Sashe na 1: Wajibcin zakka a kan dukiyoyin da aka yi wa almubazzaranci da su.

Section 1: Zakatability of exploited assets.

Sashe na 2: Yadda ake lissafin wannan zakka.

Section 2: Computation of this zakah.

Sashe na 3: La'akari da nisab.

Section 3: The consideration of nisab.

Ana rarraba kadarorin da ake amfani da su wajen samar da hidima ko kaya masu musaya da ake sayarwa don riba, ba tare da kashe kadarorin da ake amfani da su kansu ba. Sun hada da kadarorin da ake haya da su don riba, kamar gine-ginen zama, hanyoyin sufuri, kayan ado da sauran kayan da ake amfani da su wajen haya. Haka kuma a cikin wannan rukuni akwai dabbobin da ake kiwo don madara, ulu ko nama, da masana'antu, injina ko kayan aiki da ake amfani da su wajen samar da kaya. A babi na shida na tattauna kayayyakin dabbobi, kuma na kammala cewa dole ne a bi da su kamar zuma, inda ake caje kashi goma na riba bayan cire kudin samarwa, amma dabbobin da ke samar da su ana keɓe su daga zakka. Saboda haka, ba zan hada da tattaunawar dabbobi a wannan babin ba.

Exploited assets are defined as forms of wealth used to produce exchangeable services or goods that are sold for profit without exhausting the exploited assets themselves. They include assets rented for profit, such as residential buildings, means of transportation, jewelry, and other material used for rental purposes. Also in this category are livestock raised for milk, wool, or meat, and factories, plants, or equipment used for producing goods. In chapter six, I discussed livestock products and concluded that they must be treated like honey, whereby one-tenth is charged on the net output, but the producing animals are exempted. Therefore, I will not include a discussion of livestock in this chapter.

Bambancin da ke tsakanin dukiyoyin da ake amfani da su wajen samun riba (istighlal) da wadanda ake amfani da su wajen ciniki shi ne cewa na farko suna zama babban jari na dindindin, yayin da na karshen kan canza hannu. Dukiyoyin da ake amfani da su wajen samun riba a fannin masana'antu, sufuri da hidima suna wakiltar babban kaso na tattalin arzikin zamani.

The difference between assets used for exploitation and those used for trading is that the former remain as permanent capital, while the latter change hands. Exploited assets used in the industrial, transportation, and service sectors represent a large portion of the contemporary economy.

Akwai ra'ayoyi biyu masu tsauri a tsakanin malaman fiqhu. Akwai wadanda suke fadada ma'anar zakka har ta hada dukkan dukiya ko mafi yawanta, da kuma wadanda suke takaita zakka ga wasu nau'o'in dukiya kadan. Wadanda suke sa'anne takaita wajabcin zakka suna gardama cewa:

Two extreme opinions exist among jurists. There are those who expand the concept of zakah to include all or most assets, and those who limit zakah to only a few kinds of wealth. Those who tend to limit the zakatability argue that:

1. Manzon Allah (ﷺ) ne ya bayyana dukiyoyin da ake biyan zakka a kansu, kuma bai ambaci cikinsu wadannan da ake amfani da su ba, kamar gine-gine, dabbobin haya, da injinan samar da kayayyaki. Ka'ida ita ce, ba a wajabta wa mutane biyan wani caji ba tare da nassi bayyananne ba. Babu irin wannan nassi.

1. The Messenger of God (p) defined the zakatable assets, and did not mention among them these exploited ones such as buildings, rented animals, and productive machinery. The principle is that people must not be obligated to pay any charge without a clear text. There is no such text.

2. Malaman shari'a a dukkan zamani da kuma a dukkan kasashen Musulunci daban-daban ba su wajabta zakkah a kan wadannan dukiyoyi ba.

2. Jurists throughout the history of Islam and in all its various countries did not obligate zakah on those assets.

3. Muna da ra'ayoyin malamai da ke hana zakatuwa ga kadarorin da ake amfani da su wajen samun riba. Malaman shari'a sun bayyana cewa gidajen zama, kayan aikin sana'a, dabbobin sufuri, kayan daki na gida, da sauransu, duk ba su da zakka. Wannan na nufin masana'antu, gine-gine, motoci, jirage, da jiragen ruwa ba su da zakka, ko da girmansu, darajarsu, ko kudin shigarsu.

3. We have on hand scholarly opinions that negate the zakatability of exploited assets. Jurists have stated that residential homes, craftsman's tools, transportation animals, home furnishings, etc., are all exempt from zakah. This means factories, buildings, cars, planes, and ships are not zakatable, regardless of their size, value, or income.

Idan an karɓi ribar waɗannan kadarorin, aka riƙe ta tsawon shekara guda, kuma ta wuce nisab, to a lokacin ne ake biyan zakka a kanta, kamar yadda ake yi wa kuɗi.

When the earnings of these assets are received, retained for one year, and exceed nisab, they are then zakatable, like money.

Takaita nau'o'in kadarorin da ake biyan zakka a kansu hukunci ne sananne a cikin fikihu. Ibn Hazm ne ya goyi bayansa, sannan daga baya al-Shawkani da Siddiq Hasan Khan, har ta kai ga wasu malamai sun keɓe kayan kasuwanci da 'ya'yan itatuwa da kayan lambu daga zakka. Marubucin al-Rawdah al-Nadiyah ya kare wannan ra'ayi, inda yake cewa: "Sanya zakka a kan kadarorin da aka yarda cewa ba a biyan zakka a kansu, kamar gine-ginen zama, filaye, da dabbobi, kawai saboda ana haya da su don riba ba tare da musayar su a kasuwanci ba, abu ne da ba a taba jin irinsa ba a zamanin farkon Musulunci, balle a ce akwai goyon bayansa daga Alkur'ani ko Sunna."1

