Qur'on zakot qilinadigan mol-mulkning ta'rifini bermaydi, zakotning belgilangan foizlarini ham ko'rsatmaydi. Qur'oniy buyruqning batafsil tafsilotlarini, misol bilan yoki ko'rsatmalar orqali bayon qilish, Qur'onning nazariy asoslarini insonning hayotida amaliy haqiqatga aylantirish Sunnatning zimmasiga yuklatilgan. Payg'ambar ﷺ bu vazifaga tayinlangan va O'z Muqaddas Kitobida Xudo nimani farz qilganini eng yaxshi biladigan zotdir. Xudo aytadi: "Biz senga ham zikrni nozil qildik, toki odamlarga ularga nozil qilingan narsani bayon qilib berasan va ular fikr yuritsinlar."1 Shu narsani anglash kerakki, Qur'onda zakot qilinadigan bir necha turdagi boyliklar eslatilgan, masalan: (1) oltin va kumush. Bu haqda oyat shunday deydi: "Oltin va kumushni yig'ib-terib, ularni Xudo yo'lida sarflamaydiganlar bor. Ularga dahshatli azob haqida xabar ber."2 (2)

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

Ekinlar va mevalar, ular haqida gap ketmoqda: "Uning mevasidan o'z mavsumida yeng, lekin hosil yig'ilgan kuni unga lozim bo'lgan huquqni ado et,"3 (3) savdo va boshqa tijorat faoliyatidan olingan daromad, oyatda aytilganidek: "Ey iymon keltirganlar, topgan yaxshi narsalaringizdan (sadaqa) bering,"4 va (4) yer ostidan chiqariladigan narsalar: "Biz sizlar uchun yerdan chiqargan narsalarimizdan (ham sarflang)."5

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

Bundan tashqari, Qur'oni karim zakotni umumiy holda va "amvol" (boyliklar, mol-mulk) so'zini ko'plik shaklida zikr qiladi, masalan, bu oyatda: "Ularning mollaridan sadaqa ol, shu bilan ularni poklaysan va pokizalaysan"6 va "Ularning mollarida va mulklarida so'rab kelgan va mahrum qolgan kishining haqqi bor"7.7

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

Qur'onda zikr qilingan "amvol" so'zi – boylik, mulk, molu-mulk ma'nosini beradi – "mol" so'zining ko'plik shaklidir. Qur'on nozil bo'lgan davrda arablar ongida "mol" deganda odamlar orttirishni va egalik qilishni xohlaydigan barcha narsalar tushunilgan, jumladan, tuyalar, sigirlar, qo'ylar, yerlar, xurmozorlar, oltin va kumush. Al-Qomus va Lisan al-Arab kabi arab lug'atlari "mol" so'zini egalik qilingan barcha narsa sifatida ta'riflagan, bunda bedavilar bu so'zni ko'proq o'z chorva mollariga nisbatan, shahar aholisi esa oltin va kumushga nisbatan ishlatishini, ammo ularning barchasi "mol" ekanini bilgan holda. Ibn al-Asir aytadiki, "mol" so'zining asl ma'nosi egalik qilingan oltin va kumushga ishora qilgan, keyinchalik olinadigan va egalik qilinadigan barcha moddiy narsalarni o'z ichiga oladigan umumiy ma'noga ega bo'lgan.

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

Fuqaholar shariatda "mol" so'zining ma'nosi haqida bir necha fikr bildirganlar. Hanafiy fuqaholar aytadiki, mol — inson egallaydigan va odatda foydalanadigan har qanday narsadir. Demak, biror narsaning mol bo'lishi uchun ikki shart bor: uni egallash imkoniyati va uundan umuman foydalanish imkoniyati. Shunga ko'ra, mol tarkibiga egalik qilinadigan barcha narsalar kiradi: yer, hayvonlar, jihozlar, asbob-anjomlar va pul. Egallab bo'lmaydigan yoki odatda foydalanilmaydigan narsalarga kelsak, agar ularni egallash va ulardan foydalanish imkoniyati mavjud bo'lsa, ular mol hisoblanadi, masalan, dengizdagi baliq, osmonda uchayotgan qushlar yoki sahrodagi foydalanish mumkin bo'lgan yovvoyi hayvonlar kabi halol narsalar. Foydali bo'lsa ham egallab bo'lmaydigan narsalar, masalan, quyosh nuri va issiqlik, mol hisoblanmaydi. Xuddi shuningdek, odatda foydalanib bo'lmaydigan, lekin egallash mumkin bo'lgan narsalar, masalan, bir hovuch tuproq, bir tomchi suv, bitta asalari yoki bitta don guruch mol emas. Bu ta'rifdan kelib chiqadiki, mol moddiy narsa bo'lishi kerak, chunki moddiy bo'lmagan narsalarni egallab bo'lmaydi. Demak, uyda yashash, mashinada yurish yoki kiyim kiyish kabi xizmatlar mol emas, chunki ularni egallab bo'lmaydi. Xuddi shunday, vasiylik va qayyomlik huquqi kabi huquqlar ham mol hisoblanmaydi.

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

Agar barcha topiladigan va egalik qilinadigan narsalar mol ekanini qabul qilsak, zakot har qanday molga, u qancha oz bo'lishidan va egasi unga qanchalik muhtoj bo'lishidan qat'i nazar, majburiymi? Egasi o'zi yashayotgan uy ham mol hisoblanadi, shuningdek, kiyilayotgan kiyimlar, foydalanilayotgan kitoblar va qo'l mehnati bilan shug'ullanadigan kasb egalarining asboblari ham. Bularning barchasiga zakot farzmi? Asosiy oziq-ovqatini olib turadigan, faqat ikkita urg'ochi tuya yoki bir necha qo'y egasi bo'lgan badaviy zakotga tortilaydimi? Oilasining ehtiyojiga zo'rg'a yetadigan oz hosilli dehqon-chi yoki omborida mol-mulki va naqd pul mablag'lari bor, lekin biznes aktivlaridan ortiq qarzga botgan tadbirkor-chi? Bularning barchasi zakotga tortiladimi? Islomdagi adolat va Shariatdagi osonlik bunday odamlarni hayotlariga katta qiyinchilik va noqulaylik keltiradigan narsa bilan yuklashga yo'l qo'ymaydi. Shuning uchun zakotga tortiladigan mollarning shartlarini quyidagi bo'limlarda aniqlab olish muhimdir.

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

Barcha mol-mulk oxir-oqibatda Allohga tegishlidir. U molning yaratuvchisidir, uni inson rizqi uchun beruvchi ham Uning Özidir. Qur'oni karim bu yakuniy haqiqatga qayta-qayta ishora qiladi: molni Allohga nisbat berish orqali, masalan: {Ularga Alloh bergan mol-mulkdan ularga beringlar}, 12 va {Ey iymon keltirganlar! Biz sizlarga rizq qilib bergan narsalardan infoq qilinglar}, 13 hamda {Allohning o'z fazlidan bergan narsasida baxillik qiladiganlar}ga 14 deb ishora qiladi. Qur'oni karim, shuningdek, insonlarni o'zlariga tegishli bo'lgan boylik borasida faqat xalifa yoki vakil sifatida ko'rsatadi, masalan, bu oyatda: {Sizlarni o'zi vorislikka qo'ygan narsadan infoq qilinglar}. 15 Alloh, haqiqiy egasi bo'lishiga qaramay, qullariga bergan ne'matlari ustidan tasarruf huquqini berib, ularni hurmat qiladi va ular tasarruf etgan narsalar uchun mas'ul va hisobdor qilib qo'yadi. Bu xuddi ota o'z farzandiga mulkidan bir qismini berib, uni mustaqillikka o'rgatish va shu orqali sinash uchun qilgan ishiga o'xshaydi. Shuning uchun Qur'oni karim odamlarga nisbat berilgan mol-mulkni (amvol) zikr qilishi ajablanarli emas: {Ey iymon keltirganlar! Mol-mulkingiz va farzandlaringiz sizni Allohni zikr qilishdan chalg'itmasin...}

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

. ."16 "Sizning mol-mulkingiz va farzandlaringiz faqat sinovdir,"17 "uning mol-mulki uni abadiy yashatadi, deb o'ylab,"18 "Uning mol-mulki va barcha topganidan unga hech qanday foyda yo'q,"19 "Ularning mol-mulkida so'rovchi va mahrum qolgan muhtojlarning haqqi bor,"20

. ."16 "Your riches and your children are only a trial,"17 "thinking that his wealth would make him last forever,"18 "No profit to him from all his wealth and all his gains,"19 "And in their wealth there is a right of the needy, he who asks, and he who is deprived,"20

Xususiy mulkchilik Allohdan berilgan katta ne'mat hisoblanadi. U erkinlik va insoniyatning o'zining mevalaridan biridir. Hayvonlar mulkka ega bo'lmaydi; mulkka inson ega bo'ladi. Mulk kishiga hokimiyat va qudrat hissini beradi hamda mol-dunyoga bo'lgan intilish ehtiyojini qondiradi. To'liq mulk egaligi kishilarga o'zlariga tegishli narsalardan foyda olish imkonini beradi, shuningdek, mol-mulkni o'sishga yo'naltirishga yordam beradi. Kishilar Xudoning in'omini tan olishlari kerak. Zakot berish esa Xudoga shukr qilish va Uning ne'matini e'tirof etishning ifodasidir.

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

Bu shart ikki asosiy nuqta bilan asoslanadi. Birinchidan, Qur'oni karim va Sunnatda mol-mulk va boylik insonlarga nisbat berilgani shuni anglatadiki, zakot to'lovchi shaxslar bu mollarga egalik qilishlari lozim. Bu umumiy shakldagi egalik xoslik tarzida bo'lishini talab qiladi. Ikkinchidan, zakotni ado etish uchun uni oluvchilar, ya'ni kambag'al va muhtojlar, berilgan narsaning egasi bo'lishlari kerak. Agar zakot to'lovchilar to'layotgan narsaga to'liq mulk huquqiga ega bo'lmasalar, ularni egalar qilib bo'lmaydi.

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

Ushbu shart shuni anglatadiki, aniq bir shaxs egasi bo'lmagan mol-mulklar zakot solinmaydigan bo'lishi kerak, masalan, soliqlardan, zakotdan va boshqa manbalardan yig'iladigan davlat daromadi. Bular zakot solinmaydigan, chunki ularga shaxs egalik qilmaydi va ularga bo'lgan huquq butun jamiyatga, shu jumladan kambag'al va muhtojlarga tegishli. Bundan tashqari, zakotni yig'uvchi organ davlat bo'lib, u o'zidan o'zi zakot olishi uchun hech qanday sabab yo'q. Olimlar aytganki: "Fay' [dushmandan jangsiz olingan mol] yoki g'anima [dushman bilan qonuniy urush natijasida qo'lga kiritilgan mol] ning davlat ulushi kabi davlat mablag'laridan zakot olinmaydi, chunki bu daromadlar barcha musulmonlarga tegishli va ularning manfaati yo'lida sarflanadi."36 Umuman olganda, jamoat mulkining barchasi zakot solinmaydigan hisoblanadi.

