Nisāb (Minimum Taxable Limit) for Gold
There are two taxable limits of gold: The first limit is 20 mithqals (Sharī’), one mithqal being equal to 3.456 gms. Hence when the quantity of gold reaches 20 mithqals and other requisite conditions are also fulfilled, one should pay1/40th part of it, which is equal to 1.728 gms, as Zakat. And if the quantity of gold does not reach this limit, it is not obligatory to pay Zakat on it. The second taxable limit of gold is applicable when gold, in addition to 20 mithqal sharī’ is further increased. If an additional of 4 mithqal sharī’ takes place to 20 sharī’ mithqals, one should pay Zakat on the total quantity at the rate of 2.5%. and if the addition is less than 4 Sharī’ mithqals, Zakat will be payable on 20 sharī’ mithqals only; and it will not be obligatory to pay it on the additional quantity. The same rule applies as and when ongoing additions take place in the quantity of gold, like, if a further increase of 4 mithqals takes place, Zakat should be paid on the entire quantity, and if the increase is less than that, no Zakat will be payable.
Taxable Limit of Silver
There are two minimum taxable limits for silver: The first is 105 ordinary mithqals, equal to 483.88 gms. Therefore, when the quantity of silver reaches that limit and other necessary condition are also fulfilled one should pay 2.5% of it as Zakat. And if the quantity of silver does not reach the aforesaid limit, it is not obligatory to pay Zakat on it.
The Second limit of silver is when there is an addition of 21 mithqals, that is, if an addition of 21 mithqals takes place to 105 mithqals, the Zakat should be paid on 126 mithqals. If the addition is less than 21 mithqals he should pay Zakat on 105 mithqals only, and no Zakat is payable on the additional quantity. The same rule applies as and when ongoing additions take place in the quantity of silver, like if 21 mithqals are further added, he should pay Zakat on the entire quantity and if the addition is less than that the quantity which has been added and is less than 21 mithqals, is not liable to any Zakat. Thus, if a person gives 1/40 of all the gold or silver he possesses, he will have paid the obligatory Zakat and sometimes even more than that. For example, if a person has 110 mithqals of silver and gives 2.5% of that, he will have paid Zakat on 105 mithqals which was obligatory, and also something on 5 mithqals which was not obligatory.
These are the basic rules with regard to Zakat. Those who wish to study this in more detail may refer to the books of Jurisprudence.
Zakat of Fitra
At the time of sunset on Eid ul Fitr night (i.e. the night preceding Eid day), whoever is adult and sane and is neither unconscious, nor poor, nor the slave of another, he should give, on his own behalf as well as on behalf of all those who are his dependents, about Three kilos per head of wheat or barley or dates or raisins or rice or millet etc. It is also sufficient if he pays the price of one of these items in cash. As per obligatory precaution, he should not give from that food which is not staple in his place, even if it be wheat, barley, dates or raisins.
We must remember that the immediate benefit of Zakat of Fitra is that one shall be safe from accidental or destined death the following year. It is related from Imam Ja’far as-Sadiq (a.s.) that he told his financial secretary to pay the Zakatul Fitra of all his family members and not to overlook any of them. “Because if his Zakat is not paid I would be in constant fear of his demise.”
“What do you mean by ‘demise’?” asked the secretary.
“Death”, replied Imam (a.s.), “And its reward is the acceptance of a month of fasting.”
Imam (a.s.) also said, “Zakatul Fitra completes (perfects) the fasts of the month of Ramadhan.”
Zakat can be spent in eight ways as mentioned in the Holy Qur’an.
Disposal of Zakat
Holy Qur’an says: “Alms are only for the poor and the needy and the officials (appointed) over them, and those whose hearts are made to incline (to truth) and the (ransoming of) captives and those in debts and in the way of Allah and the wayfarer.” (Surah at-Tawba 9: 60)
Zakat can be spent for the following eight purposes:
(1) It may be given to a poor person, who does not posses actual or potential means to meet his own expenses, as well as that of his family for a period of one year. However, a person who has an art or possesses property or capital to meet his expenses, is not classified as poor.
(2) It may be paid to a miskin (a destitute person) who leads a harder life than a Faqir (a poor person).
(3) It can be given to a person who is a Wakil of Holy Imam (a.s.) or his representative to collect Zakat, to keep it in safe custody, to maintain its accounts and to deliver it to the Imam or his representative or to the poor.
