Mehnat bugungi kunda daromadning eng muhim manbalaridan biridir. Daromad mustaqil kasb egasining foydasi yoki ishchining ish haqi shaklida bo'ladi. Ushbu bob ushbu ikki turdagi daromadning zakot tortiladigan-tortilmasligi masalasini yoritadi; bu daromad turlarining ikkalasi ham bizdan oldin o'tgan buyuk olimlar davrida keng tarqalmagan edi. Ushbu bob uch bo'limdan iborat.

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

Birinchi bo'lim ushbu daromad manbaining zakotga tortilishi haqidagi fuqarolarning fikrlariga bag'ishlangan.

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

Ikkinchi bo‘lim nisobni belgilashga bag‘ishlangan.

Section two deals with the determination of nisab.

Ushbu bo‘limning uchinchi qismida bu daromadlardan olinadigan zakot miqdori muhokama qilinadi.

Section three discusses the rate of zakah on these incomes.

Uch marhum domla, ʿAbd ar-Rahmon Hasan, Muhammad Abu Zahra va ʿAbd al-Vahhob Xallof 1952 yilda Damashqdagi ma'ruzalarida bu masalaga to'xtalib, quyidagi xulosaga keladilar: "Mehnat va kasb-hunardan olinadigan daromad, agar nisobga yetsa va bir yil o'tsa, zakotga tortiladi. Biz qayd etamizki, Abu Hanifa, Abu Yusuf va Muhammad yil boshida va oxirida hech bo'lmaganda nisob shartlari bajarilishi kerak, deb hisoblaydilar. Shu fikrga tayangan holda, mehnatdan olingan daromadga yillik asosda zakot joriy etilishi mumkin. Mehnatdan olingan daromad zakotga tortiladi, chunki boshqa daromadlar zakotga tortilishining o'sha sababi unga ham xosdir. Nisob masalasini e'tiborga olish ham zarur, chunki zakot boylarga farz qilinadi va nisob boylikni belgilaydi. Hanafiylarning bu shartni yilning ikki chegarasida bajarilishiga yondashuvi amalga oshirishga osondir." Turli mollarga zakot miqdori haqida gapirar ekan, uch domla davom ettiradilar: "Mavjud fiqhda mehnat va kasb-hunar daromadining zakotga tortilishiga o'xshash hech bir holatni bilmaymiz. Ehtimol, yagona istisno Ahmad fikridir: ijara haqi, agar u olinsa va nisobga yetsa, olingan paytda, bir yil o'tishidan qat'i nazar, zakotga tortiladi. Bu aslida mehnat daromadiga o'xshaydi va demak, ikkinchisi ham nisobga yetsa, zakotga tortiladi. Bundan tashqari, oldin ta'kidlaganimizdek, kasb egalari va ishchilar moliya yilining boshida va oxirida hech bo'lmaganda nisobga ega bo'lishlari ehtimoli katta."1

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

Ularning tahlilining xulosasi shuki, ish haqlaridan zakot yil oxirgi oyida bo'ladi, chunki ular yil boshida va oxirida nisob shartining bajarilishini talab qiladilar; ya'ni ular daromadning yil davomidagi oqimiga zakot solmaydilar, faqat uning ikki chegarasini hisobga oladilar.

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

Ajablanarli tomoni shundaki, fiqh kitoblarida maosh zakotiga o‘xshash hech narsa yo‘q, faqat ijara bundan mustasno, deb da’vo qilishadi. Chunki mehnat daromadiga eng o‘xshash holat mashhur "kasb qilingan daromad" (al-mal al-mustafad) masalasidir va menimcha, aynan shu o‘xshashlik mehnat daromadining zakotga tortilishi uchun asosdir. Sahobalardan bir guruh kasb qilingan daromadning zakotga tortilishiga e’tiqod qilgan. Bularga Ibn Abbos, Ibn Mas’ud va Muoviya kiradi. Ularga bir qancha faqihlar ergashgan, jumladan, as-Sodiq, al-Boqir, an-Nosir va Dovud. Bu fikr Umar ibn Abdulaziz, al-Hasan, az-Zuhriy va al-Avzoiydan ham rivoyat qilingan. Kasb qilingan daromadga zakot masalasi bir qancha keng tarqalgan kitoblarda bayon etilgan, jumladan, al-Muhallo (6-jild, 8-bet), al-Mug‘niy (2-jild, 6-bet), Nayl al-Avtor (4-jild, 6-bet).