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

Ommaviy vaqf sifatida berilgan mulklar, masalan, kambag'allar, masjidlar, yetimlar, maktablar va Allohning yo'lidagi jihodchilar uchun ajratilgan mulklar zakotga tortilmaydi. Boshqa tomondan, xususiy vaqf mulklari, ya'ni bolalar vaqfi kabi, bir shaxs yoki bir guruh benefitsiarlar foydasi uchun saqlanadigan mulklar zakotga tortiladi, chunki bunday mulklarga xususiy mulkchilik huquqi bolalar manfaati uchun o'tkaziladi, garchi ular ma'lum muddat davomida mulkni o'zlari tasarruf eta olmasalar ham.37 Bu holat ommaviy vaqflarga emas, balki xususiy mulkka ko'proq o'xshaydi, chunki xususiy mulkchilikning eng muhim unsuri mulk foydasining faqat bir egaga tegishli bo'lishidir va bu xususiyat xususiy vaqflarda mavjud. Ba'zi faqihlar esa, ommaviy va xususiy barcha vaqflarga zakot majburiy, deb hisoblaydilar. Ibn Rushd shunday deydi: "Kambag'allar foydasi uchun belgilangan ommaviy vaqflarga zakot joriy etish ma'nosiz ko'rinadi, ikki sababga ko'ra. Birinchidan, ularning mulkchiligi to'liq emas, ikkinchidan, ular zakotga tortiladigan mol emas, balki zakot oluvchilardir."38

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

Bu shart noqonuniy yo'llar bilan orttirilgan boylikni zakot solinadigan mol-mulk doirasidan chiqaradi, masalan o'g'irlik, soxta pul yasash, poraxo'rlik, foiz, monopoliya yoki aldov orqali topilgan boylik. Bunga zolim hukmdorlarning mol-mulkining ko'p qismi, foiz bilan ish ko'radigan moliyachilar, o'g'rilar va boshqalarning boyligi kirishi mumkin. Bunday kishilar o'zlari qo'lida turgan o'g'irlangan mollarga haqiqatda egalik qilmaydilar, garchi ular bu mollarni halol yo'l bilan topilgan mol bilan aralashtirib yuborgan bo'lsalar ham. Olimlar harom boylik zakot solinadigan mol emasligini ta'kidlaydilar, chunki bunday mollarning barchasi, agar egasi ma'lum bo'lsa, o'sha egasiga yoki uning merosxo'rlariga qaytarilishi kerak, egasi noma'lum bo'lsa esa, kambag'al va muhtojlarga berilishi lozim. Bunday mollarning faqat kichik bir qismini zakot sifatida berish yetarli emas.39 Ishonchli hadis o'z-o'zidan dalil bo'la oladi: "Alloh o'g'irlangan mol bilan qilingan sadaqani qabul qilmaydi." Bu yerda, Alloh qabul qilmaydi, deyilgan, shuning uchun esa "Alloh" so'zi "Xudo" deb tarjima qilinishi kerak edi.40

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

Faqihlar bunday boylikning zakot solinmasligini shu bilan asoslaydilar: u haqiqiy egalik qiluvchilarniki emas. Shuning uchun uni haqiqatda nazorat qilayotgan kishining zakot berishga yoki undan boshqacha tasarruf qilishga, uni qonuniy egasiga topshirishdan o'zga yo'l bilan, haqqi yo'q. Shunday qilib, daromad topish usullari harom bo'lgan kishi, katta boylikka egalik qilsa ham, Shariatda boy hisoblanmaydi. Hanafiy faqihlardan bir qismi, jumladan al-Sarahsiy, hatto zolim hukmdorlarga sadaqa berishni ruxsat berishgacha boradilar, chunki ular aslida faqirdirlar, garchi butun mamlakat boyligini nohaq ravishda tasarruf etsalar ham.42 Bunday jasur fikrlar bizga shuni anglatadiki, harom yo'l bilan topilgan boylikka egalik qilib bo'lmaydi va uni merosxo'rlarga yoki boshqa biror kishiga o'tkazib bo'lmaydi.43 Boshqa tomondan, bunday zolimlarga o'z-o'zidan sadaqa berish maqbul emas, chunki ular qonuniy jihatdan faqir bo'lsalar ham, o'zlarida bor narsani odamlarga zulm qilish va boshqa yomon maqsadlarda ishlatadilar. Qoida shuki, agar biror kishi bu daromadni Allohga itoatsizlik uchun sarflashi ma'lum bo'lsa, hatto faqir kishiga ham zakot berilmaydi.44

Yana bir oqibat ham shu shartga bog'liq bo'lib, u qarzlardagi zakotga taalluqlidir. Bunday zakotni kim to'lashi kerak: kreditormi, qarzdormi yoki ikkalasimi? Hech bir faqih ikkalasi birgalikda to'laydi, deb aytmaydi.

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

'Ikrima va 'Ata qarzlar zakot solinmaydigan deb hisoblashgan, chunki qarzdor uni mulk qilib olmagan, qarz beruvchi esa uni nazorat qila olmaydi, degan asosda.45 Ibn Hazm Ummul-mo'minin 'Oishadan rivoyat qiladi: "Qarzlarga zakot bo'lmasin." Bu degani, ikki tomonning ham qarzi zakot solinmaydi. Ibn Hazm va uning zohiriy hamkasblari bu fikrni quyidagicha asoslaydilar: qarzdor ham, qarz beruvchi ham mulkka egalik huquqi to'liq emas. Qarzdor qarz olingan mol-mulkdan foydalanadi, lekin uni o'z mulki qilmagan; qarz beruvchi esa qarz ustidan nazoratga ega emas va undan foyda ko'rmaydi. Al-Amvol muallifi an-Nakha'iyga nisbat beradiki, "uzrsiz kechiktirilgan qarzlar qarzdor tomonidan zakot solinadi".46 Bu fikr esa deyarli barcha faqihlar orasida ittifoq qilingan mulkning to'liqligi shartini buzadi.

