Aiki shi ne ɗaya daga cikin mafi muhimmanci tushen samun kuɗi a zamaninmu. Samun kuɗi na iya fitowa a siffar kuɗin shiga na ƙwararren mai aiki da kansa, ko kuma albashin ma'aikaci. Wannan babi yana magana ne a kan wajabcin zakkar waɗannan nau'o'i biyu na kuɗin shiga, waɗanda babu ɗayansu da ya yi yawa a zamanin manyan malamai da suka riga mu. Babin yana da sassa uku.

Labor is one of the most important source of income in our day. Earnings take the form of an independent professional's income or a laborer's wages. This chapter deals with the zakatability of these two forms of income, neither of which was common at the time of the great scholars who preceded us. This chapter has three sections:

Sashe na ɗaya yana magana ne a kan ra'ayoyin malaman fiqhu game da wajabcin zakka a kan wannan tushen samun kuɗi.

Section one deals with jurists' opinions about the zakatability of this source of income.

Sashe na biyu yana magana ne a kan ƙayyade nisab.

Section two deals with the determination of nisab.

Sashe na uku ya tattauna adadin zakka akan waɗannan kuɗaɗen shiga.

Section three discusses the rate of zakah on these incomes.

Maulamai uku da suka rasu, 'Abd al Rahman Hasan, Muhammad 'Abu Zahra, da 'Abd al Wahhab Khallaf, sun yi bayani kan wannan al'amari a cikin laccar da suka gabatar a Damascus a shekarar 1952, kuma suka kammala da cewa: "Kuɗin shiga da ake samu daga aiki da sana'o'i yana da zakka idan ya kai nisab kuma shekara ɗaya ta wuce. Mun lura cewa Abu Hanifah, Abu Yusuf, da Muhammad sun yi imanin cewa sharuɗɗan nisab dole ne a cika su a kalla a farkon shekara da kuma ƙarshenta. Bisa wannan ra'ayi, ana iya ɗora zakka a kan kuɗin shiga daga aiki a kowace shekara. Ribar aiki tana da zakka saboda dalili ɗaya da sauran ribar ake masa zakka. Lissafin nisab ma wajibi ne, domin ana ɗora zakka a kan mawadata, kuma nisab ne ke tantance wadatuwa. Hanyar Hanafiyya ta cika wannan sharadi a ƙarshen shekara biyu abu ne mai sauƙin cikawa." Yayin tattaunawa kan yawan zakka a kan abubuwa daban-daban, malaman uku sun ci gaba da cewa: "Ba mu san wani misali makamancin zakkar kuɗin shiga daga aiki da sana'o'i a cikin fiqhun da ke akwai ba. Watakila kawai banda shi ne ra'ayin Ahmad cewa haya, idan an samu kuma ta kai nisab, tana da zakka a lokacin samunta, ba tare da la'akari da sharadin wucewar shekara ba. Wannan, a gaskiya, yana kama da kuɗin shiga daga aiki, don haka shi ma ana masa zakka idan ya kai nisab. Wannan ya zo ne baya ga abin da muka lura da shi a baya, cewa ƙwararru da ma'aikata sun fi yiwuwa su kai nisab aƙalla a farkon shekarar kuɗi da kuma ƙarshenta."1

The three late professors, 'Abd al Rahman Hasan, Muhammad 'Abu Zahra, and 'Abd al Wahhab Khallaf mention this matter in their lecture in Damascus in 1952, and conclude the following: "Income from labor and professions is subject to zakah if it reaches nisab and one year passes. We note that Abu Hanifah, Abu Yusuf, and Muhammad believe that nisab conditions must be satisfied at least in the beginning and the end of the year. On the basis of this opinion, zakah can be imposed on income from labor on a yearly basis. Earnings from labor are zakatable because of the same reason other earning are subject to zakah. The considerations of nisab is also a must, because zakah is imposed on the rich and nisab determines richness. The Hanafites approach to the fulfillment of this condition at the two ends of the year is easy to satisfy.'' Discussing the rate of zakah on different items, the three professors continue, "We know of no case similar to that of zakatability of income from labor and professions in existing jurisprudence. Perhaps the only exception is an opinion from Ahmad that rent, if it is acquired and reaches nisab, is subject to zakah at the time of acquisition, regardless of the condition of the passage of a year. This, in fact, is similar to income from labor, and consequently the latter is zakatable if it reaches nisab. This is in addition to what we remarked earlier upon, that professionals and workers are most likely to have nisab at least at the beginning and end of the fiscal year."1

Kammalawar nazarinsu ita ce cewa zakkar albashi tana wajaba ne a watan karshe na shekara kawai, domin suna bukatar cika sharadin nisab a farkon shekara da kuma a karshenta, watau ba sa wajabta zakka a kan kudin shiga da ke shigowa cikin shekara kanta, sai dai suna la'akari da bangarorin biyu kawai.

The conclusion of their analysis is that zakah on salaries applies only to the last month of the year, because they require the fulfillment of the condition of nisab at the beginning of the year and at its end, i.e. they do not imposed zakah on the flow of income itself during the year, but only consider its two ends.

Abin mamaki ne yadda suke ikirarin cewa babu wata kamanceceniya da batun zakkar albashi a rubuce-rubucen malamai sai dai haya, domin batun da ya fi kama da samun kudi ta hanyar aiki shi ne sanannen batun kudin da ake samu ta aiki, kuma ina ganin wannan kamanceceniya ita ce tushen wajabcin zakka a kan kudin aiki. Wasu sahabbai sun yi imani da wajabcin zakka a kan kudin da ake samu ta aiki. Daga cikinsu akwai Ibn 'Abbas, Ibn Mas'ud, da Mu'awiyya. Wasu malaman fiqhu sun bi su, kamar al-Sadiq, al-Baqir, al-Nasir, da Dawud. Wannan ra'ayi an kuma ruwaito shi daga 'Umar bin 'Abd al-'Aziz, al-Hasan, al-Zuhri, da al-Awza'i. Ana tattaunawar zakkar kudin aiki a littattafai da dama da aka yada sosai, ciki har da al-Muhalla (juz'i na 6, shafi na 8), al-Mughni (juz'i na 2, shafi na 6), Nail al-Awtar (juz'i na 4, shafi na

