1-bo'lim: Ekspluatatsiya qilinadigan aktivlarning zakot solinishi.

Section 1: Zakatability of exploited assets.

2-bo'lim: Ushbu zakotning hisoblanishi.

Section 2: Computation of this zakah.

3-bo'lim: Nisobni e'tiborga olish.

Section 3: The consideration of nisab.

Ekspluatatsiya qilinadigan aktivlar — bu ayirboshlanadigan xizmatlar yoki mahsulotlar ishlab chiqarish uchun ishlatiladigan va ularning o‘zini sarflamasdan foyda evaziga sotiladigan boylik shakllaridir. Ularga foyda uchun ijaraga beriladigan aktivlar kiradi, masalan, turar joy binolari, transport vositalari, zargarlik buyumlari va ijara maqsadlarida ishlatiladigan boshqa moddiy narsalar. Shu toifaga, shuningdek, sut, jun yoki go‘sht uchun boqiladigan chorva mollari hamda mahsulot ishlab chiqarishda foydalaniladigan fabrikalar, zavodlar yoki uskunalar ham kiradi. Oltinchi bobda men chorva mahsulotlarini muhokama qildim va ularni asal kabi ko‘rib chiqish kerak, degan xulosaga keldim: sof mahsulotning o‘ndan bir qismi zakot sifatida olinadi, lekin mahsulot beradigan hayvonlar zakotdan ozod qilinadi. Shuning uchun ushbu bobda chorva mollarini muhokama qilmayman.

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

Istismor uchun ishlatiladigan mol-mulk bilan savdo uchun ishlatiladigan mol-mulk o'rtasidagi farq shundaki, birinchisi doimiy kapital sifatida qoladi, ikkinchisi esa qo'lma-qo'l o'tib turadi. Sanoat, transport va xizmat ko'rsatish sohalarida ishlatiladigan istismor qilinadigan mol-mulk zamonaviy iqtisodiyotning katta qismini tashkil etadi.

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

Fıqhchilar orasida ikki xil aşirı qarash mavjud. Ulardan biri zakotni barcha yoki ko'pchilik mol-mulkni o'z ichiga oladigan darajada kengaytiradi, ikkinchisi esa zakotni faqat bir necha turdagi boylik bilan chegaralaydi. Zakotni cheklashga moyil bo'lganlar quyidagicha dalil keltiradilar:

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

1. Allohning Elchisi ﷺ zakot beriladigan mollarni belgilab berdi va ular orasida binolar, ijaraga beriladigan hayvonlar va unumli mashinalar kabi foydalaniladigan mollarni tilga olmadi. Qoida shuki, aniq matnsiz odamlarni hech qanday to'lovni to'lashga majburlab bo'lmaydi. Bunday matn esa mavjud emas.

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

2. Islom tarixi davomida va uning turli mamlakatlarida fuqaholar bu mol-mulkka zakot majburiyatini yuklamaganlar.

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

3. Bizda foydalaniladigan mol-mulkning zakot solinmasligini bildiruvchi ulamolarning fikrlari mavjud. Faqihlar turar-joylar, hunarmandlar asboblari, yuk tashuvchi hayvonlar, uy jihozlari va boshqalarning zakotdan ozod ekanini bayon qilganlar. Bu degani, zavodlar, binolar, avtomobillar, samolyotlar va kemalar, hajmi, qiymati yoki daromadidan qat'i nazar, zakot solinadigan emas.

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

Ushbu aktivlardan olingan daromad qabul qilinib, bir yil saqlanib, nisobdan oshsa, u holda pul kabi zakotga tortiladi.