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

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

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

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

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

Bizning muhokamamiz ilgari ko'rib chiqilgan ikki holat bilan qamrab olinmagan, mehnat haqi, ish haqi, kapital daromadi va uning dividendlari, sovg'alar va boshqalar kabi topilgan daromadga cheklangan, topilgan daromad manbasi bilan bir xil turdagi bo'ladimi yoki yo'qmi, farqi yo'q.

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

Bunday daromad shakllari uchun bir yil o'tishi shartmi, yoki olingan daromad o'zida mavjud bo'lgan shunga o'xshash mulklarga qo'shilib, o'sha mulkning yili yangi topilgan daromadga qo'llanishi kerakmi? Yoki olingan daromad nisob, qarzlarning yo'qligi va asosiy ehtiyojlardan ortiqcha bo'lish kabi zarur shartlar bajarilgan taqdirda, olingan paytning o'zida zakot berilishi kerakmi? Darhaqiqat, bu uch fikrning har birini bir qancha faqihlar qabul qilgan, garchi ulamolar orasida bir yil o'tishi zakot beriladigan barcha mablag'lar uchun, ular mavjud mulk bo'ladimi yoki olingan daromad bo'ladimi, majburiy shart ekanligi keng ma'lum bo'lsa ham. Bu fikr ko'pchilik faqihlar tushunganicha, bu masala haqidagi hadislarning umumiy ma'nolariga asoslanadi. Shu sababli, o'sha hadislarni va ularning dalolatlarini tahlil qilish zarur.

For such forms of earned income, is the passage of one year necessary, or must earned income be added to similar already-owned assets, applying the year of that asset on newly earned in cements? Or should earned income be zakated at the time of acquisition, provided that the necessary conditions such as nisab, non-existence of debts, and being in excess of essential needs, are met? In fact, each of these three propositions is taken up by a few jurists, although it is commonly known among scholars that the passage of one year is a required condition on all zakatable funds, whether they are owned assess or earned income. This is based on the general terms of the sayings on this matter, as understood by many jurists. Consequently, an analysis of these sayings and their indications is indispensable.

Bir yil o'tish sharti to'rt sahobadan rivoyat qilinadi, ular: 'Ali, Ibn 'Umar, Anas va 'A'isha (m), lekin bu rivoyatlarning barchasi aslida zaif bo'lib, qo'lda turgan masalani isbotlay olmaydi.

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

Ali'dan rivoyat qilingan bu so'z Abu Dovud tomonidan "Chorva mollaridagi zakot" sarlavhasi ostida keltirilgan. Abu Dovud aytadi: "Sulaymon ibn Dovud al-Muhriy menga xabar berdiki, Ibn Vahb unga aytdiki, Jobir ibn Hozim unga aytdiki (va u yana bir kishini nomladi) Abu Ishoqdan, u Osim ibn Damurah va al-Horis al-A'varning Aliydan rivoyat qilishicha, Nabiy ﷺ shunday degan: "Agar sizda ikki yuz dirham bo'lsa va ustidan bir yil o'tsa, besh dirham [vojib zakot] bor. Oltindan esa, sizda yigirma dinor bo'lmaguncha hech narsa vojib emas. Yigirma dinoringiz bo'lib, bir yil o'tsa, yarim dinor [vojib zakot] bor. Undan ortig'i esa nisbat bo'yicha." Rivoyat qiluvchi qo'shimcha qiladi: "Men bilmayman, Ali "nisbat bo'yicha" deganmi yoki buni Nabiy ﷺ ga nisbat bergan." "Mablag'ga bir yil o'tmaguncha vojib zakot yo'q." Jarir aytadiki, Ibn Vahb rivoyatga "Va yo'q... o'tmaguncha" degan so'zlarni qo'shgan. Hadis tanqidchilari quyidagilarni aytadilar:

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

A. Ibn Hazm, so'ngra 'Abd al Haq o'zining Ahkam asarida izoh berib: "Abu Ishaq 'Osim va al Horis haqida birgalikda rivoyat keltiradi, al Horis esa yolg'onchi. Bu e'tibordan chetda qolishi mumkin: al Horis rivoyatni Payg'ambarga (ﷺ) qadar cho'zadi, 'Osim esa cho'zmaydi. Ularni birga zikr qilish noto'g'ri. Su'bah, Sufyon va Mu'ammar bu so'zni 'Osimdan, u 'Aliydan rivoyat qilgan holda, u yerda to'xtagan ko'yi naql qiladilar. Ishonchli har qanday rivoyatchi ham shunday rivoyat qiladi. Agar Jarir rivoyatini 'Osim orqali Payg'ambarga (ﷺ) qadar cho'zgan bo'lganida edi, bu so'z qabul qilingan bo'lardi."

Imom At-Termiziy Abd ar-Rahmon ibn Zayd ibn Aslam orqali, u esa otasidan, u esa Ibn Umardan rivoyat qiladi: "Rasulullah ﷺ dedilar: "Kim daromad topsa, Rabbi belgilagan muddat – bir yil o'tmaguncha, unga zakot farz emas"." At-Termiziy yana Ayyubdan, u Nofi'dan rivoyat qiladi: Ibn Umar dedi: "Kim daromad topsa..." va hokazo, uni Payg'ambarga ﷺ bog'lamasdan. At-Termiziy aytadi: oxirgi so'z Abd ar-Rahmon rivoyatiga qaraganda to'g'riroqdir. Ayyub, Ubaydulloh ibn Umar va boshqalar Nofi'dan, u Ibn Umardan xuddi shu so'zni Ibn Umarning o'zi aytgani sifatida rivoyat qilishadi. Ahmad, Ibn al-Madiniy va boshqalar Abd ar-Rahmonni zaif deb baholagan; u ko'p xatoga yo'l qo'yardi. Abd ar-Rahmonning rivoyatini ad-Daraqutniy va al-Bayhaqiy keltirgan. Al-Bayhaqiy, Ibn al-Javziy va boshqalar xulosa qilishadiki, so'z Ibn Umarda to'xtagan holda rivoyat qilinishi to'g'riroqdir.

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

[ushbu so'z Payg'ambarga nisbat berilmaganini anglatadi]. Ad-Daraqutniy Molik rivoyatlarining o'ziga xos jihatlari orasida buni eslatadi va "bu gap zaif" deb izohlaydi. Biroq, Molikda Ibn 'Umarda to'xtaydigan sahih rivoyat bor. Al-Bayhaqiy Abu Bakr, 'Ali va 'A'isha xabarlaridan Ibn 'Umarnikiga o'xshash so'zlarni keltiradi va Abu Bakr, 'Usmon, Ibn 'Umar va boshqalarning so'zlariga tayanish mumkinligini aytadi.15

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

Shuni aniq ko'rsatadiki, al-Bayhaqiy tomonidan qayd etilgan, mehnat daromadiga nisbatan yil o'tishi shartini qo'llab-quvvatlovchi hech qanday sahih rivoyat yo'q. Hatto yil haqida sahih bir so'z bo'lganda ham, u mehnat daromadidan boshqa mulklarga tegishli bo'lardi, shunda turli matnlarni bir-biriga muvofiqlashtirish mumkin bo'lardi. Biroq, zakot solinadigan har qanday mol uchun bir yil o'tmaguncha yana zakot olinmasligi kelishilgan masaladir. Shu ma'noda zakot yillik hisoblanadi. Zakot bir yil o'tmaguncha vojib bo'lmaydi, deyiladigan so'zlar esa bu ma'noda tushunilishi mumkin, bu haqda ushbu qismning birinchi bobida batafsil bayon qilingan. Nihoyat, sahobalarning mehnat daromadiga nisbatan bu shartda ittifoqqa kelmagani shuni anglatadiki, to'g'ri matn mavjud bo'lmagan.

Al-Qasim bin Muhammad tomonidan to'g'ri rivoyat qilinishicha, Abu Bakr har qanday mablag'dan yil o'tmaguncha zakot olmagan. Amrah bint Abd ar-Rahmon Oishadan rivoyat qiladi: "Yil o'tmaguncha zakot vojib bo'lmaydi", bu mehnat daromadi haqida aytilgan. Aliy aytgan deb rivoyat qilinadi: "Daromad topgan kishi unga bir yil o'tmaguncha zakot to'lashga majbur emas". Ibn Umardan ham shunga o'xshash gap rivoyat qilingan.16 Boshqa tomondan, Ibn Hazm Ibn Abi Shaybah va Molikdan "al-Muvatta"da keltirishicha, aytilgan: "Ibn Abbosdan to'g'ri rivoyat qilinganki, har qanday musulmon tomonidan topilgan daromadga qachon olinsa, unga zakot vojib bo'ladi".17 Sahobalardan Ibn Mas'ud va Mu'oviya, tobi'inlardan esa Umar ibn Abdulaziz, al-Hasan va az-Zuhriy ham topilgan daromadga zakot vojib deb hukm qilgan deb rivoyat qilinadi.18

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

Sahobalar biror masalada ixtilof qilganda, bunday masala boshqa matnlarga va Islomning umumiy qoidalariga qaytariladi, degani ma'lum. Bunday ixtilofli masalada hech kim ijmo' da'vo qila olmaydi.

