Zakat is one of the five pillars of Islam, an act of worship that purifies wealth and nurtures social justice. While all Sunni schools agree on its obligation, they differ in the finer details regarding how Zakat is calculated, what it is due on, and who can receive it. This diversity reflects the richness of Islamic jurisprudence and allows Muslims from different contexts to apply the most relevant rulings. In this article, we explore how the Hanafi, Maliki, Shafi’i, and Hanbali schools understand and apply the rules of Zakat.
1. What Types of Wealth Are Subject to Zakat?
The Qur’an and Sunnah emphasize various forms of wealth as subject to zakat, but Islamic jurists from the four Sunni schools have further elaborated on the specifics.
Hanafi View:
The Hanafi school adopts the most inclusive approach to zakatable assets. They consider gold, silver, and currency all subject to zakat, along with trade goods that are intended for resale. Livestock such as camels, cattle, and sheep or goats also qualify. Agricultural produce is included, and even buried treasure (rikāz) is subject to zakat. Furthermore, debts owed to an individual are zakatable if repayment is likely. The Hanafi jurists are also open to applying zakat to modern forms of wealth such as stocks and savings by categorizing them under trade goods or monetary assets.
The Hanafis include a wide range of assets:
- Gold, silver, and currency
- Trade goods intended for resale
- Livestock (camel, cattle, sheep/goats)
- Agricultural produce
- Buried treasure (rikāz)
- Even debts owed to a person, if repayment is likely
Maliki View:
Malikis approach the issue more conservatively. Trade goods are only zakatable if they were explicitly purchased for resale. Debts are not considered until they are actually recovered, and agricultural zakat is generally limited to staple crops such as wheat and dates. Malikis are more conservative:
- Trade goods are only zakatable if explicitly bought for resale.
- Debts are not zakatable until they are recovered.
- Agricultural zakat is restricted mostly to staple crops (e.g., wheat, dates).
Shafi’i View:
The Shafiʿi school places strong emphasis on ownership intention. The wealth must be fully owned and under one’s control. They include trade goods, livestock, crops, and precious metals in their zakatable assets. However, debts are not zakatable unless they are repaid and in the possession of the creditor. The Shafiʿis emphasize:
- The intention of ownership — wealth must be fully owned.
- Trade goods, livestock, crops, and precious metals are zakatable.
- Debts are not included unless repaid.
Hanbali View:
Hanbali scholars include monetary assets, trade goods, livestock, and agricultural produce among zakatable items. Debts expected to be repaid are also considered. Their key principle is that the asset should have usability and the potential for growth.
They are notably inclusive, considering modern forms of wealth (like stocks or savings) as zakatable under trade goods or monetary assets. The Hanbalis include:
- Monetary assets, trade goods, livestock, and agricultural produce.
- Debts that are expected to be repaid are considered zakatable.
- Emphasis is on usability and growth potential of the asset.
2. What Is the Zakat Nisab (Minimum Threshold)?
Zakat is only obligatory if a Muslim possesses wealth exceeding the nisab, the minimum amount of wealth. Zakat is only obligatory when a Muslim possesses wealth exceeding a minimum threshold known as the nisab. This amount determines who must pay zakat.
All four Sunni schools agree on the nisab values for precious metals: approximately 87.48 grams of gold or 612.36 grams of silver. The Hanafi school prefers the silver standard because it lowers the threshold, enabling more people to pay zakat and support the poor. In contrast, the Maliki, Shafi’i, and Hanbali schools tend to prefer the gold standard for its practicality in modern contexts. For agricultural produce, the nisab is 5 wasq, which translates to approximately 653 kilograms of grain or dates. This threshold is agreed upon across all schools.
All Four Schools Agree On:
- Nisab for gold: approx. 87.48 grams
- Nisab for silver: approx. 612.36 grams
Differences:
- Hanafi school typically prefers the silver standard, as it allows more people to pay Zakat and support the poor.
- Maliki, Shafi’i, and Hanbali schools accept either but often lean toward gold for practicality.
For agricultural produce, the nisab is 5 wasq, approximately 653 kg of grain or dates, agreed upon across the schools.
3. How Much Zakat Must Be Paid?
The standard rate is well-known but differs depending on the type of asset. For monetary assets such as cash, gold, and trade goods, the universally accepted rate is 2.5% annually. When it comes to agricultural produce, the zakat rate depends on the irrigation method: 10% if irrigated naturally (e.g., by rainfall), 5% if irrigated through human efforts such as pumps, and 7.5% if both methods are used, as held by some scholars. For livestock, each school offers specific guidelines. For example, zakat on five camels would be one sheep. While the thresholds and exact details vary slightly, the principle of proportional giving is consistent across the madhhabs.
