Zakat is one of the five pillars of Islam, Allah has obliged every Muslim to issue it as a purifier of their property, that is, for those who already have assets up to the threshold (the mandatory zakat limit) and have passed the ownership of these assets haul (one year for savings and trade, or has arrived when harvesting agricultural products).
First, full ownership. It means that the property is entirely privately owned and has nothing to do with the ownership of others. As for assets that are not fully owned by themselves, including: illicit assets, waqf assets, and receivables assets that are still in the hands of people. The explanation is as follows:
- Haram assets (hot money), namely assets obtained by illegal means, such as stolen, fraud, corruption, usury, fraud, gambling and other methods that are not lawful. This type of property is essentially not owned by the owner, even though the asset is in his possession. This illicit money / money is not obliged to be zakat, but must be returned to the original owner, or handed over to the government if the owner is not found out. Assets such as this will not remain illegitimate either kept by themselves or donated, because Allah does not receive alms from dirty property.
- Endowment assets (for the public interest) The scholars distinguish between endowments of individual interests and public interests. Assets that are represented by the owner for the public interest are not obliged to be obeyed, while assets donated to one particular party or individual so that the public cannot enjoy them. This type of asset must be zakat.
There are two types of accounts:
- Active accounts , that is, receivables that can be expected are paid off and the lender can take them at any time. This type of receivables must be paid. Included in the total assets.
- Passive debt, that is, accounts that are impossible or difficult to pay. This debt receivable is not required to be issued zakat, but we are still obliged to pay it when we really have received the repayment, and even then, in the opinion of the majority, only in the year when we receive the settlement. For example, the receivables are in the hands of the borrower for 5 years, and are only returned in the 6th year, so we are only obliged to issue zakat for the 6th year and are not obliged to issue zakat for the previous 5 years.
Second, achieving any Nisab the type of assets we have, we are not obliged to pay until the assets reach the Nisab. Nisab of these assets is different from each other. In the NISAB audit process, it is required to be perfect after reporting the budget for basic needs in the form of clothing, shelter, food, work equipment, etc. So Nisab which is considered is Nisab which has been freed from the cost of basic necessities for individuals and their families.
Example: If the person A has assets of Rp. 75 million, while he had to pay off a debt of Rp. 7 million and for the cost of basic necessities of Rp. 15 millions. Then the obligatory assets of zakat are Rp. 53 million.
The Nisab of wealth is worth 85 grams of pure gold (according to market price). If the principal asset which has been reduced by this basic needs budget reaches Nisab, then it must be zakat. If it is less than nishab, it is not mandatory.
Third, haul, meaning ownership for a year (according to the hijriyyah calendar) The last compulsory zakat requirement is ownership of assets worth Nisab for 12 months, according to the Hijri calculation. This period of haul (a year) is calculated from the perfect start of Nisab and remains intact until the end of the year, although it may be reduced in the middle of the year. If at the end of the year, the amount is reduced and does not reach Nisab again, then the owner is not obliged to pay it.
The provisions of this haul only apply to developing assets such as commercial commodities, livestock, deposits, gold, silver, jewelry and others -other. Whereas other assets such as crops, fruits, mining goods, and marine wealth are taken as zakat after perfect development and achieving Nisab (So not adhering to the provisions must have Nisab for a year).
Likewise al-Ma'l al -mustafah, which is money / new wealth that someone has and has not been obeyed before. This means that this new asset is not from the productivity of compulsory zakat assets, but the owner gets it from a road separate from the obligatory assets of zakat. Such as work wages (non-salary), compensation, impromptu profits, and grants. These types of assets must be zakat directly when they get them – if they have already reached Nisab – without having to wait for haul a year.
This Article Was Published On : ISLAMI.CO
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