(4) It can be given to those non-Muslims who may, as a result, be inclined to Islam, or may assist the Muslims for fighting against the enemies, or for other justified purposes. It can be given to those Muslims also whose faith in the Prophet or in the Wilāyat of Amir ul-Mu’minīn in unstable and weak, provided that, as a result of giving, their faith is reinforced.
(5) It can be spent to purchase the slaves to set them free, the details of which have been given in its relevant Chapter.
(6) It can be given to an indebted person who is unable to repay his debt.
(7) It may be spent in the way of Allah (S.w.T.) for things which have common benefit to the Muslims; for example, to construct a mosque, or a school for religious education or to keep the city clean, or to widen or build tar roads.
(8) It may be given to a stranded traveller.
(9) These are the situations in which Zakat can be spent. But in situation number 3 and 4, the owner cannot spend without the permission of Imam (a.s.) or his representative; and the same applies to the 7th situation, as per obligatory precaution.
Recommended (Mustahab) Zakat
Zakat is recommended in seven things:
1. Wealth: That is the money collected by a person to use in business transactions.
2. Rice, grams, lentil, Vetch etc. But there is no Zakat on vegetables like brinjals, cucumber, water melon or musk melon.
3. Mare
4. Jewellery and embellishment should be given to believers for temporary use.
5. Hidden or buried treasure which cannot be spent. One year’s Zakat is to be paid on it, if the individual is capable of it.
6. When in order to avoid paying Zakat a person disposes off his taxable limit. In such cases it is recommended for him to pay Zakat on the balance at the beginning of next year.
7. Income from lease hold property like house, shop, orchard or public bath etc.
Other Wajib Taxes
Another important religious duty is Khums. It has been prescribed as the share of the Messenger of Allah (S) and his progeny (a.s.) as they cannot accept Zakat. Anyone who withholds a single Dirham of Khums will be included among those who had usurped the rights of Āle Muhammad (a.s.) and those who had oppressed them. Anyone who denies the obligatory nature of this duty is an unbeliever as Khums is one of the principal articles of faith. The relevant Qur’anic ayat and the traditions of Ma’sūmīn (a.s.) are given below: “And know that whatever you gain, a fifth of it is for Allah and for the apostle and for the near of kin and the orphans and the needy and the wayfarer, if you believe in Allah and in that which We revealed to Our servant, or the day of distinction, the day on which the two parties met; and Allah has power over all things.” (Surah al-Anfāl 8: 41)
Imam Ja’far as-Sadiq (a.s.) says, “Since Allah has made Sadaqah Harām on us (Ahl ul-Bayt) and prescribed Khums for us, Khums is Wajib and Hadiya (gift) is permissible for us.” (Man la Yahzarul Faqih Vol. 2 page 41)
Imam Baqir (a.s.) says, “It is not permitted for anyone to purchase anything from the money on which Khums has not been paid and until our right has not reached us.” (Usūl al-Kāfi Vol. 1 page 545)
Imam (a.s.) also said, “The most difficult situation on the day of Qiyāma will be when those eligible for Khums will arise and claim their rights from those who had not paid Khums.” (al-Kāfi Vol. 1 page 546)
Widening of Sustenance, Purification of wealth, Savings for the future
A friend, businessmen of Imam Riďa (a.s.) wrote to him from far seeking permission to spend from the amount on which Khums had not been paid. Imam (a.s.) replied: “Indeed, the Almighty Allah is widely merciful and kind. And the Almighty Allah has promised rewards and good recompense for those who will obey His commands. And there is penalty for those who act in contravention of these laws. Certainly only that wealth is permitted for a person that is allowed by Allah (S.w.T.). Doubtlessly, Khums is our need and a command of our religion, a channel of sustenance of our friends and it is to be spent to protect our honours. Meaning those from whose side we are at the risk of being harmed.
So, do not avoid paying Khums to us. And as far as possible do not deprive yourself from our supplications. Indeed, Khums is a saving that will benefit you on the day of affliction and helplessness (Qiyāma). A Muslim is one who fulfils all that he had vowed with regard to servitude and obedience of the Almighty. One who accepts by his tongue but denies in the heart is not a Muslim. (Wafi – Kāfi – Tahzīb)
Hazrat Hujjat ibnul Hasan (a.t.f.s.) sent a letter to Abul Hasan Asadi through his special representative Muhammad bin Uthman. Therein he says, “In the name of Allah, the Beneficent, the Merciful. Curse of Allah and the angels and all the people be upon the one who considers permissible for himself a single Dirham from our money (wealth).”
