Mazhabin Hanafiyya sun fi shahara da ra'yin cewa wajibcin zakka yana da tsawon lokaci mai fadi don biyan ta, sai dai idan gwamnati ta tsara akasin haka, domin nassosin da ke umurtar da biyan ta ba su takaita shi da lokaci ba. Wannan shi ne ra'yin Abu Bakr al-Jassas ma. A daya bangaren kuma, al-Karkhi, babban malamin Hanafiyya, ya yi imani cewa dole ne a biya ta nan take, bisa fahimtarsa ta nassin da ya yi umarni da ita guda. Ibn al-Humam ya kara da cewa, kasancewar zakka agaji ne ga talakawa, hakan na nuna cewa ya kamata a biya ta nan take, domin in ba haka ba ba za ta cika aikinta ba.1

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

Wannan ita ce matsayin da ta dace. Mafi yawan malamai ne suka ɗauke ta, ciki har da Malik, al-Shafi'i, da Ahmad. Ibn Qudamah ya lura da cewa:

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

Umurnin hukunci yawanci yana nufin aiwatarwa nan take, kuma jinkirta shi na iya zama dalilin azaba. Misali, Allah ya kori Iblis ya wulakanta shi saboda ya ki bin umurnin yin sujada. Idan mutum ya umurci bawansa ya kawo masa ruwa, jinkirta aiwatarwar a zahiri dalili ne mai kyau na azabtarwa. Barin jinkiri yana sabawa umurnin kansa a ma'ana, musamman idan ba a kayyade lokacin aiwatar da umurnin ba. Ko da mutum ya yi imani cewa umurni gabaɗaya yana barin wani fili na jinkiri, zai keɓe umurnin zakka, domin jinkirta biyan zakka na iya zama ba tare da iyaka ba, kuma dukiya da mai biyan kuma suna iya lalacewa ko mutuwa, wanda hakan zai cutar da matalauta da mabukata da ya kamata su amfana. Bugu da ƙari, zakka ibada ce da ake maimaitawa, kuma jinkirta ta zuwa lokacin biyan na gaba dole ne ya zama haram, kamar jinkirta sallah ko azumin Ramadan.

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

Lalle, idan biyan nan take zai cutar da mai biya, ta fuskar kuɗi ko ta wata fuska, to an yarda a jinkirta, domin Manzon Allah ﷺ ya ce: "Babu cuta, kuma babu cutarwa." Note: "God" is rendered "Allah" in the Hausa here because the instruction says the source's "God" should be written as the Hausa word for God; the correct Hausa word for God is "Allah", and the Messenger's honorific is ﷺ.2

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

Ana halatta a jinkirta biyan bashi da ake bin wasu a irin wannan yanayi, kuma zakka ba dole ne ta fi sauran basussuka muhimmanci ba.3

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

Duk da haka, dole ne a yi dukkan ayyukan ibada da kyawawan ayyuka da wuri gwargwadon iko. Allah (Madaukakin Sarki) ya ce, "Ku yi tsere zuwa ga ayyuka nagari,"4 da "Ku yi gaggawa zuwa ga gafara daga Ubangijinku, da zuwa Aljanna."5 Idan gaggawa tana da kyau a cikin dukkan ayyukan alheri, to ta fi kyau a cikin zakka, saboda bukatar gaggawar taimakon talakawa da mabukata. Malaman Musulunci koyaushe suna jaddada cewa ya kamata a yi kyawawan ayyuka ba tare da jinkiri ba, kafin cikas da shinge su taso.6 Haka kuma, Annabi ﷺ ya ce, "Sadakar da ta wajaba a kan mutum ba ta haɗuwa da sauran dukiyarsa face tana lalata ta." Al-Shafi'i ne ya rawaito wannan, da al-Bukhari a cikin littafin tarihinsa, da al-Humaidi, wanda ya bayyana cewa, "Wannan yana nufin sadakar da ta wajaba wacce ba a bayar da ita ba, sai dai aka bar ta a haɗe da dukiyar mutum."7

