Answered by Shaykh Yūsuf Badāt
Question:
If I earn £300 a year which I deposit in my bank account. At the end of the year, I have £150 due to money spent on clothes and food etc. would I pay zakāt on the £300 or £150?
Answer:
بِسْمِ اللهِ الرَّحْمنِ الرَّحِيْم
In the name of Allāh, Most Gracious, Most Merciful.
Jazāk Allāh Khayr/ Thank you for contacting Mathābah Institute.
A believer is obliged to discharge zakāh on the total amount they have in savings at the conclusion of their lunar year, provided it is equal to or more than the niṣāb (amount that obligates zakāh). Therefore, if there is only £150 in your account, then you will discharge 2.5% of that as zakāh. Zakāh is not discharged for money that one has spent during the year prior to one’s year-end for zakāh. Zakāh is applicable to amounts that are currently present in one’s accounts on the day they are due for zakāh upon one’s year’s end. – (See: Rad Al-Muḥtār, Vol 2, Page 257[1] and 259[2], Dār Al-Fikr, Mukhtaṣar Al-Qudūrī, Page 51, Dār Al-Kutub Al-‘Ilmīyyah[3])
“Take alms out of their wealth to cleanse them and purify them, and pray for them; your prayer will be a comfort to them. God is all hearing, all knowing.” – (Qur’ān 9:103)[4]
The Messenger of Allāh (peace and blessing be with him) stated, “Instruct them that verily Allāh has made zakāh obligatory for them which is to be collected from the wealthy amongst them and distributed to their needy ones.” – (Ṣaḥīḥ Muslim 19)[5]
Only Allāh knows best
[1] وَشَرْطُ افْتِرَاضِهَا عَقْلٌ وَبُلُوغٌ وَإِسْلَامٌ وَحُرِّيَّةٌ وَالْعِلْمُ بِهِ وَلَوْ حُكْمًا كَكَوْنِهِ فِي دَارِنَا متمن وَسَبَبُهُ أَيْ سَبَبُ افْتِرَاضِهَا مِلْكُ نِصَابٍ حَوْلِيٍّ نِسْبَةً لِلْحَوْلِ لِحَوَلَانِهِ عَلَيْهِ تَامٌّ – كتاب الدر المختار وحاشية ابن عابدين رد المحتار ج٢/ ص ٢٥٧ دار الفكر
[2] سَبَبُ افْتِرَاضِهَا مِلْكُ نِصَابٍ حَوْلِيٍّ نِسْبَةً لِلْحَوْلِ لِحَوَلَانِهِ عَلَيْهِ – كتاب الدر المختار وحاشية ابن عابدين ج٢ /ص ٢٥٩ دار الفكر
[3] الزكاة واجبة على الحر المسلم البالغ العاقل إذا ملك نصابا ملكا تاما وحال عليه الحول – كتاب مختصر القدوري ص٥١ دار الكتب العلمية
[4] خُذْ مِنْ أَمْوَالِهِمْ صَدَقَةً تُطَهِّرُهُمْ وَتُزَكِّيهِمْ بِهَا – سورة التوبة ١٠٣
[5] فَأَخْبِرْهُمْ أَنَّ اللَّهَ قَدْ فَرَضَ عَلَيْهِمْ زَكَاةً تُؤْخَذُ مِنْ أَغْنِيَائِهِمْ فَتُرَدُّ عَلَى فُقَرَائِهِمْ – اخرجه مسلم ١٩