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

An'anaviy fiqhda zakot solinadigan mol-mulk turlarini cheklash mustahkam o'rnatilgan qarash hisoblanadi. Uni Ibn Hazm, keyinchalik esa al-Shavkoniy va Siddiq Hasan Xon himoya qilganlar, hatto ba'zi faqihlar savdo mollarini hamda meva-sabzavotni zakotdan chiqarganlar. "ar-Ravza an-nadiyya" muallifi shu qarashni asoslaydi: "Uy-joylar, ko'chmas mulk va hayvonlar kabi, savdo qilinmasdan faqat foyda olish uchun ijaraga berilgani sababli zakot solinishi, kelishilgan holda zakotsiz deb hisoblangan mollarga zakot yuklash, birinchi avlod musulmonlari orasida hech qachon ma'lum bo'lmagan, Qur'on va Sunnatdan dalil topmagan narsadir".

Boshqa tomonda shunday fuqaholar bor-ki, ular zakot beriladigan mol-mulk turlarini kengaytirib, ekspluatatsiya qilinadigan mol-mulkni, masalan, fabrikalar va binolarni ham zakot beriladigan deb hisoblaydilar. Bu qarash ba'zi molikiylarning, hanbaliylarning hamda zaydiylar orasidagi al-Hadiy tarafdorlarining qarashidir. Bu qarash, shuningdek, bu bo'limda ko'rib chiqamiz, Abu Zahra, Abdulvahhob Xallof va Abdurahmon Hasan kabi ba'zi zamonaviy olimlarning ham qarashidir. Menimcha, bu yondashuv quyidagi sabablarga ko'ra ko'proq to'g'ri:

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

1. Alloh har bir mol-mulkka belgilangan haqni farz qilgan: "Ularning mollarida ma'lum haq bor", "Ularning mollaridan sadaqa ol". Payg'ambar ﷺ ham bizni "Mol-mulkingizdan zakot bering", deb da'vat qilganlar. Bu matnlar mol-mulkning turli turlarini bir-biridan ajratmaydi.

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

Ibn al-'Arabi rebuts the opinion of the Zahiriyya, who deny that trade assets are subject to zakat for want of a sound text. "The verse 'Take sadaqah from their wealth' is general," he says. "It includes all kinds of wealth, regardless of classification, name, and purpose. Whoever wishes to impose any restriction on this generality must bring proof."2

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

2. Zakotning mol-mulkka nisbatan farz qilinishining sababi o'sishdir (ósh-shar'iy hukmlarning sabablarini izlab, ularni qiyos uchun ishlatadigan faqihlar shunday deganlar). Bu fikrni deyarli barcha islom ummatining faqihlari qabul qilganlar, ozgina zohiriylar, mu'tazilalar va shialar bundan mustasno. Shuning uchun, bir ovozdan kelishuvga ko'ra, egalari yashaydigan uylar, kiyim-kechak, zeb-ziynat buyumlari, hunarmandlarning asboblari va jangda foydalaniladigan otlarga zakot majburiy emas. Shu sababli shaxsiy transport sifatida ishlatiladigan tuya va sigirlardan ham zakot olinmaydi, shuningdek, o'z-o'zidan yoki inson mehnati bilan ko'paymaydigan har qanday mol-mulkdan ham zakot olinmaydi.

1. Payg'ambar (s.a.v.) biror mol-mulkni zakotga tortilmagan deb zikr qilmagani, uning zakot solinmasligiga dalil emas, chunki Payg'ambar ﷺ faqat o'z davrida arab jamiyatida keng tarqalgan o'sadigan mollarni zikr qilganlar, masalan, tuya, sigir, qo'y, bug'doy, arpa, xurmo, kishmish va kumush pul. Musulmonlar avlodlar davomida matnlarda kelgan umumiy iboralar va zakotning maqsadlarini hisobga olib, Payg'ambar ﷺ zikr qilganlarga o'xshatish orqali boshqa ko'plab mol-mulklarga zakot majburiy qilganlar. Ayrim misollar:

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

A. Al Shafi'i al-Risalah kitobida oltinning zakot solinishi haqida shunday deydi: "Xudo elchisi (ﷺ) gumush uchun zakot joriy qildi. Keyinchalik musulmonlar oltindan zakot yig'a boshladilar, yo bu Payg'ambardan (ﷺ) bizga yetib kelmagan bir hadis asosida, yoki qiyos orqali; chunki oltin Islomdan oldin ham, keyin ham odamlar tomonidan almashinuvda qiymat o'lchovi sifatida ishlatilgan".3 Al Shafi'iga biror hadis yetib bormagan bo'lishi ehtimoli juda kam. Demak, yagona sabab qiyosdir, xuddi Abu Bakr bin al-Arabiy "Sharh at-Tirmiziy" asarida aytganidek: "Payg'ambar (ﷺ) davridagi arablarning savdosida kumush tanga pullari ishlatilgan, shuning uchun Payg'ambar (ﷺ) ishlatiladigan barcha pullarni anglatish uchun kumushni zikr qilgan. Uning kumushni zikr qilishi barcha turdagi pullarni o'z ichiga oladi deb tushunilgan. Ammo keyingi avlod odamlari har bir narsa uchun aniq matn so'ray boshlaganlarida, Xudo ularning yuzlari oldida hidoyat eshigini yopdi va ular salaflarining yo'lidan chetga chiqdilar".4

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

Oldingi boblarda muhokama qilingan zakat solinadigan o‘suvchi mol-mulklar ikki turga bo‘linadi:

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

Birinchisi — zakot har yili asosiy mablag' va uning o'sishi birgalikda hisoblanadigan mol-mulklar, masalan, chorva mollari va savdo mol-mulklari zakoti. Bu holda mol-mulk va uning o'sishi juda yaqin birlashgan bo'lib, zakot stavkasi ikki yarim foizdir.

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

Ikkinchisi – shunday mol-mulklarki, ularning zakoti faqat hosil olingandan so'ng yuzaga kelgan o'sish yoki ortiqcha qismga qarab hisoblanadi. Bu mol-mulk moddiy jihatdan qo'zg'almas bo'lishi mumkin, masalan yer, yoki qo'zg'almas bo'lmagan bo'lishi mumkin, masalan asalari. Bu turdagi mol-mulkdagi zakot miqdori, ushbu kitobda avval ko'rganimizdek, o'n foiz yoki besh foizdir.

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

Agar binolar va fabrikalar zakotga tortiladigan bo'lsa, zakot qanday asosda hisoblanishi kerak va bu mol-mulklar zakot nuqtai nazaridan qanday muomala qilinishi lozim?

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

Ko'pchilik o'tgan fuqaholar ijara uylar zakot solinadigan-solinmasligini muhokama qilmagan, deb o'ylashi mumkin, chunki bunday amaliyot o'tmishda keng tarqalmagan edi. Bu asoslash umuman olganda to'g'ri, lekin ayrim fuqahodan bunday uylar zakot solinadi degan fikrni bildirganlarni ham topish mumkin, garchi ular zakotni hisoblashning turli usullariga ega bo'lsa-da. Ba'zilari ijara uylarni savdo mollari kabi ko'rib, har yili ularning baholangan qiymati bo'yicha ikki yarim foiz stavkada zakot berilishini taklif qiladi, boshqalari esa bu aktivlar keltiradigan daromad bo'yicha hisoblaydi, ya'ni u nisobga yetadimi va zakot solinishining boshqa shartlarini bajaradimi, shuni tekshiradi.

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

Bu qarash daromad keltiruvchi aktivlarni, masalan ijaraga berilgan binolarni, samolyotlarni, kemalarni va boshqalarni har yili baholashni talab qiladi. Shundan so'ng zakot ushbu baho hamda yil oxirida qolgan sof daromadga nisbatan ikki yarim foiz miqdorida hisoblanadi. Bu qarashni sunniy va shia mazhablarining faqihlari ham qo'llab-quvvatlaydi.

