Gaba da zamba da amfani da dabaru don kaucewa biyan zakka ko don karɓo ta bayan an riga an biya ta, ba a halatta hakan ba. Malikawa sun lura cewa haka yake daga mahangar addini, kamar yadda yake daga mahangar shari'a. Sun ƙara da cewa, "Duk wani aiki da aka yi da niyyar guje wa biyan zakka kafin ta wajaba, kamar canza yanayin dukiyar da ake yi wa zakka, ko raba mallaka tsakanin mutane daban-daban ta yadda kowannensu zai mallaki ƙasa da nisab, ko yanka wasu daga cikin garke don rage adadinsa zuwa ƙasa da nisab, duk waɗannan ba sa soke wajabcin zakka, muddin za a iya tabbatar da cewa an aikata irin waɗannan abubuwa ne don kaucewa wajabcin zakka. A irin waɗannan lokuta, zakka tana wajaba kuma dole ne a karɓe ta."1

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

Hanbaliyya sun yarda da ra'in Malikiyya game da ayyukan da ake yi don gujewa zakka. Ibn Qudamah ya ce:

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

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

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

A wannan bangaren, Ibn Taimiyah, a cikin al Qawa'id al Nuraniyah, ya ce Abu Hanifah yana halatta dabaru da nufin kauce wa zakka, kuma almajiran Abu Hanifah sun sabawa juna ko irin wadannan dabaru makaruhi ne ko a'a. Ya ce Muhammad yana kyamar su, yayin da Abu Yusuf kuwa bai kyamace su ba.4 Amma idan muka duba al Kharaj na Abu Yusuf, sai na ga Abu Yusuf yana cewa, "Bai halatta ga duk wanda ya yi imani da God da Ranar Lahira ya kauce wa zakka ba, ta hanyar raba mallakar nisabin da yake da shi ga mutane da dama don kauce wa wajabcin sadaqah, ko don tserewa cikakken wajabcin sadaqah ta kowace hanya ko ta kowane irin mataki."5 Yana yiwuwa Ibn Taimiyah yana nufin abin da aka saba samu a rubuce-rubucen Hanafiyawa, cewa amfani da kafofin shari'a don sauke zakka yana da inganci a shari'ance, duk kuwa da cewa zakka ba ta cika ba a addini, kuma cewa amfani da irin wadannan kafofin shari'a wani lokaci makaruhi ne, wani lokaci kuma ba makaruhi ba. Misali, Hanafiyawa sun ce makaruhi ne a ba talaka zakka bisa sharadin ya ba mahaifan mai bayarwa masu bukata kyauta da ita. Haka kuma, duk wani sharadi da aka sanya wa talakan lokacin da aka ba shi zakka ba shi da inganci, ko da mai karba yana shirye ya cika shi.6 Ya kamata a lura cewa irin wadannan dabaru, makaruhi ne ko ba makaruhi ba, suna shafar kashe zakka ne kawai. Littattafan Hanafiyawa ba sa tattauna yaudara don tserewa wajabcin zakka tun farko.

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

Har ila yau, Ibn Taimiyah ya ce al-Shafi'i yana kyamar amfani da hanyoyin kaucewa (hiyal) kawai don tserewa daga wajabcin zakkah.

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

A ƙarshe, Zaidiyya ba sa amincewa da amfani da dabaru, ko an yi amfani da su don kauce wa wajabcin zakka, don guje wa biyan zakka ga waɗanda suka cancanta, ko don dawo da ita bayan an biya.7

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

Marubucin Hawashi Sharh al Azhar ya nakalto daga al-Shawkani cewa: "Babu shakka cewa duk wata dabara ta yaudara da ke kaiwa ga mayar da abin da aka haramta halal, ko akasin haka, dole ne a hana ta gaba ɗaya. Halatta irin waɗannan dabaru ba ya dacewa da Shari'ah ta kowace hanya."8

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

Ruhin zakka ya bayyana - a cikin wasu hanyoyi - a cikin addu'o'in da ke tsakanin mai karɓar zakka da mai biyan ta. Ana roƙon mai karɓar zakka ya yi addu'a a madadin mai biya. Allah ya ce, "Ka karɓi sadaka daga dukiyarsu, domin ka tsarkake su, ka kuma tsarkake su; ka yi musu addu'a. Lalle addu'arka abin kwanciyar hankali ce gare su." 'Abdullahi ɗan Abu Aufa ya ruwaito cewa, "Manzon Allah ﷺ, duk lokacin da wani mutum ya kawo masa zakka, yana cewa, 'Ya Ubangiji, ka yi musu rahama!' Sa'ad da mahaifina, Abu Aufa, ya kawo masa sadakarsa, Annabi ﷺ ya ce, 'Ya Ubangiji, ka yi wa iyalin Abu Aufa rahama'." Wannan addu'a ba ta takaita ga wani takamaiman tsari ba. Al-Shafi'i ya ce, "Ina son mai karɓa ya ce, 'Allah ya saka maka da abin da ka bayar, ya sa shi ya zama sanadin tsarkake ka, kuma ya albarkaci abin da ka bari wa kanka'." Al-Nasa'i ya ruwaito cewa Annabi ﷺ ya yi addu'a a madadin wani mutum da ya aiko da raƙumin mace mai kyau, yana cewa, "Ya Ubangiji, ka albarkace shi da raƙumansa."11

