Question:
Can a debt be relieved as a form of Zakat payment?
In the Name of Allah, the Most Gracious, the Most Merciful.
As-salāmu ‘alaykum wa-rahmatullāhi wa-barakātuh.
The Answer:
The only time forgiveness of a debt can be considered as Zakat is when one only has assets in the form of debt receivables and he forgives the entire debt as a Zakat payment[1]. For example, the Nisab is £200 and a person has no other form of wealth besides a debt owed to him which is £200, he will be liable to pay Zakat as he has a debt receivable which is a Zakatable asset. If he wants to pay Zakat by forgiving the debt, he will have to forgive the entire £200 for the forgiveness of debt to qualify as a Zakat payment. He cannot forgive 2.5% of the debt as a Zakat payment.
To understand the above, one must first comprehend the different methods in which Zakatable assets are formed. One’s total Zakatable assets can be formed in three ways[2]:
1) Zakatable assets in one’s physical or constructive possession. This incorporates cash in one’s wallet, savings in a bank account, investments etc.
2) Zakatable assets not in one’s physical or constructive possession. An example of this is a receivable or debt owed to a creditor. Such a receivable and debt is a Zakatable asset which the creditor has to pay Zakat on despite not having possession of it.
3) Zakatable assets composed of assets in one’s physical or constructive possession and other assets not in one’s possession. An example of this would be a person who has cash equalling the nisab and also has a debt owed to him.
When somebody has Zakat assets formed from Zakatable assets in hand and debt owed to him, he cannot forgive any amount of a debt owed to him as a Zakat payment. This is due to the following reasons:
1) The Fuqahā’ (jurists) consider this as a subprime (Nāqiṣ) payment in lieu of a prime payment. Paying Zakat by forgiveness of a debt is a subprime payment of Zakat because a debt receivable is subprime in terms of wealth in relation to cash in hand which is a prime (Kāmil) Zakatable asset. A debt is inferior in relation to cash in hand.
2) It is not permissible to pay Zakat by transferral & forgiveness of a debt for Zakatable assets which are in one’s possession. If one forgives a portion of a debt for Zakat, he will be paying a subprime form of wealth in lieu of a prime form of wealth. Zakat will be paid by an inferior type of wealth for a superior form of wealth which is not permissible.