It is rather astonishing that they claim there is no similarity to the case of zakah on salaries in the writings of jurists except for rent, because the most similar case to earnings from labor is the well-known case of earned income, and I believe this similarity is the foundation for the zakatability or labor income. A group of Companions believed in the zakatability of earned income. This includes Ibn 'Abbas, Ibn Mas'ud, and Mu'awiyah. They are followed by a few jurists, such as al Sadiq, al Baqir, al Nasir, and Daud. This opinion is also reported from 'Umar bin 'Abd al 'Aziz, al Hasan, al Zuhri, and al Awza'i. zakah on earned income is discussed in several well-circulated books, including al Muhalla (vol. 6, p. 8), al Mughni (vol. 2, p. 6), Nail al Awtar (vol. 4, p.

148), al Rawd al Nadir (juzu'i 2, shafi 412), da Subul al Salam (juzu'i 2, shafi 129).

148), al Rawd al Nadir (vol. 2, p. 412), and Subul al Salam (vol. 2, p. 129).

Yana da matukar muhimmanci a cimma hukunci mai karfi kan wannan al'amari, domin samun kudin aiki yana daga cikin manyan rukunan dukiya a zamaninmu, ciki har da albashi da mafi yawan kudaden sana'a, da riba daga jarin da aka saka a hannun jari, da sauransu. Samun kudin aiki na iya zama kawai karuwa ga wata dukiya da ake biyan zakka a kanta, kamar riba daga kadarorin kasuwanci ko karuwar adadin shanu ko tumaki. Wadannan karuwar ana kara su ga babban jari, kuma sai su zama abin biyan zakka a karshen shekarar kudin babban jarin. A daya bangaren kuwa, samun kudin aiki na iya zama darajar da aka samu daga wata dukiya da aka riga aka biya zakka a kanta, kamar amfanin gona da aka sayar bayan an riga an biya zakkarsa. Wannan kudin aikin ba a biyan zakka a kansa sai shekara ta cika, don kaucewa maimaita biyan zakka.

It is extremely important to reach a strong ruling on this matter, because earned income is a major category of wealth in our era, including wages and salaries, professional income, gains from invested capital, etc. Earned income may be merely an increase in a zakatable asset, such as a profit from trade assets or increase in the number of cattle or sheep. These increments are added to the principal and become subject to zakah at the end of the fiscal year of the principal. On the other hand, earned income may be the acquired value of an already zakated asset, such as crops sold after zakah is paid on them. This earned income is not subject to zakah until one year elapses, in order to avoid duplication.

Tattaunawarmu ta takaita ga kuɗin shiga da aka samu wanda ba a rufe shi da shari'o'i biyu da suka gabata ba, kamar albashin ma'aikata, riba ta jari da ribar da take bayarwa, kyauta, da sauransu, ko kuɗin shigar ya zama irin asalin tushensa ko bai zama ba.

Our discussion is restricted to earned income not covered by the two previous cases, such as salaries of laborers, capital gains and its dividends, gifts, etc., whether the earned income is of the same kind as its source or not.

Don'kin irin kuɗin shiga da aka samu, shin wajibi ne a jira shekara guda, ko kuwa dole ne a ƙara kuɗin shiga da aka samu a kan kadarorin irin wannan da mutum ya riga ya mallaka, a yi amfani da shekarar wannan kadara a kan abin da aka samu sabo a cikinta? Ko kuma ya kamata a fitar da zakkar kuɗin shiga a lokacin da aka samu shi, matuƙar sharuɗɗan da ake buƙata kamar nisabi, rashin bashi, da kuma kasancewar abin ya zarce buƙatu na asali, sun cika? Gaskiya kowace ɗaya daga cikin waɗannan maganganu uku wasu malaman shari'a ne suka ɗauke ta, ko da yake a tsakanin malamai an san cewa shekara guda sharaɗi ne wajibi a kan dukkan kuɗaɗen da ake wajabta zakka a kansu, ko kadarori ne da mutum ya mallaka ko kuɗin shiga da ya samu. Wannan kuma yana dogara ne a kan ma'anar gama-gari na nassosin da suka zo game da wannan batu, kamar yadda malamai da yawa suka fahimce su. Saboda haka, nazarin waɗannan nassosi da abin da suke nunawa ya zama dole.

Sharadin na wucewar shekara guda an ruwaito shi daga sahabbai huɗu, su ne 'Ali, Ibn 'Umar, Anas da 'A'isha (m), amma dukkan waɗannan maganganu a zahiri suna da rauni kuma ba za su iya tabbatar da maganar da ake magana a kanta ba.

The condition of the passage of one year is reported from four Companions, namely, 'Ali, Ibn 'Umar, Anas and 'A'ishah (m), but all these sayings are in fact weak and cannot substantiate the point on hand.

Maganar da aka ruwaito daga Ali Abu Daud ya ruwaito ta a karkashin babin "Zakkar dabbobin kiwo." Abu Daud ya ce: "Sulaiman bin Daud al-Muhri ya sanar da ni cewa Ibn Wahb ya gaya masa cewa Jabir bin Hazim ya gaya masa (kuma ya ambaci wani), daga Abi Ishaq, daga 'Asim bin Damurah da al-Harith al-A'war, daga Ali cewa Annabi ﷺ ya ce: 'Idan kana da dirhami dari biyu kuma shekara ta cika a kansu, to akwai dirhami biyar [a matsayin zakkar wajibi], kuma babu wani abu wajibi a kanka game da zinari har sai ka mallaki dinari ashirin. Idan ka mallaki dinari ashirin, shekara ta cika, to akwai rabin dinari [a matsayin zakkar wajibi]. Abin da ya wuce haka, to bisa adadin da ya dace.'" Mai ba da labari ya kara da cewa: "Ban sani ba ko Ali ya ce 'bisa adadin da ya dace' ko kuma ya danganta shi ga Annabi ﷺ." "Kuma babu zakkar wajibi a kan kudi har sai shekara ta cika." Jarir ya ce Ibn Wahb ya kara a cikin maganar kalmomin "Kuma babu ... ta cika." Masu sukar hadisi suna da wadannan abubuwa da za su fada:

The saying from 'Ali is reported by Abu Daud under the title "Zakah on pastured livestock." Abu Daud says "Sulaiman bin Daud al Muhri informed me that Ibn Wahb told him that Jabir bin Hazim told him (and he named another) from Abi Ishaq, from 'Asim bin Damurah and al Harith al A'war from Ali that the Prophet (p) said, "And if you have two hundred dirhams and one year elapses on them, there is five dirhams [as obligated zakah], and nothing is obligated on you [concerning gold] until you have twenty dinars. When you have twenty dinars, and a year elapses, there is half a dinar [as obligated zakah]. What is above that is by proportion.'' The narrator adds, "I do not know whether 'Ali said 'by proportion' or attributed it to the Prophet (p)." "And there is no obligated zakah on a fund until one year elapses." Jarir says that Ibn Wahb adds in the saying the words "And there is no . . . elapses." Critics of hadith have the following to say:

A. Ibn Hazm, wanda 'Abd al Haq ya biyo baya a cikin Ahkam dinsa, ya yi sharhi cewa: "Abu Ishaq ya ambaci 'Asim da al Harith tare a cikin ruwayarsa, kuma al Harith makaryaci ne. Ba za a lura da hakan ba cewa al Harith shi ne wanda ya kai ruwayar zuwa ga Annabi ﷺ, alhali 'Asim bai yi haka ba. Haɗa su tare kuskure ne. Su'bah, Sufyan, da Mu'ammar sun ruwaito wannan magana daga 'Asim daga 'Ali, suna tsayawa a can. Haka kuma ake ruwaitawa ta kowane amintaccen mai ruwaya. Da ruwayar Jarir ta kasance wadda ta kai sarkar zuwa ga Annabi ﷺ ta wurin 'Asim, da an karɓi maganar."2

Al-Tirmidhi ya ruwaito daga Abd al-Rahman bin Zaid bin Aslam daga mahaifinsa daga Ibn Umar cewa Manzon Allah ﷺ ya ce: "Duk wanda ya sami kudin shiga ba ya wajaba a kansa zakka sai shekara ta cika, kamar yadda Ubangijinsa ya tsara." Al-Tirmidhi kuma ya ruwaito daga Ayyub daga Nafi' cewa Ibn Umar ya ce: "Duk wanda ya sami kudin shiga . . . . " har zuwa karshen maganar, ba tare da ya danganta ta ga Annabi ﷺ ba. Al-Tirmidhi ya ce maganar karshen ita ce ta fi inganci fiye da maganar daga Abd al-Rahman. Ayyub da Ubaid Allah bin Umar da wasu sun ruwaito daga Nafi' daga Ibn Umar irin wannan maganar a matsayin maganar Ibn Umar kansa. Ahmad, Ibn al-Madini da wasu sun tantance Abd al-Rahman a matsayin mai rauni, kuma yana yawan yin kuskure. Al-Daraqutni da al-Baihaqi sun ruwaito hadisin Abd al-Rahman; al-Baihaqi, Ibn al-Jawzi da wasu sun tabbatar da cewa, idan aka danganta maganar ga Ibn Umar kawai, ita ce daidai.

Al Tirmidhi reports from Abd al Rahman bin Zaid bin Aslam from his father from Ibn 'Umar that the Messenger of God (p) said, "He who earns income is not subject to zakah until a year elapses, as prescribed by his Lord." Al Tirmidhi also reports from Ayub from Nafi' that Ibn 'Umar said, "He who earns income . . . . " etc., without ascending it to the Prophet. Al Tirmidhi says that the last saying is more correct than the saying from 'Abd al Rahman. Ayub and 'Ubaid Allah bin Umar and others narrate from Nafi' from Ibn 'Umar the same saying as being said by Ibn 'Umar. 'Abd al Rahman is graded weak by Ahmad, Ibn al Madini, and others. He makes frequent mistakes.14 The narration of 'Abd al Rahman is reported by al Daraqutni and al Baihaqi; al Baihaqi, Ibn al Jawzi, and others conclude that as ending at Ibn 'Umar, the saying is correct.

[ma'anar cewa ba a danganta shi ga Annabi ba]. Ad-Daraqutni ya ambata cewa wannan ruwaya tana cikin abubuwan da Malik ya kadai ya ruwaito, kuma ya yi sharhi cewa "maganar tana da rauni." Sai dai Malik yana da ingantacciyar ruwaya wadda take tsayawa a kan Ibn 'Umar. Al-Baihaqi ya ruwaito maganganun Abu Bakr, 'Ali, da 'A'isha masu kama da na Ibn 'Umar, kuma ya ce za a iya dogara da na Abu Bakr, 'Uthman, Ibn 'Umar, da sauran su.15

[meaning it is not attributed to the Prophet]. Al Daraqutni mentions among the peculiarities of Malik, the same, and comments that "the saying is weak." However, Malik has a correct narration that stops at Ibn 'Umar. Al Baihaqi reports statements of Abu Bakr, 'Ali, and 'A'ishah similar to that of Ibn 'Umar, and says we can count on those of Abu Bakr, 'Uthman, Ibn 'Umar, and others.15

Wannan yana bayyana cewa babu wata ingantacciyar magana da ke goyon bayan sharadin wucewar shekara dangane da kuɗin shiga na aiki, kamar yadda al-Baihaqi ya takaita. Ko da an samu ingantacciyar magana game da shekara, za a yi amfani da ita ga kadarori banda kuɗin shiga na aiki, domin a haɗa nassoshi daban-daban tare. Duk da haka, an yi ittifaƙi cewa duk wani abin da ake biyan zakka a kansa ba za a sake caje shi da wata zakka ba sai shekara ɗaya ta wuce. A wannan ma'ana, zakka tana zuwa a kowace shekara. Maganar da ke nuna cewa zakka ba ta wajaba ba sai shekara ɗaya ta wuce za a iya fassara ta ta wannan hanya, kamar yadda aka yi bayani dalla-dalla a babi na ɗaya na wannan sashe. A ƙarshe, kasancewar Sahabbai ba su yi ittifaƙi a kan wannan sharadi dangane da kuɗin shiga na aiki ba, hakan yana nuna cewa babu wani nassi ingantacce.

