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Is a Property Purchased to Resell and Thereafter Leased but Still on the Market For Sale Zakatable?

Answered as per Hanafi Fiqh by Darulfiqh.com

Question:

Is a property purchased to resell and thereafter leased for short-term but still on the market for sale Zakatable?

In the Name of Allah, the Most Gracious, the Most Merciful.

As-salāmu ‘alaykum wa-rahmatullāhi wa-barakātuh.

Answer:

A property purchased to resell but then leased in the interim whilst maintaining the intention to resell is Zakatable.

The Fiqh (jurisprudence of the answer):

Zakat is payable on what is termed Māl Nāmi (growing wealth), whether the growth is actual, such as through reproduction or sale (Tijārah), or is potential by virtue of having the ability to effect increase through possession.[1]  Gold, silver and their substitute currency are naturally subject to growth and so require no intention (niyyah) whilst all other wealth [excluding animals pastured for their milk and offspring], such as property, requires intention to sell for it to become Māl Nāmī.  This intention of sale must be made at the time of a commutative acquisition.[2]  Then, as long as the intention for sale remains, the property remains Māl Nāmi and continues to be Zakatable.  It is possible to add a further intention whilst also maintaining the intention of sale.  The Fuqahā’ give an example wherein an item acquired for sale is then intended and used for personal use for a number of years but the intention of sale also remains.[3]  The Fuqahā’ state that, as long as he continues with his intention of sale, the item will be Zakatable. The reason for this is that, as long as the intention for sale remains, the item remains Māl Nāmi, which is what makes it liable for Zakat.

Therefore, any property acquired through a commutative contract to resell and thereafter leased for a period whilst maintaining the intention of resale remains Māl Nāmī and continues to be liable for Zakat.

However, if the intention to sell is cancelled, the property will no longer be liable to Zakat as it is no longer Māl Nāmī.  Imām al-‘Aynī rahimahullah states that intention alone is not sufficient to effect a change in ruling.  It must be accompanied by an action.  Trade requires a positive action whilst non-trade does not require a positive action.  Rather, a negative action such as ceasing trade (ترك التجارة) is also sufficient.  An intention accompanied by action, positive or negative, is sufficient to remove it from being for trade[4]. Therefore, if the intention to sell is cancelled and changes instead to personal use or lease, the property is no longer liable to Zakat.

And Allah Ta’ālā Alone Knows Best

Mufti Faraz Adam 
www.darulfiqh.com
 
The answer is correct.
Checked and approved by
Mufti Mohammed Zubair Butt
 
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[1]  ( قَوْلُهُ نَامٍ وَلَوْ تَقْدِيرًا ) النَّمَاءُ فِي اللُّغَةِ بِالْمَدِّ : الزِّيَادَةُ ، وَالْقَصْرُ بِالْهَمْزِ خَطَأٌ ، يُقَالُ : نَمَا الْمَالُ يَنْمِي نَمَاءً وَيَنْمُو نُمُوًّا وَأَنْمَاهُ اللَّهُ – تَعَالَى – كَذَا فِي الْمُغْرِبِ .وَفِي الشَّرْعِ : هُوَ نَوْعَانِ : حَقِيقِيٌّ وَتَقْدِيرِيٌّ ؛ فَالْحَقِيقِيُّ الزِّيَادَةُ بِالتَّوَالُدِ وَالتَّنَاسُلِ وَالتِّجَارَاتِ ، وَالتَّقْدِيرِيُّ تَمَكُّنُهُ مِنْ الزِّيَادَةِ بِكَوْنِ الْمَالِ فِي يَدِهِ أَوْ يَدِ نَائِبِهِ. بَحْرٌ.  (حاشية ابن عابدين ج 2 ص 263 ط أيج أيم سعيد)

