Question:
Assalamu Alaikum wa Rahmatullahi wa Barakatuh,
I follow the Hanafi madhhab and would appreciate guidance on historical Zakat and the repayment of outstanding Zakat.
I would appreciate guidance on the following questions:
1. Calculating past Zakat: How should a person reconstruct their historical Zakat liability when they know approximately how much wealth they had initially, but cannot establish their exact balances for every subsequent year? Is it permissible to use reasonable estimates?
2. Outstanding Zakat: If a person discovers that they owe a substantial amount of Zakat from previous years, how should that amount be calculated and accounted for in subsequent years?
3. Affordability and repayment: If a person has wealth and savings but has a low income or limited monthly disposable income, making it difficult to pay their outstanding Zakat immediately, what does Hanafi fiqh require? Must they pay the entire amount from their savings, or may they settle it through instalments if they genuinely cannot afford immediate payment?
4. Essential expenses: How should a person balance their outstanding Zakat obligations with essential living expenses, accommodation costs and the need to maintain a reasonable emergency reserve?
5. Current and past Zakat: If a person can afford their current Zakat payments but cannot afford additional payments towards historical Zakat, how should they prioritise and approach repayment?
I would be grateful for guidance based on reliable Hanafi scholarship, particularly regarding the practical steps a person should take when they cannot afford to settle their historical Zakat immediately.
Jazakumullahu Khairan for your assistance.
Answer:
In the Name of Allah, the Most Gracious, the Most Merciful.
As-Salāmu ‘Alaykum Wa-Rahmatullāhi Wa-Barakātuh.
Outstanding Zakah from previous years must be calculated and paid. If exact records are unavailable, one should make a careful estimate and pay slightly more to ensure that the liability is covered. One should sincerely repent and seek Allah’s forgiveness for past negligence.[1]
If the full amount cannot be paid immediately, it is permissible to pay the outstanding Zakah in instalments, making regular payments until the liability is cleared. Current Zakah must also be paid when due, either in full or in instalments. One should make a practical plan to balance essential living expenses with current and outstanding Zakah payments.
Keep a record of all payments to ensure that the full liability Zakah is discharged. Also, make a bequest stating the amount of unpaid Zakah so that, in the event of your death, your heirs can arrange for it to be paid from one-third of your estate.[2]
And Allah Ta’ala Knows Best.
| Baba Abu Bakr
Student Darul Iftaa Accra, Ghana |
Abdour-Rahmaan Lim Voon Heek
Student Darul Iftaa |
Checked and Approved by,
Mufti Muhammad Zakariyya Desai.