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

A. Ibn 'Abbas. Abu 'Ubaid rivoyat qiladi Ibn 'Abbasdan, daromad oladigan bir kishi haqida: "U daromad olgan kuni uning zakotini berishi kerak".19 Shunga o'xshash so'zlar Ibn Abi Shaybahdan ham rivoyat qilingan.20 Ibn Hazm tasdiqlaganidek, Ibn 'Abbasdan kelgan bu rivoyat to'g'ri. Shubhasiz, zakot vojib bo'lishi uchun bir yil o'tishi shart emas, bu esa ko'pchilikning Ibn 'Abbasdan tushunganidek. Abu 'Ubaid bunga qarshi chiqib, shunday deydi: "Odamlar Ibn 'Abbas oltin va kumush nazarda tutgan, deb tushunadi, lekin men bunga ishonmayman. Menimcha, Ibn 'Abbas bundan yaxshiroq biladi, chunki bunday qarash uni ko'pchilik odamlarga qarama-qarshi qo'yadi. Menimcha, u faqat qishloq xo'jaligi ekinlarini nazarda tutgan, chunki Madinaliklar yerlarni 'mol' deb ataydilar (Ibn 'Abbas so'zida ishlatilgan so'z ham shu) va uning so'zi uchun boshqa talqin yo'q ko'rinadi".21

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

Abu 'Ubaid bu borada moliya ishlari bo'yicha shubhasiz yetakchi mutaxassis bo'lib, zakot masalasida chuqur tushunchaga ega, ammo men uning Ibn 'Abbosning qarashini talqin qilishi zaif deb hisoblayman. Bu talqin darhol xayolga keladigan ma'noga va ko'pchilik olimlarning tushunchasiga zid keladi. Agar gap faqat ekin hosillari haqida bo'lganida, bu bayonda yangilik bo'lmas edi va uni ko'p kishilar Ibn 'Abbosni ajratib ko'rsatadigan fikr sifatida qayd etishmas edi. Umuman olganda, so'zlar o'zining zohiriy ma'nosida tushunilishi kerak, faqat bu mumkin bo'lmay qolgan hollar bundan mustasno. Shu bayonda mal so'zining zohiriy ma'nosini olishga to'sqinlik qiladigan biror narsa bormi? Abu 'Ubaid keltirgan sabab quyidagi jihatlarga ko'ra qabul qilinishi mumkin emas:

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

E. Zakot earned income ga tortilishi al-Zuhriy, al-Hasan va Makhul'dan rivoyat qilinadi; shuningdek, Ibn Hazm ham buni zikr qiladi. Bu rivoyatlarning ba'zilari keyingi bo'limda keltiriladi. Xuddi shu fikr al-Awza'iy'dan ham rivoyat qilinadi. Hatto Ahmad yer ijarasiga oid shunga o'xshash gaplarni aytgan deb rivoyat qilinadi. Al-Mug'niy muallifi shunday deydi: "Ahmad va boshqa bir qancha olimlar ijarani topilgan zahoti zakot qilish kerak, deydilar."23

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

F. Al-Baqir, al-Sodiq, al-Nosir va Dovud Payg'ambarning avlodlaridan bo'lgan uchta olim – al-Baqir, al-Sodiq va al-Nosir – hamda Dovud ko'rsatmasi bo'yicha, kim nisob miqdoriga teng mol topsa, u zakotini darhol to'lashi kerak.30

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

Ular bu fikrni zakot pulga farz qiluvchi umumiy matnlarga asoslanadi, masalan, "[Tangalarga/pulga] zakot farzdir: o'ndan bir qismining to'rtdan biri." Muttafaqun alayh.

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

Bu olimlarning fikricha, bu shart — bir yil o‘tishi sharti — olib tashlanadi.