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

Zahiriyya da wasu malaman mazhabin Shafi'i suna ganin cewa irin waɗannan addu'o'i wajibi ne a kan mai karɓar zakka, kamar yadda za a iya fahimtar hakan kai tsaye daga ayar da ke sama. Sai dai mafi yawan malamai suna ganin cewa addu'o'in nan mustahabbi ne, ba wajibi ba, domin Manzon Allah ﷺ bai haɗa shi ba cikin umarninsa ga masu karɓar zakka,12 haka kuma masu karɓar haraji na gwamnati ba sa wajibcin yin irin wannan addu'a idan suka karɓi sauran haraji daga masu biyan.13

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

Mai biyan zakkah yana iya zaɓar ya biya da kansa ko ta hannun wakilai, lauyoyi, ko masu wakilta, muddin waɗannan suna da amana kuma abin dogaro ne. Wasu malaman fiqhu suna buƙatar cewa irin waɗannan wakilai su zama Musulmi, saboda zakkah wani nau'i ne na ibada. Bugu da ƙari, wasu malaman Malikiyya suna ganin cewa biyan ta hannun wakilai ba shi da saurin kai ga girman kai da munafunci fiye da biyan kai tsaye daga mai dukiya.18

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

Al-Nawawi ya ce ya fi kyau a bayar da zakka a bayyane, inda wasu za su gani, domin ta zama abin tunatarwa ga sauran masu bayarwa, kamar yadda ake son a yi sallah ta farilla a jama'a a bayyane. Wannan kuwa saboda zakka na daya daga cikin manyan ibadu a Musulunci wadanda dole ne su bayyana sosai a cikin al'ummar Musulmi. Tunda ana bukatar ta daga kowane mutum mai dukiyar da ake biyan zakka a kanta, ba abin girman kai ko wulakanci ba ne, sabanin sadaka ta nafila, wacce ta fi kyau a yi ta a boye. Kwadayin nuna alamomin Musulunci da sanya su su yi tasiri sama da sauran abubuwa alama ce ta imani da kuma nuna adalci. Allah Madaukakin Sarki ya ce: "Wannan ne, kuma wanda ya girmama alamomin Allah, to lallai ne hakan daga takawar zukata yake." Wannan shi ne watakila abin da Manzon Allah ﷺ ya nufa lokacin da ya ce: "Kuma nunawa da ake so a wurin Allah shi ne wanda mutum yake yi a yaki, ko idan yana bayar da sadaka." Hakika wannan yana bisa ga ayar: "Idan kun bayyana sadakoki, to hakan yana da kyau."22

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

Idan mutum ɗaya ne ke raba zakkah, ana so kada a gaya wa waɗanda suka karɓa cewa zakkah ce, musamman saboda mabukata da yawa suna jin kunya su karɓa idan suna da shakka ko da kaɗan cewa ba su cancanta ba sosai. Marubucin al-Mughni ya ce: "Idan aka biya zakkah ga waɗanda mai biyan ya ɗauka matalauta ne, ba sai an sanar da waɗanda suka karɓa cewa zakkah ce ba." Al-Hasan ya ce: "Kana so ka wulakanta shi? Kada ka gaya masa." Ahmad bin al-Hasan kuma ya ce: "Na tambayi Ahmad game da mutumin da ya biya zakkarsa ga wani, shin ya gaya masa cewa zakkah ce ko ya yi shiru. Ahmad ya amsa: 'Me zai sa ya wulakanta mai karɓa ta hanyar faɗin haka? Bari ya biya ba tare da wani bayani ba. Shin yana buƙatar ya doke shi a kai da wannan biyan?'" Wasu malamai na mazhabar Malik sun ƙi a ambaci cewa zakkah ce, domin hakan yana karya zuciyar matalauta.24

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

Ja'farites kuma sun yi imani cewa babu buƙatar a faɗa wa mai karɓa cewa abin da aka biya zakka ne.

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

Abu Basir ya ce, "Na tambayi al-Baqir game da mutumin da zai iya ƙin karɓar zakka."

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

Shin zan ba shi ba tare da na kira shi zakka ba? Al-Baqir ya amsa: "Ka ba shi ba tare da ka ambaci sunansa ba; kada ka wulakanta muminai."25

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

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

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

Wasu malamai sun tattauna ko za a iya karɓar gayyatar talakawa su ci abinci a gidan mai bayar da zakka a matsayin cika zakka. Hanafiyya da wasu suna cewa, tun da sanya talakawa su mallaki kuɗin da aka bayar sharaɗi ne wajibi domin cika zakka, to ba za a iya ɗaukar samar musu da abinci su ci a gidan mai bayarwa a matsayin biyan zakka ba, amma bayar musu da abinci, koda an dafa shi, yana cika abin da zakka ke bukata.31

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

Zaidis sun amince da bayar da abinci ga talakawa a matsayin biyan zakka a ƙarƙashin sharuɗɗa masu zuwa:

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

1. Niyyar biyan zakka.

1. The intention of zakah payment.

2. Abinci bai kamata ya zama mai saurin lalacewa ba. Ya kamata ya zama kamar dabino ko zabibi.

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

3. Adadin da za a bayar ya zama mai yawa, wato wanda ya wuce abin da mutane kan yi watsi da shi, ba sa lissafa shi ba.

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

4. Ya kamata abinci ya zama a hannun talakawa, kuma 5. Talakawan su sani cewa wannan biyan zakka ne.32

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