271. Price : ('OHl, 143, 146; sale, 143. Pearls : 25, 95-100, 121, 190, 272, 275, Privilege : shared, 259. 317, 330, 333; as articles of tra de, 142-143; taxabillty of, 05; Prlvilegt'.d communication : of Zak,l: used as currency, 91 n.; Zakiit payer, 319. 01', 98-90, 123, 325. Also see Produce: agricultural. See Agricultu• Nisab. al produce; apicultural, 144, :/3i Pearl culture, 1'12. 25H, 2H4; of un insect, 22f,-l: Pearl culturh1l(11), J.13. ul lit~ land, 107, ·203, 205, ~·1,. . Pension : regular Zakfit, 306. :!O'!, 212-213, 225, 227, 22!1; II,' 1111:inul, 212,215 n., 274; 11,,tu, PilgTlm( ,i) : poor, 2!10-300. ::i3; non-rs:-.cntiul, 21i; n,,r, Plantations, 20H. pl'l'IHlmhlc, 12, 19ti; of oll--.•. ··' Plat lnum, !JO, 108 n. and mlrrc11, Zakf1t-fr 1·,•, 10,, r Pour : destilull', 5li, 21-ti, 287 n., 288, 2i L; perl!!huhl<', 12. 1!>1; - I'•· 30·1, 3H, 351-3ri2, 363-6fi, 369, l'.1\), 208, 212, 21R. :i,:i; JJl 1' 375, 380, 382-3i<3; fugitives, 286; alJk, 7 n., 197, 200, 211!:,, :!11 needy, 56, 284-285, 351, 372, 383; 214 n., 21h; !--t·r1t.:u:1 u1 ti in !:!lraitenetl circ1m1.~tancPH, 285- 2:!2, 258,261; 01 ·11\.'l'l'Ulll! -411- ,.1111es, 12-13. ·Hl, -17 11., !It,. lUl, Pun;ha:,;,• of crops, 217-218. 10:J-105, 107-lOV, 111, llti-117, J>urclia::.ing pow,!r, !lO-!J:l; potential, :.!Zill, 320, 3:.':!: Zn kal ol, llll, !l~. llH-110, 11:1, 115-llt,, 330; t.,x ahll'., ·IO, 11! 1. :!lll--.!tl2. :.!1H-:!1l7, Cla bisa lwn Mukhariq al-Hiltilt 372. ~11, 21·1, :!17-~3. :.!:.t.!, :.hi l; llll ,,Q[1mu;. ul-Muhlt.,, 6!J. cu]livuted, 21:.!; wild, 213 11., 2::!•, 27:~; Zak[tt-1, «'1', :.!l:!-:!l :-:, :!~f1. C,/ar[it i. Se6 AJ-Qurafi. Q111t:\r, weight, 6!l 11. Prout1<'tl\'1ty : ol 111•• l:11ul, "; 11., 202, !.J1i.i.l, WPight, 67-71. of \\'l',tlll, .. ,c111:tl :,n,I 1,0!1·1,t 1:.I, •/111·ay,,l1 : l1ll1,• of, 21l2-2!J3, 373 n. 1). l'roduct:,, :,111111:tl, Zalcd-1,,·,·. :.'71; llurtubi. i;ee Al-Qurtubl. !inistu•d, 1-1::. il:11J,,-1,1.1,t,,, t-1:.:: llutailia hen Sa'id, 371-372. indu::.tnal. t 1~•-t 1::. 111,wh111,·- 111a<1,•, 1-1:.'; JH't l·,J1;thlt-. :'.:tk,L'.· lt:'11i'a bl'n Klradij, 2!JU. tree, 27-1. r:ailways : State-owned, 104. Protit, 131-35, 1'11, 1-!:H:i. l;i:I, :!,,~- Zakat 25!l, 2GB; nl'!, 111; ~1,:11,·tl, :.!ti.•• H111,,i11s : of, 61. :!-;'O; Z:tlmt-11,•1•, 1::1. 1:;~·- Ha111ad:'l11, 232, 2·10-2-11, 244 n., 245, 2-17-2·18, 318, 37!'i, 377. PropPrty: COlllllllllt, lt•li, 111-ll:!. lH, Han:;0111, 2%, :!50, :152, 3[10. ]lli, l:!:? 1 2ti:t-tlli. :21i!I; 1111111ov ablc, 12G; la\\'tul, 2~1~,: n,o,·ahlr. .RaqalJal> (slave), 23·1. l~!i; l\luslir11, 11 I. 118, :.'tl'.!, :!OJ; !tiles of Zalmt : for ugricultural pro lost and louud, l 18; nalion.tl, duc,•, Gl, 208-11, 213-16; for 106-107; non-1\1 u:-;Jin ·. 11 !l, :'.ll2, C'urrency not,•s, [12-93: «F'ltruh, 20:i; rersonal, !lt.i-!17, 101,-rn.~. 2:;:1, 23li-39; 1or gold, 64, 74-77, 113, l:!8, 1:lS, 111, 17!\ l~S. ~ l '-· 7!l; tor hom•y, 22·1-28; for pns :!-1!1; pl'iV,\ll', ltll.i-ll'i, 113 11.; turi11g camels, :m, 155-59; for 114-16, lHl-1-.!•J, 122, 12!-.; n•ka• p:1 sl111·ing clomi,sl ic unirnnlH, sl'tl, :.W:i; l'i;:1tt111l, 11'/; Hf:tl.,·· )!ii; for JlHHlt11·l11g- IJOl':!Cll, 176, OWllt'tl, 1\-1, J l•i, l::::; ,,t .. J1·t1, l:.:1;; l 71i-17!1, l81i-1S7; for pasturing ;/,11k!lt-fr1·e, 27. oxen, 162 - 61; for pasturing Property holders : c1..1111111on, 111-11:!. sl11iep and goats, 160 - 62; for lH, 116, 122. !H'ar l,; anct pr,·ciouA stones, 98- Prosp,·cting : Gov,·111111o·11t 11::. IJ1;; t1:1; 1or tilt' proliucr of sliver privat I', 113. .ind gold 111in1)s, 10.J-lllti, 109; l'r1..1\'isio11 : year·:,;, J,::.!, t::G, : ,•a1 Iv. 101 ::;illc, 2:!7-:!28; for silver, G3- :J07. :ir,n; z.,k:,t~r, ,.,,. 11 .,11. 1~11;, 1il. i-1-77, 7!J, \)2, !J8, 136, 186; :.!:?ti. for the spoils oI war, 55, 125, Public, MuslirH, 2i:..3, :!S!l, 3()1;, 3ti:J, J.2i; for treasun, troves, 117, 311, 345, 353. 121; for wealth invested In Public Exchequer, 2i-- 1, 2!J 1, :;111 11., tmde, 136-137. 305, 333 n., 3·1 !I, ;l;1 I. Itaw rnaterials, 13G, 142. Public p1·PJlli:-;1•s : buildr11;~ of, ::1i1i-:t1i, 1:,•c<'iJ,l : oflicial duplical•-'. 320-321, 1'111:-;P : taxubhi for :'..tl;;U. 1 :.:. 21 1; 327, 3:lll, 3:l·1, :; 1·1-:H5, 376, 378- Zal,ii.t of, 321. · Rcfuud lo Zakat-paycl', 172-173. ::;,t1.1ry,tL'.-i, 2::-1, 21'!.J, 301 n.; 111untl1 1,, Rchabilltation of M t1lll1111 pool', 2U2- :! t-2:, u1 Zaluit-or1,c,a Is, :::•ll - 294, 301-302, 3UG, 350-55, 3G7, 2:.11. 35!l, 375. Also ,;ce Institutes. Suh!, lJti, 13!l-·12, lH, 17:i, 18b, :.!li, Rental : Zakli.t-free, 221. 21U; of Ul'llclC:-l of t1.;J,•, 25~-2,,H, of ci ops, 198, 21i, 2rn-22u; u1 He:;ponllibllity : of debtor, 20-30, 353; culllvated land, 21i1; of land. double, •18, 2GO; fol' tlw «l<'ilral>, :w-1-:w:,; pric1:, 143; of priva1,, ::.:H, 241-•13; :;hur.,:d, •18-52, 12::!- :q,1cultura1 farm, 22!J; of pri\al.·· 123, 259, 263; !locial, 29-30; for sel'!c11llural farm, 22!J. ~alolt, 7 11., 8-!J, :~:;, 45, 48, fJ:!, hli, !H, lOIJ, 111, 11 ·1-lti, 12:!-:!:,, Sull111 hc11 'A IJd Allah, 20!1. 127-128, 147-148, 175, 193, 205, Sa1wtiu111:l against guilty Zakflt-puy,•r 217, 219-22, 229-32, 2lH, 268-70, ur 0J11ciul, 319. 321, 324, 331, 378. SavingH, ti, 9-10, 24, !.J4, 1-16-147, 275, Retail dealer, 136. 311, :1:.io. Revenue : State, 202, 282; Zaka.t, 283, Schools of Islamic Law, 5, 131, 151- 2S9, 321-322, 33•1, 3:16, 337 11., 1 ;,2, 176, 223, 226, 233, 279. ~:rn. S1•cn•cy : violation of, hy Znkflt-oftl Rewa1 d : to tinder of mine, 114, 116; c1:1b, :120. lo Jlnder of I reallun• trove, 123. Se1id : Zulrnt-fre,-. 2m, 21!), 273. Rice : price of, 76 n. Sc,:1·, w,•1.t.:ht, H2, ti7, 72, 'i·l, 212, 23!,, Road!:! : building and repair of, 305, 2 Hl, :;:,O, 3G7. 3H, 353. Sl'lf-sufliei,•nl'Y : an altitude of mind, Roll, weight, 67-68, 71, 22G; Cairo, ti7; :!S'i, :!!t!). Hedjii,;i, H7-lifi. 8<'1lt•1· of t:,x:11,l,• p10,h1c•\ 217, :.!:!ll Royall i1•:-1, 112. :!:)1J. Rules : rundumcntul, 3-52, 132, J.17, s,·11cullu1 •', 1:m, H2, 223, 221..i 11., :.i2; 1:,:!, Hl7, 36Li. p11v ,1,·, 227-228. s,,,w,,11,,,,..,1,.,. H3, 2:!7-228, 2ao. Hulm~: t H) of tilt! Proplll'l 1._,., 1 , :,, 11-12, ·17, r,2, 57, tilHH, G6-ti7, 72, S,·1 \·,1111 ~lu,.1li111, 23·1; Halurled, 2:.;:,. 75, 80-81, 95-!JG, 104-107, 117; :.! I 2 11 ; ummlariell, 233-35, 3G5. 132-133, 157 11., 160, 177-178, 1Ufi- Sllaf'i, lll!a111, 31 11., fill, 62, 78, 83, 8li, 1U7, mo, 20R-210. 211, 22-1, 2:::i, 11:l 11., 121 11., 152 n., 15:l, lf>'i 2:rn-237. 2,JO, 2GU-Lil, 2uo, :n2- L7ti. l ill, Ul!,, 1!17, 21-1 11., :!l[i 11. :J L3, 31!1, 32H, 331-332, 340-3·1 l, 221, 211, 2·12 n., 2,1:1 n., 2H 11., :1::iti, 3Ul-ti:i, 368, 370-74, 37G. 21i 1-21 :.!, 20:i-WG, ·:!28 n., :1:1:.!. Rupe1·, 9-l, 272. :llil, :: 7 :1 11. Rl\ral : lllstrict, 307; people, 246 n. Sluifiile : ::ichool of Law, 7 n., 25, -t::. ·17-·11', &5-56, 107 n., 157 n., 2<•• Sa'u, measure of capacity, 62, 67-GR, 2;1si, 218, 280, 290, 335, 33Sl, :I<' 71, 233, 23G-•10, 24G. :!83, :.18Li n. «Sadaqal1> (alms, charily), 3-4. «Shului.dat.., 117. « Sa Iii h ul-Bukluid ~. till, 67, G9, 7:?, Sl,:irnhol -413- :-;,,..,.p. :::,. 1-11-H:!, l 1!1, l[,l, l:ili-ti::, :.!:>:i: v,·111><, 10-1; ve,;sels, 75, 7!!, Hi5, 171, 17:l, l ';C>, )Stl, :! 1!1-:.!;,(1, lJ.1, 121; wrougllt, 75, 138, 253- :25[l, :!f17, :!ti:!. :!t; l-thi. 333, 3;)l), ::!5ti; Zakii.t uf, 63-65, 72, 77-79, Si11•1·p and g-oats : 11011-p,t,,l11l'ill;.;, :.!7~; SIH,7, l::!3, :.!ll9, 321, 325. Also pa~tunng. lbll-liil, ltiS; i'.:;.dw, ,.,:;, Nlsir.lJ. of, C:i, Hill-ti'..:. lti!,, 171, :!ti-1-tili, !:llaugllter : uni111uls --114 - :.!7!t-b·J, 2H!), ;;q:,, 311, 323, 327, IJIOtdy-u\:VllCtJ \\·1·;dtl1 :.!'•i'.:: .,; :i31;, 346, 34.!J. :1;, 1, 3o0, 382-303, cu111•1wv uot,·-...... , c·,,,1,·:l•·:. 1 3~r;-3S7; oftic,;iJs, 21,!J; protec l.1Ul\ ,...;: dl'Clt~cl!-.\.'.S, 07, ljJj• }~ ~:. tion, 202, 28·1, 328; t l'Vcnue. See dL.).·Ol\'t'd, ;_~1>, :;!), 1-1::; o: gold. Jt1·Y1!nue: l'ir:ht and i-ci;ponsil,i .;,,.. C ,u,J, ol lllTd:, :,J,cl l]llcl{~, lity of the, 5, 21:lU-1:1:.1. 21>9; sUpl'l•_ J.,.:-1 , i, llill. 11;;,, 170, l,·J, 171;. vi;;ion, 5, 30!J; a 8UfH'l'Visory .\l,,o '''" ,\111111als; ol l1uney. s,,., ug ,'.nt, 280. llum·y; ul liu1 :a·,;. St·" lfo1 St'!:i: Stacie I mder·':;, 131-132, 1:l7, J.10, Hri- lap:-w. :li; l1111it,i of, G5; nut 11· •• l•lii, 20S, 25K tun:li lt--1!1, :!l; ol 11111,LIIJeflt:. :,.;, .., u, 11a111,•11ts; of pa,ituring Stone:,; a medium of exchange, !11. do1111·,,l,c a111111al:-,, Sell Animals; Subsoil : ownership of, 119-120. 01 p,·aJ'i,; and prcciou,; stones. Sufticicncy : material, :!87-288, 2!1!J; :-,,,., J',•:nls, anti l'recious stones; physical fitness, 28b, 2!J!J. n·,;Lut,'d, :!ll, :.!:!-2·1, H:J; of sillc Sufyan uth-'l'hauri, I111iu11, fi6, l!l8, Scl~ Sill,; of ,;ilvcr. See Silver; :.!:.!-1, 238 11., 29G. susp, 111led, :\:!; ol trcasurl! tro Sulayn,an bcn Yasfll·, 177-178. Vt·~. :- .. t~o 'rn~a~urt~ t 1ove8; ol \\'1•al! l1, !1-111, 2:,-:!li, :::.:, S2, 137- , 1::~. 1:·1u, lfJ:!-:, 11 :.!:!l. ~:27, 2JG t _r') ) , 31-1-l(j, 318, 33,1-335, 312, :!f,7, :,!;,~J. ~(;l, :!frl, :!70, 27·1 IL, 315, 355-356, :wo, :n-1, 383-381. . Supervisory body, 30ll. 'l'axa bit• Ul\;l't:a~t'. 7!1- 77. 7!t, !):..;, 137, Surfact' land, ownenlhip of, 119. l'.,.J, l.'i7, 2•i7. Surplu:, of presc1·vable produce, 12, 'J'a.xahlt· i\,fJd1:;), 1::."'. :.!·1\-:....,~,. 1!17. Abo """ ,, .. alllt; areu(s), 'l'.L., tld,· lllll!l L", t;, ..... :,, l l, ·111, '.1f. 347. :138-33!1, 7·1, ~1:.!, !lti, 1:tli, l!'.J, lJ.J, l~ti-h·~. Switzerland, Bll. h•i. :!:j7, 2:,,2, 3b; ,;cale ot, II• Syria, 203, 238. :):,.,,i;, li2, li l-lj5, 15(;, llil-lu2. Taxation llh'tl1od of imlividual, 21;;;. :!ti L, :'li!I; ordinary method or, «TubU(jU.LP. Seti «At-Ta1Ja4al>. 21; 1; Lrn11c8tl ial method of, lf.i·: «'l'aghalluLi» ( no11-Musl1111 conqu,•red t:,:J, rn:i-llili, ln7, 189-lDO, 253. subject), 2fl2-2U·1. Ta:s.-p:i y1·1·, 32H. Tahawi. Seu At-'rahawi. Tax(,:i;) : Government, 4, 104, 109, Tenant : ur land, 21!!-21. n1, 1:n, 12·1. iu7 11., 27'1 n., 328; 'l'<'ITilory , i,·sJ . Mt1.!l~111, •11-12, 1~ mcoml' - , 4, 12, 132; -415- Tl~1) ..... l \\ho:,t' 111'.ul:-, .tr,· r1~t.unc1:1·d :!21, :.!:l~. 2 i•l 11., :!!ll, 325, 3:!9- ~~':!-~J. ~h_)tj, '.};")1-:)[J2. Tin1,.1dili. !Seu .\t-T,nui.dlii. llu1ayya bl!ll Bist.a111, 281. T1t11c. :!ul-:!04. :.!IJ,,-:.!07, :.;:!;·,. olout•k. tT111m 'Atiya aJ-:.nsarlya, 356. :.!01, 203-2ll I. ::u,; Iara!.-,, :!(ll- U u1m Sal ma, 81. 2UG, 2:.!5; ot,j,·, l of, :.!01; w:it··r, l; 11ited ::,tat<'.~. 8!1. :.!Oli-:!1)7. l! r1Halut it•LI i;e1·vant (I:;) : Muslim, 234, Tola. weii;ht, 72-7:l, 7h. :!·J2, 2·17; n,m-.Muslim, 235, 2-14. Ti:lllt', i-li-87, lhl, 1:!."-·l'.'.!l, 271; 1t1li '1 Jqbn il111 ul-H,l11l11, 342. ('lt·s of. Sn, ,\ rl kl1':, Pl l I ad,•; <':lf'ilal. s,·,· , ·:11,il .ti. : '.;tl,at ,,f, 1 hl' ; pt!ISOlla I, X:.l, '-'fi-S7, 94-95, 100, !17. lllh, ]:.;.~. 1:111-::: .. 1;;1.;:..;, ),Ii, l:.l!J, 1·11, 1-l!l-lf>O, 165, 175, 103, t1i.·1. 175, l,l."'i, :..•11,"-i, 'Jl~. :!:!~. :!:'.U :!OH, 217-211', 227, 2:10, 272; total, U!l-150, 1Sll. l'lli. Tra,kr, 1:10. 13G, :?:;1, Usuty, l!l9. Trad,'.srwople : :,I 11,;:1111. 131). 'Uthntan L>en 'Affan, 238, 244 n., 279. Tran,:1,01tat1011 I.H:llrli•·:-, : 1oi- \\'.l)'· Ptility : daily, rns, 271. fare1 s ill d, ...,t t t·~~. ~!5:L Tra\'l·llt'rn. :-,,~, \\', .., 1,11,•r. \':tlu,• : ll!'tistic, 83-8·1, 138; cost, 143- Trca:.;urc : l,idd1·11. 11, 115, 258-25!1; dt!cn•ase ln, 13-14, TteasUl'l' troVl'SIS), J:!--1::, !Hi, 111·1-107, 1:ll, 1-t:t, lhH, 2:,1, 251; tncr9ase 112-11:l, 1 Hi-:!::, l :.!1-1::!1,, 1;:2, ill, H, H3, 251, 253, 255-256; 139, 250, 3:!0; :uumt hy M11sli111ti, la:;ting, •1, 10, 27, 82-83, 86, 92, 121, 123-12-1; f,J11tH.l \\il11t11 ,\lus 07-98, 106, 10S, 188, 196, 200, l11n tnritory, l:!1, 12-1; fo 111d !J.v 271; Jess profit, 143; limited, 82; 11011-:Mui-li111s, l:ll, 12·1; fou11d plus protit, H:l; surplus, 133; within non-J\111~li111 tt•rt'ilo1 ~·. lolal, l~O. 1:.:::-1:.; I; f<•1111tl u11 St,1t,·-own,·d \·,··~•·tnlilt-,; : fr,•sh, Zaltflt-free, 12, prciJH'l'ty, 1:.;::; fmmd in t I·.,· wtl 1!17, 20!), 212. dcn1,•:i:; 01 11101111l,1111:l, J :!l II., l:!3; of l\lw,lilll uri 0 1n, 117-19; ,it V<'lticks, etc. : Zakat-free, 274. 11un-tlu,ll111 011;..:·in, 11·;.l!I; 1•'• covenid front !l,c ~,ia, l'l<.:., 1:!l, Wage:;, 2:i, 2:l5; daily, 2·1. 123; tuxab1l1ty of, 11:.J, 121; z~ \Viii! bcn Hajar, 315. kfi.t of, .117-l!l. 121. :ns. 0h5 11 .. \Y.tnt and distre,;s : control of, 291, 386 n. 311\l, :t-1:-,. 3lili, 388. Tureo111a11 peopl<·,; ti 11,li111, l!-,S \\'aqidi. ~t,C .\.J-\\'/lqidf. \\':,r : - aJfectl~d u1·1'a(s), 377-79; of 'Ubahl Allah 1,,~11 !\lu'adlt ,,1.'A111>a, 1, dl'!enct•, Uk, :.!():,, 301, 347, 352; ::n. pns,m,•1·s, 2:l5, :!ll6, 306, 352; re llhllll : hat tie of, 121'< l 11ge,•s, ill usltm, :I02-303, 352, 3~6. '\J1Jtar lwn 'Abd 111-.\1,1.~. :•:: I 11., :.;;;,, , \ I ;o ,.;t·t, Poor; rel id', 380; suf- 2H 11. 1ct <.'l'ti, 11011-colll batants, 126, 'llntar hen Hufs li1·11 Ul1iyatl1, 3711. :lkO, :181, :If-Ii. ·t :niar llm ul-li:liattah, ti;J-1, 1, ,,G. '/<1- \\';1rl:tn! : uggr,·~l:liv,·, 118; luwful, 71, 79-80, l!,7. 177-711, li,E, ::L 1'l, IO I, :!!JK. ---- •1ltj -- \Va.~11 lwn ·At,d 111-A'ala, 30b. Chth.:t·alt-d, l:!:;, :::.!~: n,·,..•;'v .Lr· \\.';1::.,1,. 1111·a,;u1 •· ut 1·apadly, 67-liS, "llJ•·d, 13!'1; 11on-·1pp,1•·11t, 2,:1 1 71. """· :tlU, 3:?~; 1n, : .. t.:1·v.~:.i,·. 1·,1: 1 11·,:11t-. 1111; pn,d11cl1\'<.:, li, 1 ·. \Vat,•, u1,;plac"m"nl : 1nethod of, ii. 1 : 7, J'fOtlUl'll\'tl.\' tJ!, I.~; J1t\Jh>1:;•1 ' \\':iy uf Allah·· ~t'" Caui;e of All11h. , ,·,·n·:,s,· in t;i;tahl•• a111111mt ot. \\'aytarc,·\liJ : Muslim, 2!.l5, :mo, 3U3- I I; )'lltchu,;1•d. 1:1u, J:l!I, 1:,::.1.·, I 1 ::on, 3·15, 3·1!1, :1r,1, :l!i3, :in3-31H. "1~1i. 170, 17~,. 2:,~ 4 :!;)!•: r.•11 , •• :a,o, :!82, 3Hti. 1 ,•1,di11g saJ ol, 322-323; lawlul 111ean8 111' \\'t•t:: 1l, ,llld Jlll?H~lUl'l'S: Gt't't'f) ]t1 ;1:1 I acquisilio11 of, 139; lawfully ac •;ystem, 66; Medina systt·m. ,· quin•d, 138; 1,:t for rent, J.IIJ; lill-li!J, 71-72, 74, 131, ]31J, lei lo:;s of, :Iii; loss :-iimulated, h7, :!~6; metric sylltem, 7:!; l'P1 !1!1, 101, 11 !,, I '.'fi, 11!), 17G, 1 i,:1, .•.~;;ll'lll, 66; troy :;y:,,t,·111, I; 22:l, 2:12: lo:;t, ·IIHl, 87, Ill,, )(10, \Vl')f.,r,: : nalioual, ::i,,IJ; ,.. ,, ". 11:,, 121, l:.!·1-J'.!;,, 128, H!I, 17:i p11l,lic, :1. l,..ti, 1~l:t, :.!:!~~. :~:~~ ~ lo:it aud 1w111tl, JJK, 121; lllllllcioUH d1;; \\'111·:it : pric1• or, 7:1-7-1. 7<, 1:,,; • )Hllial ol, S7, :l!i, ll!i, 12!i, J·l!l, luU of, 61. t7n. u1:1. 22:1. :i:l:.!; m11llclo11:,ly -417- \\"1 \\'01111•11 : u,·ru·mlrnt, 213; ul 111cau,;, hursing- of funt.ls, 28!.l, 33•1, 341; 213; n,·,•dy, 359. ctispem;arics, 301-302, 307, 351, 353; distl'ibutlon of, 280-83, 306, \\'o,,d: u.s .u, article of trade, l·U-143. 309-310, 333, 342, 344, 347, 350, 3Ml-3HO, 387-38S; of domestic ,mi11w.ls. See Animals; educa \ .ii.ya locu Buka1r, ,9, 329. tional institutes. See Institutes; Y" ·J :1 hen ~l uha1,1111ad 11>11 as-Sakan. an essential duty, 3l!J; evasion or, S7, 91-\15, 101, 115, 125, 149, Yahya bt>n Yahya, 51. l7i. l!i·l, 313. 176, 194, 223, 2:12, 25S, 283, 322, 315, 372. 331-332; exemption from, 9, 27- Yearly inct case : in h1·1 ds 11nd 1locks, 28, 40, 82-84, 91, 96, 117, 146, 38-3!1. 176, 179, 212, 275; expenditure. See Expenditure; fill'S and re \' ,.llll'II, 57, 62-63, 151, 209, 281, 3•lti. cords, 289, 320, 338, 340, 343- \ u,-,11 b,•1: !\I usa, :1:u. :H-1, 3li0, 378; forclblt• discharge of dues, 87, 9!>, 101, 115, 125, Z,da1·, [111ii111, 31 n .. 62, 151, 176 n .. 149, 176, 194, 223, 232, 258, 283, 21:! II. 322-323; forcible levying of, 283, Za111ab, wife of 'Abel Allah bcn Mas ~2-1; - free interva](s), 18, 21-23, 'i1d, 1, 1. :rn2. ::ti, 38, 56, 62, 6•1-66, 156-59, 161, Zal1,il .,,-,·01111ts, :l:11, ;131,; au iLl't 1,;2 11., 16:1-161, 2&7, 21l7; fund, ul \\'lll snip, 21:s-1: a, h11i111strat1on 10-1, 112, 116, 121, 203-204; of. ~"" Ad111ini:,t rntion; admi- funds levied in ldnd may be 111:,tl auv,1 sl'l-up. ;;,._1,; 111h11i11is HOl 4 1 ,, \ 10ur amt uuty 01, ;;1:;.:n J, :illi informer(s), 289, 3·13, 34.7; :;:w. 322. 3-12-3-13 .•,1,, .. 1;, 3-19; - - 111easure1·(s), 289; in charge of Zaka1 -e,•11t1·e, ~:.;9, treasurer(s), :Hl, 344.. :HO, 3-17, 355, 3li0; uescrvlng, Zakftt-payer(:i), 36-37, '14, 48, 62, 66, 111'edy, poor, 290-291, 301, 351; !:10, 91, 96, 100, H,3-56, 160, 162, honorary, 292: liable to dilmtis 171-172, 186, 189, 198,' 214, 241, ,ml, 319: liablP tu punisllrnenl. 279-280, 287. 28!1, 2!15, :l08-309, :i2u, 355; n•:,1,un,-.11>1!ity 01, 311. :;n .312. :11-1 22, 32li-32, 3-tl n., 317, 320; sular.v ur. St>t• Sal,-'r.Y; :H !t, 3t>0-3tl1, 36:, - :Hlti, 374 n., uccountant( s). 2.<.,!1, 3::-1. :mo. :JS~; bel1:1v10ur an,1 duly of, 311- assembler(s), 28!1; :n:i, 318, 332; ctishorJPst conduct - clcrk(s), 289, 3:1-1. :H:i, 31;0; uf, 86, 91, 100, 11:,, 12·1, J.18, 175, collector(s), 17::, 27!1, 289, 19:;, 222, 232; guilty of default, 313-314, 317, 320-22, ::2,i-327, 51-52, 115, 223, 232, 268 - 269, 332, 334; behaviour a11d dut.v :.!'l:J, 308; liahlc to punishment, of, 314-315, 332; S7, 101, 115, 125, H!l, 176, 194, custodian(s), 289, 33.J, 310· 22:J, ::!32, 258, 283, 322-323; lo 3-11, 344-345, :;:,.1-:1c,fi, :Hlo, yally of, 86, 9-t, 100, 115, 124., 375, 377, 379. Alsu ,,,.., Care 148, 175, 193, 222, 232, 322; 1:1ta taker; tu~ of, :l87. uisltibutor(s), 2S!I, 33.J, 34-1- Zul1air hen Harb, 288, 3Gti. 345, 354, 377, 379; Zultri. See Az-Zuhri. - 4:.W-