Abul Hasan Asadi said, “I thought that those who are cursed here are those who considered any type of Imam’s property Halāl for himself. Thus by the One who sent Muhammad as a great giver of good news. I saw that the writing of the letter had disappeared and in its place the following appeared: Curse of Allah and the Angels and all the people be upon the one who takes even a Dirham without our permission from our property (rights of Sadāt).”
When does Khums become Wajib . How is it spent?
Khums is obligatory on the following seven things:
(i) Profit or gain from earning.
(ii) Minerals.
(iii) Treasure-trove
(iv) Amalgamation of Halāl wealth with Harām.
(v) Gems obtained from diving into sea.
(vi) Spoils of war.
(vii) A land which a Zimmi Kafir purchases from a Muslim.
The detailed laws for each of the above have been discussed in Tauzihul Masael. Khums should be divided into two parts. One part is for the Sadāts which should be given to a sayyid who is poor, or orphan or who has become penniless during journey. The other portion of Khums is for Imam az-Zaman (a.s.) which should be paid to his qualified representative during Ghaibat or it should be spent in the way permitted by the representative who is fully qualified.
The book Kalematul Tayyabah has forty incidents that illustrate the benefits of helping the Sadāt and the merits of being kind to them. We shall be content to narrate one of those incidents here. The incident has been recorded in books like Arbaīn, Muntakhabul Dīn, Fazael al-Shazān, Tohfatul Ahzār and Wasīlatul Māl. It is narrated through authentic chain of narrators that Ibrahīm bin Mehran said: In Kufa I had a good-natured neighbour by the name of Abu Ja’far. Whenever a Sayyid came to him asking for something he would give it to him. If he paid for it Abu Ja’far accepted the payment, if he didn’t, however, Abu Ja’far instructed his assistants to record it in the ledger of debts under the name of ‘Ali Ibn Abi Talib (a.s.). This continued for quite some time and when his financial conditions worsened and he became poverty stricken he took out the ledgers and tried to recover his debts. If the debtors were alive he sent his servants for recovery of debt but if the person was no more or had nothing to repay, Abu Ja’far would strike out the name from his register. One day he was sitting near the entrance of his house poring over the ledgers and a Nasibi (one who is inimical to ‘Ali (a.s.) passed by and taunted Abu Ja’far. “How about your greatest debtor – ‘Ali? Did he repay your debts?” Abu Ja’far was hurt at this taunt and the same night he dreamt that the Holy Prophet (S) was sitting with Imam Hasan and Imam Husain (a.s.). The Messenger of Allah (S) asked, “Where is your father?” Amir ul-Mu’minīn ‘Ali (a.s.) replied from behind. The Prophet (S) asked him why he had not restored the debt of Abu Ja’far. ‘Ali (a.s.) said, “I have brought this for repayment.” So saying he took out a white woollen bag and gave it to Abu Ja’far. The Holy Prophet (S) told him to take it and whenever their descendants came to ask him for something he should not spurn them and added that after this there shall be no problem for him.
Abu Ja’far awoke and saw that he was holding the same bag that ‘Ali (a.s.) had given him. He shook his sleeping wife and told her to put on the light. When the bag was opened it was found to contain one thousand Ashrafis (Gold Coins). The wife said, “O Allah’s slave! Fear Allah, I hope the difficult times have not compelled you to obtain this money by cheating other traders.” “Certainly not!”, said Abu Ja’far and narrated the whole incident. Then he got out his ledger and calculated the total amount in ‘Ali Ibn ‘Ali Talib’s account. He found it to be exactly 1000 Ashrafis. Neither less nor more.
Dependant Members of the Family whose expenses are obligatory on us
The obligatory expenses that one has to bear are those of one’s permanent wife who is obedient, ones children and grandchildren and so on. If they are in need it is Wajib to spend on them. Similarly the parents, grandparents and so on. If they are in need it is Wajib to spend on them provided one is capable of bearing the expenses. That is if he does not do so it shall be considered an act of Qat’a ar-Rahm which is discussed in the first volume of Greater Sins under the particular topic.
