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Fiqh al-Zakat — The Jurisprudence of Zakat: Nisab, Categories, and Contemporary Questions

فِقهُ الزَّكَاة — فِقهُ الزَّكَاة: النِّصَابُ وَالمَصَارِفُ وَالمَسَائِلُ المُعَاصِرَة
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Fiqh al-Zakat (فِقهُ الزَّكَاة — the jurisprudence of zakat; from *zaka* — to grow/purify; 2.5% on most zakatable wealth) is the detailed legal framework for calculating, distributing, and discharging the third pillar of Islam. The Quran's most specific verse on zakat specifies its eight recipient categories: *'Zakah expenditures are only for the poor and the needy, and for those employed to collect [zakat] and for bringing hearts together [for Islam] and for freeing captives [or slaves] and for those in debt and for the cause of Allah and for the [stranded] traveler.'* (9:60) The key legal concept is *nisab* — the minimum threshold of wealth below which zakat is not obligatory — and *hawl* — the one-year holding period during which the wealth must remain above nisab for zakat to be due.

Nisab — The Threshold

Gold: 20 mithqals (approx. 85 grams gold); zakat rate: 2.5% Silver: 200 dirhams (approx. 595 grams silver); zakat rate: 2.5% Trade goods: valued against the nisab of silver (Hanafi) or gold (majority) Livestock:

The Eight Categories of Recipients (9:60)

  1. Al-Fuqara’ (the poor): those who have some means but not enough for basic needs
  2. Al-Masakin (the needy): those who have nothing — some scholars consider fuqara’ worse off than masakin; others reverse this
  3. Al-‘Amilun ‘alayha (zakat administrators): those employed to collect, manage, and distribute zakat — a Quranic legitimization of an administrative system
  4. Al-Mu’allafat Qulubuhum (those whose hearts are inclined): new Muslims or allies whose loyalty and integration is served by zakat support
  5. Fi al-Riqab (for freeing slaves/captives): historically manumission; contemporary applications include ransoming captives
  6. Al-Gharimun (the indebted): those in debt not incurred through frivolity; contemporary application includes student loan default and medical debt
  7. Fi Sabil Allah (in the cause of Allah): historically jihad fighters; contemporary scholars extend this to Islamic education, da’wa, public interest projects
  8. Ibn al-Sabil (the stranded traveler): one who is away from home and has run out of resources

Contemporary Questions

Salary-based zakat: When and how does a salaried employee pay zakat on income? The majority position: treat salary as trade goods — after accumulation above nisab for a full hawl. Some contemporary scholars: pay at source (2.5% of salary monthly or annually) for simplicity and compliance.

Stocks and investment portfolios: Value the portfolio at its current market value; if above nisab and held for hawl, 2.5% is due.

Pension funds and retirement accounts: Scholarly debate — many hold that inaccessible funds are not zakatable until accessible.

See also: Zakat And Khums, Fiqh Overview, Fiqh Madhabs, Sadaqa Al Fitr, Kafara, Maqasid Al Shariah

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