El fraude y el uso de artificios para evitar el pago de la zakat o para recuperarla después de haberla pagado son, evidentemente, no permisibles. Los malikíes señalan que esto es así tanto desde el punto de vista religioso como desde el punto de vista jurídico. Añaden: "Cualquier acción destinada a eludir el pago de la zakat antes de que se haga exigible, como cambiar la naturaleza de los bienes sujetos a zakat, repartir la propiedad entre distintas personas de modo que cada una posea menos del nisab, o sacrificar parte del rebaño para reducir su número por debajo del nisab, no surte efecto para eximir de la zakat, siempre que se pueda demostrar que tales acciones se llevaron a cabo con el fin de evitar que se devengue la zakat. En casos como esos, la zakat se devenga y debe ser recaudada."1

Fraud and use of tricks in order to avoid zakah or to get it back after payment are obviously not permissible. Malikites note that it is so from the point of view of religion, as well as from the legal point of view. They add, "Any action intended to escape zakah payment before it becomes due, like changing the nature of zakatable assets, distributing ownership among different persons so that each of them owns less than nisab, or slaughtering some of the herd to reduce its number to below nisab, all do not effect in waiving zakah, as long as it can be proven that such actions were taken in order to avoid the accrual of zakah. In cases like those, zakah accrues and must be collected."1

Los hanbalíes coinciden con la opinión malikí sobre las acciones destinadas a eludir el zakat. Ibn Qudamah dice:

Hanbalites agree with the Malikite view on actions meant to escape zakah. Ibn Qudamah says:

Exchanging an asset with a different one interrupts the year period and a new year must start for the new asset. But if this is done in order to escape the accrual of zakah, zakah is levied just as if nothing happened. By the same token, if the owner gives away or destroys some assets in order to make the remainder below nisab, zakah is not waived and still accrues at the end of the year. This opinion is also shared by Malik, al Awza'i, Ibn al Majashown, Ishaq, and Abu 'Ubaid..... This is founded on God's verses, "Verily We have tried them as We tried the people of the garden, when they resolved to gather the fruits (of the garden) in the morning. But made no reservation ('If it be God's will). Then there came on the garden a visitation from thy Lord which swept away all around while they were asleep, so the garden became by the morning like a dark and desolate spot." The penalty from God is given because such persons embark on an action of intended escape payment of sadaqah. It is known that any action meant to forsake or evade the right of another person cannot be allowed to succeed in Shari'ah. For example, a man who divorces his wife during his death-sickness in order to evade her sharing in his estate cannot be successful in withholding her right to the wife's share.3

Exchanging an asset with a different one interrupts the year period and a new year must start for the new asset. But if this is done in order to escape the accrual of zakah, zakah is levied just as if nothing happened. By the same token, if the owner gives away or destroys some assets in order to make the remainder below nisab, zakah is not waived and still accrues at the end of the year. This opinion is also shared by Malik, al Awza'i, Ibn al Majashown, Ishaq , and Abu 'Ubaid..... This is founded on God's verses, 'Verily We have tried them as We tried the people of the garden, when they resolved to gather the fruits (of the garden) in the morning. But made no reservation ('If it be God's will). Then there came on the garden a visitation from thy Lord which swept away all around while they were asleep, so the garden became by the morning like a dark and desolate spot.'2 The penalty from God is given because such persons embark on an action of intended escape payment of sadaqah. It is known that any action meant to forsake or evade the right of another person cannot be allowed to succeed in Shari'ah. For example, a man who divorces his wife during his death-sickness in order to evade her sharing in his estate cannot be successful in withholding her right to the wife's share.3