1. Recommended Charity
Charitable expenditure has been highly recommended in the Qur’anic verses and Mutawatir (frequently related) traditions with emphasis on particular occasions like Friday, day of Arafat, month of Ramadhan and for special people like ones neighbours, relatives etc. Sadaqah is the cure for maladies, a deflector of calamities, the cause of sustenance. It increases wealth and protects one from sudden calamities like, accidental death, burning, drowning and madness. It is reported to avert seventy calamities. The result is better depending upon the amount given in Sadaqah. There is no minimum limit either. Even a date can be given as Sadaqah.
2. Hadiya (Gift)
It is a gift which a person gives out of goodwill to increase the bonds of friendship. It can be given either to a poor or a rich believing brother. If one gives it with the sincerity of intention of seeking the nearness of Allah (S.w.T.) it is one of the best forms of worship. Amir ul-Mu’minīn ‘Ali (a.s.) has been reported to have said, “If I give something as a gift to my believing brother, I consider it preferable than giving it in Sadaqah.” (al-Kāfi Vol. 5 page 144)
3. Hosting treats for Believers
Numerous traditions speak of the merits of having believers as guests and of treating them to food and drink etc. It is one of the characteristics of the Prophets (a.s.). Narrations state that seven days had passed and Amir ul-Mu’minīn ‘Ali (a.s.) did not have a single guest. He says, amidst sobs, that, “I fear lest the Lord has removed this mercy from me.”
4. Known rights and the rights of those who are deprived
It is an amount that person has fixed for himself which he will spend on the needy and his relatives. It can be every day, every week or every month. Thus, the Almighty says in Qur’an: “And those in whose wealth there is a fixed portion. For him who begs and for him who is denied (good).” (Surah Ma’ārij 70: 24-25)
It is narrated from Imam Mūsa Ibn Ja’far (a.s.) that Bani Israel was a righteous man who had a kind hearted wife. One night this man dreamt that he was told that the Almighty had fixed a particular life span for him. Half of it was to be in prosperity and other half in difficulties. He had the choice of whichever life he desired first and whichever condition he desires to have in the later life. The man requested for some time as he wanted to consult his wife as he had always sought her counsel in important matters. Next day he related the dream to his wife who told him to ask for a prosperous life first. She said, “And hurry up to obtain it. May be Allah (S.w.T.) desires to grant us with His bounties.”
The next night when he was asked in his dream he said that he wished for prosperity in the earlier part of life. He was told that his wish shall be fulfilled. Thus he began to receive all types of bounties and comforts. His wealth and property increased. Then his wife said, “O slave of Allah! Now you help your relatives and other deprived people. Do good to them. Give that particular thing to that neighbour and something to that friend of yours.”
This man followed the advice of his wife and was not stingy in giving his wealth in charity. In this way half the life passed. Again he dreamt of the same person and he was saying, “You were not stingy in charity, therefore the Almighty had decided to grant you prosperity in the later half of your life also.”
5. Haqq al-Hisad
It is the distribution of handful of food grains at the time of harvest before paying Zakat. It is given to passers by. The Almighty Allah (S.w.T.) says, “…and pay the due of it on the day of its reaping.” (Surah al-’An’ām 6: 141)
Since these two types of Sadaqahs have been greatly emphasized in Qur’an and traditions we have mentioned them separately.
6. A Goodly Loan, Qard ul-Hasan
It is a loan given to a needy Muslim. Imam Ja’far as-Sadiq (a.s.) says, “It is written on the door of Paradise that there are ten virtues of giving sadaqah and eighteen for giving Qard ul-Hasan.” (al-Kāfi)
Imam (a.s.) also said, “When a believer gives a loan to a believer for the sake of Allah (S.w.T.)’s pleasure, Allah (S.w.T.) considers this loan as Sadaqah till the time it is returned.” (Wafi)
For every moment that he gives respite to the debtor he gets the rewards of the loan as though it were Sadaqah. Because in spite of having the right to demand his money he gives respite. It is as if he had given that amount in Sadaqah, again. Thus he becomes eligible of other recompense of this amount, that is the reward of giving it in Sadaqah.