[2] ( وَثَمَنِيَّةُ الْمَالِ كَالدَّرَاهِمِ وَالدَّنَانِيرِ ) لِتَعَيُّنِهِمَا لِلتِّجَارَةِ بِأَصْلِ الْخِلْقَةِ فَتَلْزَمُ الزَّكَاةُ كَيْفَمَا أَمْسَكَهُمَا وَلَوْ لِلنَّفَقَةِ ( أَوْ السَّوْمُ ) بِقَيْدِهَا الْآتِي ( أَوْ نِيَّةُ التِّجَارَةِ ) فِي الْعُرُوضِ ، إمَّا صَرِيحًا وَلَا بُدَّ مِنْ مُقَارَنَتِهَا لِعَقْدِ التِّجَارَةِ كَمَا سَيَجِيءُ ، أَوْ دَلَالَةً بِأَنْ يَشْتَرِيَ عَيْنًا بِعَرَضِ التِّجَارَةِ أَوْ يُؤَاجِرُ دَارِهِ الَّتِي لِلتِّجَارَةِ بِعَرَضٍ فَتَصِيرُ لِلتِّجَارَةِ بِلَا نِيَّةٍ صَرِيحًا.  (الدر المختار ج 2 ص 267 ط أيج أيم سعيد)

[3]  قَوْلُهُ فَنَوَى بَعْدَ ذَلِكَ خِدْمَتَهُ) أَيْ، وَأَنْ لَا يَبْقَى لِلتِّجَارَةِ لِمَا فِي الْخَانِيَّةِ عَبْدُ التِّجَارَةِ: إذَا أَرَادَ أَنْ يَسْتَخْدِمَهُ سَنَتَيْنِ فَاسْتَخْدَمَهُ فَهُوَ لِلتِّجَارَةِ عَلَى حَالِهِ إلَّا أَنْ يَنْوِيَ أَنْ يُخْرِجَهُ مِنْ التِّجَارَةِ وَيَجْعَلَهُ لِلْخِدْمَةِ. اهـ. (حاشية ابن عابدين ج 2 ص 272 ط أيج أيم سعيد)

قال: وهذا بمنزلة رجل له عبد للتجارة أراد أن يستخدمه سنين، فاستخدمه، فهو للتجارة على حاله، وفيه زكاة التجارة إلا أن ينوي أن يخرجه عن التجارة ويجعله للخدمة.  (المحيط البرهاني)

[4]  (ومن اشترى جارية للتجارة ونواها للخدمة بطلت عنها الزكاة لاتصال النية بالعمل وهو ترك التجارة) ش: لأن النية إذا كانت مقرونة بالعمل كانت واجبة الاعتبار؛ لأن النية لتمييز ما اختلف من أنواع الفعل فلا تتصور مع عدم الفعل، والتجارة عمل مخصوص، والاستخدام ترك ذلك العمل، ولما نواها للخدمة وترك التجارة فيها اتصل المنوي بالعمل الذي هو إمساك الاستخدام فيعتبر فتبطل الزكاة. (البناية ج 3 ص 309 دار الفكر)

ومن اشترى جارية للتجارة ونواها للخدمة بطلت عنها الزكاة ” لاتصال النية بالعمل وهو ترك التجارة ” وإن نواها للتجارة بعد ذلك لم تكن للتجارة حتى يبيعها فيكون في ثمنها زكاة ” لأن النية لم تتصل بالعمل إذ هو لم يتجر فلم تعتبر ولهذا يصير المسافر مقيما بمجرد النية ولا يصير المقيم مسافرا إلا بالسفر ” وإن اشترى شيئا ونواه للتجارة كان للتجارة لاتصال النية بالعمل بخلاف ما إذا ورث ونوى التجارة ” لأنه لا عمل منه ولو ملكه بالهبة أو بالوصية أو النكاح أو الخلع أو الصلح عن القود ونواه للتجارة كان للتجارة عند أبي يوسف رحمه الله لاقترانها بالعمل وعند محمد لا يصير للتجارة لأنها لم تقارن عمل التجارة وقيل الاختلاف على عكسه (الهداية)

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