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

Ga kadarorin da zakka ta wajaba a kansu, waɗanda ke buƙatar wucewar shekara guda kamar dabbobi, kuɗi, da kayan kasuwanci, yawancin malamai sun yi imani cewa ana halatta a biya zakka kafin lokacinta, matuƙar mai biyan yana mallakar nisabi da ake buƙata. Wannan ra'ayi ya samu goyon bayan al-Hasan, Sa'id bin Jubair, al-Zuhri, al-Awza'i, Abu Hanifa, al-Shafi'i, Ahmad, Ishaq, da Abu 'Ubaid.8

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

A kuma, Rabi'ah, Malik, da Daud ba sa halatta irin wannan biyan kafin lokaci,9 duk da cewa wasu malamai na mazhabar Malikiyya suna amincewa da biyan kafin lokaci cikin tsawon wata ɗaya ko ƙasa da haka, ga wasu dukiyoyi kamar kuɗi da kayan kasuwanci na 'yan kasuwa. Sai dai, a cewarsu, irin wannan amincewar tana tare da sanya biyan kafin lokaci a matsayin abin ƙi. Malikiyya suna halatta biyan kafin lokaci ba tare da an ƙi shi ba a lokuta biyu: Idan kuɗin zakka za a kai su ga mabukata masu tsananin buƙata a wani yanki, sai su isa can a ƙarshen shekara; da kuma idan masu karɓar zakka suka karɓe ta 'yan lokaci kaɗan kafin cika cikakkiyar shekara. Biyan zakka kafin lokaci a kan 'ya'yan itatuwa da hatsi kuwa ba a amincewa da shi.10

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

Waɗanda ba sa halatta biyan kuɗi gaba suna cewa cikar shekara guda ɗaya sharaɗi ne na wajabcin zakka, kuma zakka, kamar sallah, ba za a iya yin ta kafin lokacin da aka tsara ba.11

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

Jinkirta biyan zakka ba tare da dalili mai karɓuwa ba ba ya halatta, amma ana iya jinkirta zakka a wasu lokuta ba tare da laifi ba, kamar rashin kuɗi a hannu, ko kuma, a cewar Shams al-Din al-Ramli, a jira a ba mafi ƙarancin dangi masu bukata ko wanda ke cikin matsananciyar bukata, ko kuma a bincika bukatun waɗanda suka cancanta da ita. Idan an jinkirta biyan, mai biyan zakka yana da alhakin adadin da ya wajaba idan ya lalace ko ya ɓace.19

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

Ibn Qudamah tidak yarda da irin wannan jinkiri sai na ɗan lokaci kaɗan. Ya nakalto daga Ahmad yana cewa: "Ba a halatta a biya zakka a kashi-kashi na wata-wata da za su fara a lokacin ko bayan lokacin wajibi ba, kuma ba a halatta a jinkirta wani ɓangare na zakkar da ta wajaba a kan wasu dukiya ba don a haɗa ta da zakkar da za ta wajaba daga baya a kan wata dukiya ta daban." 20 Wasu malaman Malikiyya sun tsaya kan cewa ajiye adadin zakka da ya wajaba don a raba ta a guntu-guntu a cikin shekara ba a halatta ba. 21 Gwamnati ko jami'in karɓar zakka na iya yanke shawarar dakatar da karɓar zakka saboda dalilai masu inganci, kamar fari, yunwa, ko koma-bayan tattalin arziki. Ahmad ya nakalto abin da 'Umar ya yi: "Wata shekara mutane sun shiga cikin bukata, sai 'Umar bai karɓi zakka ba, ya karɓi zakkar da ta wajaba a shekara mai biye." 22 Abu 'Ubaid ya ruwaito daga Ibn Abi Dhubab cewa: "'Umar ya jinkirta sadaqah a shekarar yunwa. Lokacin da mutane suka samu sauƙi a shekara mai biye, ya aika a kira ni ya ce: 'Ka karɓi zakka sau biyu. Ka raba wa mutane rabinta, ka kawo mini ɗayan rabin.'" 23 Mun gani a hadisin Abu Hurairah cewa Annabi ﷺ ya karɓi zakkar da ta wajaba a kan al-'Abbas na shekaru biyu. Abu 'Ubaid ya lura: "Ina ganin Annabi ﷺ ya jinkirta karɓar zakka daga al-'Abbas saboda wani lamari na bukata da ya faru ga al-'Abbas."24