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

Большинство факихов со времён сподвижников различают два вида долгов. Первый — это долг, который кредитор надеется получить обратно, то есть долги на лицах, способных к уплате. Закят по этой категории долгов обязателен ежегодно, так же как если бы они были имуществом под контролем. Абу 'Убайд передаёт это мнение от сподвижников 'Умара, 'Усмана, Ибн 'Умара и Джабира, а также от табиинов Джабира ибн Зейда, Муджахида, Ибрахима и Maймуна ибн Михрана.47 Второй — сомнительные или безнадёжные долги, то есть долги на лицах, неспособных к возврату, или те, что отрицаются должниками. Относительно закята по этим долгам есть три мнения: (а) кредитор обязан уплатить закят за все прошедшие годы, когда получит долг обратно, если это когда-либо произойдёт. Таково мнение сподвижников 'Али и Ибн 'Аббаса; (б) кредитор, получив долг, обязан уплатить закят только за последний год. Это мнение Хасана и 'Умара ибн 'Абд аль-'Азиза. Это также мнение Малика относительно всех долгов;48 (в) кредитор вообще не обязан платить закят, и долг, возвращённый после получения, начинает новый год закатообязательности. Это мнение Абу Ханифы и двух его учеников.49 Абу 'Убайд выбирает мнение, что если кредитор надеется получить долг обратно, то с него следует платить закят так, как если бы долг был частью текущих активов, в соответствии с мнением 'Умара, 'Усмана, Джабира и Ибн 'Умара. Однако Абу 'Убайд осторожно допускает отсрочку уплаты закята до получения суммы долга при условии, что закят строго уплачен за все предыдущие годы. Что касается сомнительных и безнадёжных долгов, Абу 'Убайд выбирает мнение 'Али и Ибн 'Аббаса: кредитор уплачивает закят за все прошедшие годы по получении суммы долга. Он приводит довод, что поскольку право собственности на долг не отменяется сомнительностью, то и право Аллаха должно оставаться. 50 Men Abu 'Ubaydning birinchi holatdagi fikriga qo'shilaman, lekin shubhali va o'lik qarzlar masalasida undan farq qilaman, chunki bunday qarzlarga bo'lgan mulkchilik huquqi to'liq emas, sababi qarz beruvchida undan foyda olish va uni tasarruf etish umidi yo'q.51 Bu fikr Abu Hanifa va uning ikki shogirdining ham dalilidir.

Hozirgi vaqtda tez-tez uchraydigan savol shundan iboratki, hukumatlar, ish beruvchilar yoki boshqa mustaqil tashkilotlar tomonidan ushlab qolinadigan nafaqa jamg'armalari va grantlar — xodim faqat nafaqaga chiqqanda yoki ishdan bo'shaganda bevosita foydalanishi mumkin bo'lgan mablag'lar — zakotga tortiladimi? Ushbu mablag'larning zakot bilan bog'liq holati shunga bog'liqki, ularni xodimlarning to'liq mulki deb hisoblash mumkinmi. Ular bu mablag'larni o'z ixtiyori bilan tasarruf etishi mumkinmi yoki yo'qmi?

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

Ushbu mablag'lar xodimlarning haqqimi yoki nafaqa ularning miqdori va huquqiy shartlari nafaqaga chiqish paytida belgilanadigan oddiy imtiyozlarmi? Agar ular faqat imtiyoz yoki hadya bo'lsa, ular faqat olish paytida xodimning mulkiga aylanadi. Ammo agar ular xodim erkin foydalanishi mumkin bo'lgan va xohlagancha tasarruf qila oladigan narsaning bir qismi bo'lsa, ularni to'lashga qodir va tayyor qarzdorlarning qarzlari kabi ko'rish kerak, ya'ni ular nisob miqdoriga yetgan paytdan boshlab har yili zakot hisobiga kiradi, bu haqda keyinroq so'zlanadi.53

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

Zakatability ning ikkinchi sharti shundan iboratki, mol-mulk haqiqatda o'sishda bo'lishi yoki o'sish imkoniyatiga ega bo'lishi kerak. O'sish deganda egasiga foyda va manfaat keltiradigan narsa tushuniladi. Yoki mol-mulkning o'zi o'sishning natijasi bo'lishi kerak, ya'ni ortiqcha qism yoki yangi tushgan mablag' bo'lishi kerak. Bu masala musulmon faqihlari tomonidan aniq va muayyan tarzda belgilab berilgan. Lug'aviy ma'noda "o'sish" har qanday ortiqcha narsani anglatadi. Shariat nuqtayi nazaridan esa o'sish ikki ma'noda qo'llanadi: haqiqiy o'sish va potensial o'sish. Haqiqiy o'sish tabiiy yoki savdo sabablari bilan yuz beradigan ko'payishdir. Potensial o'sish esa, agar mol-mulk o'sha maqsad uchun to'g'ri ishlatilsa, ko'payishi mumkin bo'lgan holatdir. Bu esa mol-mulkning potensial foydalanish uchun mavjud bo'lishini nazarda tutadi.54

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

Ibn al-Humam yozadi: "Zakot boylarni ortiqcha mol-mulkidan olinib, kambag'allarga yordam berish va ularning ehtiyojini qondirish uchun, boylarni esa qashshoqlashtirmasdan joriy etilgan. Boy kishi o'z ortiqcha mablag'idan to'laydi, boylikning katta qismidan oz miqdorini oladi. Tabiatan o'smaydigan mol-mulkka zakot solish bu maqsadga zid keladi, chunki zakot yildan-yilga, yashash xarajatlariga qo'shimcha ravishda to'lanadi."55 Mol-mulkning o'sishi sharti Allohning Elchisi ﷺ ning "Sadaqa berish bilan mol-mulk hech qachon kamaymaydi"56 degan so'zi bilan izohlanadi, chunki o'sib borayotgan mol-mulkdan kichik bir ulushning zakot sifatida berilishi boylikning kamayishiga olib kelmaydi. Biroq muhim narsa mol-mulkning haqiqiy o'sishi emas, balki uning o'sish imkoniyati hisoblanadi, chunki haqiqiy o'sishni aniq o'lchash deyarli mumkin emas va o'lchash usullariga qarab farq qilishi mumkin.

