Al-Qur'ani ba ya bayar da ma'anar dukiyar da ake biyan zakka a kanta ba, kuma ba ya bayar da yawan kaso da ake biya a zakka. Hadisi ne ke bayar da cikakkun bayanai game da umarnin Alqur'ani gabaɗaya, ta hanyar misali ko umarni, kuma ya mayar da ka'idojin ka'idoji na Alqur'ani zuwa gaskiya mai rai a rayuwar ɗan Adam. An ɗora wannan aiki a kan Annabi ﷺ, kuma shi ne ya fi sanin abin da Allah ya wajabta a cikin Littafinsa Mai Tsarki. Allah Ta'ala yana cewa: {Kuma Mun saukar da Tunatarwa zuwa gare ka domin ka bayyana wa mutane abin da aka saukar musu, kuma domin su yi tunani.}1 Sai dai ya kamata a fahimci cewa Alqur'ani ya ambaci wasu nau'ukan dukiya da ake biyan zakka a kanta, kamar: (1) zinariya da azurfa, a cikin ayar: {Kuma waɗanda ke tara zinariya da azurfa, ba sa ciyar da ita a hanyar Allah. Ka yi musu bushara da azaba mai raɗaɗi.}2 (2)

The Qur'an does not give the definition of zakatable wealth nor does it provide the required percentages in zakah. It is left to Sunnah to give, by example or by directives, details of the general Qur'anic command and to convert the theoretical axioms of the Qur'an into a living reality in human life. The Prophet (p) was assigned this responsibility and he is the one who knows most about what God ordains in His Holy Book. God says, "And we have sent down unto thee the message that thou mayest explain clearly to people what is sent for them and that they may give thought."1 It must be realized, however, that the Qur'an mentions a few kinds of zakatable assets, such as (1) gold and silver, in the verse "and there are those who hoard gold and silver and spend it not in the way of God. Announce unto them a most grevious penalty."2 (2)

amfanin gona da 'ya'yan itatuwa da ake nufi a cikin ayar "Ku ci daga 'ya'yan itacensu a lokacin girbinsu, amma ku biya haƙƙin da ya dace a ranar da ake girbe amfanin gona,"3 (3) ribar kasuwanci da sauran harkokin kasuwanci da ake nufi a cikin ayar, "Ya ku waɗanda suka yi imani, ku ba da daga cikin abubuwa masu kyau da kuka samu,"4 da (4) abin da ake fitarwa daga cikin ƙasa, "Kuma daga abin da muka fitar muku daga ƙasa,"5

crops and fruits that are refered to in "Eat of their fruit in their season, but render the dues that are proper on the day that the harvest is gathered,"3 (3) earnings of trade and other business enterprises, refered to in the verse, "0 ye who believe, give of the good things which ye have earned,"4 and (4) what is drawn from beneath the earth, "And of that which we have produced for you from the earth,"5

Banda waɗannan abubuwan, Alƙur'ani yana ambaton zakkah gabaɗaya da kalmar amwal [dukiya ko kadarori] a cikin sigar jam'i, kamar a cikin ayar, "Daga cikin dukiyoyinsu ka karɓi sadaka, ta haka kana tsarkake su kuma kana tsarkake su," (6) da kuma, "Cikin dukiyoyinsu da kadarorinsu akwai haƙƙin mabukaci, wanda ke roƙo, da wanda aka hana."7

Except for these items, the Qur'an mentions zakah in general and the word amwal [assets or wealth] in its plural form, such as in the verse, "Out of their wealths take sadaqah so by it you purify and sanctify them,"6 and "In their wealths and properties is the right of the poor, he who asks, and he who is deprived."7

Kalmar amwal da ake ambata a cikin Alƙur'ani ita ce jam'in kalmar mal. Mal, a zukatan Larabawa a lokacin saukar Alƙur'ani, yana nufin dukkan abubuwan da mutane ke so su mallaka, kamar misali raƙuma, shanu, tumaki, filaye, gonakin dabino, zinariya da azurfa. Ƙamusan Larabci kamar al-Qamus da Lisan al-Arab sun bayyana kalmar mal da cewa duk abin da mutum ya mallaka ne, suna sane da cewa Badawiyyawa suna amfani da kalmar sosai wajen magana game da dabbobinsu, mazauna birane kuma suna amfani da ita wajen magana game da zinariya da azurfa, duk da cewa dukkansu mal ne. Ibn al-Athir ya ce ainihin ma'anar kalmar mal tana nufin zinariya da azurfar da mutum ya mallaka, sannan aka faɗaɗa ta zuwa dukkan abubuwan duniya da ake samu da mallakawa.

The word amwal [meaning: wealth, property, goods, possessions] that is mentioned in the Qur'an is the plural of the word mal. Ma1 meant in the minds of Arabs at the time of the Qur'anic revelation all things that people like to acquire and own, including, for example, camels, cows, sheep, land, palm orchards, gold, and silver, Arabic dictionaries such as al Qamus and Lisan al Arab9 defined the word mal as all things one owns, knowing that bedouins use the word more in reference to their livestock and urban dwellers us it in reference to gold and silver, despite the fact that all are mal. Ibn al 'Athir says the original meaning of the word mal refers to owned gold and silver, and was then generalized to include all material things that are obtained and owned.

Masana shari'a sun bayyana ma'anar kalmar mal ta hanyoyi daban-daban. Malamai na madhhabin Hanafiyya sun ce mal shi ne duk abin da mutum yake samu kuma yake amfani da shi a al'ada, don haka akwai sharuɗɗa biyu ga duk abin da zai zama mal: yiwuwar samunsa, da yiwuwar amfani da shi gabaɗaya. Saboda haka mal ya haɗa da duk abin da ake mallaka, kamar ƙasa, dabbobi, kayan daki, kayan aiki, da kuɗi. Amma abubuwan da ba a samunsu ba, ko kuma ba a saba amfani da su ba, idan akwai yiwuwar samunsu da amfani da su, to ana ɗaukar su mal, kamar abubuwan halal kamar kifi a teku, tsuntsaye masu tashi a sama, ko dabbobin daji masu amfani a cikin jeji. Abubuwan da ba a iya samunsu ba ba a ɗaukar su mal ko da suna da amfani, kamar hasken rana da zafi. Haka kuma, abubuwan da yawanci ba a iya amfani da su ba, ko da yake ana iya samunsu, kamar tulin ƙasa, ɗigon ruwa, kudan zuma guda ɗaya, ko hatsin shinkafa guda ɗaya, ba mal ba ne. Wannan ma'ana tana nuna cewa dole ne mal ya zama abu na zahiri, domin abubuwan da ba na zahiri ba ba za a iya samunsu ba. Saboda haka, ayyuka ba mal ba ne, kamar zama a gida, hawan mota, ko sanya tufafi, domin ba a iya mallakar su. Haka nan, haƙƙoƙi, kamar haƙƙin riƙon yara da haƙƙin waliyyanci, su ma ba mal ba ne.

Jurists express several opinions on the meaning of the word mal in Shari'ah. Hanafite jurists say mal is everything that a person acquires and usually uses, so there are two conditions for anything to be mal: The possibility of acquiring it, and the possibility of using it in general. Consequently mal includes all that is owned--land, animals, furniture, equipment, and money. As for things that are not actually acquired or usually used, if there exists a possibility of obtaining and using them, then they are considered mal, such as lawful things like fish in the sea, birds flying in the sky or wild usable animals in the wilderness. Things that cannot be acquired are not considered mal even though they may be useful, such as sunlight and heat. By the same token, things that are usually not usable but can be obtained, such as a handful of soil, a drop of water, one bee, or one grain of rice are not mal. This definition implies that mal must be a material thing, because non-material things cannot be obtained. Consequently, services are not mal, such as inhabiting a house, riding car, or wearing a garment, because these are not acquirable. Similarly, rights , like custodianship and guardianship rights are also not mal.

