The author of al-Mughm states that: “Merchandise can only be considered as trading goods for two reasons:
1. The actual possession of merchandise is acquired by an act such as a commercial transaction, marriage, divorce demanded by the wife (khul’), acceptance of a gift, bequest, booty, and other lawful acquisition. This is because that which is not subject to zakah cannot be considered as so subsequent to its possession on the basis of Niyyah (Intention) only, as, for example, in the case of fasting. It does not make any difference whether a person came to possess such items by buying them or not because his possession is by an act similar to inheritance.
2. The goods are intended, at the time of possession, for trade. These are considered as non-trade goods even though the person intends to use them later for trade.
However, if he possesses these goods through inheritance and intends them for trade, they are not considered as trade goods because the determining factor in such cases is the status of acquisition, not the temporary state of trade. Mere intention will not provide a valid reason to change its status. For example, if a person intends to travel without embarking upon it, then the mere expression of his intention will not constitute the act of traveling. Likewise, if a person bought merchandise for trade and then intended it for possession, it would be considered as such and zakah will not be paid on it.
How is Zakah on Trade Money to be Paid
One who possesses merchandise with a nisab for a year should pay zakah on it, the amount of which is a quarter of a tenth of its value. This should be done by a businessman every year. However, the period of a year does not come into effect unless his inventory constitutes a nisab.
Assuming a businessman possesses merchandise short of a nisab and part of a year has passed, his inventory subsequently increases through an unusual rise in value (because of supply and demand or through price fluctuation) so that it constitutes a nisab; or he sold merchandise for the price of a nisab; or during the course of the year he comes to possess other merchandise which, together with his previous amount, completes a nisab; then, the hawl (for the purpose of zakah) starts at that time, and the time elapsed is not taken into consideration. This is the view of the Hanafiyyah, ath-Thauri, ash-Shaf’i, Ishaq, Abu ‘Ubaid, Abu Thaur, and Ibn al-Munzhir.
According to Abu Hanifah, if the merchandise in possession constitutes a nisab at the beginning of the year and also at the end, zakah will still be applicable even though the nisab might have decreased within that time. The reason is that it is difficult to ascertain its completeness in the intervening period.
The Hanbaliyyah hold that if the merchandise decreases during the course of the year and increases again until it constitutes a nisab, the (requisite) period of a year starts all over again because it has been interrupted in its course by the decrease.
Zakah on plants and fruit
Allah has made zakah obligatory on plants and fruit, for He says: “O you who believe! Spend of the good things which you have earned and of that which We bring forth from the earth” [al-Baqarah 267]. Zakah is called expenditure (Nafaqah). Giving the justification for paying zakah on produce, Allah says: “He it is who produces gardens trellised and untrellised, and the date palm and the crops of diverse flavors, and the olive, and the pomegranate, like and unlike. Eat of the fruit thereof when it produces fruit, and pay its due upon the harvest day” [al-An’am 141]. In his explanation of the word Haqq (due) in the preceding ‘ayah, Ibn ‘Abbas says that by haqq is meant both the obligatory zakah and the ‘Ushr (tithe) and the half-tithe.
Zakah on Plants and Fruits at the Time of the Prophet
During the time of the Prophet, upon whom be peace, zakah was levied on wheat, barley, dates, and raisins.
Abu Burdah related from Abu Musa and Mu’azh that when the Messenger of Allah, upon whom be peace, sent the (latter two) to Yemen to teach its inhabitants Islam, he commanded them to levy sadaqah only on wheat, barley, dates, and raisins. This hadith is related by ad-Daraqutni, al-Hakim, at-Tabarani, and al-Baihaqi.
Commenting on the status of the report, al-Baihaqi says that its chain is Muttasil (uninterrupted) and its narrators are credible.
Whether sadaqah on such items should be considered zakah or not, Ibn al-Munzhir and ibn ‘Abd al-Barr say: “The scholars are of the opinion that sadaqah is obligatory on wheat, barley, dates, and raisins.” This opinion has its roots in a saying by Ibn Majah that the Messenger, upon whom be peace, regulated the payment of zakah on wheat, barley, dates, raisins and corn. Muhammad ibn ‘Ubaidullah al-’Arzumi, a narrator in its chain, however, is of questionable status in the eyes of the scholars, and as such, his report is not credible.
Plants and Fruits Which Were Not Subject to Zakah
Zakah was not levied on vegetables or fruit, with the exception of grapes and fresh dates (rutab). ‘Ata ibn as-Sa’ib reported that ‘Abdullah ibn al-Mughirah wanted to levy sadaqah on Musa ibn Talha’s vegetables. The latter objected, saying: “You have no right to do that. The Messenger of Allah used to say: ‘There is no sadaqah on this [vegetables].’ “This is related by ad-Daraqutni, al-Hakim, and al-Athram in his Sunan. This hadith is Mursal.
Musa ibn Talhah says: “Five things [which were subject to zakah] were mentioned by the Messenger of Allah, (SAW): barley, wheat, salt [a kind of barley having no husk], raisins, and dates. Whatever else the land produces is not subject to the ‘ushr. It is also reported that Mu’azh did not levy sadaqah on vegetables.”
Commenting on the status of these reports, al-Baihaqi says: “All of these hadith are of the mursal kind but were reported from different authorities. Nevertheless, they confirm each other.” The hadith on this subject include the sayings of ‘Umar, ‘Ali, and ‘Aishah.
Al-Athram narrated that one of Caliph ‘Umar’s governors wrote to him concerning grape plantations, including peaches and pomegranates which produced twice as much harvest as the grapes. He wrote back: “There is no ‘ushr (tithe) on them. They pertain to ‘Udah–items that cannot be distributed in inheritance.”
At-Tirmizhi agrees with the preceding and says: “The practice [based upon this] among most jurists is not to levy sadaqah on vegetables.” Al-Qurtubi also supports this: “Zakah is to be levied on the Muqtat [land products used as stable food] and not on vegetables.” In at-Ta’if, they used to grow pomegranates, peaches, and citrus, but there is no confirmation that the Prophet and his successors levied zakah on them.
Ibn al-Qayyim contends: “It was not his [the Prophet’s] practice to levy zakah on horses, slaves, mules, donkeys, and vegetables, melons, cucumbers, and fruits, which cannot be stored or measured by capacity. The only exceptions were grapes and fresh dates. On the latter two kinds, zakah was levied as a whole, without differentiation whether or not they were dry.”
To be continued