Por otra parte, Ibn Taimiyah, en al Qawa'id al Nuraniyah, afirma que Abu Hanifah permite los artificios destinados a eludir el zakat, y que los discípulos de Abu Hanifah discrepan sobre si tales artificios son reprobables o no. Dice que Muhammad ﷺ los reprueba, mientras que Abu Yusuf no.4 Sin embargo, al consultar el al Kharaj de Abu Yusuf, encuentro que Abu Yusuf dice: "No es lícito para nadie que crea en Dios y en el último Día eludir el zakat, repartiendo la propiedad de un nisab, que uno posee, entre varias personas para evitar que se devengue la sadaqah, o para escapar del devengo debido de la sadaqah por cualquier vía o medio".5 Es probable que Ibn Taimiyah se refiera a lo que se encuentra habitualmente en los escritos hanafíes, según los cuales el uso de resquicios legales es válido en la exención del zakat, aunque el zakat permanezca religiosamente incumplido, y que el uso de resquicios legales a veces es reprobable y a veces no. Los hanafíes afirman, por ejemplo, que es reprobable dar el zakat a un pobre con la condición de que este lo entregue como regalo a los parientes necesitados del donante. Del mismo modo, cualquier condición impuesta al pobre al entregarle el zakat es inválida, aunque el receptor esté dispuesto a cumplirla.6 Debe señalarse que artificios como estos, sean reprobables o no, se aplican únicamente al gasto del zakat. Los libros hanafíes no tratan del fraude para eludir en primer lugar el devengo del zakat.

On the other hand, Ibn Taimiyah, in al Qawa'id al Nuraniyah, says Abu Hanifah permits tricks aimed at escaping zakah, and that Abu Hanifah's disciples differ on whether such tricks are disliked or not. He says Muhammad dislikes them, while Abu Yusuf does not.4 However, upon looking into Abu Yusuf's al Kharaj, I find Abu Yusuf saying, "It is not lawful for anyone who believes in God and the last Day to elude zakah, to distribute the ownership of a nisab, that one owns, to several people in order to avoid the accrual of the sadaqah, or to escape proper accrual of sadaqah by any way or any means."5 It is likely that Ibn Taimiyah is referring to what is commonly found in Hanafites' writing that use of loopholes is legally valid in waiving zakah, although zakah remains unfulfilled religiously, and that use of legal loopholes is sometimes disliked and sometimes not. Hanafites state for example, that it is disliked to give zakah to a poor person on the condition that the latter give it as a gift to the payer's needy parents. By the same token, any condition made on the poor person when zakah is given him is invalid, even though the recipient may be willing to fulfill it.6 It must be noted that tricks like these, whether disliked or not, apply only to expending zakah. Hanafites books do not discuss cheating to escape zakah accrual in the first place.

Además, Ibn Taimiyah dice que al-Shafi'i solo desaprueba el uso de estratagemas para evitar el pago de la zakat.

Additionally, Ibn Taimiyah says that al Shifi'i only dislikes use of loopholes in order to escape the accrual of zakah.

Por último, los zaidíes no aprueban el uso de artimañas, ya sea para evitar la acumulación de la zakat, para eludir el pago efectivo a los merecedores, o para recuperarla después de haberla pagado.7

Lastly, Zaidis do not approve of the use of tricks, whether they are used to avoid zakah accrual, to escape actual payment to deservants, or to get it back after payment.7

El autor de Hawashi Sharh al Azhar cita a al Shawkani: «No cabe duda de que cualquier engaño que acabe haciendo lícito lo que está prohibido, o viceversa, debe prohibirse por completo. Permitir tales artimañas no es en modo alguno compatible con la Shari'ah.»8

The author of Hawashi Sharh al Azhar quotes al Shawkani, "There is no doubt that any fraud that ends up making lawful what is forbidden or vice versa must be completely prohibited. Permitting such tricks is not consistent with Shari'ah by any means."8

El aspecto espiritual del zakat se expresa, entre otras manifestaciones, en las súplicas que intercambian el recaudador y el que paga. Se pide al recaudador de zakat que rece por quien paga. Dios dice: "Toma de sus bienes una sadaqah para purificarlos y santificarlos; y ora por ellos. Ciertamente, tus oraciones son un refugio y un consuelo para ellos"{9:103}. 'Abd Allah bin Abu Awfa narra: "El Mensajero de Dios ﷺ, cuando alguien le llevaba su zakat, solía decir: '¡Oh Señor, concédeles misericordia!'. Cuando mi padre, Abu Awfa, le trajo su sadaqah, el Profeta ﷺ dijo: '¡Oh Señor, concede misericordia a la familia de Abu Awfa!'"9. Esta súplica no está restringida a una fórmula específica. Al Shafi'i dice: "Me gusta que el recaudador diga: 'Que Dios te recompense por lo que das, que lo haga una causa de purificación para ti, y que bendiga lo que te has quedado para ti mismo'"10. Al Nasa'i relata que el Profeta ﷺ oró por un hombre que envió una buena camella: "¡Oh Señor, bendícelo a él y a sus camellos!".11

