Each individual who wishes to pay or contribute zakat must take into account obligatory conditions which needs to be understood and fulfilled before making an assessment.
These conditions are::
Zakat is obligatory only for Muslims who own property. Non Muslims are not obligated to perform zakat. Furthermore, their zakat actions are not valid if it is performed, as zakat has its religious characteristics and implications.
Perfect Ownership means: “A person’s ownership of the property which is obtained legally within haul (the period of zakat) and has the freedom of power or jurisdiction to manage and obtain benefits from the said property without restriction / control from rules and regulations”.
Sufficiency of Nisab
Nisab is the minimum rate of ownership from the property that obliges Zakat.
The requirements of the nisab of gold, fruits and camels as described by the following:
From Abu Sa’id R.A:
قال رسول الله صلى الله عليه وسلم : لَيْسَ فِيمَا دُونَ خَمْسةِ أَوْسُقٍ مِنَ التَّمْرِ صَدَقَةٌ، وَلَيْسَ فِيمَا دُونَ خَمْسِ أَوَاقٍ مِنَ الْوَرِقِ صَدَقَةٌ ، وَلَيْسَ فِيمَا دُونَ خَمْسِ ذَوْدٍ مِنَ الإِبِلِ صَدَقَة
Rasulullah SAW bersabda: “Tamar yang kurang dari 5 awsuq tidak diwajibkan zakat, perak yang kurang dari 5 auqiyah tidak diwajibkan zakat, dan unta yang kurang dari 5 ekor tidak diwajibkan zakat.”
(HR Bukhari & Muslim)
Nisab is a prerequisite for zakat obligations to ensure that zakat is paid only by wealthy Muslims.
Sabda Nabi SAW :
لاَ صَدَقَةَ إِلاَّ عَنْ ظَهْرِ غِنَى
“Sesungguhnya zakat (diwajibkan) hanya kepada orang yang kaya”.
Nisab of each property is different depending on the types of zakat property. The minimum sum of zakat nisab is set with the hadith.
All kinds of properties that have the same ‘illah of gold will be mixed for the purposes of the calculation of zakat, such as the amount of Tabung Haji savings, deposits in banks, gold ingots/dinars and others combined to satisfy nisab 20 mithqal.
Sufficiency of Haul
Haul is a period of one year qomariah (12 months) permanent property of zakat property by a person other than the property of zakat seeds, fruits, minerals and treasures. The haul condition is set with the hadith.
Sabda Nabi SAW:
لاَزَكَاةَ فِي مَالٍ حَتَّى يَحُوْلَ عَلَيْهِ الحَوْلُ
“Tidak diwajibkan zakat atas sesuatu kekayaan sehingga berlalu masa setahun.”
(HR Darul Qutni)
Growing property is a property that can grow essentially (حقيقي) or can be exploited (تقديري).
The growing nature of zakat property (حقيقي) is:
- Four-legged animals such as camels, cattle, buffaloes, goats.
- The yields of crops that become basic foods such as rice, corn and the like.
- Growing business goods due to market transaction occurrence.
The exploited nature of zakat property (تقديري) is:
- Gold, silver, currencies and fare products such as oil, tin, natural gas and valuable treasures, etc.
- Plants, livestock and other commercially-exploited property.