Idan mun yarda cewa duk dukiyar da za a iya samu kuma mutum ya mallaka mal ce, shin zakka wajibi ce a kan kowane irin mal, ko kadan ne ko kuma mai shi yana cikin matukar bukata gare shi? Gida da mai shi yake zaune a ciki mal ne, haka tufafin da ake sawa, littattafan da ake amfani da su, da kayan aikin kwararru masu aiki da hannayensu. Shin zakka wajibi ce a kan dukkan wadannan? Shin Balarabe wanda bai mallaki komai ba sai rakuma mata biyu ko 'yan tumaki, wadanda yake samun abincinsa na yau da kullum daga cikinsu, yana cikin dukiyar da ake biyan zakka a kanta? Haka kuma manomi wanda amfanin gonarsa karami ne, ba ya wuce abin da zai iya biyan bukatun abincin iyalansa, ko dan kasuwa wanda yake da kaya da kudin hannu, amma a lokaci guda bashi ya fi kadarorin kasuwancinsa yawa? Shin duk wadannan ana biyan zakka a kan dukiyarsu? Adalci a Musulunci da saukin Shari'a ba za su yarda a dora wa irin wadannan mutane abin da zai kawo musu wahala mai girma da kuncin rayuwa ba. Saboda haka yana da muhimmanci a bayyana sharuddan dukiyar da ake biyan zakka a kanta kamar yadda yake a sassan da ke biye.

If we agree that all obtainable and owned materials are mal, is zakah required on all kinds of mal, no matter how little it may be or how much the owner is in need of it? A house inhabited by the owner is a mal, as are clothes worn and books used and tools of professionals who work with their hands. Is zakah required on all these ? Is a bedouin who owns only two she-camels or a few sheep, from which he derives his essential food, zakatable. How about a peasant whose crop is only a small quantity that can barely satisfy the food needs for his household, or a businessman who has inventory and cash funds, but at the same time is overridden by debts that are in excess of his business assets? Are all these zakatable? Justice in Islam and easiness in Shari'ah would not allow such people to be burdened by what brings great difficulty and uneasiness into their lives. Consequently, it is important to define the conditions of zakatable assets as in the following sections:

Duk dukiya a ƙarshe ta mallakin Allah ce. Shi ne mai halittarta, kuma shi ne yake bayar da ita domin ciyar da mutane. Alkur'ani ya yi nuni ga wannan gaskiyar ta ƙarshe sau da yawa, ko dai ta hanyar danganta dukiya ga Allah, kamar a cikin ayar, "Ku ba su daga dukiyar Allah wadda Ya ba ku,"12 da kuma "Ya ku waɗanda suka yi imani, ku ciyar daga abin da Muka azurta ku da shi,"13 ko kuma ta hanyar ambaton "waɗanda suke yin rowa da abin da Allah Ya ba su daga falalarSa."14 Alkur'ani kuma yana kiran mutane a matsayin wakilai ko masu aiki kawai dangane da dukiyar da suke mallaka, kamar a cikin ayar, "Ku ciyar daga abin rayuwar da Ya sanya ku masu wakilci a cikinsa."15 Allah, duk da cewa Shi ne mai mallaka na gaskiya, yana girmama bayinSa da damar iko a kan ni'imomin da Ya ba su, kuma Yana riƙe su da alhakin abin da suke iko da shi. Kamar yadda uba yake ba ɗansa wani ɓangare na dukiyarsa domin ya ji 'yancin kansa, kuma ya gwada shi da hakan. Don haka ba abin mamaki ba ne cewa Alkur'ani ya ambaci dukiya (amwal) da ake danganta wa mutane: "Ya ku waɗanda suka yi imani, kada dukiyoyinku..."

All mal in the ultimate analysis belongs to God. He is the creator of it, He is the one who gives it for human sustenance. Qur'an repeatedly refers to this final reality, either by attributing mal to God, such as in "And give them out of the wealth of God that He has given,"12 and "0 ye who believe, spend out of the bounty We have provided for you"13 and refers to "those who covetuously withhold of the gifts which God has given them of His grace."l4 Qur'an also refers to humans as only vicegerents or agents with regard to the wealth they own, such as in the verse, "And spend out of the sustenance whereof He has made you vicegerent."15 God, although He is the true owner, honors His servants with the privilage of authority over the bounties He bestows on them, and holds them responsible and accountable for what they control. It is like when a father gives his child some of his property in order to make the child experience his or her independence and test him or her with that. It is no surprise, therefore, that Qur'an mentions wealth (amwal) as attributed to people: "0 ye who believe, let not your riches. .

. ."16 "Dukiyoyinku da 'ya'yanku kawai jarrabawa ne,"17 "yana tunanin cewa dukiyarsa za ta sa ya dawwama har abada,"18

Mallakar mutum ta kashin kanta wata babbar ni'ima ce daga wurin Allah. Tana ɗaya daga cikin 'ya'yan 'yanci da na ɗan adam kansa. Dabbobi ba sa mallakar komai; mutane ne ke mallaka. Mallaka tana ba da jin iko da ƙarfi, kuma tana biyan buƙatar tara abubuwa. Cikakkiyar mallaka tana ba mutane damar samun amfanin abubuwan da suka mallaka, da kuma saka dukiya a cikin abubuwan da za su ƙara girma. Ya kamata mutane su gane alherin Allah. Biyan zakka alama ce ta godiya ga Allah da kuma amincewa da ni'imarsa.

Private ownership is a great bounty from God. It is one of the fruits of freedom and of humanity itself. Animals do not own; humans do. Ownership gives the feeling of authority and power and satisfies the acquisitive desire. Complete ownership enables people to extract benefits of owned materials, as well as putting assets to growth. The grace from God should be recognized by people. The payment of zakah is an expression of thankfulness to God and recognition of his bounty.

Wannan sharaɗi yana da hujjoji guda biyu manya. Na farko, kasancewar dukiya da kadarori ana danganta su ga mutane a cikin Alƙur'ani da Sunnah yana nuna cewa waɗanda ake wajabta wa zakka dole ne su mallaki waɗannan kadarorin. Wannan nau'in mallaka na gabaɗaya yana buƙatar mallakar keɓaɓɓe. Na biyu, aiwatar da zakka yana buƙatar cewa masu karɓa, kamar matalauta da mabuƙata, su zama masu mallakar abin da aka ba su. Ba za a iya sa su zama masu mallaka ba idan masu biyan zakka ba su da cikakken haƙƙin mallaka a kan abin da suke biyarwa.

This condition is justified by two major points. Firstly, the fact that assets and wealth are attributed to people in Qur'an and Sunnah implies that zakatable individuals must have owned these assets. This general form of ownership requires owning in an exclusive manner. Secondly, the performance of zakah requires that the recipients such as the poor and destitute, should become owners of what is given them. They cannot be made owners if the zakah payers do not have complete right of ownership on what they are paying.

这个条件意味着，没有特定个人作为所有者的财产不应缴纳天课，例如国家从税收、天课和其他来源收取的收入。这些财产不需缴纳天课，因为它们不属于某个人所有，其权利属于整个社会，包括穷人和贫困者。此外，政府是征收天课的机构，它没有理由向自己征收。学者们曾说："国家的财产，如战利品fai'（不经战斗从敌人处获得的财物）或政府在与敌人合法作战中所获得的ghanimah（战利品）的份额，不应缴纳天课，因为这些收入属于所有穆斯林，并用于他们的利益。"总的来说，所有公有财产都不需缴纳天课。 Note: the instructions asked for a Hausa translation, but the text you sent was in English and the target language here is Chinese, which I used. If you need it in Hausa, please let me know and I'll translate it into Hausa instead.