Apart from this the same Imam (a.s.) has mentioned that “Māūn”(household items) whose neglect is promised punishment by Allah (S.w.T.) in Qur’an is not Zakat. It denotes giving loans to the needy people and giving items of daily use to people for temporary use.
Abu Basīr told Imam (a.s.), “Whenever our neighbours borrow something from us they return it broken and in damaged condition. Would we be sinners if we were to refuse them?”
“If they are such, there is no sin on you,” replied Imam (a.s.).
7. Giving Respite to the Debtor or Condoning the Debt
Regarding those who are unable to repay the debt, Imam Ja’far as-Sadiq (a.s.) says, “One who desires the shade of Allah (S.w.T.) on the day when there shall be no other shade should give respite to his debtors or condone him the debt.”
The Messenger of Allah (S) says, “One who gives respite to the helpless debtor is given the reward by Allah equivalent to the Sadaqah of the whole amount for each day till the debt is repaid to him.”
Hazrat Imam Ja’far as-Sadiq (a.s.) was informed about a person, Abdur Rahmān Ibn Sababa who was claiming his debt from a deceased person. Even though people told him to condone the amount he was not prepared to do so.
Imam (a.s.) said, “Woe be upon him. Doesn’t he know that if he condones it, for each Dirham Allah (S.w.T.) will bestow ten Dirhams and if he does not do so he will get only one for each Dirham claimed.”
8. Donating clothes and Shelter to the Needy
Imam Ja’far as-Sadiq (a.s.) says, “One who clothes his believing brother in a winter or summer dress he has the right upon Allah (S.w.T.) that He clothe him in the raiment of Paradise and grant him safety from the painful experience at the time of death, and when he emerges from his grave in Qiyāma he meets the angels with pleasure.” (al-Kāfi, Vol. 2 page 204)
In the same strain the holy Imam stated, “One who clothes a Muslim beggar to cover his nudity or helps him with something (Shelter, money etc), the Almighty Allah appoints seventy thousand angels that continue to seek forgiveness of each of his sins till Qiyāma.” (al-Kāfi vol. 2 page 205)
9. Protecting the honour and Self Respect
It is the amount given away to protect ones honour and respect. Traditions mention that it is the best form of charity.
10. Continuing Charity
Works of charity like constructing Mosques, madrassas, bridges, sarais, baths or the digging of water springs, publication of religious books are such charitable acts that continue to earn rewards for ages. The person who has performed these acts continues to benefit from them.
The Late Haji Nūri (r.a.) has written in Darus Salām an incident related by the great religious scholar, Shaykh Abdul Husain Teherani. He says that Mirza Nabi Khan a confidant of Muhammad Shah Qajar died. He was well-known for his sinful and wanton deeds.
“One day I dreamt that I was roaming in Paradise with a companion who showed me each and every garden and edifice. He stopped at a place and said, “This is the palace of Mirza Nabi Khan. If you want to see him, he is sitting there.” Saying this he pointed in one direction. I looked with intent and saw that he was sitting alone in a huge hall. When he saw me he gestured me to come up. When I reached him he arose, saluted me and seated me at the head of the assembly. He himself returned to the posture that he had maintained in his life. I was astounded at his position and status. He looked at me and said, “You must be surprised at my condition. Yes I had committed such evil deeds that deserved punishment but I had a salt mine in Talipān. Every year I used to send the income to Najaf al-Ashraf for arranging a Majlis of the Chief of the martyrs (Imam Husain a.s.). The Almighty Allah has rewarded me with this palace.”
The Shaykh says, “I awoke from this mysterious dream and later when I related it in my class, a descendant of Mulla Muti Talipāni testified that it was a true dream. The man indeed owned a salt mine in Talipān and the income which was approximately a 100 Tuman was sent by him to Najaf and utilized for Majlis by father of the person who had testified that the dream was a true dream.” The late Shaykh says, “So far I was unaware that he had any connection with Talipān or paid for majlis in Najaf.”
Imam Ja’far as-Sadiq (a.s.) says, “Nothing benefits a man after death except the three: A charity that he had performed in the world and it continues after his death, a meritorious practice that he has initiated and people act on it even after his death and a righteous son who supplicates and repents on his behalf (and performs good deeds in his place, as mentioned in other traditions.” (Wafi, al-Kāfi and Tahzīb)
|