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

Ibn 'Aqil, buyuk va o'tkir fikrli hanbali faqihi, bu qarashni bayon etadi. Ibn al-Qayyim uni o'z kitobi Bada'i al-Fawa'id'da ma'qullab keltiradi: "Ibn 'Aqil, Ahmadning ijara uchun ishlatiladigan zeb-ziynatlar zakot bilan majburiy bo'lishi haqidagi e'tiqodini qo'llagan holda, ijaraga berish uchun mo'ljallangan binolar va ijara maqsadida ishlatiladigan har qanday mulk yoki tovarga ham zakot joriy etilishi kerak, deydi." Ibn al-Qayyim davom etadi: "Ibn 'Aqil shuni ta'kidlaydiki, bu qarash bizning zeb-ziynatlarga munosabatimizning mantiqiy davomidir. Bizning maktabimizga ko'ra, zeb-ziynatlar zakotga tortilmaydi, ammo zeb-ziynat ijara buyumi sifatida ishlatilsa, zakot vojib bo'ladi. Agar ijaraga mo'ljallanish dastlab zakotga tortilmagan buyumga zakotni vojib qilsa, bu barcha zakotga tortilmaydigan buyumlarga ham tatbiq etilishi kerak, ya'ni buyumning zakotga tortilishi uning holatiga bog'liqdir. Oltin va kumush zakotga tortiladi, ammo ular shaxsiy foydalanish uchun mo'ljallangan ayollar taqinchoqlariga aylantirilganda, ularda zakot bekor qilinadi. Agar o'sha taqinchoq yana ijara buyumi holatiga o'tsa, unga yana zakot joriy etiladi. Bu, zarurat tufayli, binolar, minish uchun hayvonlar, idish-tovoqlar va jihozlar ijaraga berilganda zakotga tortilishini bildiradi."7

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

Sohibi "Al-Bahr az-Zakhkhar" yozadiki, Zaydiy shia mazhabidagi hodaviylar (al-Hadawiyya) barcha foyda keltirish uchun ishlatiladigan mol-mulkka zakot majburiy deb hisoblaydilar, chunki "Ularning mollaridan sadaqa ol" degan oyat umumiy bo'lib, ushbu mol-mulkka ham taalluqlidir. Bu mol-mulklar daromad olish maqsadida saqlanadi va agar nisob miqdoriga yetsa, savdo mollari kabi qaraladi va ulardan zakot beriladi.9 "Matn al-Azhar" muallifi va uning sharhlovchilari, ular ham zaydiy bo'lib, foydasi aslni yo'qotmasdan yangilanib turadigan barcha mol-mulk borasida xuddi shunday fikrni qabul qiladilar. Shunga ko'ra ularning fikricha, otlar, xachirlar, eshaklar, uylar va boshqalarga zakot majburiy emas, faqat ular savdo yoki unumli foydalanish uchun ishlatilganda bundan mustasno.

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

Al-Hadi rivoyat qilinadiki, agar kishi ot sotib olib, uning naslini sotish maqsadida olgan bo'lsa, ot va uning bolalari barchasi zakotga tortiladi. Al-Mu'ayyad Abu al-Abbos va Abu Tolib shunday deydilar: "Chunki hammasi savdo mollariga o'xshab qoladi." Al-Mu'ayyad davom etadi: "Xuddi shu hukm ipak qurtiga ham tegishli." Al-Huqayniy esa aytadiki, xuddi shu hukm mevasini sotish uchun daraxt sotib olgan kishiga ham tegishli. Shuningdek, naslini, sutini, sut mahsulotlarini va junini olish maqsadida boqilgan sigir va qo'ylarga ham shu hukm qo'llanilishi aytilgan.10

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

Muallif "al-Bahr az-Zakhkhar" kitobida ushbu qarashni qo'llab-quvvatlovchi dalil sifatida quyidagilarni keltiradi:

Zakot majburiyatini cheklashga moyil bo'lgan olimlar, masalan, ash-Shavkoniy va Siddiq Hasan Xon, bu fikrga e'tiroz bildiradilar. Bu hayron qoladigan narsa emas, chunki ular savdo mollari va sabzavotlarning zakotga tortilishiga ham e'tiroz bildiradilar. Ularning dalili ikki nuqtaga qaratilgan:

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

A. "Musulmonning qullari va otliq kaniz ayollari uchun zakot majburiy emas" degan hadisning matni otlarni zakotdan ozod qilishda umumiydir. Bu ozodlik otlar ijaraga berilgan yoki savdo uchun ishlatilgan hollarni ham o'z ichiga oladi.

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

B. Zakot majburiyatini uy-joylar, binolar va minib yuriladigan hayvonlar kabi ma'lum bo'lgan, zakotdan ozod etilgan mol-mulklarga faqat ular ijaraga berilgani sababli joriy etish Sahobalar va ulardan keyingi avlodlar orasida hech qachon ma'lum bo'lmagan, Qur'on va Sunnatdan uning hech qanday dalili yo'qligi esa aytmasa ham bo'ladi. Ular o'z uylari, bog'larini va hayvonlarini ijaraga berib, ijaraga olishganiga qaramay, ularning hech biriga yil oxirida ko'chmas mulki yoki hayvonlari uchun 2,5% soliq to'lash xayoliga kelmagan. Ular bunday og'ir majburiyatlarsiz, xotirjamlikda vafot etishgan, to Hijriy uchinchi asrning oxirigacha, bu zakot turi savdo mollariga shunchaki o'xshatish asosida talab qilinmaguncha, bu o'xshatishning o'zi esa shubhali. Bundan tashqari, bu o'xshatish o'zi noto'g'ri, chunki ijarada kishi mulkning foydasini almashtiradi, savdoda esa mulkning o'zini almashtiradi.11

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

Buni quyidagicha talqin qilish mumkin: "Musulmonning xizmatkorlari va ot-kuchukalariga zakot farz emas" degan hadis bu ozodlikni shu asosga qurilgan deb ko'rsatadi - ya'ni bu narsalar xizmat va transport uchun kerak bo'ladigan shaxsiy ehtiyojlarni qondirish uchun xizmat qiladi. Uchinchi avlod davridayoq ulamolarning katta ko'pchiligi, agar ular savdo uchun mo'ljallangan bo'lsa, ularga zakot farz qilgan.

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

Ibn al-Mundhir hatto bu borada ijmo' bor ekanligini zikr qiladi. Hadisning matni bunday tushunishga hech qachon to'sqinlik qilmagan. Sahobalardan ijorага berilgan va ishlab chiqarish uchun ishlatiladigan asosiy mablag'lar zakot solinishi haqida hisobotlarning yo'qligi, o'sha davrda bunday holatlarning kamligi bilan izohlanishi mumkin. Asosiy vositalardan ishlab chiqarish yoki ijara maqsadida foydalanish shunchalik keng tarqalmagan ediki, odamlar bu haqda fikr bildirishlari zarur darajada muhim bo'lmagan. "Al-Bahr az-Zakhkhar" muallifi qayd etadiki, hadiylarning bu masalada ijmo'ga zid kelishi haqidagi da'vo asossizdir, chunki bu masala bo'yicha bizning salaflarimizdan na u, na bu tomonga hech qanday rivoyat yo'q. "Sharh al-Azhar" muallifi shunday izoh beradi: "Menimcha, al-Hodiyning qarashi ijmo'ga zid emas, chunki sahobalar va tobi'inlar bu masalani yo muhokama qilib, unda ixtilof qilganlar, yoki bir fikrga kelganlar [hech narsa rivoyat qilinmagan], yoki bu masalani umuman muhokama qilmaganlar. Uni yangidan muhokama qilish va bu haqda fikr bildirishda hech qanday zarar yo'q".13

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

Ahmad rivoyat qilingan: ijaraga berilgan uylarning ijara haqi qabul qilingan paytda undan zakot farz bo'ladi. Buni Ibn Qudomah keltirgan.14 Molikiy mazhabi olimlarining asarlarida Zarruq "Sharh al-Risala" kitobida shunday deydi: "Daromad keltiradigan mol-mulklar, masalan, ijaraga beriladigan uylar, zakotga tortilishi haqida ikki xil fikr bor. Birinchisi, ularni sotilganda olingan qiymatidan zakot farz bo'ladi; ikkinchisi, ularning daromadi qo'lga kiritilganda zakot farz bo'ladi."15

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

Bu ikkinchi fikr muhim bo‘lib, u ba’zi sahobalar va tobi’inlarning qadimgi qarashlariga borib taqaladi.