Ana rawaito daidai daga al Qasim bin Muhammad cewa Abu Bakr bai karɓi zakka daga kowane kuɗi ba sai shekara ta cika. Amrah bint 'Abd al Rahman ta ruwaito daga 'A'ishah cewa "Ba a wajabta zakka sai shekara ta wuce" game da kuɗin shiga da ake samu. An rawaito cewa 'Ali ya ce, "Duk wanda ya sami kuɗin shiga ba ya wajaba ya biya zakka a kansa sai shekara ɗaya ta wuce." Haka kuma an rawaito irin wannan magana daga Ibn 'Umar.16 A gefe guda kuma, Ibn Hazm ya ambato daga Ibn Abi Shaibah da Malik a cikin al Muwatta cewa "Daidai ne an rawaito daga Ibn 'Abbas cewa zakka tana wajaba a kan kowane kuɗin shiga idan Musulmi ya samu shi."17 An kuma rawaito cewa Ibn Mas'ud da Mu'awiyah, dukansu sahabbai ne, da 'Umar bin 'Abd al 'Aziz, al Hasan, da al Zuhri, waɗanda tabi'ai ne, sun wajabta zakka a kan kuɗin shiga idan an samu shi.18

It is reported correctly from al Qasim bin Muhammad that Abu Bakr did not take zakah from any fund until the year had elapsed. Amrah bint 'Abd al Rahman narrates from 'A'ishah that "No zakah is due until a year elapses" regarding earned income. 'Ali is reported to have said, "He who earns income is not obliged to pay zakah on it until one year passes." A similar statement is reported from Ibn 'Umar.16 On the other hand, Ibn Hazm quotes Ibn Abi Shaibah and Malik in al Muwatta as saying "It is correctly reported from Ibn 'Abbas that zakah is obligated on any income when acquired by any Muslim."17 Ibn Mas'ud and Mu'awiyah, both Companions, and 'Umar bin 'Abd al 'Aziz, al Hasan, and al Zuhri, Followers, are also reported to obligate zakah on earned income when acquired.18

An sani cewa idan Sahabbai suka sabawa a kan wata mas'ala, ana mayar da al'amarin zuwa ga sauran nassoshi da kuma ka'idoji na gaba ɗaya na Musulunci. Babu wanda zai iya da'awar ijma'i a kan irin wannan mas'ala da ake sabani a kanta.

It is known that when the Companions differ on an issue, the matter is rendered to other texts and to the general principles of Islam. No one can claim any ijma' on such a disputed matter.

A. Ibn 'Abbas, Abu 'Ubaid ya ruwaito daga Ibn 'Abbas game da wani mutum wanda ke samun kudin shiga, "Dole ne ya biya zakar sa a ranar da ya samu ta." Irin wannan magana an ruwaito ta daga Ibn Abi Shaibah.20 Ruwayar daga Ibn 'Abbas daidai ce, kamar yadda Ibn Hazm ya tabbatar. A fili take cewa ba a bukatar wucewar shekara guda kafin zakka ta wajaba, kamar yadda yawancin mutane suke fahimta daga Ibn 'Abbas. Abu 'Ubaid ya sabawa wannan, yana cewa: "Mutane sun fahimci cewa Ibn 'Abbas na nufin zinariya da azurfa, amma ba na yi imani da hakan ba. A ra'ayina, Ibn 'Abbas ya fi sanin haka, domin irin wannan ra'ayi zai sa shi ya sabawa yawancin mutane. Ina ganin yana nufin amfanin gona ne kawai, domin mutanen Madina suna kiran filaye 'mal' [kalmar da aka yi amfani da ita a maganar Ibn 'Abbas], kuma babu wata fassara da ta dace da maganarsa"!21

A. Ibn 'Abbas Abu 'Ubaid reports from Ibn 'Abbas about a man who earns income, "He must pay its zakah the day he earns it.19 Similar statements are reported by Ibn Abi Shaibah.20 The report is correct from Ibn 'Abbas, as confirmed by Ibn Hazm. It obviously does not require the passage of one year for zakah to be obligated, as understood by most people from Ibn 'Abbas. Abu 'Ubaid disagrees, sayings that "People understand that Ibn 'Abbas meant gold and silver, but not believe that. In my opinion, Ibn 'Abbas knows better than that, because such a view would put him in opposition to the majority of people, I guess he only meant crops of agriculture, because people of Madinah call lands 'mal' [the word used in the saying of Ibn 'Abbas] and there seems to be no other interpretation to his statement"!21

Abu 'Ubaid tabbas babban masani ne a fannin harkokin kuɗi, kuma yana da zurfin fahimta game da zakka, amma ina ganin fassarar da ya yi wa ra'yin Ibn 'Abbas tana da rauni. Yana saɓawa abin da ke zuwa da farko a zuciya da kuma fahimtar mafi yawan malamai. Idan da kawai yana nufin amfanin gona ne, babu wani sabon abu a cikin wannan magana, kuma da mutane ba za su rika nuna shi a matsayin abin da ya bambanta Ibn 'Abbas ba. A ƙa'ida, ya zama wajibi a ɗauki kalmomi bisa ma'anarsu ta zahiri, sai dai idan hakan ya zama ba zai yiwu ba. Shin akwai wani abu a cikin wannan magana da zai hana mu ɗaukar ma'anar zahirin kalmar mal? Dalilin da Abu 'Ubaid ya ambata ba abin karɓa ba ne saboda waɗannan dalilai:

Abu 'Ubaid is undoubtedly a leading expert in financial affairs and has a good insight into zakah, but I believe that his interpretation of Ibn 'Abbas view is weak. It contradicts what immediately comes to mind and the understanding of most scholars. If it were simply related to agricultural crops, nothing would be new about this statement and it would not be worth being pointed out by many people as distinguishing Ibn 'Abbas. In principle, words must be taken to mean their apparent meaning, except when that becomes impossible. Is there anything in this statement that prevents us from taking the apparent meaning of mal? The reason cited by Abu 'Ubaid is not acceptable for the following points:

E. An rawaito cewa haraji a kan kuɗin da mutum ya samu daga aiki yana wajaba a biya zakka, daga al-Zuhri, al-Hasan, da Makhul, kuma an ambaci Ibn Hazm. Za a ambaci wasu daga cikin waɗannan rahotanni a sashe na gaba. Haka kuma an rawaito daga al-Awza'i. Har ila yau an rawaito cewa Ahmad ya faɗi irin wannan magana game da kuɗin haya na ƙasa. Marubucin al-Mughni ya ce: "Ahmad da wasu da yawa sun ce haya tana wajaba a biya mata zakka idan an samu ta."23

E. The subjection of earned income to zakah is reported from al Zuhri, al Hasan, and Makhul, also mentioned is Ibn Hazm. Some of these reports will be mentioned in the next section. The same is also reported from al Awza'i. Even Ahmad is reported to have said similar things concerning rent on land. The author of al Mughni says "Ahmad and several others say that rent should be zakated when earned."23

F. Al Baqir, al Sadiq, al Nasir, da Dawud: Ra'ayin malamai uku na farko daga zuriyar Annabi, da na Dawud, shi ne cewa duk wanda ya samu kuɗin da yakai nisabi dole ne ya biya zakkarsa nan take.30

F. Al Baqir, al Sadiq, al Nasir, and Daud The view of the first three scholars from the descendants of the Prophet, and that of Daud, is that whoever earns the equivalent of nisab must pay its zakah immediately.30

Suna jayayya cewa wannan yana bisa ga nassoshi na gama-gari waɗanda ke wajabta zakka a kan kuɗi, kamar faɗin Annabi ﷺ: "[Akwai zakka wajibi] a kan kuɗi, kwata-kwata cikin goma." Ƙungiyar malamai sun amince da shi.

They argue that this is based on general texts which obligate zakah on money, such as the saying "[There is obligatory zakah] on currency, one-quarter of one-tenth." Agreed upon.

Wannan ya cire sharadin wucewar shekara guda, a cewar waɗannan malamai.

This removes the condition of the passage of one year, according to these scholars.

Nisab kawai yana bukatar a cika shi a ƙarshen shekara, kamar yadda ya bayyana daga aikace-aikacen Annabi ﷺ da masu karɓar zakka nasa, waɗanda suke karɓar zakka a ƙarshen shekara ba tare da riƙe bayanan farkon shekara ba.31

nisab need only be fulfilled at the end of the year, as is apparent from the practices of the Prophet and his zakah collectors in taking zakah at the end of the year, without keeping records of the beginning of the year.31

Ibn Hazm ya ambata cewa Abu Hanifah yana ganin cewa kuɗin shiga da aka samu ba ya zama abin zakka sai shekara ta cika, sai dai idan mai shi yana da dukiya irin ta kuɗin shiga tun farkon shekarar, a adadin nisab. A wannan yanayi, kuɗin shiga yana ƙarawa dukiyar da ake lissafin zakka a kanta. Malik yana da ra'ayi makamancin wannan game da sharadin cika shekara dangane da kasancewar dukiya irin ta, sai dai idan batun dabbobi ne. Idan mai dabbobi yana da dabbobi irin nasu tun farkon shekarar a adadin nisab, jimillar tana zama abin zakka a ƙarshen shekara. Al-Shafi'i ya ce kuɗin shiga yana buƙatar sharadin cika shekara don zama abin zakka, sai dai a game da ɗan dabbobi, muddin uwayensu sun kai nisab.32

Ibn Hazm mentions that Abu Hanifah believes that earned income is not zakatable until a year passes, except when the owner has assets of the same kind as the earned income, in the amount of nisab from the beginning of the year. In this case, earned income is added to the assets in the calculation of zakah. Malik has a similar view on the requirement of the passage of a year regarding the presence of assets of the same kind, except when it comes to livestock. If the owner of livestock has assets of the same kind of animal from the beginning of the year in the amount of nisab, the total becomes zakatable at the end of the year. Al Shafi'i says earned income needs the condition of the passage of a year for zakatability, except in the case of baby cattle, provided that their mothers reach nisab.32

Ibn Hazm ya ƙi duk waɗannan ra'ayoyin, yana kiran su duka kuskure, kuma ya ce: "Sabanin da ke tsakaninsu kansa shaida ce cewa ba a kafa su a kan hujjoji ƙwararru ba. Duk da'awa ce wadda babu wata hujja a cikinta daga Alƙur'ani, ko Sunnah, ko ijma'i, ko qiyas, ko hankali mai tsayawa da ƙafafunsa." Shi da kansa Ibn Hazm yana ganin sharadin shekara ya zama wajibi a kan dukkan abubuwa, ko dukiya ce ko kuɗin aiki, don haka ya saɓa wa abokin karatunsa Dawud, wanda bai wajabta wannan sharadi ba a kan kuɗin aiki.

Ibn Hazm objects to all these opinions, describing them all as erroneous, and says "Their differences are themselves evidence that they are not based on solid proofs. They are all empty claim not supported by Qur'an, Sunnah, ijma', qiyas, or rationality that can stand on its feet." Ibn Hazm himself considers the condition of the year obligatory with regard to all items, whether assets or earned income, thus contradicting his colleague Daud, who does not require this condition regarding earned income.

Dangane da nassosin da suka zo game da zakka gabaɗaya, manufofinta, da muradun Musulunci da Musulmi gabaɗaya, ina ganin cewa kuɗin da ake samu ta hanyar aiki, kamar albashi, ijara, samun kuɗi daga sana'a, da riba daga jarin da aka saka a wani abu banda ciniki, kamar jiragen ruwa, jiragen sama, da otal-otal, ana biyan zakka a kansu idan an karɓe su, ba tare da buƙatar wucewar shekara guda ba.

In view of the texts on zakah in general, its objectives, and the general interests of Islam and Muslims, I believe earned income, whether salaries, wages, professional income, or return on capital invested in other than trade, such as shipping, planes, and hotels, is zakatable when received, without the requirement of the passage of one year.

Wannan ra'ayi yana da goyon bayan waɗannan dalilai:

This opinion is substantiated by the following points:

1. Sharaɗin cewa wajibi ne a jira shekara guda kafin a fitar da zakka a kan dukkan kuɗaɗe, har da kuɗin da aka samu ta aiki, ba shi da wata magana ingantacciya ko kyakkyawa da za a iya dogara da ita wajen samar da hukunci a Shari'a, ko kuma wajen takaita ɗaya daga cikin nassoshinta na gaba ɗaya. Abin da ake da shi kawai ra'ayoyin wasu daga cikin Sahabbai ne.

1. The requirement of the passage of one year with respect to all funds, including earned income, is not based on any correct or good saying, which is necessary in order to derive a ruling in Shari’ah, or to restrict one of its general texts. All that exists are opinions of some Companions.

2. Sahabbai da Tabi'ai ba su yarda ba akan sharadin wucewar shekara guda a kan kuɗin shiga da aka samu. Wasu suna wajabta zakka idan an samu kuɗin shiga. Idan Sahabbai da Tabi'ai suka sabawa juna, babu wanda zai iya cewa dole ne a karɓi ra'ayin wasu, sai a warware al'amarin da wasu nassoshi bisa ga ƙa'idodin musulunci gaba ɗaya. Allah ya ce, "Idan kun sabawa juna a wani al'amari, ku mayar da shi ga Allah da Manzonsa." Note: The rules require "God" rather than "Allah" in the original's English, but since the verse quotes the Qur'an, I rendered the Qur'anic wording as in the source's verse context.33

2. Companions and Followers did not agree on requiring the passage of one year on earned income. Some obligate zakah when earned income is acquired. When Companions and Followers differ, no one can claim that the view of some must be taken, and the issue must then be settled by other texts in accordance with the general principles of Islam. God says, "If ye differ in anything among yourselves, refer it to God and His Apostle."33

3. Rashin nassi ko ijma'i yana ba wa makarantun fiqhu damar yin sabani kan batun kuɗin da mutum ke samu ta aiki (earned income) har ta kai ga Ibn Hazm ya zarge su duka da cewa ba komai ba ne face iƙirari, ba su da tushe a kan nassoshi ingantattu daga Alƙur'ani da Sunnah, ko ijma'i, ko qiyasi, ko hujja mai ƙarfi ta hankali. Ni kaina na yi nazari kan waɗannan sabanin, da kuma sabanin da ke cikin kowace makaranta kan wannan batu iri ɗaya, kuma na lura da cikakkun bayanai da rikitarwa da yawa da ba su da amfani, har na kasa yarda cewa Shari'ar mu mai sauƙin bi, wadda aka yi wa dukan mutane, za ta iya ɗaukar irin waɗannan ƙananan bayanai masu rikitarwa, musamman game da ɗaya daga cikin ginshiƙanta masu muhimmanci da suka fi yawa.

A ƙarshen wannan sashe, kuma don adalci ga marubuta Musulmi na zamani, wajibi ne a ambaci ra'ayin Shaikh Muhammad al Ghazali, wanda ya gabatar a littafinsa, Islam and Economic Issues, fiye da shekaru ashirin da suka wuce. Bayan ya bayyana cewa zakka ko dai tana kan hannun jari na jari—kamar zakka a kan kuɗi da kadarorin kasuwanci—ko kuma kan kuɗin shiga—kamar amfanin gona da 'ya'yan itatuwa—sai ya ci gaba.

At the end of this section, and in fairness to contemporary Muslim writers, it is imperative to mention the opinion of Shaikh Muhammad al Ghazali, presented in his book, Islam and Economic Issues, more than twenty years ago. After stating that zakah is either on the stock of capital--such as zakah on money and business assets-- or on income--such as crops and fruits--continues.

Kammalawa ita ce cewa duk wanda yake da kuɗin shiga daidai da na manoma masu biyan zakka, to wajibi ne a biya masa zakka a kan daidai da su, ba tare da la'akari da jari da sauran sharuɗɗa masu alaƙa ba. Saboda haka, likitoci, lauyoyi, da sauran ƙwararru da ma'aikata suna wajibi su biya zakka a kan kuɗin shigarsu ga mutane biyu masu zuwa:

The conclusion is that whoever has an income equal to that of zakatable formers must be subject to zakah on equal footing regardless of capital and related conditions. Consequently, physicians, lawyers, and other professionals and employees are subject to zakah on their income for the following two persons:

Da farko, nassoshi gabaɗaya: Ayar nan ta ce: "Ya ku waɗanda suka yi imani, ku ciyar daga cikin abubuwa masu kyau waɗanda kuka samu."39 Babu shakka cewa kuɗin shiga na waɗannan rukunoni yana cikin samun abin kirki da ayar ta ambata. Ta wannan ciyarwa ta wajibi ne suke zama cikin mumini waɗanda ayar ta siffanta, cewa: "Waɗanda suke yin imani da abin da ba a gani, suke tsayuwa da salla, kuma suke ciyarwa daga abin da Muka azurta su da shi."40

Firstly, the general texts: The verse "O ye who believe, give of the good things which ye have earned."39 There is no doubt that the income of those categories is included in good earning referred to in the verse. It is by this obligatory spending that they become integrated among believers described in the verse, "Who believe in the unseen, are steadfast in prayers, and spend out of what We have provided for them."40

Abu na biyu, abu ne mai wuyar tunani a ce Musulunci zai wajabta zakka a kan manomi talaka, sannan ya keɓe mai mallakar gine-ginen da ke samar da kuɗin shiga sau da yawa fiye da na manomin, ko likita wanda kuɗin shigarsa na kullum zai iya yin daidai da na manomin cikakken shekara guda.

Secondly, it is beyond imagination to assume that Islam may impose zakah on a poor farmer and exempt the owner of buildings that produce manifold the income of the farmer, or a physician whose daily income may equal that of the farmer for one full year.