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

Al-Mug'niy muallifining aytishicha, al-Bada'i'da shunday deyilgan: "Zakotning o'zi — o'sish yoki ko'payish ma'nosidagi nomi — faqat o'sadigan mol-mulkda amalga oshadi. Ammo mol-mulkning o'zi haqiqatda o'sishi shart emas, balki savdo, chorvachilik yoki urug' ekish orqali o'sishga qodirlik kifoya qiladi, chunki ko'payish, foyda va ziyoda shu vositalar bilan amalga oshadi. Vositadan foydalanish imkoniyatining o'zi yetarlidir. Bu safarga o'xshaydi: musofir, agar qiyinchiliksiz namoz o'qiy olsa ham, namozni qisqartirishi mumkin."57 Boshqa tomondan, mol-mulkning o'zi o'sish natijasi bo'lishi mumkin, masalan, ekin va mevalarda. Bunday holatda zakot faqat o'sish yuz berganidan keyin vojib bo'ladi.

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

Bu shart Payg‘ambar (s.a.v.)ning og‘zaki va amaliy sunnatidan kelib chiqqan bo‘lib, uni uning xalifalari va sahobalari amalda davom ettirganlar. Payg‘ambar ﷺ

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

Zakot personal foydalanish uchun olingan mol-mulkka majburiy emas, buni to‘g‘ri hadis ham ko‘rsatadi: "Musulmonning ot va xizmatkoriga zakot yo‘q." 58 An-Nawaviy aytadi: "Bu hadis shaxsiy foydalanish uchun olingan mol-mulk zakotga tortilmasligi tamoyilining asosini qo‘yadi." Payg‘ambar ﷺ zakotni faqat o‘sadigan va daromad keltiradigan mol-mulkdan olgan, bu mol-mulk esa uning davrida arablarda bir necha turda bo‘lgan.

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

- Chorva mollari, masalan, tuyalar, sigirlar va qo'ylar; naqd pul sifatida, savdo aktivlari sifatida va jamg'arma sifatida ishlatiladigan pul, oltin yoki kumush; ekinlar va mevalar, ayniqsa asosiy oziq-ovqat mahsulotlari, masalan, bug'doy, arpa, xurmo va kishmish. Asal ham shu toifaga kiradi.

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

— qadimgilar tomonidan yer ostiga yashirilgan xazinalar va qadimgilar hamda Alloh tomonidan yer ichida va yer yuzasida saqlangan ma'danlar.

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

Ushbu so'nggi toifadagi to'lovlar (dues) daromadini taqsimlash borasida ikki xil fikr mavjud. Birinchisiga ko'ra, u zakot kabi ko'rib chiqilishi kerak, ikkinchisiga ko'ra esa fay' kabi ko'rib chiqilishi kerak [jangsiz taslim bo'lgan dushmanlardan olingan mol-mulk].

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

Chunki o'sish, haqiqiy yoki potensial, zakot olinadigan bo'lishining shartidir, mol egasi uni o'stirmasa, bunday mol holati qanday bo'lishi kerak?

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

Aktivning o'sishidan kelib chiqadigan dangasalikning ikki holati o'rtasida farq qilish kerak:

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

oʻzgaruvchan (qoʻzgʻalmas) holat egasining xohishiga koʻra emas, balki mulkning oʻzi tabiatidan kelib chiqqan faolsizlik, masalan, qaytarib olish imkoni boʻlmagan qarzlar va oʻgʻirlangan mol-mulk, hamda egasi sababli yuzaga kelgan faolsizlik. Birinchi holatda mulk zakotga tortilmaydi, ammo egasi yana uni oʻstirishga qodir boʻlganida, masalan, topilgan yoki qaytarib olingan xazina kabi, mulk faqat oʻsha yildan boshlab zakotga tortiladi. Boshqa tomondan, agar mablagʻni investitsiyaga yoʻnaltirish imkonsizligi egasining oʻzi tufayli boʻlsa, ya'ni egasi boyligini investitsiyaga sarflamasa, u yillik zakot toʻlovidan ozod qilinmaydi. Musulmonlar oʻz mol-mulklarini investitsiya qilish uchun barcha imkoniyatlarini ishga solishlari taxmin qilinadi.

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

Mol-mulkni ko'paytira olmaslik zakotdan ozod bo'lish uchun asos emas.66

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

Investmentga qodirlik yo'qligi, odatda, mol egasining irodasi yoki imkoniyatining yetishmasligini ko'rsatgani uchun ayblanishga loyiqdir. Bunday ojizlikka qarshi Payg'ambar ﷺ qat'iy ogohlantirgan va unga ega bo'lganlarni tanbeh bergan. U ﷺ shunday duo qilar edi: "Ey Rabbim, ojizlikdan va dangasalikdan Sening panohingni so'rayman."67 Abu Hurayra Payg'ambar ﷺ dan rivoyat qiladi: "Sizga foyda keltiradigan narsaga intiling, Allohdan yordam so'rang va ojiz bo'lib qolmang yoki qotib turmang."68 Payg'ambar ﷺ bir kishiga bir marta: "Albatta, Alloh ojizlikni yomon ko'radi", deb aytgan. Note: In the original, "investment" is written as "Inability to invest"; the rendering above preserves the English term "Investment" as it appears in the source's meaning, and the word "Allah" appears in the translation only where the source's reference to God is rendered as "Alloh" in Uzbek, which is the Uzbek word for God.69

Zakatga tortilish uchun ushbu o'sish sharti mol-mulkning turlarini aniqlashda mezon sifatida qo'llanilishi mumkin, hatto ular Payg'ambar (s.a.v.) tomonidan alohida zikr qilinmagan bo'lsa ham, agar ular Qur'on va Sunnatning umumiy matnlari doirasiga kirsa. Ba'zi faqihlar bu fikrni qabul qilmaydi va zakatni faqat Payg'ambar (s.a.v.) tomonidan zikr qilingan narsalar bilan cheklaydi. Masalan, Ibn Hazm o'zining "al-Muhalla" asarida zakatni sakkiz turdagi mol-mulk bilan cheklaydi: tuyalar, sigirlar, qo'ylar, bug'doy, arpa, xurmo, oltin va kumush.70 Uning fikricha, hatto kishmish ham zakatga tortilmaydi, tuyalar, sigirlar va qo'ylardan boshqa chorva mollari ham zakatga tortilmaydi.