The spiritual aspect of zakah is expressed - among other manifestations- in the prayers exchanged between the collector and the payer. The collector of zakah is asked to pray on behalf of the payer. God says, "out of their wealth take a sadaqah so thou might purify and sanctify them; and pray on their behalf. Verily your prayers are a source of security and comfort to them." 'Abd Allah bin Abu Awfa narrates, "The Messenger of God, when any person brought him zakah, used to say, 'O Lord, give them mercy!' When my father, Abu Awfa, brought him his sadaqah, the Prophet said, 'O Lord, give mercy to the family of Abu Awfa'."9 This prayer is not restricted to any specific form. Al Shafi'i says, "I like the collector to say 'May God reward you for that which you give, make it a cause for purification for you, and give you blessings on what you have left for yourself.'"10 Al Nasa'i reports that the Prophet (p) prayed on behalf of a man who sent a good she-camel, "O Lord, bless him and his camels."11

Los zahiríes y algunos shafi'itas consideran que tales oraciones son obligatorias para el recaudador, como puede deducirse literalmente del versículo anterior. Sin embargo, la mayoría opina que estas oraciones son recomendadas y no obligatorias, porque el Profeta ﷺ no las incluyó en ninguna de sus instrucciones a los recaudadores,12 ni los recaudadores del gobierno están obligados a hacer tales oraciones cuando reciben otros tributos de quienes pagan.13

Zahiris and some Shafi'ites consider such prayers obligatory on the part of the collector, as one can derive literally from the above verse. However, the majority believe these prayers are recommended and not obligated, because the Prophet (p) did not include it in any of his instructions to collectors,12 nor are government collectors required to make such prayers when they receive other dues from the payers.13

El pagador del zakat puede optar por realizar el pago por sí mismo o a través de agentes, apoderados o representantes, siempre que estos sean de confianza y dignos de fiar. Algunos juristas exigen que dichos agentes sean musulmanes, puesto que el zakat es una forma de culto.17 Además, algunos malikíes consideran que el pago mediante representantes está menos expuesto a la vanidad y a la hipocresía que el pago directo por parte del propietario.18

Zakah payer may choose to actuate payment by himself or by agents, attorneys, or representatives, as long as the latter are trustworthy and dependable. Some jurists require that such agents be Muslims, since zakah is a form of worship.17 Additionally, some Malikites consider payment via representatives less open to pride and hypocrisy than direct payment by the owner.18

Al Nawawi dice que es mejor pagar el zakat en público, donde sea visto por otros, de modo que sirva de recordatorio a los demás que pagan, del mismo modo que la oración obligatoria se recomienda realizarla colectivamente y en público. Esto se fundamenta en que el zakat es uno de los principales ritos de adoración en el Islam, que debe ser muy visible en la sociedad musulmana. Dado que se exige a toda persona sujeta al zakat, no es objeto de orgullo ni de condescendencia, a diferencia de la caridad voluntaria, que es mejor realizar en privado. El deseo de presentar los símbolos del Islam y hacerlos predominantes es señal de fe e indicio de rectitud. Dios dice: "Tal es, y quien honra los símbolos de Dios, tal debe provenir verdaderamente de la piedad del corazón".20 Esto puede ser lo que quiso decir el Profeta ﷺ cuando dijo: "Y la ostentación que Dios ama es la que hace un hombre en la batalla, o al dar la sadaqah".21 Esto, de hecho, se basa en el versículo: "Si hacéis públicas vuestras obras de caridad, es bueno".22