A kuma, akwai malamai masu faɗaɗa rukunin dukiyoyin da ake biyan zakka a kansu, suna tabbatar da cewa ana biyan zakka a kan dukiyoyin da ake amfani da su wajen samun riba, kamar masana'antu da gine-gine. Wannan ra'ayin wasu malaman Malikiyya ne, da Hanbaliyya, da mabiyan al-Hadi daga cikin Zaidiyya. Haka kuma wasu malamai na zamani sun yi wannan ra'ayi, ciki har da Abu Zahra, da 'Abd al-Wahhab Khallaf, da 'Abd al-Rahman Hasan, kamar yadda za mu gani a wannan sashe. A ra'ayina, wannan hanya ta fi inganci, saboda dalilai masu zuwa:

On the other side there are jurists who expend the category of zakatable assets and establish the zakatability of exploited assets like factories and buildings. This is the position of some Malikites, Hanbalites, and the followers or al Hadi among Zaidis. It is also the view of some contemporary scholars, including Abu Zahra, 'Abd al Wahhab Khallaf, and 'Abd al Rahman Hasan, as we shall see in this section. In my opinion, this approach is more valid, for the following reasons:

1. Allah ta'ala ya wajabta wani haƙƙi da aka ƙayyade a kan kowace dukiya: "kuma a cikin dukiyoyinsu akwai haƙƙi sananne," "Ka karɓi sadaka daga cikin dukiyoyinsu." Annabi ﷺ kuma ya yi umarni da mu "Ku biya zakka a kan dukiyoyinku." Waɗannan nassosi ba su bambanta tsakanin nau'o'in dukiya daban-daban ba.

1. God obligates a defined due on each asset: "and in their wealth there is a defined due," "Out of their assets take a sadaqah." The Prophet (p) also exhorts us to "Pay the zakah on your assets." These texts do not distinguish between the different kinds of assets.

Ibn al-'Arabi ya karyata ra'yin Zahiriyyah, waɗanda ke musanta cewa kayan kasuwanci suna da zakka saboda rashin nassi mai inganci. "Ayar 'Ka karɓi sadaka daga dukiyarsu' tana da ma'ana gaba ɗaya," in ji shi. "Ta ƙunshi kowane nau'in dukiya, ba tare da la'akari da rarrabawarta ba, sunanta, ko manufarta. Duk wanda yake son sanya wata takura a kan wannan ma'anar gaba ɗaya, ana tambayarsa ya kawo hujja."2

Ibn al 'Arabi disproves the opinion of the Zahiris, who negate the zakatability of trade assets for lack of a correct text. "The verse 'Out of their wealth take a sadaqah' is general," he says. "It includes all kinds of wealth, regardless of classification, name, and purpose. Whoever wishes to impose any restriction on this generality is asked to bring proof."2

2. Sebab da ya sa ake wajabta zakka a kan dukiya shi ne samun riba (ci gaba), kamar yadda malaman fikihu suka lura, waɗanda ke neman dalilan hukunce-hukuncen Shari'a domin amfani da su wajen yin kiyasi. (Sun haɗa da kusan dukkan malaman fikihu na al'ummar Musulunci sai wasu ƙalilan daga cikin Zahiriyya, Mu'tazila da Shi'a.) Saboda haka, ba a wajabta zakka a kan gidajen da masu su ke zaune a cikinsu, tufafi, kayan ado, kayan aikin sana'a, ko dawakan yaƙi, bisa ijma'i. Wannan ma shi ne dalilin da ya sa aka kebe zakka daga raƙuma da shanun da ake amfani da su wajen hawa da jigila, da kuma daga duk dukiyar da ba ta samun riba da kanta ko ta hannun mutum.

1. Kasancewar Annabi ﷺ bai ambaci wata dukiya a matsayin wadda ake biyan zakka a kanta ba, ba alama ce da ke nuna cewa ba a biyan zakka a kanta ba. Hakan ya faru ne saboda Annabi ﷺ ya ambaci dukiyoyin da ke ƙaruwa waɗanda aka saba da su a cikin al'ummar Larabawa a zamaninsa, kamar raƙuma, shanu, tumaki, alkama, sha'ir, dabino, zabibi, da kuɗin azurfa. Musulmai a dukkan zamunna sun wajabta zakka a kan dukiyoyi da dama ta hanyar kwatanta su da waɗanda Annabi ﷺ ya ambata, saboda kalmomi gabaɗaya da ake amfani da su a cikin nassosi, da kuma la'akari da manufofin zakka. Ga wasu misalai:

1. The fact that the Prophet (p) does not mention a certain asset as zakatable is not in indication of non-zakatability, because the Prophets only mentions growing assets common in Arab society at his time, such as camels, cows, lambs, wheat, barley, dates, raisin, and silver money. Muslims throughout generations obligated zakah on many assets by analogy to these mentioned by the Prophet, because of the general terms used in the texts, and in consideration of the objectives of zakah. Some examples are:

A. Al Shafi'i ya ce a cikin al Risalah game da wajibcin zakka a kan zinariya: "Manzon Allah (p) ya wajabta zakka a kan azurfa. Bayan haka, Musulmi sun karɓi zakka a kan zinariya, ko dai saboda wata nassi daga Annabi ﷺ wanda bai iso gare mu ba, ko kuma ta hanyar kiyasi, tun da mutane suna amfani da zinariya a matsayin ma'aunin daraja a musayarsu, kafin Musulunci da bayansa."3 Yiwuwar cewa akwai wata magana daga Annabi ﷺ wadda ba ta isa ga al Shafi'i ba tana da nisa sosai. Don haka dalilin kawai shi ne kiyasi, kamar yadda Abu Bakr bin al 'Arabi ya bayyana a Sharh al Tirmidhi: "Cinikin Larabawa a zamanin Annabi ﷺ yana amfani da kuɗin azurfa, saboda haka Annabi ﷺ ya ambace ta don ya nufi duk kuɗin da ake amfani da shi. Ambaton da ya yi na azurfa an fahimce shi a matsayin wanda ya haɗa da kowane irin kuɗi, amma sa'ad da mutanen zamani masu zuwa suka fara neman nassi na musamman a kan kowane abu, sai Allah ya rufe musu ƙofar shiriya a fuskokinsu, suka karkata daga hanyar magabatansu."4

