بسم الله الرحمن الرحيم
Series of Questions Addressed to Scholar Sheikh Ata Bin Khalil Abu Al-Rashtah,
Ameer of Hizb ut Tahrir through his Fiqhi Facebook Page
To: Hiba Shadarmah
(Translated)
Question:
Assalamu Alaikum, I have money that reached a quorum and almost one year has passed on it. When it was due for Zakat I needed to spend it for a necessity and a small amount remained of it. Do I need to pay Zakat on the original amount since one year (al-Hawl) has passed on it?
Answer:
Wa Alaikum Assalam wa Rahmatullahi wa Barakatuh,
Zakat is not obligatory on money until it reaches the quorum (Nisab) and a whole year (al-Hawl) passes on the quorum. It was narrated by Ali bin Abi Talib, that the Prophet (saw) said:
إذا كانت لك مئتا درهم، وحال عليها الحول، ففيها خمسة دراهم، وليس عليك شيء - يعني في الذهب - حتى يكون ذلك عشرون ديناراً، فإذا كانت لك عشرون ديناراً، وحال عليها الحول، ففيها نصف دينار
"When you possess two hundred dirhams and one year passes on them, five dirhams are payable. Nothing is incumbent on you, that is, on gold, till it reaches twenty dinars. When you possess twenty dinars and one year passes on them, half a dinar is payable." (Narrated by Abu Dawood).
What is considered is the passing of one Hijri year and not a Gregorian year, i.e. if it passed 354 days on reaching the quorum then al-Hawl has passed and the Zakat becomes obligatory on it, and when Zakat becomes obligatory on the Muslim's money it is not waived from him.
Therefore, if a full year (al-Hawl) has passed on the money that has reached the quorum, as we have pointed out, the Zakat is obliged on it, and there is no difference to spend this money or part of it after a year has passed, since the Zakat remains obligatory on it, and you should take it out on the entire amount, either the spent amount or the remaining amount. This is debt on you, Allah bless you, so hasten to disperse it.
This is if what you spent was after al-Hawl elapsed, but if the spending was before reaching al-Hawl, then the Zakat is only obligatory on the amount left at the completion of al-Hawl.
Your brother,
Ata Bin Khalil Abu Al-Rashtah
The link to the answer from the Ameer's Facebook page