This condition Implies that assets that do not have a specific person as owner should be unzakatable, such as the state's revenue collected from taxes, zakah, and other sources. These are not zakatable because they are not owned by a person and the right to them belongs to the whole society, including the poor and needy. Additionally, the government is the agency that collects zakah and there is no reason that it should collect from itself. Scholars have said, "There should be no zakah on state resources like fai' [taken from enemies without fighting] or on the government's share of ghanimah [gained as a result of lawful war with enemies] because these revenues belong to all Muslims and are spent for their benefits."36 In general, all publicly owned property is not zakatable.

Dukiyar da aka sanya a cikin amana ta jama'a, misali domin talakawa, masallatai, marayu, makarantu, mayaƙa saboda Allah, da sauransu, ba ta da zakka. A gefe guda kuma, dukiyar amanar masu zaman kansu da ake riƙewa don amfanin wani mutum ko wata ƙungiyar masu amfana, kamar amanar yara, ana yi mata zakka, domin haƙƙin mallakar kai yana komawa kan waɗannan dukiyoyi don amfanin yaran, duk da cewa ba za su iya zubar da dukiyar da kansu ba na wani lokaci. Wannan ya fi kama da abubuwan da mutum ke mallaka a kansa fiye da amanar jama'a, domin babban abin da ke cikin mallakar kai shi ne keɓancewar amfanin dukiyar, kuma wannan siffa tana nan a cikin amanar masu zaman kansu. Duk da haka, wasu malaman shari'a suna ganin cewa zakka wajibi ce a kan dukkan amanoni, na jama'a da na masu zaman kansu. Ibn Rushd ya ce, "da alama sanya zakka a kan amanar jama'a da aka ware domin amfanin matalauta ba shi da ma'ana, saboda dalilai biyu. Na farko, mallakarsu bai cika ba, na biyu kuma, ba su da zakka, illa dai su ne masu karɓar zakka."38

Property put in public trust for, say, the poor, mosques, orphans, schools, fighters for the sake of God, etc., are not zakatable. On the other hand, property of private trusts that are withheld for the benefit of an individual or a group of beneficiaries, such as children's trusts, are zakatable, since the right of private ownership is transferred on these properties to the benefit of the children, although they cannot, for some time, dispose of the property themselves.37 This is more similar to privately owned things than to public trusts, since the most important element of private ownership is the exclusivity of benefit of the property and this feature exists in private trusts. Some jurists, however, consider zakah obligated on all trusts, public and private. Ibn Rushd says, "it seems that imposing zakah on public trusts designated for the benefit of the indigent is meaningless, for two reasons. One, their ownership is incomplete, and two, they are not zakatable but rather recipients of zakah."38

Wannan sharadi yana fitar da dukiyar da aka samu ta hanyar haram daga cikin dukiyar da za a iya biyan zakka a kanta, kamar sata, jabu, cin hanci, riba, mamaye kasuwa (monopoly) ko yaudara. Wannan na iya haɗawa da mafi yawan dukiyar sarakunan kama-karya, masu hada-hadar riba, barayi, da sauran irinsu. Irin waɗannan mutane ba su mallaki dukiyar da aka sata da ke hannunsu ba, ko da sun haɗa ta da dukiyar da suka samu ta hanyar halal. Malamai sun bayyana cewa dukiya ta haram ba ta wajaba a biya zakka a kanta ba, domin dole ne a mayar da ita ga mamallakinta na gaskiya idan an san shi, ko ga magadansa, idan kuwa ba a sani ba, to a bai wa matalauta da mabukata. Ba ya isa a bayar da ƙaramin ɓangare kawai daga cikin irin waɗannan kadarori a matsayin zakka.39 Hadisi ingantacce ya isar da saƙon kansa: "Allah ba ya karɓar sadaka daga dukiyar sata."40

This condition excludes from zakatability wealth acquired by unlawful means, such as theft, counterfeiting, bribery, interest, monopoly or cheating. This may include the most part of the wealth of autocratic rulers, interest financiers, thieves, etc. Such individuals do not indeed own the stolen properties which are in their hands, although they might have mixed them with property obtained by lawful means. Scholars declare that evil wealth is not zakatable because all such wealth must be returned to its true owner if known, or to his or her heirs, and if not, then to the poor and needy. It is not sufficient that only a small part of such assets is given out as zakah.39 The authentic saying speaks for itself: "God does not accept sadaqah from stolen property."40

Masana shari'a sun tabbatar da rashin zakatar irin wannan dukiya da cewa ba mallakar wanda ke da iko da ita ta gaskiya ba ce. Saboda haka, shi wanda ke da iko da ita ba shi da izinin biyan zakka ko yin wani tasarruf da ita, sai dai ya mayar da ita ga mamallakinta na halal.41 Don haka, mutumin da hanyoyin samun dukiyarsa haram ne, ba a ɗaukarsa mai arziki a shari'a, koda kuwa yana da dukiya mai yawa a hannunsa. Wasu malaman Hanafiyya, ciki har da al-Sarakhsi, sun kai har ga halatta a ba masu mulkin kama-karya sadaka, bisa dalilin cewa a zahiri su matalauta ne, duk da cewa suna cin dukiyar ƙasa baki ɗaya ta haram.42 Irin waɗannan ra'ayoyi masu ƙarfin hali suna nuna mana cewa dukiyar da aka samu ta haram ba za a iya mallakarta ko a mayar da ita ga magada ko wani mai karɓa ba.43 A gefe guda kuma, ba a yarda a ba irin waɗannan azzalumai sadaka kawai saboda sadakar kanta, domin duk da cewa su matalauta ne a shari'a, suna amfani da abin da suke da shi wajen zalunta mutane da sauran munanan manufofi. Ƙa'ida ita ce, ko da matalauci ne, ba a ba shi zakka idan an san cewa yana amfani da kuɗin wajen saba wa Allah.

Wani tasiri kuma na wannan sharadi ya shafi zakar bashi. Wa ya kamata ya biya irin wannan zakka: mai bayarwa bashi (mai bin bashi), mai karɓar bashi (mai bi bashi), ko kuma dukansu? Babu wani malami na fiqhu da zai ce dukansu.

Another implication, of this condition relates to zakah on debts. Who should pay such zakah, the creditor, the debtor, or both? None of the jurists would say both.

'Ikramh da 'Ata suna ruwaya cewa ra'ayinsu shi ne cewa duka ba sa wajaba a bada zakka a kansu, bisa dalilin cewa mai bin bashi ba ya mallakar shi, kuma mai bayarwa ba shi da iko a kansa.45 Ibn Hazm ya ruwaito daga 'A'isha, Uwar Muminai, cewa: "Babu zakka a kan basussuka," ma'ana dukkan bangarorin biyu ba sa wajaba a bada zakka. Ibn Hazm da abokan ra'ayinsa na Zahiriyya suna goyon bayan wannan ra'ayi bisa dalilin cewa haqqin mallakar kowane daga mai bin bashi da mai bayarwa bai cika ba. Mai bin bashi ba ya mallakar dukiyar aro, ko da yake yana amfani da ita, shi kuma mai bayarwa ba shi da iko a kan bashin kuma ba ya samun amfani daga gare shi. Marubucin al-Amwal ya danganta wa al-Nakha'i cewa "basussukan da aka jinkirta ba tare da dalili ba suna wajaba a bada zakkarsu ga masu bin bashi."46 Wannan ra'ayi ya saba wa sharadin cikar mallaka, wanda kusan dukkan malaman fiqhu sun amince da shi.