Monetary Assets (Cash, Gold, Trade Goods)
- 2.5% annually (agreed upon by all schools)
Agricultural Produce
- If irrigated by rain: 10%
- If irrigated by human effort (e.g., pump): 5%
- If both methods are used: 7.5% (according to some scholars)
Livestock
Each school gives detailed numbers for camels, cows, and sheep. For example:
- 5 camels → 1 sheep in zakat.
- These thresholds and rates are largely agreed upon but differ slightly in interpretation.
4. When Does Zakat Become Due?
Zakat isn’t due immediately when wealth is acquired. Certain conditions must be met. The key requirement is the hawl, which is the completion of one lunar year while possessing the nisab. All schools agree that zakat is due only after this period, with the exception of agricultural produce, for which zakat is due immediately upon harvest. Furthermore, the payer must be a Muslim, free, and in full ownership of wealth that meets or exceeds the nisab. The wealth should either be increasing or have the potential to increase, such as savings or trade goods.
The Hawl (One-Year Holding Period)
All schools agree that:
- Zakat is due after one lunar year passes while possessing the nisab.
- Exception: Agricultural produce — zakat is due immediately upon harvest.
Conditions for Zakat to Be Obligatory
- The owner must be Muslim, free, and possess the nisab in full ownership.
- The wealth must be growing or have the potential to grow (e.g., trade goods, money saved).
Who can receive Zakat?
Qur’anic Foundation: The Eight Recipients of Zakat
Allah says:
“Zakah expenditures are only for
- the poor (al-fuqarā’),
- the needy (al-masākīn),
- those employed to collect it (‘āmilīn ʿalayhā),
- those whose hearts are to be reconciled (mu’allafah qulūbuhum),
- to free those in bondage (fi’l-riqāb),
- for those in debt (al-ghārimīn),
- in the cause of Allah (fī sabīlillāh),
- and for the stranded traveler (ibn al-sabīl).**
(Surah al-Tawbah 9:60)
Each of the four madhhabs acknowledges these categories but differs in how narrowly or broadly they define them.
1. The Poor (al-Fuqarāʾ) & The Needy (al-Masākīn)
The poor are defined as individuals who own less than half of what is needed to meet their basic needs, while the needy have slightly more but still fall short of financial sufficiency. All four schools agree that both groups are eligible for zakat, and the difference between them does not affect eligibility.
- Fuqarāʾ: Those who own less than half of what is needed to meet their basic needs.
- Masākīn: Those who have more than the poor but still fall short of financial sufficiency.
All Schools Agree:
- Both are eligible for zakat.
- The distinction is not legally critical for eligibility—either can receive zakat.
2. Zakat Collectors (al-ʿĀmilīn ʿalayhā)
These are individuals officially appointed by the Islamic authority to collect and distribute zakat. All schools agree they may be compensated from zakat funds, even if they are financially secure. However, in non-Muslim countries or where no Islamic governance exists, this category may be inapplicable, depending on scholarly opinion.
- Individuals appointed by the Islamic state to collect and distribute zakat.
All Schools Agree:
- They may receive zakat as compensation, even if they are financially stable.
- In non-Islamic states or where no Islamic governance exists, this category may be suspended (varies by scholar).
3. Those Whose Hearts Are to Be Reconciled (al-Muʾallafah Qulūbuhum)
This group includes individuals, often new Muslims or influential non-Muslims, whose support benefits Islam. The Hanafi school views this category as abrogated following Islam’s establishment in Madinah, making it inapplicable today. The Maliki, Shafi’i, and Hanbali schools still accept its relevance when reconciliation serves a greater Islamic interest.
- Individuals (usually new Muslims or influential non-Muslims) whose support or neutrality benefits Islam.
School Differences:
- Hanafi: This category was abrogated after Islam was established as dominant in Madinah. It is not applicable today.
- Maliki, Shafi’i, Hanbali: Still valid if reconciling hearts benefits Islam (e.g., tribal leaders, new Muslims needing support).
4. To Free Captives (fī al-Riqāb)
Zakat used to purchase the freedom of slaves or to assist a mukātab (slave with a contract for manumission).Traditionally, this category applied to ransoming slaves or helping those with a contractual agreement for their freedom (mukātab). Some modern scholars extend it to cases of human trafficking or unjust imprisonment. All four schools recognize the category, though modern application is debated.
Contemporary Application:
- Some scholars extend this category to modern forms of bondage, such as human trafficking victims or wrongfully imprisoned persons.
All Schools: Accept this category, though its modern application is debated.
