Q. "Mr."A"is
Sahib-e-Nisab and pays zakah regularly. Say, in 1989 he paid his zakah,
and when the valuation date came in 1990, his financial condition became
adverse. Consequently, he did not have the minimum wealth which is liable
to zakah. In other words, on the valuation date, he again became Sahib-e-Nisab.
Now, the question is, whether Mr. "A" should pay the zakah of
the wealth accumulated on his previous valuation date when it comes in
1992 or by virtue of his becom- ing Sahib-e-nisab after a gap of two years,
he should let one year pass on his new wealth and then pay the zakah?"
(Mohammad
Yousuf Ghani, Karachi)
A. In this case, the previous valuation date will not be applicable
for the purpose of calculation of zakah. He will be liable to pay zakah
after one full lunar year will pass on his newly acquired nisab of zakah.
The principle is that the valuation date, for the purpose of zakah, is
the day on which the person acquires the amount of nisab for the first
time. This valuation date will remain applicable as long as he remains
Sahib-e-Nisab and he shall calculate his zakah on the basis of the valuation
of his assets on that date each year. For example, Mr.A became Sahib-e-
Nisab for the first time on the 1st of Muharram in 1408 A.H. Now, he shall
calculate his zakah on the 1st of Muharram in 1409 A.H. if he is still
Sahib-e-Nisab on the that date. Thus, the first of Muharram is his valuation
date for all the following years as long as he remains Sahib-e-Nisab.
He will calculate his zakah on the first of Muharram each year.
If he does not remain Sahib-e-Nisab on the first of Muharram in any of
the following years then the first of Muharram will case to be his valuation
date. Therefore, if he acquires the nisab once again, the zakah will be
subject to the new valuation date i.e. the date on which he acquires the
nisab second time.
Consequently, in the above example if "A" remained Sahib-e-Nisab
upto Ramadaan 1410, then he lost the Nisab, he will not value his assets
for the calculation of zakah on the first of Muharram 1411, because he
is not a Sahib-e-Nisab. However, if he acquires the nisab once again on
the first of Rabi'ul-Awwal, 1411, and remains as such on the first of
Rabi' ul-Awwal 1412, which will be his new valuation date. This new date
will remain effective as long as he remains Sahib-e- Nisab on this date
each year, and will change only when he ceases to be Sahib-e-Nisab on
the first of Rabi'ul-Awwal in all of the following years.
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