3) The jurists further state that it is not permissible to forgive part of a debt as Zakat after which the rest of the debt will be recovered at a later date[3]. This is because the debt in its current form is a subprime form of wealth which will eventually become a prime form of wealth upon receiving. Thus, ultimately it will be a Zakat payment in the form of subprime wealth for prime wealth. Therefore, 2.5% of a debt cannot be forgiven as a Zakat payment.
And Allah Ta’ālā Alone Knows Best
Mufti Faraz Adam,
www.darulfiqh.com
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[1] وَإِنْ كَانَ عَنْ دَيْنٍ لَا يَصِيرُ عَيْنًا يَجُوزُ بِأَنْ كَانَ لَهُ عَلَى فَقِيرٍ مِائَتَا دِرْهَمٍ دَيْنٍ فَحَالَ عَلَيْهَا الْحَوْلُ فَوَهَبَ مِنْهُ الْمِائَتَيْنِ يَنْوِي عَنْ الزَّكَاةِ؛ لِأَنَّ هَذَا دَيْنٌ لَا يَنْقَلِبُ عَيْنًا فَلَا يَظْهَرُ فِي الْآخِرَةِ أَنَّ هَذَا أَدَاءُ الدَّيْنِ عَنْ الْعَيْنِ فَلَا يَظْهَرُ أَنَّهُ أَدَاءُ النَّاقِصِ عَنْ الْكَامِلِ فَيَجُوزُ هَذَا إذَا كَانَ مَنْ عَلَيْهِ الدَّيْنُ فَقِيرًا فَوَهَبَ الْمِائَتَيْنِ لَهُ أَوْ تَصَدَّقَ بِهَا عَلَيْهِ (بدائع الصنائع ج 2 ص 43 ط دار الكتب)
لَكِنَّ الدَّيْنَ إمَّا أَنْ يَسْقُطَ بِالزَّكَاةِ أَوْ يَبْقَى مُسْتَحَقَّ الْقَبْضِ بَعْدَهَا فَتَصِيرُ خَمْسَةً فَيَجُوزُ الْأَدَاءُ فِي ثَلَاثَةٍ: الْأُولَى أَدَاءُ الدَّيْنِ عَنْ دَيْنٍ سَقَطَ بِهَا كَمَا مُثِّلَ مِنْ إبْرَاءِ الْفَقِيرِ عَنْ كُلِّ النِّصَابِ. الثَّانِيَةُ أَدَاءُ الْعَيْنِ عَنْ الْعَيْنِ كَنَقْدٍ حَاضِرٍ عَنْ نَقْدٍ أَوْ عَرَضٍ حَاضِرٍ. الثَّالِثَةُ أَدَاءُ الْعَيْنِ عَنْ الدَّيْنِ كَنَقْدٍ حَاضِرٍ عَنْ نِصَابِ دَيْنٍ (حاشية ابن عابدين ج 2 ص 270-271 ط أيج أيم سعيد)
وَإِنْ كَانَ مَالُ الزَّكَاةِ دَيْنًا فَجُمْلَةُ الْكَلَامِ فِيهِ أَدَاءُ الْعَيْنِ عَنْ الْعَيْنِ جَائِزٌ بِأَنْ كَانَ لَهُ مِائَتَا دِرْهَمٍ عَيْنٍ فَحَالَ عَلَيْهَا الْحَوْلُ فَأَدَّى خَمْسَةً مِنْهَا؛ لِأَنَّهُ أَدَاءُ الْكَامِلِ عَنْ الْكَامِلِ فَقَدْ أَدَّى مَا وَجَبَ عَلَيْهِ فَيَخْرُجُ عَنْ الْوَاجِبِ.
وَكَذَا إذَا أَدَّى الْعَيْنَ عَنْ الدَّيْنِ بِأَنْ كَانَ لَهُ مِائَتَا دِرْهَمٍ دَيْنٌ فَحَالَ عَلَيْهَا الْحَوْلُ وَوَجَبَتْ فِيهَا الزَّكَاةُ فَأَدَّى خَمْسَةً عَيْنًا عَنْ الدَّيْنِ؛ لِأَنَّهُ أَدَاءُ الْكَامِلِ عَنْ النَّاقِصِ؛ لِأَنَّ الْعَيْنَ مَالٌ بِنَفْسِهِ وَمَالِيَّةُ الدَّيْنِ لِاعْتِبَارِ تَعَيُّنِهِ فِي الْعَاقِبَةِ.
وَكَذَا الْعَيْنُ قَابِلٌ لِلتَّمْلِيكِ مِنْ جَمِيعِ النَّاسِ وَالدَّيْنُ لَا يَقْبَلُ التَّمْلِيكَ لِغَيْرِ مَنْ عَلَيْهِ الدَّيْنُ، وَأَدَاءُ الدَّيْنِ عَنْ الْعَيْنِ لَا يَجُوزُ بِأَنْ كَانَ لَهُ عَلَى فَقِيرٍ خَمْسَةُ دَرَاهِمَ وَلَهُ مِائَتَا دِرْهَمٍ عَيْنٍ حَالَ عَلَيْهَا الْحَوْلُ فَتَصَدَّقَ بِالْخَمْسَةِ عَلَى الْفَقِيرِ نَاوِيًا عَنْ زَكَاةِ الْمِائَتَيْنِ؛ لِأَنَّهُ أَدَاءُ النَّاقِصِ عَنْ الْكَامِلِ فَلَا يَخْرُجُ عَمَّا عَلَيْهِ، وَالْحِيلَةُ فِي الْجَوَازِ أَنْ يَتَصَدَّقَ عَلَيْهِ بِخَمْسَةِ دَرَاهِمَ عَيْنٍ يَنْوِي عَنْ زَكَاةِ الْمِائَتَيْنِ ثُمَّ يَأْخُذُهَا مِنْهُ قَضَاءً عَنْ دَيْنِهِ فَيَجُوزُ وَيَحِلُّ لَهُ ذَلِكَ.