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

Barcha, mehnat bilan topilgan mablag'lar bir yil o'tmasdan turib zakotga tortilishini aytadiganlar, fabrikalar mahsulotidan va mashinalar, binolar, samolyotlar, jihozlar, mebel va shunga o'xshash narsalarni ijaraga berishdan olingan daromadga ham xuddi shu qoidani qo'llaydilar. Biz bob matnida ko'rib chiqamiz, bu fikr Ibn Abbos, Ibn Mas'ud, Muoviya, al-Nosir, al-Boqir va Dovud'ga tegishlidir. Shuningdek, bu fikr Umar ibn Abdulaziz, al-Hasan al-Basriy, az-Zuhriy, Makxul va al-Avzoiyga ham nisbat beriladi.16

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

Bu fikrning dalili "Tangalangan kumushga chorak o'ndan bir zakot vojib" degan hadisning umumiyligidir. Ba'zi faqihlar bunga al-Hodiy keltirgan dalilni ham qo'shadilar: ijaraga yoki ishlab chiqarish uchun mo'ljallangan mol-mulk bilan sotish uchun mo'ljallangan mol-mulk o'rtasidagi qiyoslash, chunki buyumning foydasini sotish mahsulotni sotishga o'xshaydi.

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

Lekin bu qiyosdan kelib chiqadiki, ijaraga berilgan mol-mulkning nisobi pul nisobi bo‘lishi, ya’ni ikki yuz dirham bo‘lishi va zakot miqdori 2,5% bo‘lishi kerak, xuddi al-Hasir fi Madhhab al-Nasir muallifi bayon qilganidek.17 Diqqatga sazovor tomoni shundaki, bu qarashga ko‘ra bir yil o‘tishi sharti qo‘llanilmaydi.

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

Bu fikr salaf ulamolarining ikkinchi yo'nalishiga muvofiq keladi: ijara orqali yoki ishlab chiqarish vositalaridan olinadigan daromadga zakot vojib bo'ladi, lekin qo'llaniladigan stavka ekin yerlariniki kabi bo'lib, qiyos yo'li bilan o'ndan bir yoki yigirmadan bir deb belgilanadi. Ekin yeridan hosil va mahsulot oluvchi egasi bilan bino yoki zavod egasi o'rtasida o'xshashlik bor, ular ijara haqini yoki mahsulotini oladi.

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

Bu marhum olimlar Abu Zahra, Abd al-Vahhob Xallof va Abd ar-Rahmon Hasan ning Damashqda, 1952-yilda zakot haqida bergan ma'ruzasida bildirgan fikridir.18 Ular mol-mulkni uch toifaga ajratadilar:

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

1. Shaxsiy va oilaviy ehtiyojlarni qondirish uchun sotib olingan mol-mulk, masalan, egasi yashaydigan uylar, kundalik iste'mol uchun uyda saqlanadigan oziq-ovqat mahsulotlari va hokazo. Bular zakotga tortilmaydi.

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

2. Mol-mulk, uni foyda olish maqsadida yoki uning vositasida sotib olingan aktivlar. Bunday aktivlar odatda xazina yoki omborxonalarda saqlanadi. Ular ittifoq bilan zakot to'lanadigan mollardir.

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

Ular Payg'ambar ﷺ tomonidan zakot beriladigan mol-mulk sifatida zikr qilingan narsalarni o'z ichiga oladi. Boshqa narsalar esa ularga o'xshashlik asosida shu toifaga qo'shiladi.

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

3. Ba'zan o'sish yoki foyda olish uchun, ba'zan esa shaxsiy ehtiyojlar uchun ishlatiladigan mol-mulklar, masalan, zargarlik buyumlari va uy hayvonlari. Faqihlar bu narsalarning zakot tortiladigan mol ekanligi haqida turlicha fikr bildirganlar.