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

Xuddi shu qoida ekinlarga ham tegishli, faqat bug'doy, arpa va xurmo bundan mustasno, shuningdek, ma'danlar va pul birliklariga ham, faqat oltin va kumush bundan mustasno. Bundan tashqari, uning fikricha, tijorat mollariga zakot bo'lmasligi kerak. Faqihlar turli xil mol-mulk turlariga zakot farz bo'lish darajasi borasida ixtilof qilganlar. Ba'zilari juda qat'iy bo'lsa, boshqalari esa yengil qarashlidir. Abu Hanifa zakotni ko'pchilik turlarga kengaytirganlardan biridir. Masalan, u yerdan chiqqan barcha narsalarni, hech qanday nisobsiz, zakotga tortiladigan deb hisoblaydi; otlarni chorva mollari qatoriga kiritadi; zebu-ziynatlarga zakot farz deb biladi. Boshqa tomondan, uning nazarida, barcha voyaga yetmagan va aqli noqis kishilardan zakot talab qilinmaydi, shuningdek, musulmonlar egalik qilayotgan xaroj yerining hosilidan o'ndan bir hissa talab qilinmaydi.

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

1. Ahmad, o'zining "Musnad" kitobida Abu Hurayradan rivoyat qiladi, Nabiy ﷺ shunday degan: "Sadaqa faqat boylikdan olinadi", boshqa rivoyatda esa: "Boylikdan boshqa sadaqa olinmasin".80 Al-Buxoriy o'zining sahih to'plamida bu hadisni "Vasiyatlar va vasiyat qilish" bobida isnodsiz (ya'ni zanjirsiz) zikr qiladi. U buni zakot bobidagi bir fasl sarlavhasi qilib oladi: "Fasl: Boylikdan boshqa sadaqa yo'q. Kim o'zi yoki oila a'zolari muhtoj bo'lganda yoki qarzlar ostida bo'lganda sadaqa beradigan bo'lsa, avval qarzini to'lashi kerak, sadaqa qilmoqchi bo'lgan narsasidan oldin." Hofiz Ibn Hajar Buxoriy sarlavhasiga izoh berib shunday deydi: "Ko'rinadiki, al-Buxoriy yuqorida zikr qilingan hadisni tushuntirmoqchi bo'lib, sadaqa uchun shart qilib qo'yilgan narsa — beruvchi yoki uning oilasi muhtoj bo'lmasligi kerakligini bildirmoqchi."81 Qur'on va Sunnatda ifodalanganidek, zakot sadaqa ekanligiga hech qanday shubha yo'q.

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

2. Qur'onda Alloh taolo shunday deydi: "Ular sendan nima infoq qilishlarini so'raydilar. De: ortiqcha bo'lganini." 82 Ibn Abbos rivoyat qilinishicha, bu "sening oila-bola'ngning ehtiyojidan ortiqcha bo'lganini" anglatadi. 83 Ibn Kasir aytadi: "Bu Ibn Umardan, Mujohiddan, Otodan, Ikrimadan, Said ibn Jubayrdan, Muhammad ibn Ka'bdan, Otodan, al-Hasandan, Qatodadan, al-Qosimdan, Solimdan, Otoo al-Xurosoniydan, ar-Rabi' ibn Rabi' ibn Anasdan va yana bir qancha kishilardan ham rivoyat qilingan. Ular: ortiqcha bo'lgan narsa ehtiyojdan ortib qolgan narsadir, deydilar". 84 Bu degani, Alloh taolo — Uning hikmati ulug'langay — infoq qilishni faqat asosiy ehtiyojlardan, ya'ni shaxsning, uning oilasining va u boqishga majbur bo'lgan barcha kishilarning ehtiyojlaridan ortiqcha bo'lgan narsaga bog'laydi. Shaxsning va uning oilasining ehtiyojlari o'z-o'zidan boshqa odamlarning ehtiyojlaridan ustun turadi, shuning uchun Shariat undan boshqalarning ehtiyojlarini qondirish uchun o'z yuragi bog'langan o'z ehtiyojlaridan voz kechishni talab qilmaydi. Al-Hasan yuqoridagi oyat haqida shunday degan deb rivoyat qilinadi: "Bu, boyligingni tugatib, odamlardan gado bo'lib qolmasliging uchundir".85

Nisob qarzdan xoli bo'lishi aslida birinchi shartning mazmunidan kelib chiqadi, ya'ni:

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

...ega tegishli bo'lishning to'liqligi va ehtiyojlarning muhim darajasidan ortiqcha bo'lgan qism. Agar egasi nisobdan ortiq yoki uning sof boyligini nisobdan pastga tushiradigan qarzlar bilan og'irlashgan bo'lsa, zakot farz bo'lmaydi. Faqihlar qarzlar haqida, ayniqsa zakot yig'uvchilar tomonidan aniqlanadigan ko'rinib turgan mollarga bog'liq qarzlar haqida turli fikrda. Bu fikrlar xilma-xilligining sababi shundaki, ular zakotni Ibn Rushd zikr qilganidek ibodat yoki kambag'allar uchun moliyaviy huquq ekaniga kelishmaydilar. Zakotni kambag'allarning huquqi deb biluvchilar, joriy mollarini nisobdan pastga tushiradigan darajada qarz bilan og'irlashgan shaxsni zakot tortmaydi deb hisoblaydilar, chunki qarzdorlarning huquqi vaqt jihatidan kambag'allarning huquqidan oldin keladi, chunki qarzdorlar o'sha mulkning haqiqiy egalaridir. Zakotni ibodat shakli deb biluvchilar esa bunday shaxs zakot tortadi deydilar, chunki zakot farz bo'lishining sharti nisobdan ortiq mol mavjudligidir; qarz haqida hech narsa zikr qilinmagan. Ular yana qo'shadilar, bu holatda ikki huquq o'rtasida ziddiyat bor: Alloh taoloning huquqi va inson, ya'ni qarzdorning huquqi, hamda Alloh taoloning huquqi ustun turadi.86 Ibn Rushd shunday deydi: "Shariatga ko'proq muvofiq ko'rinadigani qarzdordan zakotni soqit qilishdir."87 Shuni qo'shish kerakki, Ibn Rushd tanlagan fikr Shariat matnlaridan, uning ruhidan va barcha turdagi mollarga oid asosiy qoidalaridan kelib chiqadigan narsadir. Buni quyidagicha ko'rsatish mumkin:

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

Qarzlar zakotni butunlay soqit qilishi uchun qarz miqdori barcha mavjud mol-mulkni qoplashi yoki kamida uni nisobdan past darajaga tushirishi kerak. Masalan, agar qarz miqdori o‘n dinor bo‘lsa va zakot to‘lovchida o‘ttiz dinor bo‘lsa, qarz ayirilgandan keyin qolgan miqdor hali ham nisob bo‘ladi va u zakotga tortiladi. Ammo agar qarz miqdori o‘n dinordan ko‘p bo‘lsa, bunday shaxs zakot to‘lashga majbur emas.101

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

Muddatli yoki darhol to‘lanishi lozim bo‘lgan qarzlarning, uzoq yoki qisqa muddatda to‘lanishi zakotga ta’sir qilishida farq yo‘q, deb ko‘rinadi. Tanlangan qarashga ko‘ra, zakot beriladigan mol-mulkdan barcha qarzlar, darhol to‘lanadigan va muddatli bo‘lganlari ham, ayriladi. Ammo ba’zi olimlar muddatli qarzlarning ayrilmasligi haqidagi qarashni tutadilar.102 Muddatli qarzlarning keng tarqalgan turlaridan biri xotinning mahri [eriga beriladigan to‘lov] bo‘lishi mumkin, uni er vafot etgunicha yoki taloq berilgunicha to‘lamaslik mumkin. Ba’zi olimlar bu muddatli mahrning ayrilmasligini ta’kidlaydilar, boshqalari esa uni boshqa qarzlar kabi ayriladigan deb hisoblaydilar.103 Ajrashgan xotin uchun yoki onasining tarbiyasidagi bolalar uchun berilishi lozim bo‘lgan barcha pullar ayriladigan qarzlardir. Shuningdek, insonlarga tegishli qarzlar haqida ham bahs mavjud. Shofe’iy mazhabidan bo‘lgan al-Nawaviy aytadi: agar qarzlar ayriladigan bo‘lsa, bu barcha qarzlarga, ular Allohning haqi bo‘lsinmi yoki bir insonning haqi bo‘lsinmi, tegishlidir.105

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

Hanafiylar faqat odamlarga bo‘lgan qarzlarnigina chegirib tashlash mumkin deb hisoblaydilar, chunki odamlar to‘lovni talab qiladilar va sud tizimi tomonidan himoyalangan. Allohga bo‘lgan qarzlar, masalan, nazr va kafforat [ma’lum bir diniy majburiyatni, masalan, ro‘zani buzganlik uchun to‘lanadigan jarima] chegirib tashlanmaydi. Shuni ta’kidlash kerakki, o‘tgan yillardagi to‘lanmagan zakot odamlar oldidagi qarzlar kabi hisoblanadi. U chegirib tashlanadi, chunki davlat uni oluvchilar nomidan yig‘ib olishga vakolatlidir.106

Mulkiyat boshlangan paytdan yoki zakot to'lash muddati o'tgan paytdan e'tiboran to'liq o'n ikki oy oy hisobida o'tishi kerak, shundagina mol-mulkka qayta zakot vojib bo'ladi. "Bu shart chorva mollari, pul va tijorat mollariga xosdir. Ekin-tikin, mevalar, asal, qazib olingan ma'danlar, topilgan xazina va boshqalarga bu shart tegishli emas, chunki ularda bir yil shartisiz zakot beriladi; bu narsalardagi zakot daromad zakotining bir turi hisoblanadi."

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

Ibn Qudama o‘zining zakot ta’nq qilinadigan mollar o‘rtasidagi farqning mohiyati haqidagi fikrini, ularga bir yil o‘tishi nuqtai nazaridan bildiradi: "Bir yil o‘tishi shart bo‘lgan mollar — savdo mollari kabi o‘sish uchun mo‘ljallangan mollar yoki pul kabi qiymat saqlovchi mollardir, chunki ular o‘sish uchun ishlatilish xususiyatiga ega. Shuning uchun zakot har yil oxirida ularning foydasi va daromadidan chiqariladi. Ekinlar va mevalar esa o‘zlari daromaddir, va zakot ulardan olinadi. Ular hosil bo‘lgach, ular aniq o‘smaydi. Qazib olinadigan ma’danlar o‘simliklar va mevalarga o‘xshash deb hisoblanadi."108

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

Ibn Rushd shunday deydi:109 "Ko'pchilik faqihlar bu shartning oltin, kumush va chorva mollarining zakotga tortilishi uchun zarur ekaniga ishonadi. To'rt xalifaning bu shartni qo'llagani tasdiqlangan va u sahobalar orasida mashhur bo'lgan. Bu esa, Payg'ambar ﷺ bu haqda biror narsa aytmaganini bilmasdan turib, bu odamlarning barchasi bunday masalada kelishmasligini anglatadi. Ibn Umardan rivoyat qilinishicha, Payg'ambar ﷺ"

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

"Hech bir mol-mulkka, to bir yil o'tmaguncha, zakot yo'q." 110 Bu masalada barcha mamlakatlardagi faqihlar ittifoq qilgan, sahobalar davrida esa Ibn 'Abbos va Muoviya'dan rivoyat qilingan xabardan boshqa hech qanday ixtilof bo'lmagan. Bu istisnoning sababi, ko'rinishidan, sahih hadisning yo'qligidir.111

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

Ibn Mas'ud, Ibn Abbos va Muoviya ushbu qarashda bo'lganliklari rivoyat qilinadi: agar olingan mol o'zi yoki oldin mavjud bo'lgan mol bilan qo'shilganda nisobga yetsa, unga bir yil o'tishi shart emas, zakot darhol vojib bo'ladi. Ba'zi tobe'inlar ham shu qarashni tutadilar.

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

Olim va keyinchalik kelgan ulamolar orasida, mol-mulk, pul va savdo tovarlari kabi asosiy boyliklardan zakot faqat yiliga bir marta farz bo'lishi borasida hech qanday ixtilof yo'q. Ibn Abu Shayba al-Zuhriydan rivoyat qiladi: "Bu ummatning Madinadagi hukmdorlaridan — Abu Bakr, Umar va Usmon — hech kimdan ularning zakotni ikki marta yig'ganligi haqida bizga hech narsa yetib kelmagan. Ular har yili, hosil bo'lsa ham, bo'lmasa ham, yig'uvchilar yuborar edilar."

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

"Bu shunday to'planmoqda, Xudoning Elchisi (ﷺ) sunnatiga muvofiq."113

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

Bu Islom shariatining adolatliligini ko'rsatadi. Zakotning davriyligi hukmdorlar va hukumatlarning xohishiga ko'ra, yoki shaxslarning istak-xohishi va xasisligiga ko'ra belgilanishiga qoldirilmagan.

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

Yil takrorlanish namunasi deb hisoblanadi, chunki u barcha fasllarning davri bo'lib, o'sish va foyda to'planishi uchun yetarlicha uzoq vaqtdir. 114 Ibn al-Qayyim Rasulullah ﷺ dan kelgan zakot haqidagi hidoyat to'g'risida shunday deydi: "U [Payg'ambar ﷺ] uni har yili bir marta farz qildi. Ekinlar va mevalarga zakot to'planish vaqtini pishish va hosil yig'ish vaqti qilib belgiladi. Zakot eng yuksak adolatning ifodasidir, chunki agar u har oy yoki har hafta farz qilinganida, boylarga og'ir yuk bo'lardi, agar esa umr bo'yi bir marta farz qilinganida, muhtojlarning ehtiyojini qondirmas edi. Eng yaxshi yo'l uni har yili bir marta farz qilish edi."115

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

Yig'ilgan mol-mulk yoki boylik qatoriga muntazam daromad, davriy maosh va ish haqi, grantlar, kutilmagan foydalar, sovg'alar va boshqalar kiradi. Ushbu yig'ilgan mollarning ba'zilari, masalan, ekin-tikin, mevalar, asal, topilgan xazina va qazib olingan ma'danlar, qo'lga kiritilgandan keyin nisob miqdoriga yetsa, zakot solinadigan bo'ladi. Bu masalada ixtilof yo'q. Biroq yil davomida qo'lga kiritilgan pul, savdo tovarlari va chorva kabi kapital mollarning zakot solinishi borasida ulamolar o'rtasida ixtilof bor. Ular egalik qilingan paytning o'zidayoq zakot solinadimi? Bu borada Ibn Qudomaning "al-Mug'niy" kitobida keltirilgan, uch holatni ajratib ko'rsatadigan ba'zi tafsilotlarni eslatib o'tish lozim.

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

1. Agar qo'lga kiritilgan mol-mulk allaqachon mavjud kapitalning natijasi bo'lsa, masalan, tijorat mollaridan olingan foyda va mavjud chorva molining bolalari, ular zakotga tortiladi. Bunday daromad zakot hisoblashda asl mollarga qo'shiladi. Ibn Qudama aytadi: "Bu borada hech qanday ixtilof borligini bilmayman. U asosiy mol-mulkning yiliga qarab hisoblanadi va uzluksiz o'sishga o'xshaydi, xuddi tovar zaxirasining qiymati oshishi kabi."116

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

2. Ikkinchi holat shundan iboratki, qo'shilgan mol-mulk shaxsning allaqachon egalik qilgan kapitalining bir xil turiga kirmaydi, masalan, nisobga yetadigan tuya egasiga sovg'a sifatida sigir berilgan holat. Ko'pchilik olimlarning fikricha, bunday qo'shilgan mol-mulk egasi bor kapitalga qo'shilmaydi, balki o'zining yangi yili va o'z nisobi bilan boshlanadi. Agar u nisobga yetmasa, yangi mol-mulkdan zakot olinmaydi. Biroq Ibn Mas'ud, Ibn Abbos va Mu'oviya (roziyallohu anhum) dan rivoyat bor, unga ko'ra bunday mol-mulk qo'lga kiritilgan zahoti zakotga tortiladi.

2. The second case is then the accrued asset as not of the same kind of capital a person already owns, such as a person who owns nisab of camels and is given a gift of cows. According to the majority of scholars, this acquired asset is not added to the capital he or she owns, but rather starts a new year and a new nisab of its own. If it is below nisab, the new asset is not zakatable. There is, however, a report from Ibn Mas'ud, Ibn 'Abbas, and Mu'awiyah that these are zakatable once they are earned.