The Hanafites' well-known view is that the obligation of zakah has an extended due time for payment, unless the state determines otherwise, since texts ordering its payment are not restricted timewise. This is the opinion of Abu Bakr al Jassas too. On the other hand, al Karkhi, a leading Hanafite, believes payment must be immediate, from his understanding of the same ordaining text. Ibn al Humam adds that the fact that zakah is relief to the poor implies that it should be immediate for otherwise it does not fulfill its role.1

This seems to be the right position. It is taken by the majority of scholars, including Malik, al Shafi'i, and Ahmad. Ibn Qudamah notes:

Ordinance of a ruling usually implies immediate execution, and delay may be a reason for punishment. For example, God expelled Iblis and disgraced him because he disobeyed the order to prostrate. If a person orders his servant to give him water, postponement of implementation is naturally a good reason for punishment. Permitting delays logically contradicts the order itself, especially when no time limit is set for the order's implementation . Even if one believes that ordinances, in general, leave some room for delay, one would make an exception for the ordinance of zakah, since postponement of payment may be indefinite, and assets as well as payers are subject to destruction or death which would harm the deservant poor and needy. Added to this is the fact that zakah is a repetitive rite of worship whose delay to the time of the following payment must be unlawful like the delay of prayer or fasting of Ramadan.

Certainly, if immediate payment may harm the payer, financially or otherwise, delay is permitted, since the Messenger of God (p) says, "There should be no harm or injury."2

Postponement of payment of debts due other people is allowed in such case, and zakah need not have priority over other debts.3

However, all rites of worship and good deeds must as far as possible be done immediately. God says, "And race to do the good things,"4 and "And hurry to forgiveness from your Lord, and to a Garden."5 If immediacy is good in all righteous actions, it is more so in zakah, because of the need to quickly relieve the poor and needy. Muslim scholars always emphasize that good deeds should be done without delay, before obstacles and hindrances arise.6 Also, The Prophet says "One's due sadaqah is not mixed with one's other wealth but brings destruction to it." This is reported by al Shafi'i, al Bukhari in his history, and al Humaidi, who explains, "This refers to due sadaqah that is not given away but left mixed with one's wealth."7

For zakated assets that require the passage of one year such as livestock, money, and trade inventory, the majority of jurists believe pre-payment of zakah is permitted, provided the payer owns the necessary nisab. This opinion is shared by al Hasan, Sa'id bin Jubair, al Zuhri, al Awza'i, Abu Hanifah, al Shafi'i, Ahmad, Ishaq, and Abu 'Ubaid.8

On the other hand, Rabi'ah, Malik, and Daud do not allow such pre-payment,9 though some Malikites approve of the pre-payment within periods of no more than one month with certain assets such as money and merchants' inventory. However, such approval, they say, is accompanied by marking the pre-payment as disliked. Pre-payment is approved by Malikites without being disliked in two cases: When zakah proceeds need to be transported to more desperate needy in another area and they arrive there at the end of the year, and when zakah is collected by the zakah collectors a short period before the end of a full year. Pre-payment of zakah on fruits and grains is not approved.10

Those who do not allow pre-payment argue that the of a full year is a condition for obligation of zakah and that zakah like prayers, cannot be performed before the due time.11

Those who permit pre-payment provide as evidence the saying reported by Abu Daud and others, from 'Ali, that "Al 'Abbas asked the Messenger of God (p) to allow him to pre-pay his sadaqah. The Prophet permitted him to do so."12 Although the chain of the saying is not free of criticism, it is supported by al Baihaqi's report from 'Ali that "The Prophet (p) appointed 'Umar on the sadaqah. It was rumored that Ibn Jamil, Khalid bin al Walid, and al 'Abbas, the uncle of the Prophet (p) refused to pay zakah. The Prophet (p) defended Khalid and al Abbas, saying we needed [some funds] and took the sadaqah from al 'Abbas for two years in advance."13 This story is reported in the correct collection of Muslim from Abu Hurairah, where the Prophet reportedly adds, "As for al 'Abbas, his zakah is upon me and another equal amount too." Then the Prophet (p)

continues "O 'Umar, didn't you know that the uncle of man is like his father?" Abu 'Ubaid comments "The Prophet said, 'it is upon me' because it is said he borrowed from al 'Abbas the sadaqah due for two years in advance."14

Moreover, pre-payment can be argued as acceptable by reasoning and analogy. It is like pre-payment of a debt due to another person.15 Some object claiming that the condition of the completion of a year is a necessary condition just like having nisab, but this is incorrect since owning nisab is an indispensable reason for the obligation to exist, thus payment before having nisab is payment of something that is not obligated, not like payment before completion of the year which is in fulfillment of a required obligation.16

Additionally, whenever timing is added to facilitate matters the obligated person, al Khattabi argues, is permitted not to use this privilege, and timing in zakah is like timing in all debts of that kind.17 Prayer and fasting are purely rites of worship, in which timing cannot be explained while zakah is both a rite of worship and a financial obligation at the same time.

