Who is Entitled to Pay Zakat
This amount of gold or silver that has been mentioned is commonly referred to as the "nisaab" of gold or silver.
If his wealth is less than this, zakaat will not be wajib. If it is more than this, zakaat will still be wajib.
If a person possessed the complete nisaab for about four to six months. Thereafter, this nisaab decreased, and after about three months he acquired some other wealth (and he once again possesses the complete nisaab, even in such a case zakaat will be wajib on him.
In other words, if a person possesses the nisaab at the beginning and at the end of the year, zakaat will be wajib on him.
By the nisaab decreasing during the course of the year, one is not absolved of giving one’s zakaat. However, if his entire wealth is lost and he finds it later, then the beginning of the year will be calculated from the time that he finds his wealth. (The period prior to that will not be calculated).
If a person possessed the nisaab but prior to the expiry of one year all his wealth is lost and it was not in his possession for the complete year. In such a case zakaat will not be wajib.
A person possesses the full nisaab and also has debts which equal the nisaab. In such a case zakaat will not be wajib on him.
If his debts are such that if he were to fulfil his debts he will have a remainder of wealth which will equal the nisaab, then zakaat will be wajib on him.
Zakaat is wajib on jewellery, utensils, ornaments, and brocades that have been made with gold or silver. This is irrespective of whether these items are in use or not. In other words, zakaat is wajib on everything that is made of gold or silver. However, if they are less than the nisaab, zakaat will not be wajib.
If the gold or silver is not pure but has been mixed with another metal, then one will have to check as to which is more in content. If the gold or silver is more, then the rules which are applicable to both will apply here as well. That is, if they equal the nisaab, zakaat will be wajib.
If the content of the other metal is more than that of the gold or silver, it will not be regarded as gold or silver. The rules that apply to brass, copper, steel, tin, etc. will also apply to this metal.
With the exception of gold and silver, the rule regarding all other metals such as steel, copper, brass, etc., the utensils that are made of these metals, clothing, footwear, and all other such items is that if these items are for the purpose of trade, zakaat will be wajib on them if they reach the nisaab of either gold or silver and are in the possession of the person for a period of one year. However, if these items do not reach the nisaab, zakaat will not be wajib. If these items are not for the purpose of trade, zakaat will not be wajib irrespective of the amount one possesses. Even if the value of these items reaches thousands of rands, zakaat will not be wajib as long as they are not for the purpose of trade.
If a person does not have the complete nisaab of gold nor of silver. Instead, he has a bit of gold and a bit of silver. If both are added together and their value equals the nisaab of gold or silver, zakaat will be wajib. But if they do not equal the nisaab of either gold or silver after adding them together, zakaat will not be wajib. If the nisaab of gold or silver is complete, there is no need to obtain their value.
Instead, the zakaat for the gold should be given according to the nisaab of gold, and for the silver, according to the nisaab of silver. But if a person still wishes to give according to the value of the silver or the gold, then he will have to give according to that which will be more beneficial to the poor. In other words, if the value of silver is more than that of gold, he will have to give according to the value of gold; and vice versa.
Assuming that the price of 1 1.664 grams of gold is R25, and for R1 we can get 17.496 grams of silver and a person possesses double this amount of gold (i.e. 23.328 grams) plus R5 both of which is over and above his needs. Furthermore, he has this gold and cash in his possession for a full year. In such a case, zakaat will be wajib. This is because the 23.328 grams of gold equals R50, and for R50 one can purchase 874.8 grams of silver (50xl7.496g). In addition to this, if the R5 were to be added together, this will result in a lot of wealth upon which zakaat will be wajib. However, if he only possesses the 23.328 grams of gold and does not have any cash or silver; zakaat will not be wajib.
Assuming that we get 23.328 grams of silver for R1 and a person only possesses R30. Zakaat will not be wajib and we will not calculate and say that R30 equals 699.84 grams of silver (i.e. 30 x 23.328 = 699.84) based on the fact that the rand is actually in place of the silver and when we only have gold or silver, then we will take the weight into consideration and not the value. (This rule will only apply when the coins used to be made of silver. These days, coins are made of copper and other cheap metals. We even receive them in return for currency notes. Now the ruling will be that the person who possesses coins or notes equal to the current value of the nisaab of gold or silver, zakaat on this will be wajib.)
A person had money equal to the nisaab which was over and above his needs. Prior to the expiry of the year, he received an additional amount. This additional amount will not be calculated separately. Instead, it will be added to the original amount and upon the expiry of the year, zakaat will be wajib on the entire amount and it will be regarded as if the original amount and the additional amount was in his possession for one full year.
Zakaat is not wajib on household effects such as utensils, pots, big pots, trays, basins, crockery and glassware, the house in which one lives, the clothes which one wears, jewellery made of pearls, etc. This is irrespective of the amount and irrespective of whether they are being used daily or not. However, if they are kept for the purpose of trade, zakaat will be wajib on them as well. In short, zakaat is not wajib on all items apart from gold and silver if they are not for the purpose of trade. But if they are for trade, zakaat will be wajib on them as well.
A person owns several homes from which he collects rent. Zakaat is not wajib on these homes irrespective of their value. Similarly, if a person purchases some utensils and hires them out, zakaat will not be wajib on these utensils. In short, by hiring or renting something out, zakaat does not become wajib on that thing.
Zakaat is not wajib on clothes irrespective of how expensive they may be. However, if they are embroidered with gold or silver thread and if this thread were to be removed and weighed it will be equal to the nisaab, then in such a case zakaat will be wajib. But if it does not reach the nisaab, zakaat will not be wajib.
A person possesses some gold or silver, and some goods for trade as well. All these will have to be calculated together. If they reach the nisaab of either gold or silver, zakaat will be wajib. If they do not reach the nisaab, zakaat will not be wajib.
Goods for trade will only be regarded as such if they have been purchased with the intention of re-sale. If a person purchases some rice or any other item for his domestic needs or for a wedding, etc. and thereafter decides to sell this item, zakaat will not be wajib on this.
Zakaat is also wajib on the money that is owed to a person by his debtors.