A. Al Shafi'i says in al Risalah about the zakatability of gold, "The Messenger of God (p) imposed zakah on silver. Afterward, Muslims collected zakah on gold, either by virtue of a text from the Prophet that did not reach us, or by analogy, since gold is used by people as a determinant of value for their exchange, before and after Islam."3 The possibility that there is a saying that did not reach al Shafi'i is very remote. The only reason, then, is analogy, as stated by Abu Bakr bin al 'Arabi in Sharh al Tirmidhi: "The Arabs' trade at the time of the Prophet used silver currency, so the Prophet mentions it to mean all money used. His mentioning of silver was understood as inclusive of all kinds of money, but when people in later generations started asking for a specific text on everything, God shut in their faces the door of guidance and they deviated from the track of their predecessors."4

Dukiyoyin noma masu girma da ake biyan zakka a kansu waɗanda aka tattauna a babin baya iri biyu ne:

Zakatable growing assets discussed in previous chapters are of two kinds:

Na farko shi ne kadarorin da ake lissafin zakkarsu bisa ga babban kudin da ribarsa tare, sau ɗaya a kowace shekara, kamar zakkar dabbobi da kadarorin kasuwanci. A wannan yanayi, kadarar da ribarta suna haɗuwa sosai, kuma adadin zakkar shi ne kashi biyu cikin ɗari da rabi.

First are assets whose zakah is calculated on the principal and its increments together one every year, such as zakah on livestock and trade assets. In this case, the asset and its increment are integrated very closely, and the rate of zakah is two-and-a-half percent.

Na biyu, akwai dukiyoyi wadanda ana lissafin zakkarsu ne kawai a kan riba ko karuwa bayan an samu amfanin gona. Dukiyar na iya zama ta zahiri mai tsayayye, kamar kasa, ko kuma mara tsayayye, kamar zuma. Adadin zakkar irin wannan dukiya shi ne kashi goma ko kashi biyar, kamar yadda muka gani a baya a cikin wannan littafi.

Second are assets whose zakah is calculated only on the growth or increase once the harvest is obtained. The asset may be materially fixed, such as land, or non-fixed, such as bees. The rate of zakah on this kind of asset is ten percent or five percent as we have seen earlier in this book.

Idan gine-gine da masana'antu suna da zakka, a bisa wane tushe ne ake lissafa zakka, kuma ta yaya ya kamata a yi wa wadannan kadarori mu'amala dangane da zakka?

If buildings and factories are zakatable, on what basis must zakah be calculated and how are these assets to be treated with regard to zakah?

Mutane da yawa na iya tunanin cewa malaman fiqhu da suka gabata ba su tattauna batun zakatuwar gidajen haya ba saboda wannan aiki ba shi da yawa a zamanin baya. Wannan dalili gabaɗaya yana da ƙarfi, amma ana iya samun wasu malamai kaɗan da suka bayyana ra'ayin cewa irin waɗannan gidaje suna da zakka, duk da cewa suna da hanyoyi daban-daban na lissafin zakka. Wasu suna ba da shawarar a bi da gidajen haya kamar kayan kasuwanci, a kima su kowace shekara, a yi zakka a kan darajar kimar a kashi biyu da rabi cikin ɗari, yayin da wasu kuma suke lissafin zakka a kan kuɗin shiga da waɗannan kadarori ke kawowa, don duba ko ya kai nisabi kuma ya cika sauran sharuɗɗan wajibcin zakka.

Many people may think that preceding jurists did not discuss the zakatability of rented houses because the practice was not common in the past. This justification is generally valid, but one may find a few jurists who expressed the view that such houses are zakatable, although they have different ways of calculating zakah. Some suggest that rented houses be treated like trade inventory, appraised every year and zakated on the appraisal value at a rate of two-and-a-half percent, while others calculate zakah on the income these assets bring in, to see if it reaches nisab and fulfills other conditions for zakatability.

Wannan ra'ayi yana buƙatar a ƙididdige darajar kadarar da ake amfani da ita wajen samun kuɗin shiga, kamar gine-ginen haya, jiragen sama, jiragen ruwa, da sauransu, kowace shekara. Sannan ana karɓar zakkar kashi biyu cikin ɗari da rabi bisa wannan ƙimar tare da duk ribar da ta rage bayan ƙarshen shekara. Wannan ra'ayi malaman shari'a na makarantun Sunna da na Shi'a suna tare da shi.

This view requires an appraisal of the asset used for income such as rented buildings, airplanes, ships, etc., every year. Zakah is then charged on the basis of this appraisal plus whatever net earnings remain at the end of the year, at a rate of two-and-a-half percent. This view is shared by jurists from Sunni and Shi'i schools of thought.

Ibn 'Aqil, wani malamin shari'ar Hanbali mai hikima da kaifin basira, ya bayyana wannan ra'ayi, kamar yadda Ibn al-Qayyim ya ambata yana yabawa a cikin littafinsa Bada'i al-Fawa'id: "Ibn 'Aqil, don aiwatar da imanin Ahmad na cewa kayan ado da ake yin haya da su suna wajaba a biya zakka a kansu, ya ce zakka ita ma tana wajaba a kan gine-ginen da aka ware don haya, da duk wani kadara ko kaya da ake amfani da su wajen haya." Ibn al-Qayyim ya ci gaba da cewa, "Ibn 'Aqil ya nuna cewa wannan ra'ayi shi ne tsawaita hukuncinmu game da kayan ado. Kayan ado, a cewar madhhabinmu, ba sa wajaba a biya zakka a kansu, amma idan aka yi amfani da kayan ado wajen haya, zakka tana wajaba. Idan ware wani abu don haya yana wajabta zakka a kan abin da asali ba ya wajaba a biya zakka a kansa, to wannan dole ne ya shafi dukkan abubuwan da ba a biya zakka a kansu ba, watau cewa wajabcin zakka a kan wani abu ya dogara ne da halin da yake ciki. Zinariya da azurfa suna wajaba a biya zakka a kansu, amma idan aka mayar da su kayan ado na mata da aka ware don amfanin kai, sai zakka ta fadi a kansu. Idan kuma wannan kayan ado guda ya canja hali ya zama abin haya, sai zakka ta sake wajaba a kansa. Wannan yana nuna lallai cewa gine-gine, dabbobin hawa, kayan girki, da kayan daki suna zama abin wajabta zakka idan aka yi musu haya."7

Ibn 'Aqil, a great, sharp-minded Hanbali jurist, exposses this view, as quoted approvingly by Ibn al Qayim in his book Bada'i al Fawa'id: "Ibn 'Aqil, in application of Ahmad's belief in the zakatability of jewelry used for rent, says that zakah must also be applied to buildings designated fro rent and every assets or commodity that is used for rental purposes." Ibn al Qayim continues, "Ibn 'Aqil points out that this view is the logical extension of our treatment of jewelry. Jewelry, according to our school, is not subject to zakah, but if jewelry is used as a rental item, zakah becomes obligated. If the designation for rent obligates zakah on an item that was originally not zakatable, this must apply to all non-zakatable items, i.e., the zakatability of an item depends on its state. Gold and silver are zakatable, but when they are made into women's ornaments designated for personal use, zakah is abolished on them. If again that same piece of jewelry changes its state into a rental item, zakah is imposed on it again. This necessarily indicates that buildings, animals used for riding, utensils, and furniture become zakatable when they are rented out."7

Marubucin littafin al-Bahr al-Zakhkhar ya rubuta cewa Hadawiyyah, waɗanda ƙungiya ce ta Zaidiyyah ta Shi'a, suna wajabta zakka a kan dukkan kadarorin da ake amfani da su wajen samun riba, bisa dogara ga ayar "Ka karɓi sadaka daga dukiyoyinsu" cewa tana da ma'ana gaba ɗaya, kuma tana shafar waɗannan kadarori. Waɗannan kadarori an yi su ne domin samun kuɗin shiga, don haka dole ne a bi da su kamar kadarorin kasuwanci, a yi musu zakka idan sun kai nisab.9 Marubucin Matn al-Azhar da masu sharhinsa, waɗanda suma Zaidiyyah ne, suna bin ra'ayi iri ɗaya game da dukkan kadarorin da amfaninsu ke sake dawowa ba tare da ƙarewar kadarar kanta ba. Saboda haka, a cewarsu, ba a wajabta zakka a kan dawakai, alfadarai, jakuna, gidaje, da sauransu, sai dai idan an yi amfani da su wajen kasuwanci ko samar da riba.

The author of al Bahr al Zakhkhar writes that the Hadawis, who are Zaidi Shi'ites, obligate zakah on all items used for making profit, on the basis that the verse "Out of their wealth take sadaqah" is general and applies to these assets. These assets are intended for income generation, and must be treated similarly to trade assets and zakated if they reach nisab.9 The author of Matn al Azhar and its commentators, also Zaidi, adopt the same opinion regarding all assets whose benefits renew without exhausting the asset itself. Thus zakah, according to them is not obligated on horses, mules, donkeys, houses, etc., except when they are used for trade or productive exploitation.

Al-Hadi ya ruwaito cewa idan mutum ya sayi doki don sayar da 'ya'yansa, to dokin da 'ya'yansa duk suna zuwa cikin zakka. Al-Mu'ayyad Abu al-'Abbas da Abu Talib sun ce wannan ya faru ne "domin duk sun zama kamar dukiyar kasuwanci." Al-Mu'ayyad ya ci gaba da cewa, "Haka ma ya shafi tsutsar siliki." Al-Huqaini ya ce haka ma ya shafi mutumin da ya sayi bishiya don sayar da 'ya'yanta. Haka kuma an ce ana amfani da wannan ga shanu da tumaki da ake kiwonsu don haifuwarsu, madararsu, kayan kiwo da ulunsu.10

Al Hadi is reported to have said that if a person purchases a horse for the purpose of selling its reproduction, the horse and its offspring are all zakatable. Al Mu'ayyad Abu al 'Abbas and Abu Talib say this is "because all become like trade assets." Al Mu'ayyad continues, "The same applies to the silkworm." Al Huqaini says the same also applies to the person who has purchased a tree in order to sell its fruits. It is also said to be applied to cows and sheep bred for their reproduction, milk, and dairy products and wool.10

Marubucin littafin al-Bahr al-Zakhkhar ya ambata a matsayin hujja mai goyon bayan wannan ra'ayi:

The author of al Bahr al Zakhkhar states as evidence supporting this view:

1. Gabaɗayan ko faɗin nassosin da ke magana kan wajabcin zakka.

Malaman da suke takaita wajibcin zakka, kamar Al-Shawkani da Siddiq Hasan Khan, suna adawa da wannan ra'ayi. Wannan ba abin mamaki ba ne, domin su ma suna adawa da wajabcin zakka a kan kadarorin kasuwanci da kayan lambu. Hujjarsu ta ta'allaka ne a kan abubuwa biyu:

Scholars who tend to restrict the obligation of zakah, such as al Shawkani and Siddiq Hasan Khan, object to this opinion. This is no surprise, because they also object to the zakatability of trade assets and vegetables. Their argument concentrates on two points:

A. Nassin hadisin "Babu zakkar da ta wajaba a kan bawan musulmi da dawakansa" na nan a bayyane wajen keɓe dawakai daga zakka. Wannan keɓewar ta haɗa da lamuran da ake amfani da dawakan wajen haya ko kasuwanci.

A. The text of the saying "No zakah is obligated on a Muslim's slaves and mares" is general in its exemption of horses from zakah. This exemption includes cases in which horses are used for renting or for trade.

B. Wajabcin zakkar a kan kadarorin da aka sani cewa an keɓe su, kamar gidaje, gine-gine da dabbobin hawa, saboda kawai ana haya da su, ba abu ne da aka sani ba a wurin Sahabbai da al'ummomin da suka biyo bayansu, balle a ce yana da goyon bayan Alƙur'ani ko Sunna. Duk da cewa sun kasance suna haya da hayar gidajensu, gonakinsu da dabbobinsu, babu ɗaya daga cikinsu da ya taɓa tunanin biyan harajin kashi 2,5 a kan dukiyarsu ta gidaje ko dabbobi a ƙarshen shekara. Sun rasu cikin nutsuwa, ba tare da wata irin wannan wajibci mai tsanani ya dame su ba, har zuwa ƙarshen ƙarni na uku na Hijira, lokacin da aka fara neman wannan irin zakka bisa kwatancen kawai da kadarorin kasuwanci, wanda kanta ma abu ne mai shakka. Bugu da ƙari, wannan kwatancen kansa ba daidai ba ne, domin a haya mutum yana musayar amfanin kadara, alhali a kasuwanci kuwa yana musayar kadarar kanta.11

B. The obligation of zakah on assets known to be exempted such as houses, buildings, and riding animals, simply because they are being rented, was unheard of among the Companions and the generations that followed them, not to mention its lack of support from Qur'an and Sunnah. In spite of the fact that they used to hire and rent their houses, orchards and animals, it never occurred to any of these people to pay, at the end of the year, a 2,5% tax on their real estate or animals, They passed away with their peace of mind unbroken by such harsh obligations, until the end of the third century of Hijrah when this form of zakah was claimed on the basis of mere analogy to trade assets, which itself is dubious. Moreover, this analogy is itself incorrect because in renting one exchanges the benefit of the asset, while in trade one exchanges the asset itself.11

A takaice dai, wannan ra'ayi yana cewa mutane ba su da wajibi su faɗi wani abu a ainihin asali, sai dai idan akwai hujja bayyananniya da ta wajabta musu yin hakan. A cikin wannan lamari da ke hannunmu, irin wannan hujja ba ta wanzu. Ba a ruwaito komai daga malaman magabata da suka kafa hukunci a kan lamarin ba, kuma babu wata aya ko hadisi da ya yi magana a kai. Dangane da kwatancen da aka yi da kadarorin kasuwanci, kwatancen kuskure ne saboda bambancin da ke tsakaninsu.

Ana iya jayayya cewa maganar "Babu zakka da ta wajaba a kan bayin Musulmi da dawakansa" tana kafa keɓewar ne bisa dalilin cewa waɗannan abubuwa na amfanin kansa ne wanda ke biyan buƙatu masu muhimmanci na hidima da sufuri. Mafi yawan malamai, tun daga zamani na uku, sun wajabta zakka a kansu idan an tanadar da su don kasuwanci.

One can argue that the saying "No zakah is obligated on a Muslim's slaves and mares" founds the exemption on the basis that these items are for personal use that satisfies essential needs for services and transportation. The great majority of scholars, as early as the third generation, obligate zakah on them if they are designated for trade.

Ibn al-Mundhir ma yana ambatar cewa akwai ijma'i a kan wannan. Ma'anar hadisin bai taba hana irin wannan fahimta ba. Rashin rahotanni daga Sahabbai game da wajabcin zakka a kan kadarorin haya da na samar da kudi na iya kasancewa saboda karancin irin wadannan lamura a zamaninsu. Amfani da kadarori masu tsayawa don samar da riba ko haya bai yi yawa ba har ya sa mutane su bayar da ra'ayoyinsu a kansa. Marubucin al-Bahr al-Zakhkhar ya lura cewa da'awar cewa Hadawiyyah sun saba wa ijma'i a kan wannan batu ba ta da tushe, domin babu rahotanni daga magabatanmu a kan batun ko ta wace hanya. Marubucin Sharh al-Azhar ya yi sharhi cewa: "Na yi imani ra'ayin al-Hadi bai saba wa ijma'i ba, domin Sahabbai da Tabi'ai ko dai sun tattauna wannan batu sun kuma sabawa juna a kansa, ko kuma sun yi ittifaqi a kan ra'ayi [babu abin da aka rawaito] ko kuma ba su tattauna wannan batu ba kwata-kwata. Babu laifi a tattauna shi a matsayin sabon al'amari da kuma bayar da ra'ayoyi a kansa."13

Ibn al Mundhir even mentions that there is ijma' on this. The wording of the saying never prevented such understanding, The lack of reports from the Companions concerning the zakatability of rented and productive assets may be attributed to the rarity of such incidents at their time. The use of fixed assets for productive purposes or rent was not so common as to make it important enough for people to give their opinions about it. The author of al Bahr al Zakhkhar notes that the claim that Hadawis contradict ijma' on this issues is baseless, because there are no reports from our predecessces on this issues either way.12 The author of Sharh al Azhar comments, "I believe that the view of al Hadi does not contradict ijma', because the Companions and the Followers either discussed this issue and differed on it or agreed on an opinion [nothing is reported] or did not discuss this issue at all. No harm is done by discussing it a new and expressing opinions on it."13

Kwatankwacin tsakanin kadarorin haya masu samar da riba da kadarorin kasuwanci yana da ma'ana, domin kowannensu jari ne mai girma wanda yake samar da kudin shiga, kuma masu kowanne daga cikinsu 'yan kasuwa ne da suke niyyar zuba jarinsu a ayyukan samar da kudin shiga don samun riba. Bambancin da ke tsakanin musayar amfanin kayan da kuma musayar kayan kansu ba shi da girma har ya kai ga a bi su da hukunci daban. Ma'ana ma za a iya cewa mutumin da yake musayar amfani kawai yana kiyaye babban jarinsa, yana da tabbacin samun riba fiye da mutumin da yake musayar kayan kansa.

Ahmad ya ruwaito cewa zakka wajibi ne a kan kudin haya na gidajen haya a duk lokacin da aka karɓi kudin hayar. Ibn Qudamah ne ya kawo wannan.14 A rubuce-rubucen malikawa kuwa, Zarruq ya bayyana a cikin Sharh al Risalah cewa "Akwai ra'ayoyi biyu game da wajibcin zakka a kan kadarorin da ake amfani da su wajen samun kudin shiga, kamar gidajen haya. Na farko, ana biyan zakka a kan darajarsu idan aka sayar da su, na biyu kuma, ana biyan zakka a kan kudin shigarsu a lokacin da aka samu."15

Ahmad is reported to have said that zakah is obligated on the rent of rented houses whenever the rent is received. This is quoted by Ibn Qudamah.14 In the writings of the Malikites, Zarruq states in Sharh al Risalah that "There are two opinions on the zakatability of assets used for income, such as rental housing. One, zakah is due on their value received when sold, and two, zakah is due on their income when it is acquired."15

Wannan ra'ayi na biyu yana da muhimmanci, kuma tushensa yana cikin ra'ayoyin da suka gabata na wasu Sahabbai da Tabi'ai.

This second opinion is important and has its roots in older views from some Companions and Followers.

Duk waɗanda suke cewa kuɗin da aka samu ana karɓar zakkarsa a lokacin da aka samu shi (ba tare da shekara ta wuce ba), suna amfani da wannan doka iri ɗaya ga zakkar kuɗin shiga da aka samu daga abin da masana'antu ke fitarwa da kuma kuɗin haya na motoci, gine-gine, jiragen sama, kayan aiki, kayan daki da makamantansu. Za mu gani a cikin babin rubutu cewa wannan ita ce ra'ayin Ibn 'Abbas, Ibn Mas'ud, Mu'awiyah, al Nasir, al Baqir, da Daud. Haka kuma an danganta shi ga 'Umar bin 'Abd al 'Aziz, al Hasan al Basri, al Zuhri, Makhul, da al Awza'i.16

All those who say that earned funds are zakatable when acquired (without the passage of one year) apply the same rule with regard to zakah on income earned from the output of factories and rental income of cars, buildings, planes, equipment, furniture, and the like. We shall see in the text chapter that this is the opinion of Ibn 'Abbas, Ibn Mas'ud, Mu'awiyah, al Nasir, al Baqir, and Daud. It is also attributed to 'Umar bin.'Abd al 'Aziz, al Hasan al Basri, al Zuhri, Makhul, and al Awza'i.16

Shaidar wannan ra'ayi ita ce ma'anar gabaɗaya ta maganar: "Ana wajabta kwata-kwata cikin goma na azurfar da aka yi kuɗi." Wasu malaman fiqihu kuma suna ƙara hujjar da al-Hadi ya bayar, wato ƙiyasi tsakanin dukiyar da aka keɓe don hayarwa ko samarwa da dukiyar da aka keɓe don sayarwa, bisa dalilin cewa sayar da amfanin abu kamar sayar da kaya yake.

The evidence for this opinion is the generality of the saying ''One-quarter of onetenth is obligated on minted silver." Some jurists add the same argument given by al Hadi, the analogy of assets designated for renting or production and assets designated for sale, on the grounds that selling the benefit of the item is like selling a commodity.

Amma wannan qiyasi yana nuna cewa nisabin kadarorin da ake haya ya kamata ya zama daidai da nisabin kudi, wato dirhami dari biyu, kuma adadin zakkar ya zama kashi 2.5%, kamar yadda marubucin al Hasir Fi Madhhab al Nasir ya bayyana.17 Abin lura shi ne, bisa wannan ra'ayi, sharadin cika shekara guda ba ya shafar wannan.

But this analogy implies that rented assets' nisab should be the same nisab of money, two hundred dirhams, and the rate should be 2.5%, as stated by the author of al Hasir Fi Madhhab al Nasir.17 Notably, according to this view, the condition of the passage of one year does not apply.

Wannan ra'ayi ya yi daidai da tafarki na biyu daga cikin malaman fiqhu masu kafa hukunci a baya, cewa zakka na wajaba a kan kuɗin shiga da aka samu daga kadarori da ake amfani da su wajen haya, na aiki, da na samarwa, amma ya nuna cewa adadin da ya dace shi ne na noma, wato kashi goma ko kashi ashirin, bisa kwatanci da filin noma. Akwai kamanceceniya tsakanin mai ƙasa wanda ke tara amfaninta da amfanin gonarta, da mai gini ko masana'anta wanda ke tara hayarsu ko abin da suke samarwa.

This opinion agrees with the second trend among the precedent-setting jurists in that zakah is due on earned income from exploited, rented, and productive assets, but it suggests that the applicable rate is that of agriculture, one-tenth or one-twentieths by analogy to agricultural land. There is similarity between owner of land who collects its fruits and produce, and the owner of a building or factory who collects its rent or output.

Wannan ra'ayin malaman nan da suka rasu, Abu Zahrah, 'Abd al Wahhab Khallaf da 'Abd al Rahman Hasan, wanda suka bayyana a cikin wani laccar zakka a Damascus, a shekarar 1952.18 Sun raba dukiya zuwa kashi uku.

This is the opinion of the late scholars Abu Zahrah, 'Abd al Wahhab Khallaf and 'Abd al Rahman Hasan, which they expressed in a lecture on zakah in Damascus, 1952.18 They classify assets into three categories:

1. Dukiyoyin da aka mallaka don biyan bukatun kai da iyali, kamar gidajen da mai shi ke zaune a ciki, da abincin da aka ajiye a gida don amfanin yau da kullum, da sauransu. Wadannan ba su da zakka.

1. Assets acquired for the satisfaction of personal and family needs, such as houses inhabited by the owner, foodstuffs stored at home for daily use, etc. These ar not zakatable.

2. Kadarorin da aka samu don a sami riba da su ko ta hanyar taimakonsu. Ana ajiye irin waɗannan kadarori yawanci a cikin ɗakunan ajiya ko wuraren adanawa. Malamai sun yi ijma'i cewa suna da zakka.

2. Assets acquired for the purpose of making profit with them or with their help. These assets are usually stored in vaults or storage places. They are unanimously zakatable.

Sun haɗa da abubuwan da Annabi (ﷺ) ya ambata a matsayin waɗanda ake biyan zakka a kansu. Sauran abubuwa kuma ana ƙara su cikin wannan rukuni bisa ga kamanceceniya.

They include the items mentioned by the Prophet (p) as zakatable. Other items are added to this category on the basis of similarity.

3. Dukiyoyin da wani lokaci ake amfani da su wajen samun riba ko ci gaba, wani lokaci kuma don bukatun kai, kamar kayan ado na zinariya da azurfa da dabbobin gida. Malaman shari'a sun sha banban game da wajabcin zakkar wadannan abubuwa.

Ra'ayin waɗannan malamai uku masu girma ya yi daidai da hanya ta biyu da magabatanmu suka kafa, wato karɓar zakka a kan kuɗin shigar gine-gine da masana'antu. Bambancin da ke tsakaninsu kawai yana kan adadin da ake amfani da shi. Wannan ra'ayi shi ne mafi gamsarwa, domin yana kan kwatankwacin da ya dace tsakanin kuɗin shigar kadarori masu tsayayyu da na filayen noma. Wannan ita ce ra'ayin da na zaɓa, tare da waɗannan bayanai:

The view of these three respected scholars is consistent with the second trend established by our predecessors in charging zakah on the income of buildings and factories. The only difference is in the rate applied. This opinion is most persuasive, since it is based on the sound analogy between the income of fixed assets and that of agricultural land. This is my selected view with the following remarks:

Wannan ra'ayi ya haɗa masana'antu da gine-gine cikin kadarorin da ake biyan zakka a kansu, ba tare da bayar da ƙa'idodi gama-gari da za a iya amfani da su ga dukkan jari mai samar da riba irinsa ba. Wannan zamani namu yana ganin wasu nau'o'in jari mai riba, kamar gonakin shanu da na kaji da kamfanonin hayar sufuri. Duk waɗannan nau'o'in jari da aka zuba suna kama da masana'antu da gine-gine, don haka ya kamata a yi musu hukunci iri ɗaya, ba tare da bambance-bambance tsakanin nau'o'in jari daban-daban da za a iya zuba ba. Mun lura cewa Annabi ﷺ ya karɓi zakka daga zuma, wadda ita ce amfanin ƙudan zuma, kadara mai motsi, sabanin gine-gine.

This opinion includes factories and buildings among zakatable assets, without providing general criteria that can be applied to all similar productive capital. This era of ours witnesses other forms of profitable investment, such as cattle and poultry farms and transportation rental firms. All these forms of invested capital are similar to factories and buildings and should be treated like them, without distinction between the different forms invested capital may take. we have noted that the Prophet (p) collected zakah from honey, which is the output of bees, a mobile asset, unlike buildings.

Hakan kuma kamanceceniyar da ke tsakanin gidajen haya da filayen noma ba ta tsira daga jayayya ba. Da'awar cewa babu bambanci tsakanin mai mallaka wanda ke samun kuɗin shiga daga filayensa na noma da mai mallaka wanda ke karɓar kuɗin shiga daga gine-gine an ƙi ta bisa dalilin cewa zakkar noma ba ta dogara ga mallakar ƙasar ba, sai dai ga mallakar amfanin gona kansa, wanda zai iya kasancewa koda ƙasar tana haya ce. Kamanceceniyar da ta dace ita ce tsakanin mai mallakar ƙasar haya wanda ke samun harajin hayarta kawai, da mai mallakar ginin haya wanda shi ma ke samun haya. Irin wannan kamanceceniya tabbas dole ne a riga ta ta hanyar tattaunawa kan zakkatuwar kuɗin haya a filayen noma, wanda aka yi a cikin babin da ya gabata, kuma an kai ga matsaya cewa dole ne a yi mata zakka.

Manyan malamai uku da aka sani ba su tattauna batun nisab a kan kuɗin shiga na gine-gine da masana'antu ba. Yaya nisab ɗin ya kamata ya kasance? Shin yana kama da na amfanin gona da 'ya'yan itatuwa, watau biyar wasq, ko kuwa yana kama da nisab na kuɗi? Da alama ya kamata a saita nisab ɗin kamar na kuɗi, muddin masu gine-gine da masana'antu suna karɓar kuɗin shigarsu daga haya a cikin kuɗi.

The three renowned professors do not discuss the issue of nisab on the income of buildings and factories. How much should this nisab be? Is it like that of crop and fruits, i.e. five wasq, or is it like the nisab of money? It seems that nisab should be set as similar to that of money, as long as owners of buildings and factories receive their income from rent in monetary form.

Tun da yawan kuɗin shiga yana da alaƙa da lokaci koyaushe, sai tambaya ta taso game da lokacin tara kuɗin shiga. Shin ya kamata a yi amfani da nisab a kan kuɗin shiga na wata, ko na mako, ko na shekara? Da alama tazarar shekara ita ce mafi dacewa domin la'akari da nisab, musamman saboda kuɗin shiga na mutane da na gwamnatoci, da kuma kuɗin haya, yawanci ana kimanta su kuma ana la'akari da su a kowace shekara. An ambata cewa wasu malamai waɗanda suke ganin cewa kuɗin shiga da aka samu daga aiki yana wajaba a biya zakka a kansa idan an samu, suna ganin kuma cewa idan kuɗin haya na shekara ya kai nisab, to dole ne a biya zakkarsa idan an karɓi haya.