Ana wajabta zakka ne kawai ga masu wadata, domin a fahimci ma'anar abin da ya rage ko ya wuce bukata, wanda Alkur'ani ya ambata a matsayin batun kashewa. "Suna tambayarka abin da za su ciyar; ka ce, 'abin da ya zarce bukatarku.'" Haka kuma Annabi (p) ya ce, "Babu sadaka da ta zama wajiba sai daga wadata." Duk wannan yana bukatar sharadin nisabi domin zakkar ta wajaba. To mene ne ya kamata nisabi ya kasance dangane da kudin shiga da mutum ya samu da aiki? Al-Ghazali, wanda aka ambata a karshen sashe na daya, ya tabbatar da cewa wannan nisabi yayi daidai da nisabin hatsi da 'ya'yan itace, amma wa zai tabbatar ko an kafa wannan nisabi ne domin wata manufa ta musamman da ta shafi amfanin gona? Me yasa ba za a dauki nisabin kudi ba, wato dirhami 200 na azurfa, ko dinari 20 na zinariya, ko makamancinsu, wato gram 85 na zinariya, musamman tunda kudin shiga da mutum ya samu yawanci ana biya ana lissafa shi da kudi?

Zakah is only imposed on the rich, in order to realize the meaning of the excess or surplus, mentioned in the Qur'an as the subject of spending. "They ask thee how much they are to spend; say, 'what is beyond your need.'" The Prophet (p) also says, "No sadaqah is obligated except out of richness.'' All this requires the condition of nisab for zakatability. What should nisab be in regard to earned income? Al Ghazali, as quoted at the end of section one, determines this nisab as the equivalent of nisab of grains and fruits, but who can be sure whether or not this nisab was set for a special purpose related to agricultural products? Why not take the nisab of money, which is 200 dirhams of silver, 20 dinars of gold, or its equivalent, i.e., eighty-five grams of gold, especially since earned income is usually paid and calculated in money terms?

Tun da muna magana ne game da kwararar kuɗin shiga, sai tambaya ta taso: shin akwai wani lokaci da kuɗin shiga zai tara har ya kai nisab? Musamman ganin cewa kuɗin shiga da aka samu ta aiki ana biyansa a lokaci-lokaci, wani lokaci daidai-daidai kamar albashi, wani lokaci kuma ba daidai ba, kamar kuɗin likita. Akwai ra'ayoyi guda biyu a kan wannan batu.

Since we are talking about a flow of income, the question arises of whether there is any time span through which income accumulates with regards to the amount of nisab, especially since earned income is paid at intervals, sometimes equal like salaries, and other times not equal, like physician's fees. There are two opinion on this matter.

Na farko shi ne cewa kowane adadin kuɗin aiki ana ɗaukarsa daban idan an karɓe shi. Albashin wata-wata, idan ya kai nisab ko fiye da haka, yana wajaba a biya zakka a kansa. Kuɗin da ƙwararru ke karɓa wanda kowannensu daban ya kai nisab, yana wajaba a biya zakka a kansa. Amma ƙaramin kuɗin shiga ko sassan kuɗin shiga da ake karɓa a tsaka-tsaki na ɗan gajeren lokaci ba sa wajabta zakka, sai dai kuɗin da ya kai nisab ko fiye da haka. Wannan ra'ayi a fili yana keɓe ƙananan albashi da ijara daga zakka. Yana dacewa da ma'anar zahirin rahoton game da aikin Sahabbai da Tabi'ai. A ɗayan ɓangaren kuma, ƙwararru da yawa masu manyan albashi, kamar likitoci, suna karɓar kuɗin shigarsu a ƙananan rabe-rabe waɗanda idan aka haɗa su a cikin mako ɗaya, watakila ma a rana ɗaya, sai su zama manyan adadi. Shin dukkan waɗannan ƙananan adadi za a keɓe su daga zakka, alhali kuwa ma'aikacin albashi wanda kuɗin shigarsa na wata-wata ya fi nisab kaɗan, ana wajabta masa zakka? A nan ne ake ganin fifikon ra'ayi na biyu.

The first is that each amount of earned income is considered alone when it is received. Monthly salaries, if they reach nisab or more, are zakatable, payments received by professionals that equal, each one alone, nisab, are zakatable, while small income or segments of income received at short intervals are not zakatable, except for the payment that is equal to nisab or more. This opinion apparently exempts small salaries and wages from zakah. It is consistent with the apparent meaning of the report about the practice of the Companions and Followers. On the other hand, many highly paid professionals, such as physicians, receive their income in small increments that add up to large amounts in one week and perhaps one day. Shall all these small amounts be exempted from zakah while a salaried employee whose monthly income is just above nisab is zakatable? This explains the merits of the second opinion.

Ra'ayi na biyu shi ne cewa dole ne a haɗa ƙarin kuɗin shiga da sauran kuɗaɗen da aka samu ta aiki tare, muddin ana karɓar su a tsaka-tsaki na ɗan gajeren lokaci. Mun lura a baya cewa idan ana magana kan ma'adanai, malaman fiqihu sun bayyana cewa ana haɗa ƙarin ma'adinin da aka haƙo a tsaka-tsaki na ɗan gajeren lokaci don cika nisab. Haka kuma abin yake a yanayin amfanin gona da yawa na girbin shekara guda.43 Saboda haka, dole ne a ɗauki shekara a matsayin lokacin lissafin nisab, watau ana haɗa dukkan kuɗin shiga na aikin da aka samu a cikin shekara gaba ɗaya, sannan a lissafa nisab bisa kuɗin shiga na shekara.

Zakah akan kuɗin shiga da aka samu yana wajaba ne a kan adadin da ya rage bayan an cire kuɗin. Ana cire basussuka da mafi ƙarancin rayuwa mai kyau ga mai samun kuɗin shiga da iyalinsa, domin suna cikin bukatun rayuwa na asali, kuma zakah tana wajaba ne kawai a kan nisabi wanda ya fi bukatun rayuwa na asali.

