(Series of Answers by the Eminent Scholar Ata bin Khalil Abu al-Rashtah, Ameer of Hizb ut-Tahrir, to Questions from Visitors to His Facebook Page "Fiqhi")
Answer to a Question
To Bilal Abu Munshar
Question:
Could you please mention a Hadith indicating that merchandise (urud at-tijarah) is among the categories for which Zakat is paid, or was it included through opinion and ijtihad?
Answer:
Walaikum Assalam wa Rahmatullahi wa Barakatuh.
Zakat on merchandise (urud at-tijarah) was not included in Zakat through opinion and ijtihad; rather, detailed evidences have been established regarding it, as explained in the book The Funds in the Khilafah State on page 164, where it states:
"Merchandise (urud at-tijarah) is everything other than currency that is used for trading—buying and selling with the intent of profit. This includes foodstuffs, clothing, furniture, manufactured goods, animals, minerals, land, buildings, and anything else that is bought and sold.
Zakat is obligatory on goods used for trade, without any disagreement among the Sahaba. On the authority of Samurah bin Jundub, who said:
أَمَّا بَعْدُ، فَإِنَّ رَسُولَ اللَّهِ صَلَّى اللَّهُ عَلَيْهِ وَسَلَّمَ كَانَ يَأْمُرُنَا أَنْ نُخْرِجَ الصَّدَقَةَ مِنَ الَّذِي نَعُدُّ لِلْبَيْعِ
'As for what follows, the Messenger of Allah (saw) used to command us to pay the Sadaqah (Zakat) from that which we prepared for sale.' (Reported by Abu Dawud)
And on the authority of Abu Dharr, from the Prophet (saw), who said:
وَفِي الْبَزِّ صَدَقَتُهُ
'And in al-Bazz there is its Sadaqah (Zakat).' (Reported by ad-Darqutni and al-Bayhaqi).
Al-Bazz refers to the clothes and fabrics that are traded. Abu Ubayd reported from Abu ‘Amrah bin Hamas, from his father, who said: 'Umar bin al-Khattab passed by me and said:
يَا حَمَاسُ، أَدِّ زَكَاةَ مَالِكَ، فَقُلْتُ: مَا لِي مَالٌ إِلَّا جِعَابٌ، وَأَدَمٌ. فَقَالَ: قَوِّمْهَا قِيمَةً، ثُمَّ أَدِّ زَكَاتَهَا
"O Hamas, pay the Zakat on your wealth." I said: "I have no wealth except for quivers and leather." He said: "Appraise them for their value, then pay their Zakat."'
On the authority of Abdurrahman bin Abdul Qari, who said: 'I was in charge of the Bait al-Mal during the time of Umar bin al-Khattab. When the grants were to be distributed, he would gather the wealth of the merchants, then calculate it—both what was present and what was absent (invested elsewhere). Then he would take the Zakat from the present wealth for both the present and the absent.' (Reported by Abu Ubayd). It was also narrated from Ibn Umar, who said:
مَا كَانَ مِنْ رَقِيقٍ أَوْ بَزٍّ يُرَادُ بِهِ التِّجَارَةُ، فَفِيهِ الزَّكَاةُ
'Whatever slaves or garments (bazz) are intended for trade, there is Zakat upon them.'" End quote.
Your brother, Ata bin Khalil Abu al-Rashtah
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