Maaliki Opinion Concerning Zakah on Trade زكاة عروض التجارة عند المالكية

Qays ibn Mohammed Al Sheikh Mubarak ()
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Qays ibn Mohammed Al Sheikh Mubarak: Professor of Jurisprudence Department of Islamic Studies Faculty of Arts, King Faisal University, Saudi Arabia

Journal of King Abdulaziz University: Islamic Economics, 2016, vol. 29, issue 3, 31-56

Abstract: It is well known that the two main currencies (gold and silver) are money that grows, and thus are subject to zakah unless they are transformed into qunyah (privately owned property) such as permissible jewellery. Originally, all properties are privately owned as long as they are not transformed into tradeable commodities that become subject to zakah. If these are not intended for private ownership nor for trade but for renting so as to generate incomes from them, such as buildings that one constructs or buys in order to generate rent from them, they remain in their original state of qunyah (privately owned property).There are two types of trader: speculator and manager. The speculator is the one who awaits improved market conditions to sell when prices rise. The seller pays zakah for one year after receiving the price. The manager, on the other hand, is the one who moves his money. If he has a profession like a doctor, or a tailor who owns a sewing machine, the fees he receives are considered as mal mustafad (beneficial income). However, if he owns a commodity that he buys and sells, his hawl (yearly deadline for payment of zakah) starts from the day he owned the principal used for that purpose. He pays zakah after the completion of one year from the time he acquired it. He will have to pay zakah on it as follows: he should appraise the price of only the manufactured or semi-manufactured commodities available with him ready for selling in the market on the day when zakah is due and he should estimate the value of commodities deferred for sale with present cash. He should estimate that if he were to present the commodity for sale, he receives its price today and the buyer will receive the commodity on the delivery date. This is its value. These issues and others such as personal debt and their examples are dealt with in this article, according to the madhab (jurisprudence school) of Imam Malik (may Allah bless his soul). The reason for the limiting scope of this paper is due to the fact that I did not come across a paper that gives the opinion about zakah on tradable commodities according to the madhab of Imam Malik (may Allah’s mercy be upon him and other guided imams). من المعلوم أن النقدين في أصلهما مالٌ نامٍ، فتجب الزكاة فيهما ابتداءً، ما لم يتحوَّلا إلى القُنْيَة، كالحليِّ المباح. والعروض في أصلها مالٌ للاقتناء، ما لم تتحوَّل إلى التجارة، بحيث تصير بضاعةً يتاجر بها فتجب فيها الزكاة، فإن لم يقصد اقتناءها ولا التجارة بها، بل قَصَدَ مالكُها كِراءَها، ليكون له دخلٌ من ورائها، فإنها تبقى على أصلها وهو القُنية. والتجارةُ نوعان، تَرَبُّصٌ وإدارةٌ. فالـمُتَرَبِّصُ هو من يترقَّب تحسُّن أوضاع السُّوق ليبيع في حال ارتفاع الأسعار، فهذا يزكِّي حين يقبض ثمن السلعة بعد بيعها لعامٍ واحدٍ . والمدير، هو الذي يحرِّك مالَه، فهذا إن كان يملك صنعةً كالطبيب، أو آلةً كالخياط، فهذا إذا قبض الأُجرةَ، فإنها تكون مالًا مستفادًا. وإن كان يملك سلعةً يبيع ويشتري، فهذا يبدأ حولَه مِن يومِ مَلَكَ أصْلَ المال، فيزكِّي المالَ بعد تمام عامٍ مِن يومِ استفادَة، فيزكِّيه كما يلي: يُقوِّمُ ثمنَ البضاعة الموجودة عنده المعدَّة للبيع فقط، المصَنَّعة وغير المصنَّعة، يقومها بسعر بيعها في السوق وقتَ حلول الزكاة. ويقوِّم البضاعة المؤجَّلة، فيقوِّمها بِنَقْدٍ حالٍّ، فيقدِّر أنه لو عرضَ البضاعة للبيع، بحيث يقبضُ ثمنَها اليوم، على أنْ يستلمَها المشتري يوم حلولها، فهذه هي قيمتها. هذه المسائل وغيرها –كالديون التي على الشخص- يعرض لها المقال بشيء من التفصيل والأمثلة وفق ما جاء في مذهب الإمام مالك رحمه الله. والسبب في هذا الاقتصار أني لم أجد -فيما اطلعتُ عليه- بحثًا فصَّل القول في العروض في مذهب الإمام مالك رحمة الله عليه وعلى سائر الأئمة المهديين.

Keywords: Zakah; Tradable commodities; Islamic economics; Jurisprudence of transactions. الزكاة، عروض التجارة، المالكية، الاقتصاد الإسلامي، فقه المعاملات. (search for similar items in EconPapers)
JEL-codes: I38 Z1 Z12 (search for similar items in EconPapers)
Date: 2016
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Persistent link: https://EconPapers.repec.org/RePEc:abd:kauiea:v:29:y:2016:i:3:no:2:p:31-56

DOI: 10.4197/Islec.29-3.2

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