وَأَمَّا أَدَاءُ الدَّيْنِ عَنْ الدَّيْنِ فَإِنْ كَانَ عَنْ دَيْنٍ يَصِيرُ عَيْنًا لَا يَجُوزُ بِأَنْ كَانَ لَهُ عَلَى فَقِيرٍ خَمْسَةُ دَرَاهِمَ دَيْنٍ وَلَهُ عَلَى رَجُلٍ آخَرَ مِائَتَا دِرْهَمٍ فَحَالَ عَلَيْهَا الْحَوْلُ فَتَصَدَّقَ بِهَذِهِ الْخَمْسَةِ عَلَى مَنْ عَلَيْهِ نَاوِيًا عَنْ زَكَاةِ الْمِائَتَيْنِ؛ لِأَنَّ الْمِائَتَيْنِ تَصِيرُ عَيْنًا بِالِاسْتِيفَاءِ فَتَبَيَّنَ فِي الْآخِرَةِ أَنَّ هَذَا أَدَاءُ الدَّيْنِ عَنْ الْعَيْنِ وَأَنَّهُ لَا يَجُوزُ لِمَا بَيَّنَّا.
وَإِنْ كَانَ عَنْ دَيْنٍ لَا يَصِيرُ عَيْنًا يَجُوزُ بِأَنْ كَانَ لَهُ عَلَى فَقِيرٍ مِائَتَا دِرْهَمٍ دَيْنٍ فَحَالَ عَلَيْهَا الْحَوْلُ فَوَهَبَ مِنْهُ الْمِائَتَيْنِ يَنْوِي عَنْ الزَّكَاةِ؛ لِأَنَّ هَذَا دَيْنٌ لَا يَنْقَلِبُ عَيْنًا فَلَا يَظْهَرُ فِي الْآخِرَةِ أَنَّ هَذَا أَدَاءُ الدَّيْنِ عَنْ الْعَيْنِ فَلَا يَظْهَرُ أَنَّهُ أَدَاءُ النَّاقِصِ عَنْ الْكَامِلِ فَيَجُوزُ هَذَا إذَا كَانَ مَنْ عَلَيْهِ الدَّيْنُ فَقِيرًا فَوَهَبَ الْمِائَتَيْنِ لَهُ أَوْ تَصَدَّقَ بِهَا عَلَيْهِ (بدائع الصنائع ج 2 ص 43 ط دار الكتب)
(قَوْلُهُ وَاعْلَمْ إلَخْ) الْمُرَادُ بِالدَّيْنِ مَا كَانَ ثَابِتًا فِي الذِّمَّةِ مِنْ مَالِ الزَّكَاةِ وَبِالْعَيْنِ مَا كَانَ قَائِمًا فِي مِلْكِهِ مِنْ نُقُودٍ وَعُرُوضٍ، وَالْقِسْمَةُ رُبَاعِيَّةٌ؛ لِأَنَّ الزَّكَاةَ إمَّا أَنْ تَكُونَ دَيْنًا أَوْ عَيْنًا، وَالْمَالُ الْمُزَكَّى كَذَلِكَ، لَكِنَّ الدَّيْنَ إمَّا أَنْ يَسْقُطَ بِالزَّكَاةِ أَوْ يَبْقَى مُسْتَحَقَّ الْقَبْضِ بَعْدَهَا فَتَصِيرُ خَمْسَةً فَيَجُوزُ الْأَدَاءُ فِي ثَلَاثَةٍ: الْأُولَى أَدَاءُ الدَّيْنِ عَنْ دَيْنٍ سَقَطَ بِهَا كَمَا مُثِّلَ مِنْ إبْرَاءِ الْفَقِيرِ عَنْ كُلِّ النِّصَابِ. الثَّانِيَةُ أَدَاءُ الْعَيْنِ عَنْ الْعَيْنِ كَنَقْدٍ حَاضِرٍ عَنْ نَقْدٍ أَوْ عَرَضٍ حَاضِرٍ. الثَّالِثَةُ أَدَاءُ الْعَيْنِ عَنْ الدَّيْنِ كَنَقْدٍ حَاضِرٍ عَنْ نِصَابِ دَيْنٍ. وَفِي صُورَتَيْنِ لَا يَجُوزُ: لْأُولَى أَدَاءُ الدَّيْنِ عَنْ الْعَيْنِ كَجَعْلِهِ مَا فِي ذِمَّةِ مَدْيُونِهِ زَكَاةً لِمَالِهِ الْحَاضِرِ، بِخِلَافِ مَا إذَا أَمَرَ فَقِيرًا بِقَبْضِ دَيْنٍ لَهُ عَلَى آخَرَ عَنْ زَكَاةِ عَيْنٍ عِنْدَهُ فَإِنَّهُ يَجُوزُ لِأَنَّهُ عِنْدَ قَبْضِ الْفَقِيرِ يَصِيرُ عَيْنًا فَكَانَ عَيْنًا عَنْ عَيْنٍ.