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

Ibn Rushd ya taƙaita ra'ayoyin malamai a kan batun asarar wani abu ko adadin da aka keɓe a matsayin biyan zakkah:

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

Idan zakkar da ake bin mutum ta bata a hanyar zuwa ga masu karɓa, wasu malaman fiqhu sun ce an riga an sauke wajibi kuma babu sake biyan wata zakka. Wasu malaman kuwa sun ce mai bayarwa yana kasancewa mai garanti har sai an raba zakkar ga masu karɓa a zahiri. Wasu kuma sun bambanta tsakanin halin sakaci ko rashin kulawa daga bangaren mai bayarwa, inda mai bayarwa yake garantin zakka ga masu karɓa, da halin rashin sakaci, inda ba a ɗauki mai bayarwa a matsayin mai alhakin asarar ba. A ƙarshe, wasu malaman fiqhu suna ɗaukar adadin da ya ɓace da dukiyar mai bayarwa gaba ɗaya a matsayin dukiyar al'umma ta talakawa (wanda yake da rabo a cikin rabon zakkar da ta ɓace zuwa jimlar dukiya) da kuma mai mallaka (wanda yake mallakar sauran). Saboda haka, suna raba asarar gwargwadon rabonsu a kowane ɓangare.27

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

Abin da malaman shari'a suka fi tattaunawa a kansa shi ne yanayin da dukiyar da ake biyan zakka a kanta ta lalace kanta, bayan lokacin wajibcin zakka amma kafin a biya ta ainihi. Ibn Rushd ya ƙara da cewa: "A wannan yanayi, wasu malamai sun ce dole ne a lissafa zakka bisa abin da ya rage bayan asarar, yayin da wasu kuma suke amfani da ka'idar mallakar tare, kamar yadda ake yi a haɗin kasuwanci." Waɗannan sabanin suna wanzuwa ne saboda wasu malamai suna ɗaukar adadin zakkar da ta wajaba kamar bashin da ke tsakanin mutane, yayin da wasu kuwa suke ganin hakki ne da aka ɗora a kan dukiyar kanta.28

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

Marubucin al-Muhadhdhab ya kwatanta zakka da sauran basussukan da mamaci ya bar ba a biya ba: "In zakka da basussukan mutane suna kan wuyan mamaci, kuma jimillar dukiyar da ya bari ba ta isa ta biya dukan waɗannan haƙƙoƙi ba, to malaman shari'a sun rabu zuwa ra'ayoyi uku: (a) lallai a fara biyan basussukan mutane, (b) zakka ce take da fifiko, domin Annabi ﷺ ya ce game da hajji: 'Bashin da ake bin Allah yana da fifiko wajen biya'.38 da (c), dole ne a raba dukiyar tsakanin zakka da sauran basussuka, domin dukansu suna da bukatar a biya su daidai."39

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

Ahlul-Zahir suna ba da fifiko ga zakka. Ibn Hazm ya yi hujja da cewa, "masu bin bashi, wasiyya, da magada, duka ba su da wani hakki a kan dukiyar mamaci sai bayan an biya zakka da ta wajaba." Ibn Hazm ya soki ra'yin Hanafiyya sosai. A cikin al-Muhalla ya rubuta: "Abin mamaki ne gaske cewa su sun yi imani da cewa dole ne a yi sallah ga mutumin da ya jinkirta ta da gangan har lokacinta ya ƙare, alhali kuma suna cewa an yafe zakka ga mutumin da ya jinkirta ta da gangan har ya mutu..."

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

Musamman ma dai zakka bashi ne da ya rataya a wuya ga Allah, kuma hakki ne na talakawa da mabukata." Ibn Hazm ya ambato hadisin da Muslim ya ruwaito daga Ibn 'Abbas, cewa: "Wani mutum ya zo wurin Manzon Allah ﷺ ya ce: 'Mahaifiyata ta rasu, tana da azumin wata guda da bai cika ba."

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