Zakaat on mutilated and dye-stained banknotes

Q: Please advise regarding mutilated banknotes and dye-stained banknotes for ones Zakaat calculation.

“A banknote is mutilated when its condition is damaged by deterioration, fire or when it has been torn, defaced or has missing portions.” [… This commonly results from fires or termite infestations.

It is mentioned, “In terms of the South African Reserve Bank Act, Act No 90 of 1989, Section 14 (4) the Bank shall not be obliged to make any payment in respect of a torn banknote or a banknote which, in the opinion of the Bank, is mutilated and which may be tendered to it, may at its discretion however make a payment in respect of such banknote.” [… In order to replace such a ‘mutilated banknote,’ ones needs to apply to the South African Reserve Bank, where upon their inspection, full or half value of the mutilated note’s value may be given, or nothing at all. […

1. Assuming that a person does not wish to undergo this lengthy procedure of applying to the South African Reserve Bank in order to possibly replace such banknotes, but nevertheless still keeps such notes in his possession, should its value be included in his Zakaat calculation? Considering that he may apply for this replacement in the future.

2. A person has mutilated banknotes of a foreign currency. Like South African laws, the procedure of replacing them and their uselessness as legal tender are extremely similar. Such person has no intention of even replacing such foreign banknotes as the procedure would be too complex. Should these foreign, mutilated banknotes, be included in his Zakaat calculation?

3. Regarding dye-stained bank notes, it is a criminal offence in South Africa to even have possession of them – even if a person obviously did not commit the crime. Such dye-stained notes are not even accepted by the Reserve Bank. Should these dye-stained notes form part of ones Zakaat calculation? They are not legal tender.



1. Preferably, he should include these notes as long he anticipates that he will recover the full value of these notes.

2. As above.

3. If it is not possible to attach any value to it then it is not zakaatable.

And Allah Ta’ala (الله تعالى) knows best.


Answered by:

Mufti Ebrahim Salejee (Isipingo Beach)