Delaying the payment of zakah without valid reason is not permitted, but zakah may be delayed in certain cases without blame, such as lack of liquid funds or, according to Shams al Din al Ramli, to wait and give it to needy relatives or to a person in more desperate need, or to investigate the needs of the available deservants. When payment is delayed, the payer guarantees the due amount in case of destruction or loss.19

Ibn Qudamah allows such delay only for a short time. He quotes Ahmad as saying "It is not permitted to pay zakah monthly installments that begin on or after the due time, nor is it permitted to delay some zakah due on certain assets in order to combine it with zakah due later on some other asset."20 Some Malikites insist that keeping the due amount of zakah in order to distribute it in fragments throughout the year is not permitted.21 The government or zakah commissioner may decide to postpone collection for valid reasons, such as drought, famine, or depression. Ahmad quotes 'Umar's action that "One year people were in need, so 'Umar did not collect zakah and took that due zakah the following year."22 Abu 'Ubaid reported from Ibn Abi Dhubab that "'Umar deferred the sadaqah the year of famine. When people were relieved the following year, he sent for me and said, 'Collect twice the amount of zakah. Divide among them one half and bring me the other.'"23 We have seen in the saying from Abu Hurairah that the Prophet (p) took the zakah due on al 'Abbas for two years. Abu 'Ubaid notes, "I think the Prophet delayed collection from al Abbas because of an incident of need that happened to al Abbas."24

Delay in zakah payment without valid reason is sinful and not permitted. The author of al Muhadhdhab, a Shafi'ite, says, "It is not permitted to delay zakah after it becomes due, since it is a right to other people."25 Hanafites also believe delaying zakah payment unnecessarily is sinful. Al Tahawi quotes Abu Hanifah as saying that such delay is emphatically disliked. Hanafites say it is sinful to delay payment, even for a day or two.

The author of Al Badai quotes from al Muntaqa, "If zakah is not paid within two years, it is grossly sinful."26 I believe delaying zakah payment without reason beyond a short period is not permissible at all.

Ibn Rushd summarizes jurists' views in the case of loss of an item or amount designated as zakah payment:

If the due amount got lost on the way to being distributed, some jurists believe the requirement is fulfilled and no new payment is needed. Other jurists argue that the payer is a guarantor until zakah is actually distributed to recipients. Yet others distinguish between the case of neglect or mishandling on the part of the payer, in which the payer guarantees zakah to recipients and the case of no neglect, in which the payer is not considered responsible for the loss. Lastly, some jurists treat the lost amount and the total assets of the payer as community property of the poor (who owns a share in the proportion of lost zakah to the total) and the owner (who owns the rest). Accordingly, they divide the loss in proportion to their respective shares.27

Usually discussed by jurists is the case in which the zakatable asset is itself lost, after the due time of zakah but before actual payment. Ibn Rushd adds, "In this case, some jurists say zakah must be calculated on what is left after the loss, while others apply the principle of community property, as in partnerships." These differences exist because some jurists treat the amount of due zakah like interpersonal debts while others view it as a due right on the assets themselves.28

Can the requirement be relaxed after years pass?

If zakah payment is delayed, with or without valid reason, is it waived after the passage of a certain number of years, like taxes? The answer is negative, since zakah is a right of the poor and needy prescribed by God. Al Nawawi says, "If certain number of years pass without payment of any zakah that is due, the owner must pay the whole accumulated due zakah regardless of the reason of the delay and the residence of the owner." Ibn al Mundhir gives as example, a case in which a city falls in the hands of rebels or enemies for a few years, during which residents of that city do not pay due zakah. The Islamic state, when it liberates the town, must collect the due amount of zakah for all those years, according to Malik, al Shafi'i, and Abu Thawr. Jurists of Opinion (i.e. Hanafites) contend that zakah must not be charged for those years. The latter add that if someone embraces Islam in a non-Muslim country and unknowingly does not pay zakah, then migrates to a Muslim land, he or she must not be charged zakah for past years.29 Ibn Hazm, notes,30 If two zakah charges or more become simultaneously due, the accumulated amount must be paid instantly, without delay and without deduction of the zakah calculated on the amount due for each previous year."31

Zakah is not similar to taxes in regard to the passage of years on unpaid amounts.

As when a person dies leaving debts, any due zakah must be paid out of the deceased person's estate, without need for instructions in the will to that effect. This opinion is adopted by 'Ata' , al Hasan, al Zuhri, Qatadah, Malik,32 al Shafi'i33, Ahmad, Ishaq, Abu Thawr, Ibn al Mundhir,34 and the Zaidi school.35 Al Awza'i and al Laith restrict such payment to one-third or less of the estate. Ibn Sirin, al Sha'bi, al Nakha'i, Hammad, al Thawri, and others believe it can be paid only if the person's will specifies this payment.

The author of al Muhadhdhab compares zakah with other debts left unpaid by a deceased person: "If zakah and debts to other individuals are due and the total estate is not sufficient to pay all of these obligations, jurists diverge into three opinions: (a) other people's debts must be given priority, (b) zakah has priority, since the Prophet (p) says in regard to pilgrimage, 'The debt owed to God has preference in payment'.38 and (c), the estate must be divided between zakah and other debts, since both are equally in need of payment."39

Zahiris give priority to zakah. Ibn Hazm argues, "creditors, will, and heirs, all have no right on the estate except after due zakah is paid." Ibn Hazm was very critical of the Hanafite view. In al Muhalla, he writes "It is really surprising that they believe prayer must still be performed by a person who has willingly delayed it until its time ran out, while they say zakah is waived from a person who has willingly delayed it until death...

Especially since zakah is a debt due to God and the right of the poor and needy." Ibn Hazm quotes the saying reported by Muslim from Ibn 'Abbas, "A man came to the Prophet (p) and said, "My mother died. She still has the fasting of one month unfulfilled.

Should I fast for her?" The Prophet said, "If your mother owed some debts, would you pay them on her behalf ?" "Yes" said the man. The Prophet went on, "Then the debt to God has preference in payment." Ibn Hazm comments, "How can anyone claim that the debt of someone else must be paid out of the estate, while the debt of God can go without payment.?"40

In conclusion , the due amount of zakah must be paid out of the estate. It has priority above interpersonal debts . Only recently some governments have enacted laws giving priority to unpaid taxes on deceased persons estates.