Al Nawawi says it is better for zakah to be paid in public where it is seen by others, so it serves as a reminder to other payers, the same way obligatory prayer is recommended collectively in public.19 This is on the ground that zakah is one of the major rites of worship in Islam that must be very visible in the Muslim society. Since it is required from every zakatable person, it is not an object of pride or condescension, in contrast to voluntary charity, which is better done in privacy. Keenness to present the symbols of Islam and make them dominant is a sign of faith and an indication of righteousness. God says "Such, and who ever hold in honor the symbols of God, such should come truly from piety of heart."20 This may be what the Prophet meant when he said, "And showing off which is loved by God is that done by a man in battle, or when giving the sadaqah."21 This, in fact, is based on the verse, "If ye disclose acts of charity, it is well."22

Cuando la zakat es distribuida por particulares, se prefiere que no se le diga a los beneficiarios que es zakat, especialmente porque muchos merecedores pueden dudar en aceptarla ante la menor sospecha de no ser realmente merecedores. El autor de al Mughni dice: "Cuando se paga la zakat a quienes el pagador considera pobres, no es necesario informar a los beneficiarios de que es zakat." Al Hasan dice: "¿Quieres humillarlo? No se lo digas." Y Ahmad bin al Hasan dice: "Le pregunté a Ahmad si una persona que paga su zakat a otro debe decirle que es zakat o guardar silencio. Ahmad respondió: '¿Por qué ha de humillar al beneficiario diciéndoselo? Que le pague sin comentario alguno. ¿Acaso necesita golpearle en la cabeza con ese pago?'" Algunos malikíes desaprueban mencionar que es zakat, ya que esto desanima a los pobres.24

When zakah is distributed by individuals, it is preferred that recipients not be told that it is zakah, especially since many deservants may hesitate to take zakah at the slightest doubt that they my not be truly deserving. The author of al Mughni says "When zakah is paid to those whom the payer thinks are poor, there is no need to inform recipients that it is zakah." Al Hasan says, ''Do you want to humiliate him? Do not tell him." And Ahmad bin al Hasan says, "I asked Ahmad if a person who pays his zakah to another should tell him it is zakah or remain silent. Ahmad answered, 'Why should he humiliate the recipient by saying that? have him pay it without comment. Does he need to beat him over the head with that payment?'"23 Some Malikites dislike mentioning that it is zakah since this disheartens the poor.24

Los Ja'faríes también creen que no es necesario informar al receptor de que lo que se paga es zakat.

Ja'farites also believe there is no need to tell the recipient that what is paid is zakah.

Abu Basir dice: «Le pregunté a al-Baqir sobre una persona que podría evitar pagar el zakat».

Abu Basir says, "I asked al Baqir about a person who may shy away from taking zakah.

«¿Debo dárselo sin llamarlo zakat?» Al-Baqir respondió: «Dáselo sin mencionarlo; no humilles a los creyentes».25

Should I give him without calling it zakah? Al Baqir answered, 'Give him without naming it; do not humiliate believers.'"25

Al Nawawi dice: "Condonar la deuda de una persona que no puede devolverla como pago de la zakat del acreedor no es un cumplimiento aceptable de la zakat, según la opinión más predominante entre los shafi'itas. Esta opinión es compartida por Abu Hanifah y Ahmad, porque el pago de la zakat exige entregarla realmente a los beneficiarios. Otra postura entre los shafi'itas es aceptar dicha condonación como cumplimiento del pago de la zakat, opinión compartida por al Hasan y 'Ata', basándose en que si el acreedor entrega al deudor la zakat en efectivo, el deudor se la devolvería al acreedor como pago de la deuda. No se aprueba que el acreedor entregue su zakat al deudor con la condición de que este la devuelva en cumplimiento de la deuda."26 Abu 'Ubaid cita que al Hasan no tiene objeción a condonar la deuda de quien no puede pagarla, como cumplimiento de la zakat. Por otra parte, el propio Abu 'Ubaid se opone firmemente a tal acción, por considerar que el pago de la zakat de esta manera puede encubrir la intención de cobrar deudas incobrables. Abu 'Ubaid añade: "De todos modos, es incompatible con la Sunnah."27 Ibn Hazm aprueba dicha condonación como pago de la zakat. Cita un dicho transmitido por Muslim de Abu Sa'id: "Un hombre se encontraba en dificultades económicas en tiempos del Mensajero de Dios ﷺ a causa de frutas que había comprado para vender. Quedó agobiado por las deudas. El Mensajero de Dios ﷺ dijo: 'Dadle sadaqah'."28 Esta es también la opinión de 'Ata', y los ja'faríes también suscriben este punto de vista. Un hombre preguntó a Ja'far sobre los préstamos que había concedido a algunas personas que no podían devolverlos. Los deudores incluso merecían la zakat, por lo que su pregunta era si podía condonar las deudas como cumplimiento del pago de la zakat. Ja'far respondió: "Sí".29