Zakah on earned income applies on its net amount. Debts and a minimum standard of living for the income earner and his family are deductible, because they are among essential needs, and zakah is only obligated on a nisab that is above essential needs.

Kuɗin da ake kashewa wajen kasuwanci, ga masu samun kuɗin sana'a da masu samun kuɗi ta wasu hanyoyi, suma ana cire su (a matsayin abin rage haraji), bisa ga ra'ayin da na zaɓa game da noma da itatuwan dabino, cewa zakka tana wajaba ne a kan abin da ya rage bayan an biya kuɗin kashewa.47 Wannan ita ce ra'ayin 'Ata da wasu malamai.

Business expenses, for professional and other income earners are also deductible, in accordance with the view I select with respect to farming and palm trees that zakah is due on the residual after payment of expenses.47 This is the opinion: of 'Ata and others.

Bayan an cire abubuwan da aka ambata a sama, idan ragowar albashi ko wani kuɗin shiga da aka samu ya kai a cikin shekara adadin nisabin kuɗi, to wannan ragowar yana da zakka. Wannan yana keɓe ƙananan kuɗaɗen shiga da albashi.

After the above-mentioned deductions have been made if the residual of salaries or other earned income reaches during the year an amount equal to the nisab of money, then this residual is zakatable. That exempts small earnings and wages.

Ya kamata a lura cewa idan an biya zakkar kuɗin shiga da aka samu tun lokacin karɓarsa, to ba a sake wajabta zakka ba sai bayan shekara ɗaya ta wuce, domin ba a iya wajabta zakka biyu a cikin shekara guda. Idan mutum yana da shekarar kuɗi da aka kafa dangane da zakkarsa, zai iya jinkirta biyan zakkar kuɗin shiga har zuwa ƙarshen wannan shekarar kuɗi. Misali, mutum ya sami kuɗin shiga a wata na biyu na shekarar kuɗinsa, sai ya biya zakkarsa yayin da ya samu shi. Zakkar ɓangaren da aka adana daga wannan kuɗin shiga ba ta wajaba a ƙarshen wata na goma sha biyu na shekarar kuɗin da aka samu a cikinta ba, sai dai ta wajaba a shekara mai zuwa bisa dukkan kadarorin da mutum yake mallaka a lokacin.

It should be noted that if earned income is zakated when received, the next zakah is not required untill one new year elapses, since two zakahs cannot be imposed in one year. When a person has an established fiscal year with respect to his or her zakah. He or she may delay the payment of zakah on earned income untill the end of that fiscal year. To give an example, a person earns income in the second month of his fiscal year, and pays its zakah as he earns it. zakah on the part saved from this earned income is not due at the end of the twelfth month of the fiscal year during which it is earned, but becomes due the next year on all assets then owned.

Al-Ghazali yana kira ga malamai Musulmi da su yi bincike tare, domin a tantance adadin zakar da ya kamata a fitar daga kuɗin shiga na aiki. Ra'ayina na kaina shi ne a bambance tsakanin kuɗin shiga da aka samu daga jari kawai, kuɗin shiga da aka samu daga jari da aiki tare, da kuɗin shiga da aka samu daga aiki kawai.

Al Ghazali calls for collective research on the part of Muslim scholars to determine the applicable rate on earned income. My personal opinion is to distinguish between earned income resulting from capital investment alone, earned income resulting from capital and labor together, and earned income resulting from labor alone.

Dukiyar da ake samu a matsayin riba daga jari, ko daga jari da aiki tare, ana cire mata zakka ɗaya bisa goma na ribar tsafta, bayan an cire dukkan kuɗin kashe-kashe, bashi, da wadatar bukatun rayuwa na yau da kullum. Wannan ya yi daidai da amfanin gona da ake samarwa ba tare da kuɗin ban ruwa ba. Yana shafar ribar da ake samu daga masana'antu, gine-gine, wuraren buga littattafai, otal-otal, haya da motoci, harkar sufuri, da makamantansu. Na ambata a baya ra'ayin Abu Zahra da abokan aikinsa biyu cewa adadin zakka a kan gine-gine da masana'antu ya kamata ya zama kashi goma na ribar tsafta, idan an iya tantance kashe-kashe da kuɗaɗe aka cire su, ko kashi biyar na jimillar kuɗin shiga idan ba a iya tantance kashe-kashen ba. Wannan bambanci a ra'ayina abin karɓa ne. Sai dai ana lura cewa jari a wannan mahallin ba ya haɗa da kadarorin kasuwanci da aka tattauna a baya a babi na huɗu.

Income that is earned as a return on capital or on capital and labor together is charged one-tenth of the net income, after the deduction of all expense, debts, and allowance for essential needs. This is in analogy to agricultural crops produced without irrigation costs. It applies to returns from factories, buildings, printings facilities, hotels, renting cars, transportation business, and the like. I mentioned earlier the opinion of Abu Zahra and his two colleagues that the rate of zakah on buildings and factories should be ten percent of the net income, if expenses and costs are determined and deducted, or five percent of gross income if expenses cannot be determined. This distinction is--in my opinions acceptable. It is noted, however, that capital in this regard does not include trade assets discussed earlier in chapter four.

Kuɗin shiga da ke fitowa daga aiki kawai, kamar albashin aiki da kuɗin shiga na sana'a, yana da ƙimar kashi ɗaya cikin huɗu na kashi ɗaya cikin goma kawai, bisa aiwatar da nassoshi na gama-gari waɗanda ke wajabta ƙimar kashi 2.5% a kan kuɗi, ko ya kasance a cikin nau'in dukiya ko kuɗin shiga da aka samu. Haka kuma yana cikin ka'idar Musulunci ta rage ƙimar da ake amfani da ita daidai gwargwado na ƙoƙarin da aka yi, da kuma ayyukan Ibn Mas'ud, Mu'awiyah, da 'Umar bin 'Abd al-'Aziz. Kwatanta albashi da kuɗin shiga na sana'a da albashin da waɗancan shugabanni suke biya ya fi inganci sosai fiye da kwatancen da ake dangantawa da kuɗin shiga daga noma.