5. Debtors (al-Ghārimīn)
Those in debt and unable to repay.Eligible recipients include those overwhelmed by personal debt, especially if incurred for basic needs. Public debt undertaken for communal benefit is also considered valid by most schools, including the Maliki and Hanbali. The Hanafi and Shafi’i schools stress that the debtor must be truly needy.
Application:
- Personal debt: due to basic needs (permitted by all).
- Public debt: taken on for communal benefit (permitted by most, including Maliki and Hanbali).
- Hanafi & Shafiʿi: Must be truly needy due to debt.
6. In the Path of Allah (fī sabīlillāh)
This is the most debated category. Traditionally meant Mujāhidūn (fighters defending Islam), particularly those who were unpaid volunteers. This is the most debated category. Classically, it referred to unpaid fighters defending Islam. However, broader interpretations exist. The Hanafi school includes students, scholars, daʿwah efforts, and religious publications. The Maliki school limits it strictly to armed jihad. The Shafi’i position focuses primarily on fighters without stipends, while some Hanbali views allow for broader applications, including religious education and public benefit work.
Broader Interpretations:
- Hanafi: Includes students of Islamic knowledge, religious teachers, daʿwah efforts, Islamic publications, even building institutions.
- Maliki: Restricts to armed jihad only.
- Shafi’i: Primarily for Mujāhidūn without wages.
- Hanbali: Primarily fighters, but some extend it to public religious benefit.
7. The Stranded Traveler (Ibn al-Sabīl)
A traveler cut off from funds, even if wealthy at home.This refers to travelers who are stranded and unable to access their funds, even if they are wealthy in their home country. All schools agree that zakat can be given to them if they are in genuine need and their travel is not for sinful purposes.
All Schools Agree:
- Zakat can be given to help them return home, provided they are not traveling for sinful reasons.
Comparative Analysis by School
The Hanafi school offers the broadest definitions. They include students and daʿwah workers under fī sabīlillāh, permit zakat to eligible relatives (excluding immediate family), and allow transferring zakat to other regions with greater need.
The Maliki school favors distributing zakat locally and maintains a narrow definition of fī sabīlillāh, limiting it to armed jihad. They also prohibit zakat to the descendants of Prophet Muhammadﷺ (Banu Hāshim).
The Shafi’i school stresses proper intention (niyyah) and requires that zakat be designated to a specific category. They prohibit giving zakat to non-Muslims and to individuals who are already financially self-sufficient.
The Hanbali school aligns closely with the Shafi’i in many respects but is more lenient in some categories. For example, they allow zakat to certain relatives and permit its use for valid educational and daʿwah efforts under fī sabīlillāh in some opinion
Hanafi School
- Broad definition of “fī sabīlillāh”: Includes students, scholars, da’wah workers.
- Allows giving zakat to relatives (excluding parents, children, spouses).
- Zakat can be transferred to other regions if need is greater.
Maliki School
- Strongly prefers local distribution of zakat.
- Narrow definition of “fī sabīlillāh”: only armed jihad.
- Banu Hāshim (Prophet’s descendants) are excluded from receiving zakat.
Shafi’i School
- Emphasis on correct intention (niyyah) when giving zakat.
- Must designate payment to specific eligible category.
- Cannot give zakat to non-Muslims or those already financially stable.
Hanbali School
- Similar to Shafiʿis but more lenient on some categories:
- Eligible relatives can receive zakat.
- Debtors need not be destitute if debt is for valid reasons.
- In some views, education and da’wah can fall under “fī sabīlillāh”.
Summary
| Category | All Schools Agree? | Notable Differences |
|---|---|---|
| Poor & Needy | ✅ Yes | Definition varies slightly |
| Zakat Collectors | ✅ Yes | May not apply in modern secular states |
| Reconciliation | ✳️ Partial | Hanafis restrict, others permit case-by-case |
| Slaves/Captives | ✅ Yes | Modern application debated |
| Debtors | ✅ Yes | Criteria of debt’s cause varies |
| In the Path of Allah | ✳️ Highly debated | Broad (Hanafi) vs narrow (Maliki/Shafi’i) |
| Stranded Travelers | ✅ Yes | Conditions applied |
| Banu Hashim | ❌ Malikis exclude | Others differ |
Diversity Within Unity
The concept of Zakat unifies Muslims around the globe in financial worship and communal responsibility. Yet, the diversity among the four Sunni madhhabs illustrates Islam’s flexibility in accommodating different contexts and financial realities.
Whether one follows the Hanafi, Maliki, Shafi’i, or Hanbali school, the essence remains the same: purifying wealth, fulfilling a divine obligation, and uplifting the vulnerable.
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