Al Nawawi says "Waiving the debt of a person who is unable to pay the debt back as payment of the creditor's zakah is not acceptable fulfillment of zakah, according to the most predominant opinion among Shafi'ites. This opinion is shared by Abu Hanifah and Ahmad, because zakah payment requires actually giving the deservants. Another view among Shafi'ites is to accept such waiving as fulfillment of zakah payment, a view shared by al Hasan and 'Ata', on the grounds that if the creditor gives the debtor zakah in cash, the debtor would pay it back to the creditor as payment of the debt. It is not approved that the creditor give his zakah to the debtor under the condition that the latter pay it back in fulfillment of the debt."26 Abu 'Ubaid quotes that al Hasan does not have any objection to waiving the debt of one who is unable to pay it back, in fulfillment of zakah. On the other hand, Abu 'Ubaid himself strongly opposes such action, on the grounds that payment of zakah in this manner may hide an intention of collecting bad debts. Abu 'Ubaid adds, "It is inconsistent with Sunnah anyway."27 Ibn Hazm approves of such waiving as zakah payment. He quotes a saying reported by Muslim from Abu Sa'id: "A man was financially strained at the time of the Messenger of God (p) as a result of fruits he purchased to sell. He became overburdened by debts. The Messenger of God (p) said, 'Give him sadaqah."28 This is also the opinion of 'Ata', Ja'farites also subscribe to this view. A man asked Ja'far about loans he had given to some people who were not able to pay back. The debtors even deserved zakah, so his question was whether he may waive the debts in fulfillment of zakah payment. Ja'far answered "Yes".29

Algunos juristas discuten si invitar a personas pobres a comer en la casa del que paga la zakat puede aceptarse como cumplimiento de la zakat. Los hanafíes y otros argumentan que, dado que hacer que los pobres sean propietarios de la cantidad entregada es una condición indispensable para el cumplimiento de la zakat, proporcionarles comida para que coman en la casa del pagador no puede considerarse pago de zakat, mientras que darles comida, incluso cocinada, sí cumple con el requisito de la zakat.31

Some jurists discuss whether inviting poor persons to eat in the house of the zakah payer can be accepted in fulfillment of zakah. Hanafites and others argue that since making the poor own the amount given is an indispensable condition for fulfillment of zakah, providing them food to eat in the payer's house cannot be considered zakah payment, while giving them food, even cooked, fulfills the requirement of zakah.31

Los zaidíes aprueban que se ponga comida a disposición de los pobres como pago de zakat bajo las siguientes condiciones:

Zaidis approve of making food available to the poor as zakah payment under the following conditions:

1. La intención al pagar el zakat.

1. The intention of zakah payment.

2. El alimento no debe ser de rápida descomposición. Debe ser como los dátiles o las pasas.

2. Food must not be quickly perishable. It should be like dates or raisin.

3. La cantidad entregada debe ser considerable, es decir, superior a lo que las personas normalmente no suelen tener en cuenta.

3. The amount given should be substantial, i.e. beyond what is usually not counted by people.

4. La comida debe ponerse a disposición de los pobres, y 5. los pobres deben saber que esto es en pago de la zakat.32

4. The food should become at the disposal of the poor, and 5. The poor persons must know that this is in payment of zakah.32