The Sahabah رضوان الله عليهم understood that zakah was to be collected from business inventory:
– Narrated by Amr Ibn Hammaas on the authority of his father, he said,”Umar (Ibn Al-khattaab) ordered me; he said,”Pay the zakaat from your money.” So I said,”I don’t have any money except for pouches and skin”. So he said,”Estimate it (the value) then pay it’s zakah.” [Recorded by Imaam Ahmad]
– Abdur-Rahman Ibn Abdin Al- Qaarry said, “I was in charge of bait al-maal in the era of Umar Ibn al-Khattab (رضي الله عنه ) and if Al-Ataa’ came out, he would collect the wealth of the merchants. Then he would store it…” [Ibn Abee Shaybah Vol.3 Pg.184]
Benefit: Shaykh Saalih Al-Fawzaan (حفظه الله) mentioned,”And how do you take out zakaat al-urood? It is established at the completion of a full year…a fourth of a tenth…”[Mulakhas al-Fiqhi Vol.1, Pg.277]
Example: For the one who has business inventory, at the end of a full year, he adds up the total value of his merchandise; if it reached the nisaab then he must pay zakaat for it.
The nisaab for gold is twenty mithqaal which equals 85 grams of pure gold. The nisaab for silver is 200 dirham which equals 595 grams. If the inventory value is $40,000, he (the merchant) pays $1000 (a fourth of a tenth). If it is $80,000 Yemeny Riyaals, then he pays $2000 Yemeny Riyaals.
Benefit: I approached Shaykh Fath Al-Qadasee (حفظه الله) and I asked him, “What is the total value amount of merchandise that makes it incumbent on a business man to give zakah from it? He replied, “That which values around three hundred dollars or more he must give zakat from it.” As we mentioned earlier, this is the position of the majority of the Scholars (of Jurisprudence), the likes of the Sahabahرضوان الله عليهم, the four Imaams, Shaykhul-Islaam Ibn Taymiyyah, Shaykh bin baaz, lijnatul-Daaimah (The Permanent committee), Shaykh Ibn Al-Uthaimeen رحمهم الله, Shaykh Saalih al-Fawzaan, Shaykh Yahya Al-Hajooree حفظهما الله and other than them.
Note: Recently, a beloved brother of ours sent me two fataawa from our Shaykh Yahya ( حفظه الله ).
عنوان الفتوى: زكاة عروض التجارة إن كان على صاحبها دين يقيمها/زكاة عروض التجارة و حكم زكاة الحبوب.
Wherein, he mentioned his view that Zakaat al-Urood is not obligatory. This fatwa of Shaykh Yahya dates back to the 5th of Shawwaal 1423 Hijriyyah. However, I remember the Shaykh mentioning his position regarding the obligation of paying the zakat of business in one of his classes. Shaykh Abdul-Hameed and Shaykh Fath al-Qadasee recently confirmed that Shaykh Yahya retracted his prior position (not viewing Zakaat ul Urood as an obligation).
The topic of Zakat ul- Urood is very detailed and expounding, [and] upon it deserves more time and effort than I have allotted. For those who are further interested, then they can refer to the books of Fiqh.
I thank Allaah for making this humble effort easy. Success is from Allaah. الحمد لله رب العالمين.
Mundhir ibn Muhammad
15th of Safar 1436H
Is it incumbent upon a merchant after the passing of a whole year to check the value of his merchandise in order to see if it has reached the *nisaab and then give it in zakah to the poor?
*Nisaab is a legislated value amount that if reached it is obligatory to pay zakaat for it and if the nisaab has not been reached then paying zakat for it is not obligatory.
The Scholars have differed regarding this matter. However, the majority of Scholars view its obligation.
قال شيخ الإسلام ابن تيمية رحمة الله عليه :الأئمة الأربعة و سائر الأمّة-إلا من شذّ- متفقون على وجوبها في عروض التجارة،سواءً كان التاجر مقيما أو مسافرا و سواءً كان متربصا -و هو الذي يشتري التجارة وقت رخصها و يُدخّرها إلى وقت ارتفاع السعر…(مجموع الفتاوى)
Shaykhul-Islam Ibn Taymiyyah (May Allaah’s mercy be upon him) said,”The four Imaams (Imaam Ahmad, Ash-Shaafiee, Maalik and Abu Hanifah) and the entire Ummah- except for the one that is alone (shaath), are in agreement regarding its (the zakah) obligation which relates to inventory of the business, regardless if the business person is local or has traveled, and regardless if he is an opportunist (the one that buys a business at a time when it is inexpensive and he stores it away in a time the prices are high…” [Majmoo Al-Fataawaa (45/25)]
The following are some of the proofs presented by the Scholars who view the obligation of zakat-uroodet-tijaarah (giving charity for a particular, legislated amount of business merchandise):
1-Statements of Allaah,
خذ من أموالهم صدقة تطهّرهم و تزكّيهم بها (التوبة ١٠٣)
و الذين في أموالهم حق معلوم للسائل و المحروم (المعارج ٢٤-٢٥)
و أقيموا الصلاة و آتوا الزكاة و أطيعوا الرسول لعلكم ترحمون(النور٥٦)
يا أيها الذين آمنوا أنفقوا من طيّبات ما كسبتم و
ممّا أخرجنا لكم من الأرض(البقرة :٢٦٧)
Shaykh Muhammad Ibn al-Uthaimeen (رحمه الله) stated regarding the previous mentioned verse,
“This is the zakah, it’s obligatory (to give from), that which comes out of the earth and, it’s obligatory regarding the goods we have received.” [Fathu thil Jalaal wal ikram bi sharh bulughilmaraam. Vol.3 pg.80]
2- The Hadeeth narrated by Samurah Ibn Jundubرضي الله عنه), “Allaah’s Messenger used to order us to deduct the sadaqah from what we would be preparing for trade.” Recorded in Sunan Abee Dawud . It’s chain is feeble (ليّن), meaning weak. Al-Haithamee and other than him declared it to be weak.
-The weakness of the previously mentioned hadeeth is from what causes some of the scholars to differ regarding the obligation of paying zakat on business merchandise.
From the sound hadeeth mentioned as a proof of the obligation to pay zakat on business merchandise is the statement of the Prophet (صلى الله عليه و سلم ) to Muadh رضي الله عنه, (when he sent him to Yemen ) “…Inform them that Allaah has made it incumbent upon them (to pay) charity from their wealth, which is to be taken from their wealthy and given to their poor.” [Bukhaari and Muslim]
-Shaykh Ibn al-Uthaimeen (رحمه الله) stated , regarding the previously mentioned hadeeth,”He, (صلى الله عليه و سلم) said, “..from their wealth”; and there is no doubt that urood at-tijaarah (business inventory) is wealth!” [Sharhul-Mumtee’ Vol.2 Pg.664]
The Prophet (صلى الله عليه و سلم) said in the famous hadeeth,”Verily, deeds are solely judged by intentions.