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

Nisob faqat yil oxirida to‘liq bo‘lishi kerak, buni Payg‘ambar ﷺ va uning zakot yig‘uvchilarining yil oxirida zakot olishlaridan, yil boshida hisob yuritmasliklaridan ko‘rinib turibdi.31

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

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

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

Ibn Hazm barcha bu fikrlarga e'tiroz bildirib, ularning hammasini xato deb hisoblaydi va shunday deydi: "Ularning ixtiloflarining o'zi ularning mustahkam dalillarga asoslanmaganini ko'rsatadi. Bular Qur'on, Sunnat, ijmo', qiyos yoki o'z o'rnida turadigan aql bilan qo'llab-quvvatlanmagan, asossiz da'volardir." Ibn Hazmning o'zi yil shartini barcha mollar uchun, ya'ni mulk bo'ladimi yoki mehnat daromadi bo'ladimi, farqsiz, majburiy deb hisoblaydi. Shu bilan u mehnat daromadiga nisbatan bu shartni talab qilmagan hamkasbi Dovud bilan zid bo'ladi.

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

Zakot haqidagi matnlar, uning maqsadlari hamda Islom va musulmonlarning umumiy manfaatlarini nazarda tutib, men shunday deb hisoblayman: mehnat daromadi — maosh, ish haqi, kasbiy daromad yoki savdodan boshqa sohalarga, masalan, kema, samolyot va mehmonxonalarga sarflangan kapitaldan olingan foyda — qabul qilingan paytda, bir yil o'tishi shart bo'lmagan holda zakotga tortiladi.

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

Bu fikr quyidagi dalillar bilan asoslanadi:

This opinion is substantiated by the following points:

1. Barcha mablag'lar, shu jumladan mehnat daromadi uchun bir yil o'tishi shartini belgilaydigan hech qanday to'g'ri yoki ishonchli hadis yo'q. Shariat hukmini chiqarish yoki uning umumiy matnlaridan birini cheklash uchun bunday hadis zarur bo'lardi. Mavjud bo'lgan narsa faqat ba'zi sahobalarning fikrlaridir.

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

2. Sahobalar va tobeʼinlar daromaddan olingan mol-mulkka bir yil oʻtishi shart ekanligi haqida kelisha olmaganlar. Ayrimlari daromad olingan paytda zakot farz boʻladi, deb hisoblaydilar. Sahobalar va tobeʼinlar oʻrtasida ixtilof boʻlganda, hech kim ayrimlarining qarashini olish kerak, deb da'vo qila olmaydi, bu masala esa Islomning umumiy qoidalariga muvofiq boshqa dalillar asosida hal etilishi lozim. Yaratgan Egamiz aytadi: "Agar biror narsada oʻzaro ixtilofga tushsangiz, uni Allohga va Rasulga qaytaringlar".33

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

3. Qonunshunoslik maktablari o'rtasida, matn va ijmo' bo'lmagan joyda, mehnat orqali topilgan daromad masalasida shunchalik ixtilof paydo bo'ladiki, Ibn Hazm ularning barchasini Qur'on va Sunnatning sahih matnlariga, ijmo'ga, qiyosga yoki to'g'ri aqliy dalilga asoslanmagan, shunchaki da'volardan iborat, deb ayblagan. Men o'zim ham bu farqlarni, shuningdek, har bir maktab ichidagi xuddi shu masala bo'yicha farqlarni tekshirib chiqdim va ko'plab keraksiz tafsilotlar hamda murakkabliklarni qayd etdim. Ular shunchalik ko'pki, bizning barcha odamlarga qaratilgan, oson va tekis Shariatimiz bunday mayda va murakkab tafsilotlarni o'z ichiga olishi mumkin, deb hisoblamayman, ayniqsa, uning asosiy va ustun ustunlaridan biri bo'lgan masala yuzasidan.

Ushbu bo‘lim yakunida, zamonaviy musulmon mualliflariga adolatli bo‘lish uchun, o‘n yildan ortiq vaqt oldin Shayx Muhammad al-G‘azzoliy o‘zining "Islom va iqtisodiy masalalar" kitobida bildirgan fikrini keltirish zarur. Zakot yo‘ki kapitalning zaxirasiga — masalan, pul va tijorat aktivlaridagi zakot — yoki daromadga — masalan, ekin va mevalarga — taalluqli ekanini aytib, u shunday davom etadi.

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

Xulosa shuki, kimning daromadi zakot to'lovchi dehqonlarning daromadiga teng bo'lsa, u kapital va unga bog'liq shartlardan qat'i nazar, teng asosda zakot to'lashi kerak. Shunga ko'ra, shifokorlar, advokatlar va boshqa kasb egalari hamda xodimlar quyidagi ikki shaxs uchun o'z daromadidan zakot to'lashga majburdirlar:

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

"Ey iymon keltirganlar, o'zingiz topgan pokiza narsalardan (sadaqa) bering" — ushbu oyatda aytilgan yaxshi topishga shubhasiz, yuqorida zikr qilingan toifalarning daromadi ham kiradi. Aynan shu majburiy infoqlar orqali ular oyatda tasvirlangan mo'minlar qatoriga kiradilar: "Ular g'aybga iymon keltiradilar, namozni to'kis ado etadilar va Biz ularga rizq qilib bergan narsalardan infoq qiladilar."40

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

Ikkinchidan, islom dehqonga, ya'ni kambag'al dehqonga zakot yuklab, daromadi dehqonning daromadidan bir necha baravar ko'p bo'lgan bino egasini yoki kunlik daromadi dehqonning bir butun yillik daromadiga teng bo'lishi mumkin bo'lgan shifokorni ozod qilishi mumkin, deb taxmin qilish tasavvurdan tashqaridir.

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

Zakot faqat boylarga farz qilinadi, Qur'onda sarflash mavzusi sifatida zikr qilingan ortiqcha yoki ortib qolgan narsaning ma'nosini anglash uchun. "Sizdan nimani sarflashni so'rashadi; ayting: ehtiyojingizdan ortiqcha narsani", deyiladi. Payg'ambar ﷺ ham shunday deydi: "Boylikdan tashqari sadaqa farz emas." Bularning barchasi zakot berilishi uchun nisob shartini talab qiladi. Mehnat daromadi bo'yicha nisob qanday bo'lishi kerak? Ushbu bo'limning oxirida keltirilgan Al-G'azzoliy bu nisobni don va mevalarning nisobiga teng deb belgilaydi, ammo bu nisob qishloq xo'jalik mahsulotlariga oid maxsus maqsad uchun belgilanganligini kim aniq bilishi mumkin? Nega pul nisobini, ya'ni 200 dirham kumush, 20 dinor oltin yoki unga teng bo'lgan miqdorni, ya'ni sakson besh gramm oltinni olmaslik kerak, ayniqsa mehnat daromadi odatda pul ko'rinishida to'lanib, pul birligida hisoblanadi-ku?

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

Daromad oqimi haqida gap ketar ekan, nisob miqdoriga nisbatan daromad qancha vaqt davomida to'planishi, ayniqsa mehnat daromadi maosh kabi teng, boshqa hollarda esa shifokor haqi kabi teng bo'lmagan muayyan oraliqlarda to'langanda, savol tug'iladi. Bu masalada ikki xil fikr bor.

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

Birinchisi, daromadning har bir qismi olinganda alohida ko'riladi. Oylik maoshlar, agar nisobga yetsa yoki undan ortiq bo'lsa, zakotga tortiladi; kasb egalari oladigan to'lovlar esa har biri alohida nisobga teng yoki undan ko'p bo'lsa, zakotga tortiladi, kichik daromad yoki qisqa muddatlar bilan olinadigan daromad bo'laklari esa, nisobga teng yoki undan ko'p bo'lgan to'lovdan tashqari, zakotga tortilmaydi. Bu fikr ko'rinishidan kichik maosh va ish haqlarini zakotdan ozod qiladi. U sahobalar va tobi'inlar amaliyoti haqidagi rivoyatning zohiriy ma'nosiga mos keladi. Boshqa tomondan, shifokorlar kabi ko'p maosh oladigan ko'plab kasb egalari daromadini kichik-kichik bo'laklarda oladi, bu bo'laklar bir haftada, balki bir kunda katta miqdorga yetadi. Shunday ekan, bu kichik miqdorlarning hammasi zakotdan ozod bo'lsinmi, oylik daromadi nisobdan sal ortiq bo'lgan maoshli xodim esa zakotga tortilsinmi? Ikkinchi fikrning afzalliklari shu yerda namoyon bo'ladi.