الثَّانِيَةُ أَدَاءُ دَيْنٍ عَنْ دَيْنٍ سَيُقْبَضُ كَمَا تَقَدَّمَ عَنْ الْبَحْرِ، وَهُوَ مَا لَوْ أَبْرَأَ الْفَقِيرَ عَنْ بَعْضِ النِّصَابِ نَاوِيًا بِهِ الْأَدَاءَ عَنْ الْبَاقِي وَعَلَّلَهُ بِأَنَّ الْبَاقِيَ يَصِيرُ عَيْنًا بِالْقَبْضِ فَيَصِيرُ مُؤَدِّيًا بِالدَّيْنِ عَنْ الْعَيْنِ. اهـ (حاشية ابن عابدين ج 2 ص 270-271 ط أيج أيم سعيد)
[2] (قَوْلُهُ وَاعْلَمْ إلَخْ) الْمُرَادُ بِالدَّيْنِ مَا كَانَ ثَابِتًا فِي الذِّمَّةِ مِنْ مَالِ الزَّكَاةِ وَبِالْعَيْنِ مَا كَانَ قَائِمًا فِي مِلْكِهِ مِنْ نُقُودٍ وَعُرُوضٍ، وَالْقِسْمَةُ رُبَاعِيَّةٌ؛ لِأَنَّ الزَّكَاةَ إمَّا أَنْ تَكُونَ دَيْنًا أَوْ عَيْنًا، وَالْمَالُ الْمُزَكَّى كَذَلِكَ (حاشية ابن عابدين ج 2 ص 270 ط أيج أيم سعيد)
Imdadul Fatawa vol.2 pg.71 Maktabah Darul Uloom Karachi
[3] وَأَمَّا أَدَاءُ الدَّيْنِ عَنْ الدَّيْنِ فَإِنْ كَانَ عَنْ دَيْنٍ يَصِيرُ عَيْنًا لَا يَجُوزُ بِأَنْ كَانَ لَهُ عَلَى فَقِيرٍ خَمْسَةُ دَرَاهِمَ دَيْنٍ وَلَهُ عَلَى رَجُلٍ آخَرَ مِائَتَا دِرْهَمٍ فَحَالَ عَلَيْهَا الْحَوْلُ فَتَصَدَّقَ بِهَذِهِ الْخَمْسَةِ عَلَى مَنْ عَلَيْهِ نَاوِيًا عَنْ زَكَاةِ الْمِائَتَيْنِ؛ لِأَنَّ الْمِائَتَيْنِ تَصِيرُ عَيْنًا بِالِاسْتِيفَاءِ فَتَبَيَّنَ فِي الْآخِرَةِ أَنَّ هَذَا أَدَاءُ الدَّيْنِ عَنْ الْعَيْنِ وَأَنَّهُ لَا يَجُوزُ لِمَا بَيَّنَّا. (بدائع الصنائع ج 2 ص 43 ط دار الكتب)