Since the flow of income is always time related, the question of the time for the accumulation of income arises. Should we apply nisab on the monthly, weekly, or yearly income? It seems that the yearly interval is the most suitable period of time for the consideration of nisab, especially since incomes of individuals and states, as well as rental proceeds, are usually estimated and considered on a yearly basis. It is mentioned that some of the scholars who believe that earned income is zakatable when acquired believe also that if the yearly rent reaches nisab, it must be zakated when rent is obtained.

Saboda haka, kuɗin haya da kuɗin shiga da ake samu a kowane wata za a ɗauke su kamar 'ya'yan itatuwa da ake tatsa lokaci-lokaci, sannan a haɗa dukkan tattarawar tare, wannan kuma ita ce ra'ayin makarantar Ahmad. Marubucin al-Mughni ya ce: "Ana haɗa 'ya'yan itatuwan da ake tattarawa a lokuta da dama tare, muddin suna cikin amfanin shekara guda, ko sun nuna gaba ɗaya ko a'a. Idan girbin farko ya zo, sai a haɗa da shi girbin na biyu na tsirrai iri ɗaya a cikin shekarar, kamar yadda yake a cikin itatuwan dabino waɗanda ke ba da 'ya'ya sau biyu a shekara. Dukkan girbin biyu ana haɗa su tare."21

Consequently, monthly earned rent and income will be treated like fruits that are collected periodically and then all the collections are added together, which is the opinion of the school of Ahmad. The author of al Mughni says, "Fruits collected on several pickings are added together as long as they are of the same year's harvest, whether they all ripen together or not, and when the first harvest comes, the second growing of the same plants during the year must be added to the first, like in the case of palm trees that carry fruit twice a year. Both harvests are added together."21

Ra'ayina shi ne cewa dole ne a lissafta zakkah bisa ga riba ta gaskiya, bayan an cire kudade da kashe-kashen da ake kashewa kamar albashi, kula da wajen aiki, haraji, da sauransu. Haka kuma, bashin da ake bin mutum ga wasu, da kuma kudaden kashe-kashen mutum da na iyalinsa, ana iya cire su, bisa ra'ayin 'Ata da wasu malamai. 'Ata yana cewa: "Ka cire kudaden kashe-kashenka, sannan ka biya zakkah a kan sauran." Wannan kuma yana samun goyon baya daga Ibn al-'Arabi a cikin littafinsa Sharh al-Tirmidhi.

My opinion is that zakah must be calculated on the basis of net income, after deducting expenses and costs such as wages, maintenance, taxes, etc. Additionally, debts that are due to others and personal and family expenses are deductible, according to the opinion of 'Ata and others. 'Ata says to "Deduct your expenses and pay zakah on the rest." This is also supported by Ibn al 'Arabi in his Sharh al Tirmidhi.

Babu shakka, akwai mutanen da kuɗin shiga ɗinsu kawai shi ne kuɗin haya daga gida, ko ribar ƙaramin shagon sana'a, ko wani abu makamancin haka. Irin waɗannan kuɗaɗen shiga na iya zama na wani tsoho mai ritaya, ko na wata gwauruwa, ko na yara marayu. Shin waɗannan mutane da makamantansu, waɗanda kuɗin shigarsu kawai shi ne haya ko fitar da amfani daga kadarorin da ba sa motsi, ana ba su wani adadi a matsayin cirewa domin kuɗin rayuwarsu? Ko kuwa dole ne a lissafa zakka a kan cikakken kuɗin shiga?

Undoubtedly, there exist people whose only source of income is the rent from a house, the earnings from a small craftshop, or something similar. Such incomes may belong to an old retired person, a widow, or orphaned children. Are these and similar owners whose only source of income is rent of output derived from fixed assets allowed a certain amount as a deduction for their cost of living. Or must zakah be calculated on the gross income?

A bayyana cewa keɓe wani mafi ƙarancin kuɗin rayuwa ya dace da adalcin Musulunci, matuƙar ƙwararru masu tsoron Allah ne suka ƙayyade irin wannan mafi ƙarancin.

It is obvious that an exemption of a minimum cost of living is consistent with the justice of Islam, so long as such a minimum is determined by experts who are righteous.

Dole ne a lissafta zakkah a kan abin da ya rage kawai idan ya kai nisab. Wannan ra'ayi yana da hujjoji guda biyu:

Zakah must be calculated on the residual only if it equals nisab. This opinion is substantiated by two points:

1. Malamai na shari'a sun dauki dukiyar da masu ita ke bukata don biyan muhimman bukatunsu a matsayin wacce ta kare, kuma dangane da zakka, ba ta cikin lissafi. Suna ba da misali da ruwan mutumin da ke jin ƙishi. Mutum mai ƙishi zai iya yin alwala da turɓaya [tayammum] duk da kasancewar ruwa, domin muddin ƙishin mutumin ya cinye ruwan, ba za a iya lissafa shi ba.

1. Jurists consider assets which are needed by owners to satisfy basic needs as exhausted and, with respect to zakah, non-existing. They give the example of water for thirsty person. A thirsty person can make ablution with soil [tayammum] in spite of the presence of water, because as long as the water is exhausted by the thirst of the person, it cannot be counted.

2. Maganganun da aka ambata a baya sun umurci masu kimanta dabino da inabi da su yi wa masu mallakar sauƙi. Annabi ﷺ ya ce musu su "cire ɗaya bisa uku, idan kuma ba ku cire ɗaya bisa uku ba, to ku cire ɗaya bisa huɗu." Wannan cire-cire daga jimillar adadin da ake biyan zakka yana la'akari da abin da suke ci don biyan buƙatunsu. Ma yana iya zama mafi sauƙi kuma mafi sauƙin lissafi a cire ɗaya bisa uku ko ɗaya bisa huɗu, bisa ga ruhin waɗannan maganganu.