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

Ikkinchi fikrga ko'ra, daromad va boshqa topilgan mablag'larning qo'shimchalari bir-biriga qo'shilishi kerak, agar ular qisqa oraliqlarda olinsa. Biz ilgari ma'danlar haqida gapirganda, faqihlar qisqa oraliqlarda qazib olingan ma'danning qo'shimchalari nisobni hosil qilish uchun birlashtirilishini bayon qilganini ko'rgan edik. Xuddi shu narsa bir yildagi ekinning bir necha hosili holatida ham qo'llanadi.

Mehnat daromadiga oid zakot uning sof miqdoriga qo‘llaniladi. Qarzlar va daromad egasi hamda uning oilasi uchun belgilangan turmush darajasining eng kam miqdori chegirib tashlanadi, chunki ular zaruriy ehtiyojlar jumlasiga kiradi va zakot faqat zaruriy ehtiyojlardan ortiq bo‘lgan nisobga nisbatan farz qilinadi.

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

Professional va boshqa daromad oluvchilarning biznes xarajatlari ham, men tanlagan fikrga muvofiq, ya'ni ekinzor va xurmo daraxtlari bo'yicha zakot xarajatlar to'langandan keyin qolgan qismdan hisoblanadi, chegirilishi mumkin.47 Bu 'Ato va boshqalarning fikridir.

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

Yuqorida aytilgan chegirmalar amalga oshirilgandan so'ng, agar yil davomida maosh yoki boshqa daromadlardan qolgan qoldiq pul nisobiga teng miqdorga yetsa, bu qoldiq zakotga tortiladi. Bu esa kichik daromad va ish haqlarini zakotdan ozod qiladi.

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

Shuni ta'kidlash kerakki, agar mehnat daromadidan zakot olingan bo'lsa, unda keyingi zakot bir yil o'tmaguncha talab qilinmaydi, chunki bir yilda ikki marta zakot yuklab bo'lmaydi. Agar inson zakoti bo'yicha belgilangan moliyaviy yilga ega bo'lsa, u mehnat daromadining zakotini o'sha moliyaviy yil oxirigacha kechiktirishi mumkin. Misol uchun, inson moliyaviy yilining ikkinchi oyida daromad topadi va uni topgan zahoti zakotini to'laydi. Shu mehnat daromadidan jamg'arilgan qismning zakoti, uni topilgan yilning o'n ikkinchi oyi oxirida emas, balki keyingi yilda, o'sha paytda egalik qilinayotgan barcha mol-mulk bo'yicha talab qilinadi.

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

Al-G‘azzoliy Muslim olimlarini daromadga qo‘llaniladigan zakot stavkasini aniqlash uchun birgalikda tadqiqot olib borishga chaqiradi. Mening shaxsiy fikrim shundan iboratki, mehnat daromadini uch turga ajratish kerak: faqat kapital kiritishdan olinadigan daromad, kapital va mehnat birgalikda keltiradigan daromad hamda faqat mehnatdan olinadigan daromad.

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

Capital yielding income, or income produced by capital together with labor, is subject to zakat at one-tenth of the net income, after deducting all expenses, debts, and the allowance for essential needs. This is by analogy with agricultural crops grown without irrigation costs. It applies to the returns from factories, buildings, printing presses, hotels, car rental, transport businesses, and the like. I mentioned earlier the opinion of Abu Zahra and his two colleagues that the zakat rate on buildings and factories should be one-tenth of the net income, if expenses and costs can be determined and deducted, or five percent of the gross income, if expenses cannot be determined. This distinction is, in my view, acceptable. It should be noted, however, that capital in this respect does not include trade assets discussed earlier in Chapter Four.

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

Mehnatning o'zidan kelib chiqadigan daromad, masalan, ish haqi va kasbiy daromad, faqat o'ndan bir qismining to'rtdan bir qismi miqdorida stavkaga ega bo'ladi, chunki pul shaklida bo'lsin, mol-mulk shaklida bo'lsin, 2,5% stavka majbur qiluvchi umumiy matnlarni qo'llashda shunday. Bu, shuningdek, mehnatga sarflangan kuch-g'ayrat nisbatida qo'llaniladigan stavkani kamaytirish islomiy tamoyiliga va Ibn Mas'ud, Mu'oviya hamda 'Umar ibn 'Abdulaziz amaliyotlariga muvofiqdir. Ish haqi va kasbiy daromadni o'sha rahbarlar to'laydigan maoshlarga qiyoslash, dehqonchilik daromadiga qiyoslashga da'vo qilinganidan ko'ra ancha to'g'ri asoslangan.