Ushbu uch hurmatli olimning qarashi salaflarimizning zakot binolar va fabrikalar daromadiga solishda belgilagan ikkinchi yo'nalishiga mos keladi. Faqat qo'llaniladigan stavkada farq bor. Bu fikr eng ishonarli hisoblanadi, chunki u qo'zg'almas mol-mulk daromadi bilan ekin yeri daromadi o'rtasidagi to'g'ri qiyosga asoslangan. Mening tanlagan qarashim quyidagi izohlar bilan shudir:

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

Bu fikr zavod va binolarni zakot beriladigan mol-mulk qatoriga kiritadi, lekin shu bilan birga, o‘xshash barcha ishlab chiqarish kapitaliga tatbiq etilishi mumkin bo‘lgan umumiy mezonlarni bermaydi. Bizning davrimizda foydali investitsiyaning boshqa shakllari ham paydo bo‘lmoqda, masalan, chorvachilik va parrandachilik fermalari hamda transport ijarasi firmalari. Investitsiya qilingan kapitalning bu barcha shakllari zavod va binolarga o‘xshaydi va ular kabi muomala qilinishi kerak, investitsiya qilingan kapital qanday shakl olishidan qat’i nazar, ular orasida farq qilinmasdan. Biz payg‘ambar ﷺ asalni, ya’ni asalarilarning mahsulotini, ko‘chma mol-mulkni zakot sifatida yig‘ganini kuzatdik, binolardan farqli o‘laroq.

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

Shuningdek, ijaraga berilgan uylar bilan qishloq xo'jaligi yerlari o'rtasidagi o'xshashlik ham bahssiz emas. Qishloq xo'jaligi yerlaridan daromad oladigan egasi bilan binolardan daromad oladigan egasi o'rtasida hech qanday farq yo'q, degan da'vo rad etiladi, chunki qishloq xo'jaligi zakoti yerning mulkiga emas, balki ekinning o'ziga bo'lgan mulkka asoslangan, va bu yer ijaraga berilgan bo'lsa ham bo'lishi mumkin. To'g'ri o'xshatish ijaraga berilgan yerning faqat ijarasini oladigan egasi bilan ijaraga berilgan binoning ijarasini ham oladigan egasi o'rtasida bo'lishi kerak. Bunday o'xshatishdan oldin, albatta, qishloq xo'jaligi yeridan olinadigan ijaraning zakot tortilishi haqida muhokama bo'lishi lozim; bu muhokama oldingi boblarda amalga oshirilgan va u zakot tortilishi kerak, degan xulosaga kelingan.

Uch taniqli olim bino va fabrikalar daromadining nisobi masalasini muhokama qilmaydi. Bu nisob qancha bo‘lishi kerak? U ekin va mevalarniki kabi, ya’ni besh vasqmi, yoki pulning nisobi kabimi? Agar bino va fabrika egalari daromadini pul shaklidagi ijaradan olsalar, nisobni pulning nisobiga o‘xshash qilib belgilash kerak ko‘rinadi.

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

Daromadning oqimi doim vaqt bilan bog'liq bo'lgani uchun, daromadning to'planish muddati masalasi tug'iladi. Nisobni oylik, haftalik yoki yillik daromadga nisbatan qo'llash kerakmi? Nisob uchun eng mos davr yillik davr ko'rinadi, ayniqsa shaxslar va davlatlarning daromadlari, shuningdek ijara tushumlari odatda yillik asosda baholanib, hisobga olinadi. Ba'zi olimlarning, daromad olinganda zakot beriladi, deb hisoblovchilar qatorida, agar yillik ijara nisobga yetsa, ijara olinganda uning zakoti berilishi kerakligini ham aytishgani zikr qilinadi.

