Calculating one’s Zakaat after deducting liabilities
Q: Zaid contacts his travel agent on the 1st of Shabaan and obtains a quote to travel for umrah on the 1oth of Ramadaan. He immediately confirms and accepts this quotation of 100 000 but subject to him obtaining an Umrah visa. He may also cancel the booking at any time before 2nd of Ramadaan without any cost. His Zakaat year end is 15 Shabaan. May he deduct this 100 000 as a zakaat liability when calculating his Zakaat?
A: If he obtains the visa before the 15th of Shabaan then he will not include the R100 000 in his zakaatable assets and pay zakaat on it. On the contrary, if he obtains the visa after the 15th or he does not obtain the visa at all, then in both cases he should include the R100 000 in his zakaatable assets and pay zakaat on it.
And Allah Ta’ala (الله تعالى) knows best.
( وحولها ) أي الزكاة ( قمري ) بحر عن القنية ( لا شمسي ). (الدر المختار 2/294)
( وسببه ) أي سبب افتراضها ( ملك نصاب حولي ) نسبه للحول لحولانه عليه ( تام ) . ( الدر المختار 2/259)
وشرطه أي شرط افتراض أدائها ( حولان الحول ) وهو في ملكه ( وثمنية المال كالدراهم والدنانير ) . ( الدر المختار 2/267)
Checked & Approved: