Guidelines

Second Condition: Absolute ownership Among the conditions for the obligation of Zakat is that the wealth shall be fully owned by the Zakat payer. Allah, Exalted be He, says: (Take, (O, Muhammad), from their wealth a Zakat) [At- Tawba 103], attaching wealth to its owner indicates the establishment of absolute ownership. Accordingly, the fulfillment of the condition of absolute ownership is contingent on: First: The wealth shall be owned by a specific person or group. Second: Such owner must also hold ownership of the wealth’s benefit, disposition and revenues. Third: The wealth must be free of second or third party rights. Accordingly, Zakat may not be levied on public Waqf (endowments), on the funds of charitable organizations, or funds collected to be spent on charitable causes, nor on their profits, because they are not fully owned by specific persons. The Committee issued its fatwas: “As mentioned above, the wealth of the foundation does not belong to an individual, in fact it belongs to the charitable institute and is spent on charitable activities in general, such as Dawah (calling to Islam), building mosques, and providing for the poor. The committee therefore decides that no Zakat is due on thisfoundation’s funds or any similar funds that are not privately owned and are spent on charity, as these funds are considered as being under the same ruling as Waqf (endowments).” (4460). (5) Research and proceedings of the Twelfth Symposium on Contemporary Zakat Issues (310) Zakat is not levied on the estate that was not divided during the years in which its division was delayed due to an excuse, and if each of the heirs is not able to receive his share for any reason beyond their control - such as the proximity or dispersal of some of the heirs even if they owned it, because their ownership was incomplete, as none of them may dispose of his share, unless they were shares in commercial establishments, then Zakat must be levied, because the commercial establishment has a legal personality independent of the owners. 2.2.4 Third Condition Reaching the Quorum The wealth upon which Zakat is due shall reach the quorum, which is the minimum amount determining a person’s zakatability. The scholars of Fiqh have agreed on stipulating the quorum, for example: One or two camels are not subject to zakat. Camels shall be zakatable if they reach five. The quorum of camels is five camels. Quorum are as follows: Quorum of gold: Twenty mithqals, (85 grams of pure gold). Zakat is not due on gold if it is less than quorum. Quorum of silver: Two-hundred dirhams (595 grams of pure silver). Zakat is not due on silver if it is less than quorum. Quorum of cash and trade offers: To reach the quorum of silver or gold.6 Quorum of crops and fruits: Five wasqs (612 kg of wheat and other crops. Zakat is not due on less grain and fruit yields. Quorum of camels: Five camels, quorum of cows: Thirty cows, and quorum of sheep: Forty sheep. (5) The nisab of banknotes attains the lowest swindlers of gold or silver. See: Fatwas of the Permanent Committee for Scientific Research 9/257