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

Demak, oylik olinadigan ijara va daromad vaqti-vaqti bilan yig'iladigan mevalarga o'xshatiladi va barcha yig'imlar bir-biriga qo'shiladi; bu Ahmad mazhabining fikridir. Al-Mug'niy muallifi shunday deydi: "Bir necha marta terib olinadigan mevalar, bir yillik hosil bo'lsa, qo'shib hisoblanadi, ular bir vaqtda pishgan bo'lsinmi yoki yo'qmi. Birinchi hosil yig'ilganda, o'sha yil ichida o'sha o'simliklarning ikkinchi o'sishi ham birinchisiga qo'shilishi kerak, xuddi yiliga ikki marta meva beradigan xurmo daraxtlarida bo'lganidek. Ikkala hosil ham birga qo'shiladi."21

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

Mening fikrimcha, zakot sof daromad asosida hisoblanishi kerak, ya'ni ish haqi, ta'mirlash va saqlash xarajatlari, soliqlar va shu kabi xarajatlar chegirib tashlangandan keyin. Bundan tashqari, boshqalarga qarzlar va shaxsiy hamda oilaviy xarajatlar chegirib tashlanishi mumkin, bu 'Ato va boshqalarning fikriga ko'ra shunday. 'Ato aytadi: "Xarajatlaringizni chegirib tashlang va qolgan qismidan zakot to'lang". Bu fikrni Ibn al-'Arabiy ham o'zining "Sharh at-Tirmiziy" asarida qo'llab-quvvatlaydi.

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

Shubhasiz, shunday odamlar bor, ularning yagona daromad manbai uy ijarasi, kichik hunarmandchilik do‘konining foydasi yoki shunga o‘xshash narsalardir. Bunday daromadlar keksa nafaqadagi odamga, beva ayolga yoki yetim bolalarga tegishli bo‘lishi mumkin. Shunday egalari, ya’ni yagona daromadi qo‘zg‘almas mulkdan olinadigan ijara yoki shunga o‘xshash ishlab chiqarish mahsulotidan iborat bo‘lganlar, yashash xarajatlari uchun ma’lum miqdorni chegirma sifatida olishlari ruxsat etiladimi? Yoki zakot yalpi daromaddan hisoblanishi kerakmi?

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

Shubhasizki, ozmalik darajasidagi eng kam yashash xarajatiga ega bo'lgan bir qismning (ya'ni, bu miqdorga teng yoki undan kam daromadga ega bo'lganlarning zakotdan yoki soliqdan ozod etilishi) Islomning adolatiga mos kelishi ravshan, agar bu eng kam miqdor solih bo'lgan mutaxassislar tomonidan belgilangan bo'lsa.

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

Zakotni faqat qoldiq nisobga teng bo'lsa hisoblash kerak. Bu fikr ikki dalil bilan asoslanadi:

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

1. Huquqshunoslar shaxsga asosiy ehtiyojlarini qondirish uchun kerak bo‘ladigan mollarni sarflangan deb hisoblaydilar va zakot borasida ularni mavjud emas deb biladilar. Ular suvsizlikdan azob chekayotgan kishi misolini keltiradilar: suv bor bo‘lsa ham, tashnalik uni sarflab yuborgani uchun, suv hisobga olinmaydi va shu sababli u tayammum bilan taharat olishi mumkin.

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

2. Yuqorida keltirilgan hadislarda xurmo va uzum taxmin qiluvchilarga (taxminchilarga) mulk egalariga yengillik bo‘lishi uchun ular tayinlanishi buyurilgan. Payg‘ambar ﷺ ularga: «Uchdan bir qismini chegirib qoling, agar uchdan birini chegirmasangiz, unda to‘rtdan birini chegirib qoling», deb aytganlar. Zakot beriladigan umumiy miqdordan qilingan bu chegirma egalarining o‘zlari yeydigan va ehtiyojlarini qondirish uchun sarflaydigan narsalari uchun e’tibor sifatida qaraladi. Hadislarning ruhiga muvofiq ravishda uchdan bir yoki to‘rtdan birni chegirish hisob-kitobni yanada osonroq va soddaroq qilishi ham mumkin.