Zakat Regulation

Zakat is Fard on Whom ?

    1) Payee of Zakat needs to be Muslim.
    2) Adult and have conscience.
    3) After meeting all basic/fundamental needs of one year if there remains additional/extra (Wealth equal to amount of Nisaab i.e. Gold amounting 87.2093 gm (7.5 tola) or Silver amounting of 610.4651 gm (52.5 tola) or price of wealth equal to the price of this amount of Gold/Silver.
    4) If the value of individual commodity or good is not equal to the amount of Nisaab, but the value of all the wealth together of that person collectively equals to the price of 610.4651 gm (52.5 tola) of Silver. Then Zakat has to be paid off.
    5) After deducting/deducing the debt/loan taken for family necessities, if there remains amount of wealth equal to the amount of nisab, then Zakat has to be paid.
    6) Though wealth of husband and wife remains together in one family, as ownership is different, Zakat has to be paid separately for their individual/own wealth.
    7) If the owner of the wealth dies before paying off his stipulated Zakat, then the inheritors will be considered the owner of the part of wealth that remains after paying off the Zakat.

To whom the Zakat can be given :

1) Fakir: Fakir is he who has very little asset.
2) Miskeen: Miskeen he whose income is less than his expenditure and cannot ask for their praise.
3) Officials who are engaged in collecting Zakat and serving.
4) New Muslims for their satisfaction: For leaving their previous religion they may be left away from family or society.
5) Getting free from loan: To meet their fundamental needs the people in debt can get Zakat.
6) To get free from slavery
7) Jihad: Those who are engaged in Jihad against Kaafir and Non Muslims to establish Islam.
8) Musafir: If a musafir get needy in special case although he has sufficient wealth at home.

To whom the Zakat cannot be given :

1) The Madrasha lead by Ulama-e-su (hypocrite Maolana) and are related to terrorism, fundamentalism and other Kufrism. Giving Zakat will not be valid and considered if it is given to those Madrasah.
2) Zakat may not be given to a man who is owner of Nisab (fixed limited) wealth or a rich man.
3) According to the the Imam and Mujtahid of Muta'akaddimin It is not allowed to take Zakat for the descendents of Hazrat Abbas, Jafor and Aqil Radiallahu Ta'ala Anhum of Banu Hashim of Quraish. But according to The Imaam and Mujtahid of Ahle Sunnat Wal Jamaat it is allowed (Halal).
4) Zakat can not be given to non Muslims.
5) The Zakat may be given to those Madrasa where there are Lillah boarding and orphanage. But where there is no Lillah boarding and orphanage Zakat can not be given to those Madrasa.
6) Zakat can not be given to poor parents, on behalf of children, husband and wife.
7) If the Zakat collector is appointed by the institution, for Lillah boarding or orphanage then the Zakat can not be given to that Zakat collector.
8) If an earning person is devoted to perform Nafl Salat, Saom (fasting) and other nafal prayers not earning himself then Zakat can not be given to him. But if he is suitable to take Zakat for having no income source then Zakat can be given to him.
9) Zakat can not be given to servants as their salary

Ushar or Zakat of crops, domestic animals/Livestocks and birds :

Zakat of agricultural products, fruits, domestic animals and birds is said 'Ushar' in Islamic terminology. Though there are differences in opinions either the lands of Bangladesh are 'Ushri' (Ushar payable or not, maximum opinions are in support of paying off Ushar.

Nisab of crops and conditions of Ushar :

According to Imamul Aa'zam Abu Haneefa Rahmatullahi 'Alaihi, the Ushar has to be payed off. Though already payed off, the production is more or less whatever it is and even tax of land is already payed off. Ushar has to be paid off in every harvest if the crop is produced more than once a year, Ushar of leased land has to be paid off by less and leaser individually.

Who will pay the Zakat for the wealth and ornaments of husband and wife ?

Though the wish of husband and wife are considered as of a same family as their ownership is separate. Their Zakat should have to be paid off separately. Wife has to pay off Zakat by selling some of her ornaments or saving money from retail expense if she has no wealth except ornaments. If husband pays Zakat of ornaments on behalf of wife Zakat would be paid off.

From when Zakat have to be calculated ?

Zakat becomes Fard (compulsory) at the end of Lunar year and to calculate the Zakat at the end of lunar year is Wajib. The calculation would not be accurate if it is calculated based on English or Bengali year. This condition is only application for Zakat payable wealth, goods and money; not for agriculture products, honey and mineral products. The Zakat of crops must be paid after reaping at every harvest.

Kaza or unpaid Zakat of previous years :

If there is any unpaid Zakat of last few years then it would be counted as debt. This unpaid Zakat has to be paid before paying off the Zakat of current year. A specific date within an astronomical moon year has to be fixed for calculating the Zakat. For making the calculation easy, the Zakat can be calculated the first date of Ramadan Shareef every year. Due to Rahmat of Ramdan Shareef, Allah Pak gives seventy times more Sawaab at this time.