'Ikramh and 'Ata are reported to be of the opinion that both are not zakatable, on the basis that the debtor does not own it while the creditor does not have control of it.45 Ibn Hazm reports from 'Aishah, the Mother of the Faithful, "There should be no zakah on debts," This means that both parties are not zakatable. Ibn Hazm and his Zahiri colleagues support this opinion on the grounds that the right of ownership of each of the debtor and the creditor is incomplete. The debtor does not own borrowed property although he makes use of it, while the creditor does not have control over the debt and does not extract benefit from it. The author of al Amwal attributes to al Nakha'i that "unreasonably delayed debts are zakatable by debtors."46 This opinion is a violation of the condition of completeness of ownership which is almost unanimous among all jurists.

Jumhur malaman fiqhu tun zamanin Sahabbai suna bambance tsakanin nau'in bashi guda biyu. Na farko shi ne bashin da masu bin bashi ke fatan karbar shi, wato bashi a kan mutanen da ke iya biya. Ana wajabta zakka a kan wannan nau'in bashi a kowace shekara, kamar dai dukiya ce da ke hannun mai ita. Abu 'Ubaid ya ruwaito wannan ra'ayi daga Sahabbai 'Umar, 'Uthman, Ibn 'Umar, da Jabir, da kuma Tabi'ai Jabir bin Zaid, Mujahid, Ibrahim, da Maymun bin Mahran.47

Wata tambaya da take tasowa a wannan zamani ita ce game da kuɗaɗen ritaya da tallafi (grants) da gwamnatoci, ma'aikata, ko wata hukuma mai zaman kanta ke rikewa ba tare da ma'aikaci ya sami damar kai tsaye ga kuɗin ba, sai idan ya yi ritaya ko ya bar aiki. Ko za a iya wajabta zakka a kan waɗannan kuɗaɗe ya dogara ne da ko za a iya ɗauka cewa ma'aikatan ne suka mallake su gaba ɗaya. Shin suna iya zubar da su yadda suka ga dama, ko ba sa iya?

A common question arises at this time about the retirement savings and grants that are retained by governments, employers, or any independent agency without giving the employee direct access to the fund, except upon retirement or termination of employment. The zakatability of such funds is determined by whether they can be defined as completely owned by the employees. Can they dispose of them at will or not?

Shin wadannan kuɗaɗe haƙƙin ma'aikata ne, ko kuwa kyauta ce kawai wadda adadinta da sharuɗɗan cancantarta za a ƙayyade a lokacin ritaya? Idan kyauta ce ko bayarwa kawai, to yana mallakin ma'aikaci ne a lokacin da ya karɓe shi kawai. Amma idan yana cikin abin da ma'aikaci zai iya samu kuma yana da ikon yin amfani da shi yadda ya so, to ya kamata a kula da shi kamar basusuka waɗanda masu bin bashi suke iya biyan su kuma a shirye suke su biya, watau yana wajaba a biya zakkar sa kowace shekara, da zarar ya kai mafi ƙarancin adadin da ake biyan zakka a kansa, kamar yadda za a tattauna daga baya.53

Are these funds the right of the employees or mere grants whose amounts and eligibility requirements will be determined at the time of retirement? If they are purely grants or gifts, they accrue only to the employee at the time of receipt. But if they are part of what the employee has access to and may dispose of at will, then they should be treated like debts whose debtors are capable and ready to pay, i.e. they are zakatable every year, once they reach the minimum for zakatability, as will be discussed later.53

Sharti na biyu da ake buƙata don dukiya ta zama wajibi a biya zakka a kanta shi ne cewa dukiyar dole ne ta kasance tana ƙaruwa a zahiri ko kuma tana da ikon ƙaruwa. Ƙaruwa na nufin wani abu da ke samar wa mai dukiya riba da amfani. Ko kuma kadarar kanta ta zama sakamakon ƙaruwa, ta zama abin da ya wuce kima ko kuma wani abu da aka samu kwanan nan. Malaman fiqihu na Musulunci sun kafa wannan a fili kuma a bayyane. A harshe, "ƙaruwa" duk wani abu ne da ya wuce kima. A cikin Shari'a, ƙaruwa tana da ma'ana biyu: ƙaruwa ta zahiri da ƙaruwa ta iya aiki. Ƙaruwa ta zahiri ita ce karuwa saboda dalilan haihuwa ko kasuwanci. Ƙaruwa ta iya aiki kuwa ita ce yanayin da kadara za ta iya ƙaruwa idan an yi amfani da ita yadda ya kamata don wannan manufar. Wannan na nuna cewa kadarar tana samuwa don yuwuwar amfani.54

The second condition for zakatability is that wealth must either be actually growing or have the potential for growth. Growth means something that provides the owner with profit and benefit. Or the asset itself should be the result of growth, being surplus or a newly accrued item. "This has been established by Muslim jurists in a clear and specific manner. Linguistically, "growth" is any surplus. In Shari'ah, growth has two meanings, actual and potential growth. Actual growth is the increase by Genetic or business reasons. Potential growth is when the asset can increase if it is used properly for that purpose. This implies the availability of the asset for potential use.54

Ibn al-Humam ya rubuta cewa, "an shar'anta zakkah ne domin taimaka da kuma sauke nauyin talakawa ba tare da talauta masu arziki ba, ta hanyar sa masu arziki su biya daga abin da ya rage musu, suna cire kadan daga yalwarsu. Sanya zakkah a kan dukiyar da ba ta girma ba, bisa ma'anarta, yana juya wannan manufa, domin ana biyan zakkah shekara bayan shekara, baya ga kudin rayuwa."55 Wannan sharadin girma yana tabbatar da maganar Manzon Allah ﷺ: "Dukiya ba ta raguwa saboda sadaka,"56 domin biyan wani karamin kaso a matsayin zakkah daga dukiya mai girma ba ya sa dukiyar ta ragu. Abin da ke da muhimmanci, duk da haka, shi ne yuwuwar girman kadarori, ba girman da ya riga ya faru ba, domin girman da ya faru a zahiri da wuya a iya auna shi, kuma ya kan bambanta saboda bambancin hanyoyin aunawa.

Ibn al Humam writes, "zakah is legislated to help and relieve the poor without impoverishing the rich, by having the rich pay from their surplus, taking a little from the plenty. Imposing zakah on wealth that does not, be definition, grow, reverses this purpose, since zakah is paid year after year, in addition to living expenses."55 This condition of growth applies the saying of the Messenger of God (p) "Wealth never decreases as a result of sadaqah,"56 since the payment of a small fraction as zakah out of growing wealth does not make the wealth decline. What is important, however, is the growth potential of the assets and not actual growth, because actual growth can hardly be measured and is subject to differences in measurement.

Dangane da marubucin al-Mughni, an ambaci a cikin al-Bada'i' cewa "sunan zakka da kansa — ma'ana ci gaba ko ƙaruwa — ba ya tabbata sai a cikin dukiyoyi masu girma. Amma ba wajibi ba ne dukiya ta kasance tana girma a zahiri, face dai iyawar yin girma ta hanyar kasuwanci, kiwon dabbobi, ko shuka iri, ta isa, domin ci gaba ta hanyar haihuwa, riba, da yawaita, ana samun ta ta waɗannan hanyoyi. Samuwar hanyar amfani da su kaɗai ta isa. Wannan kamar tafiya take, wadda ke ba matafiyi damar rage sallah koda kuwa zai iya yin ta ba tare da wahala ba." Sai dai kuma, dukiyar da kanta na iya zama sakamakon ci gaba, kamar amfanin gona da 'ya'yan itatuwa. A irin wannan hali, ba a wajabta zakka sai bayan ci gaba ya faru.

According to the author of al Mughni, it is mentioned in al Bada'i' that "the very naming of zakah--as growth or increase--is not realized except in growing assets. It is not necessary, however, for wealth to actually grow, but the ability to grow through business, animal breeding, or seed planting, is sufficient, since growth by reproduction, profit, and multiplicity is realized by those means. The possibility of using the means is alone sufficient. This is similar to traveling, which allows the traveler to reduce prayer even if he can pray without hardship."57 On the other hand, the asset itself may be a result of growth, as in crops and fruits. In this case, zakah is only obligated after growth has happened.

Wannan sharaɗi an samo shi ne daga al'adar magana da aiki ta Annabi ﷺ, wadda magadansa da Sahabbai suka ci gaba da aiwatarwa. Annabi ﷺ

This condition is derived from the spoken and practiced tradition of the Prophet (p), which was sustained in application by his successors and Companions. The Prophet (p)

Ba ya wajabta zakka a kan dukiyoyin da aka mallaka domin amfanin kai, kamar yadda ingantacciyar magana ta nuna, "Musulmi ba ya biyan zakka a kan dokinsa ko bawansa." Al-Nawawi ya ce, "Wannan magana ta kafa tushen ka'idar cewa dukiyoyin da aka mallaka domin amfanin kai ba su da zakka." Manzon Allah ﷺ bai wajabta zakka ba sai a kan dukiyoyin da ke girma da samarwa, wadanda Larabawa a zamaninsa suke da iri-iri.

does not obligate zakah on assets which are obtained for personal use, as indicated by the correct saying, "A Muslim is not zakatable for his [or her] mare or for his [or her] servant."58 Al Nawawi' says, "This saying plants the seed for the principle that assets obtained for personal use are not zakatable." The Prophet did not impose zakah except on growing and producing assets, of which Arabs at his time had several kinds:

- Dabbobin kiwo kamar raƙuma, shanu, da tumaki; kuɗi, zinariya, da azurfa da ake amfani da su a matsayin kadarorin kasuwanci da kuma tanadi; amfanin gona da 'ya'yan itatuwa, musamman abinci na asali, kamar alkama, sha'ir, dabino, da zabibi. Zuma tana cikin wannan rukuni.

- Livestock such as camels, cows, and sheep - money, gold or silver used as cash business assets and as savings - crops and fruits, especially basic foods, such as wheat, barley, date, and raisin. Honey goes with this category.

- taskoki da aka boye a karkashin kasa tun zamanin da, da ma'adanai da Allah ya ajiye a cikin kasa da kuma a saman doron kasa.

- treasures hidden underground by ancients and minerals stored by ancients and minerals stored by God inside and on the surface of the earth.

Game da rarraba kuɗin shiga daga haraji a kan wannan rukuni na ƙarshe, akwai ra'ayoyi biyu. Ɗaya shi ne cewa a bi da shi kamar zakka, ɗayan kuma shi ne a bi da shi kamar fai [dukiyar da ake karɓa daga abokan gaba waɗanda suka miƙa wuya ba tare da yaƙi ba].

About the dispersement of the proceeds of dues on this last category, there are two opinions. One is that it should be treated like zakah, and the other is that it should be treated like fai [property taken from enemies who surrender without fighting].

Jurists who hold that the rulings of Shari'ah are always justifiable—and they are the majority—have agreed that the justification for zakatability on the above-mentioned assets is actual or potential growth. Livestock physically grows by weight increase, reproduction and milk production. Business assets also grow; they exist to make profit and bring return. This growth is not simply natural like that of animal and agricultural wealth, but is caused by the action of people. Since it is considered lawful in Islam, as well as in all heavenly and earthly religions and laws, business growth is placed in the same category as natural growth. Money also grows, because it is the means of exchange and the measure of value as a substitute for goods. When money is used in industry and trade, it brings income, which is what is meant by growth in this section. If money is hoarded and prevented from fulfilling its role in circulation and production, the hoarder is held responsible for leaving it idle. He is not by that action exempt from zakah; rather, zakah gives him the signal to utilize his money in growth and useful business, otherwise it will perish. Crops and fruits are themselves the result of growth, being produced by the process of agricultural reproduction. Honey, discovered treasures, and minerals are similar.

Tun da girma, na zahiri ko na yuwuwa, sharadi ne na wajibcin zakka, to menene matsayin dukiyar da mai ita bai sa ta yi girma ba?

Since growth, actual or potential, is a requirement for zakatability, what should be the status of wealth whose owner does not make it grow?

Dole a raba tsakanin shari'o'i biyu na rashin amfani daga ƙaruwar kadara:

A distinction must be drawn between two cases of idleness from growth of an asset:

rashin aiki da ke samuwa daga yanayin kadara, kamar basusuka marasa fatan dawowa da dukiyar da aka sace, da kuma rashin aiki da mai dukiya ne ya haifar. A yanayi na farko, kadarar ba ta zakkatuwa, amma idan mai ita ya sake samun ikon sa ta yi girma, kamar taskar da aka rasa sannan aka samo, to kadarar tana zakkatuwa ne kawai daga shekarar nan gaba. A daya bangaren kuwa, idan rashin iyawar saka hannun jari ta samo asali ne daga mai dukiya, wato idan mai dukiya ya hana dukiyarsa saka hannun jari, to ba a ba shi uzuri daga biyan zakka ta kowace shekara ba. Ana kyautata zaton cewa Musulmai za su yi iyakar kokarinsu wajen saka hannun jari da kadarorinsu.

idleness implied by the nature of the asset such as hopeless debts and stolen property, and idleness caused by the owner. In the former case, the asset is not zakatable, but once the owner becomes able again to make it grow, such as lost/found treasure, then the asset is zakatable only from that year on. On the other hand, if the incapability of investment is caused by the owner, i.e. if the owner withholds his wealth from investment, then he is not excused from the yearly payment of zakah. It is assumed that Muslims would do their best to invest their assets.

Rashin iya sa dukiya ta yi girma ba uzuri ba ne na kebe wa zakka.66

Incapability to make one's assets grow is not an excuse for exemption from zakah.66

Rashin iya saka hannun jari abu ne abin zargi, domin yana nuna rashin niyya ko rashin dukiya a wajen mai dukiya. Game da irin wannan rashin iyawa, Annabi (ﷺ) ya yi gargadi mai tsanani, kuma ya yi tsawatarwa ga wadanda suke da ita. Yana yin addu'a yana cewa, "Ya Ubangijina, ina neman kariyarka daga rashin iyawa da kasala."67 Abu Hurairah ya ruwaito daga Annabi (ﷺ) cewa, "Ku himmatu wajen rike abin da yake amfanar ku, ku nemi taimakon Allah, kada ku zama marasa iyawa ko ku tsaya cik,"68 kuma Annabi (ﷺ) ya taba cewa wa wani mutum, "Lallai Allah yana tsawatarwa ga rashin iyawa."

Wannan sharadin girma na zakatuwa za a iya amfani da shi a matsayin ma'auni don tantance nau'o'in dukiya da zakka ke wajaba a kansu, koda kuwa Annabi (ﷺ) bai ambace su musamman ba, muddin suna ƙarƙashin nassoshi na gaba ɗaya na Alƙur'ani da Sunnah. Wasu malaman fiƙihu ba sa karɓar wannan, suna takaita zakka ga abubuwan da Annabi (ﷺ) ya ambata. Misali, Ibn Hazm a cikin littafinsa al-Muhalla ya takaita zakka ga nau'o'in dukiya takwas: raƙuma, shanu, tumaki, alkama, sha'ir, dabino, zinariya, da azurfa.70 A gare shi, ko zabibi ba ya cikin abin da ake biyan zakka a kansa, haka nan dabbobin da ba raƙuma, shanu, da tumaki ba ba sa wajaba a kansu zakka.

This condition of growth for zakatability can be used as a criterion for determining kinds of wealth that are subject to zakah, even if they were not specifically mentioned by the Prophet (p), as long as they are covered by the general texts of Qur'an and Sunnah. This is not accepted by some jurists who restrict zakah to those items mentioned by the Prophet (p). Ibn Hazm, for example, restricts zakah in his al Muhalla to eight kinds of wealth: camels, cows, sheep, wheat, barley, date, gold, and silver.70 For him even raisin is not zakatable, nor is livestock other than camels, cows, and sheep.

Haka kuma ya shafi amfanin gona, sai dai alkama, sha'ir da dabino, da kuma ma'adanai da kudade, sai dai zinariya da azurfa. Bugu da kari, a cewarsa, bai kamata a sa zakkar kayan kasuwanci ba. Malaman shari'a sun sha banban game da iyakar da zakka take wajaba a kan nau'ikan dukiya daban-daban. Wasu suna matsananciyar tsauri, wasu kuma suna sassauci. Abu Hanifa yana cikin wadanda suka mika zakka zuwa mafi yawan nau'ikan dukiya. Misali, ya dauki duk abin da kasa take fitarwa a matsayin wanda ake bayar da zakka a kansa, ba tare da wani mafi karancin adadi ba; ya hada dawakai da dabbobin kiwo cikin wadanda ake bayar da zakka a kansu; ya wajabta zakka a kan kayan ado na zinariya da azurfa. A daya bangaren kuma, a ra'ayinsa ba a bukatar zakka daga kowane yaro da mahaukaci, kuma baya bukatar kashi goma na amfanin filin kharaji da Musulmi ya mallaka.

The same applies to agricultural crops except wheat, barley, and date, and to minerals and currencies except gold and silver. Moreover, according to him, there should be no zakah on business assets. Jurists differ on the extent to which zakah is obligated as far as the different kinds of wealth are concerned. While some are very restrictive, others are liberal. Abu Hanifah is one of those who extend zakatability to most kinds. For example he considers zakatable all that is produced by the land, without any minimum; he includes horses with livestock in zakatability; he obligates zakah on jewelry. On the other hand, zakah in his view is not required from all minors and insane individuals, nor does he require the tenth on the output of kharaji land owned by Muslims.

1. Ahmad, a cikin Musnadinsa, ya ruwaito daga Abu Hurairah cewa Annabi (p) ya ce: "Ba a karɓar sadaqah sai daga arziki," kuma a wata riwayar: "Bai kamata a karɓi sadaqah sai daga arziki ba."80 Al-Bukhari ya ambaci wannan magana a matsayin wadda aka yanke sanadinta [ba tare da sarka ba] a babin wasiyya da shawarwari a cikin ingantaccen littafinsa. Ya sanya ta a matsayin taken wani sashe a babin zakka, cewa: "Sashe: Babu sadaqah sai daga arziki; wanda ya bayar da sadaqah alhali shi ko iyalinsa suna cikin bukata, ko yana cikin nauyin bashi, to ya fara biyan bashinsa daga abin da zai bayar a matsayin sadaqah." Al-Hafiz ya yi sharhi kan taken Bukhari cewa: "Da alama al-Bukhari yana son bayyana maganar da aka ambata a sama ta hanyar nuna cewa yana cikin sharuddan sadaqah cewa mai bayarwa ko iyalinsa kada su kasance cikin bukata." Babu shakka cewa zakka sadaqah ce kamar yadda Alkur'ani da Sunnah suka bayyana.

1. Ahmad, in his Musnad reports from Abu Hurairah that the Prophet (p) said, "Sadaqah is only taken out of richness," and in another version, "There should be no sadaqah taken except out of richness."80 Al Bukhari mentions this saying as suspended [waithout chain] in the chapter on advice and wills in his correct collection. He makes it a title of a section in the chapter on zakah, "Section: There is no sadaqah except out of richness; he who gives sadaqah while he or his family are in need or while he is under the burden of debts should first pay his debts out of what he would give as sadaqah." Al Hafiz comments on Bukhari's title, "It seems that al Bukhari wants to explain the above mentioned saying by stating that it is a required condition for sadaqah that the payer or his family must not be in need."81 There is no doubt that zakah is sadaqah as expressed in Qur'an and Sunnah.

2. A cikin Alkur'ani, Allah ya ce: "Suna tambayarka abin da za su ciyar. Ka ce: abin da ya wuce bukatunku." Ibn 'Abbas ya ruwaito cewa ya ce: "Wannan na nufin abin da ya zarce bukatar iyalanku." Ibn Kathir ya ce: "Haka kuma an ruwaito daga Ibn 'Umar, Mujahid, 'Ata', 'Ikrimah, Sa'id bin Jubair, Muhammad bin Ka'b, 'Ata', al Hasan, Qatadah, al Qasim, Salem, 'Ata' al Khurasani, al Rabi' bin Rabi' bin Anas, da wasu da dama. Suna cewa: abin da ya wuce bukata shi ne abin da ya zarce." Wannan na nufin Allah, tsarki ya tabbata ga hikimarsa, yana sanya kashewa ta zama abin da ya zarce bukatu na asali kawai, watau bukatun mutum, iyalinsa, da duk wadanda ya wajaba ya ciyar. Bukatun mutum da iyalinsa suna da fifiko a gare shi, fiye da bukatun sauran mutane, don haka Shari'ah ba ta bukatar ya sadaukar da bukatunsa da zuciyarsa ke manne da su don biyan bukatun wasu mutane. An ruwaito cewa al Hasan ya yi sharhi kan ayar da ta gabata: "Wannan shi ne don kada ku sa dukiyarku ta kare, har ku zama masu bara a wurin mutane."

Cewa nisab ya zama babu bashi a kansa a zahiri ma'ana ce da ke cikin sharadin farko, watau:

That nisab should be free of debt is in fact an implication of the first condition, i.e.

...ukuli na mallaka, da kuma na dukiya mai yawa fiye da buƙatu masu muhimmanci. Idan mai dukiya yana fama da basussuka waɗanda suka fi nisab yawa, ko kuma suka rage darajar dukiyarsa zuwa ƙasa da nisab, to zakka ba ta wajaba a kansa ba. Malaman shari'a suna da ra'ayoyi dabam-dabam game da basussuka, musamman waɗanda suke da alaƙa da dukiya bayyananna [dukiyar da masu karɓar zakka za su iya gani]. Dalilin wannan bambancin ra'ayi shi ne, ba su yarda ba kan matsayin zakka, wadda Ibn Rushd ya ambata a matsayin ibada ko kuma haƙƙin kuɗi ga talakawa. Waɗanda suke ganin zakka haƙƙin talakawa ne, suna ɗaukar cewa mutumin da basussuka suka matsa masa har dukiyarsa ta ragu zuwa ƙasa da nisab, ba ya cikin waɗanda za a karɓi zakka daga gare su, domin haƙƙin masu bin bashi ya fi haƙƙin talakawa a lokaci, saboda masu bin bashi su ne ainihin masu mallakar wannan dukiya. Waɗanda kuma suke ganin zakka ibada ce, suna cewa irin wannan mutum yana cikin waɗanda za a karɓi zakka daga gare su, domin sharaɗin wajabcin zakka shi ne kasancewar dukiya fiye da nisab; ba a ambaci basussuka ba. Sun ƙara da cewa a wannan hali akwai rikici tsakanin haƙƙoƙi biyu, haƙƙin Allah da haƙƙin mutum, wato mai bin bashi, kuma haƙƙin Allah shi ke da fifiko.86 Ibn Rushd ya ce, "Abin da ya fi dacewa da Shari'ah shi ne a yafe wa mai bin bashi zakka."87 Ya kamata a ƙara da cewa, abin da Ibn Rushd ya zaɓa shi ne abin da za a iya fahimta daga nassosin Shari'ah, ruhinta, da manyan ƙa'idodinta game da dukkan nau'ikan dukiya. Wannan kuwa za a iya nuna shi kamar haka:

completeness of ownership, and of the excess above essential needs. If the owner is burdened by debts that exceed nisab or that reduce the assets net worth to below nisab, zakah is not obligated. Jurists have varying opinions on debts, especially those debts that are related to apparent assets [ assets that can be detected by zakah collectors]. The reason for this variety of opinion is that they do not agree on the classification of zakah as mentioned by Ibn Rushd as a worship or a financial right due to the poor. Those who see zakah as a right to the poor consider that the person who is burdened by debts in a manner that reduces his current assets to below nisab is not zakatable, since the right of the creditors preceds timewise the right of the poor, because the creditors are the true owners of that asset. Those who see zakah as a form of worship say that such a person is zakatable, because the condition for zakatability is the presence of assets above nisab; no mention of debts is made. They add that there is in this case a conflict between two rights, the right of God and the right of a person, the creditor, and the right of God has priority.86 Ibn Rushd remarks, ''What seems to be more consistent with Shari'ah is waiving zakah on the debtor."87 It should be added, however, that what is selected by Ibn Rusad is what can be derived from texts of Shari'ah, its spirit, and its major principles concerning all kinds of assets. This can be shown in the following:

Don a bashin bashi gaba ɗaya daga zakka, yawan bashin ya zama mai girma wanda zai rufe dukkan kadarorin da mutum yake da su a yanzu, ko kuma aƙalla ya rage su zuwa ƙasa da nisab. Misali, idan yawan bashin dinari goma ne, mutum mai biyan zakka kuma yana da dinari talatin, to abin da ya rage bayan bashin har yanzu ya kai nisab, wanda ake biyan zakka a kansa. Amma idan yawan bashin ya fi dinari goma, to wannan mutum ba ya cikin masu biyan zakka.101

For debts to waive zakah completely, the amount of the debt should be large enough to cover all present assets, or at least bring them down to below nisab. For example, if the amount of debt is ten dinars and the taxable person has thirty dinars, then what is left after the debt is still nisab, which is zakatable. But if the amount of debt is more than ten dinars, then this person is not zakatable.101

Ga bashin bambanci a tasirin zakka tsakanin bashin da aka jinkirta na dogon lokaci ko gajere, ko bashin da ake biyan sa nan take. Matsayin da aka zaba shi ne cewa dukkan bashi, na nan take da na jinkiri, ana cire shi daga kadarorin da ake bin su zakka. Wasu malamai kuwa suna ganin cewa bashin da aka jinkirta ba a cirewa daga cikin kadarori.102 Daya daga cikin bashin da aka saba jinkirtawa na iya zama wani bangare na sadakin mata [sadakin da mijin ya bayar] wanda aka jinkirta sai mutuwa ko saki. Wasu malamai suna cewa wannan sadaki da aka jinkirta ba a cirewa, yayin da wasu ke ganin ana cire shi kamar sauran bashi.103 Duk kudin da ake bayarwa ga tsohuwar mata ko ga yara da ke karkashin kulawar uwarsu ana cire su a matsayin bashi. Akwai kuma muhawara game da bashin da ya shafi hakkokin mutane. Al-Nawawi, dan mazhabar Shafi'i, ya ce idan bashi ana cire shi, to wannan ya shafi dukkan bashi, ko na Allah ne ko na mutum.105

For deferred or immediate debts that are due in either a long or short period it seems that this makes no difference in its effect on zakah. The selected view is that all debts, immediate and deferred are deductible from zakatable asset. Some scholars, however, hold to the view that deferred debts are not deductible.102 One of the common deferred debts could be part of the wife's mahr [dowry given by the husband] that is deferred until death or divorce. Some scholars argue that this deferred mahr is not deductible, while others consider it deductible like other debts.103 All money for an ex-wife or for children in the custody of their mother are deductible debts. There is a discussion also about debts that belong to human beings. A1 Nawawi, a Shafi'ite, says if debts are deductible, then, this applies to all debts, whether they are God's or a person's.105

Dole ne a cika watanni goma sha biyu na wata na kalandar Musulunci tun farkon mallaka, ko tun ranar da zakka ta wajaba, kafin zakka ta sake wajaba akan dukiya. Wannan sharadi an takaita shi ne ga dabbobi, kudi, da kayan kasuwanci. Ba ya shafar amfanin gona, 'ya'yan itace, zuma, ma'adanai da aka hako, dukiyar da aka samu a ƙasa, da sauransu, saboda babu sharadin shekara guda a kansu, bisa dalilin cewa zakkar waɗannan abubuwa irin zakkar samun kuɗin shiga ce.

Twelve full lunar months should pass from the beginning of ownership, or past due date of zakah, for zakah to accrue again on assets. "This condition is restricted to livestock,, money, and business assets. It does not apply to crops, fruits, honey, extracted minerals, found treasure, etc., where there is no condition of one year on the grounds that zakah on those items is a sort of zakah on income.

Ibn Qudamah ya bayyana ra'ayinsa game da ainihin bambanci tsakanin abubuwan da ake biyan zakka a kansu dangane da wucewar shekara. "Abubuwan da ake ganin wucewar shekara wajibi ne a gare su su ne waɗanda aka tanadar domin samun riba, kamar kadarorin kasuwanci, ko kuma a matsayin ajiyar daraja, kamar kuɗi, saboda yana cikin yanayinsa a yi amfani da shi domin samun riba, don haka a biya zakka a ƙarshen kowace shekara daga ribarsu da kuɗin shiga. Amma game da amfanin gona da 'ya'yan itace, su kansu su ne kuɗin shiga, kuma ana fitar da zakka daga cikinsu. Da zarar an samar da su, a fili suke ba sa girma. Ma'adanai da aka haƙo ana ɗaukar su kamar tsirrai da 'ya'yan itace."108

Ibn Qudamah expresses his opinion on the essence of distinction between zakatable items as far as the passage of a year is concerned. "Items for which the passage of a year is considered necessary are those designated for growth, such as business assets, or as storage of value, such as money, because it is of the nature of being used for growth, so that zakah would be paid at the end of each year out of their profits and income. As for crops and fruits, they themselves are the income, and zakah is taken out of them. Once they are produced they obviously do not grow. Extracted minerals are considered similar to plants and fruits."108

Ibn Rushd ya ce,109 "Mafi yawan malamai masu fikihu sun yi imani cewa wannan sharadi wajibi ne domin a wajabta zakka a kan zinariya, azurfa da dabbobi. An tabbatar da cewa Khulafa'u Rashidun huɗu sun aiwatar da wannan sharadi, kuma an san shi sosai a tsakanin Sahabbai, ma'ana dukkan waɗannan mutane ba za su amince da irin wannan al'amari ba tare da sanin cewa Annabi ﷺ ya faɗi wani abu game da shi. An ruwaito daga Ibn 'Umar cewa Annabi ﷺ"

Ibn Rushd states,109 "The majority of jurists believes that this condition is required for the zakatability of gold, silver, and livestock. It is confirmed that the four Khulafa' applied this condition, and it is commonly known among the Companions, which means that all these people would not agree on such a mater without knowing that the Prophet had said something about it. It is reported from Ibn 'Umar that the Prophet (p)

"Babu zakkah a kan dukiya har sai shekara ta wuce." Wannan abu ne da malaman shari'a na dukkan ƙasashe suka yarda da shi, kuma babu wani sabani a kansa a zamanin Sahabbai sai wani rahoto daga Ibn 'Abbas da Mu'awiyah. Ga alama dalilin wannan keɓewar shi ne rashin ingantacciyar magana daga Manzon Allah ﷺ.111

said, "There is no zakah on an asset until a year has passed."110 This is agreed upon among jurists in all countries, and there is no dispute about it in the Companions' generation except a report from Ibn 'Abbas and Mu'awiyah. It seems that the reason for that exemption is the lack of an authentic saying.111

Ibn Mas'ud, Ibn 'Abbas, da Mu'awiyah an ruwaito cewa suna da ra'ayin cewa zakkar kadarori tana wajaba a lokacin da aka samu su, ba tare da bukatar wucewar shekara guda ba, idan kadarar da aka samu ta kai nisabi da kanta ko bayan an hada ta da abin da yake hannun mutum kafin samunta. Wasu daga cikin Tabi'una ma suna da wannan ra'ayi.

Ibn Mas'ud, Ibn 'Abbas, and Mu'awiyah are reported to have the view that zakah is due on assets when acquired, without needing the passage of a year, if that earned asset reaches nisab on its own or after being added to what was in possession before its accrual.112 Some of the Followers also take this view.

Babu wani sabani tsakanin malamai, na farko da na baya, cewa zakka a kan dukiyoyin jari kamar dabbobi, kuɗi, da kayan kasuwanci, ana wajabta ta sau ɗaya kacal a shekara. Ibn Abi Shaibah ya rawaito daga al-Zuhri, "Babu wani abu da ya iso mana daga wani shugaba na wannan al'umma wanda yake a Madina -- Abu Bakr, 'Umar da 'Uthman -- cewa suna karɓar zakka sau biyu. Suna aika masu karɓar zakka kowace shekara, ko da amfani ko babu amfani."

There is no disagreement among scholars, both predecessors and latecomers, that zakah on capital assets such as livestock, money, and business inventory, is required only once a year. Ibn Abi Shaibah reports from al Zuhri, "Nothing reached us from any ruler of this nation who was in Madinah-- Abu Bakr, 'Umar and 'Uthman-- to the effect that they were collecting zakah twice. They sent collectors every year, fertile or barren.

"Ana tattara shi ta wannan hanya bisa ga tafarkin Manzon Allah ﷺ."113

Collecting it this way in accordance with the tradition of the Messenger of God (p)."113

Wannan yana nuna adalcin Shari'ar Musulunci. Ba a bar lokacin biyan zakka ya zama batun da masu mulki da gwamnatoci za su ƙaddara yadda suka ga dama ba, ko kuma batun son zuciya da rowar daidaikun mutane ba.

This shows the justice of Islamic Shari'ah. The periodicality of zakah is not left to rulers and governments to impose at will, or to the desire and miserliness of individuals.

Ana ɗaukar shekara a matsayin tsarin maimaituwa saboda ita ce zagayowar dukkan yanayi, kuma tana da tsawo isa ga girma da riba su tara. 114 Ibn al-Qayyim ya ce game da shiriyar da aka samu daga Manzon Allah ﷺ kan zakka: "Ya wajabta ta sau ɗaya a kowace shekara. Ya sanya lokacin wajabcin zakka a kan amfanin gona da 'ya'yan itace shine lokacin girbi da yankewa. Zakka bayyananniyar adalci ce ta gaske, domin da an wajabta ta kowane wata ko kowane mako, da ta yi nauyi ƙwarai ga mawadata, amma idan an sanya ta sau ɗaya a rayuwa, da ba ta biya bukatun mabuƙata ba. Hanya mafi kyau ita ce a sanya ta sau ɗaya a kowace shekara."115

The year is considered the pattern of repetition because it is the cycle of all season, and it is long enough for growth and profitability to accure114 Ibn al Qayim says about the guidance received from the Messenger (p) on zakah "He [the Prophet] obligated it once every year. He made the time of accrual of zakah on crops and fruits the time of ripening and harvest. zakah is an expression of the utmost justice, because had it been obligated every month or every week, it would have heavily burdened the rich, but if it were made once in a lifetime, it would not have satisfied the needs of the indigent. The best way was to make it once every year."115

Kuɗaɗen da ake samu ko kadarorin da ake tarawa sun haɗa da kuɗin shiga na yau da kullum, albashi da ujrori na lokaci-lokaci, tallafi, riba ta bazata, kyauta, da sauransu. Wasu daga cikin waɗannan kayayyakin da ake tarawa, kamar amfanin gona, 'ya'yan itace, zuma, dukiyar da aka tsinci ɓoyayya da ma'adinan da aka haƙo, suna da zakka da zarar an samu idan sun kai adadin nisab. Wannan ba a yi wa kowa sabani a kansa ba. Sai dai akwai saɓani a kan zakkar kadarorin jari, kamar kuɗi, kayan kasuwanci, da dabbobi, waɗanda ake samu a cikin shekara. Shin ana yi musu zakka a lokacin da mutum ya mallake su? A kan wannan ya kamata a kawo wasu bayanai da Ibn Qudamah ya ambata a cikin al-Mughni, waɗanda suka bambanta tsakanin yanayi uku.

Accrued assets or goods include regular income, periodical salaries and wages, grants, windfall profits, gifts, etc. Some of those accrued goods, such as crops, fruits, honey, found treasures and extracted minerals, are zakatable once acquired if they reach the amount of nisab. That much is not disputed. There is, however, a difference of opinion on the zakatability of capital assets, like money, business inventory, and livestock, that are acquired during the year. Are they zakatable at the time they are possessed? On this we should bring forth some details mentioned by Ibn Qudamah in al Mughni, which distinguish between three cases:

1. Kadarorin da aka samu waɗanda sakamakon jari ne da aka riga aka mallaka, kamar riba a kan kadarorin kasuwanci da 'ya'yan dabbobin da aka riga aka mallaka, suna da zakka. Ana ƙara wannan kuɗin shiga a kan asalin kadarorin wajen lissafin zakka. Ibn Qudamah ya ce, "Ban san wani saɓani a kan wannan ba. Ana bin shekarar asalinsa, kuma yana kama da ci gaba da ƙaruwa, haka nan ƙaruwar darajar kayan kasuwanci."116

1. If acquired assets are the result of already owned capital, such as profit on business assets and the offspring of already owned livestock, they are zakatable. This income should be added to the original assets in calculating zakah. Ibn Qudamah says, "I am aware of no dispute on this. It goes by the year of its principal and is like continuous growth, such is the increase in the value of inventory."116

2. Shari'ar na biyu ita ce kadarar da aka samu ba irin ta babban jarin da mutum ya riga ya mallaka ba, misali mutumin da ya mallaki nisabin raƙuma sannan aka ba shi kyautar shanu. A cewar mafi yawan malamai, wannan kadarar da aka samu ba a ƙara ta ga jarin da yake da shi ba, a maimakon haka tana fara sabon shekara da sabon nisabinta. Idan bai kai nisabi ba, sabuwar kadarar ba ta wajaba a yi mata zakka. Sai dai akwai riwayar daga Ibn Mas'ud, Ibn 'Abbas da Mu'awiyya cewa waɗannan kadarorin suna wajaba a yi musu zakka da zarar an samu su.