Zakat on Inherited Wealth That Has Not Been Distributed
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Fatwa No. ( 20362 )
Q: My father (may Allah have mercy on him) passed away, leaving behind, among his estate, some cash amounts deposited in banks. The division of these amounts among the heirs was not completed until more than two years had passed since the death of our deceased, for reasons including some that were beyond our control, and others due to the presence of some heirs abroad and their delay in appointing the necessary representatives to approach the court and those banks to settle the matter of division. The questions: 1- The aforementioned amounts have not had their zakat paid since the death of our father (may Allah have mercy on him), as a full lunar year and a little more has passed over them. Is it obligatory to pay it out on the combined shares of the heirs,
or on each share individually, and what is the amount? 2- What is the ruling on the delay or refusal of one of the heirs in paying it out, and does anything remain in the debt of our deceased as a result of that? 3- Among the estate are debts owed by others, and we know that some of them do not have the ability to repay them at the present time. Is it permissible for the heirs to waive these debts and consider their amounts as part of the zakat due on their wealth? 4- What is the ruling on spending the zakat amount on purchasing a property that generates annual income to be spent on the poor and needy? We ask your Excellency to kindly provide us with a written answer to the aforementioned questions so that we may present it to the heirs.
A: 1 - If the situation is as described, then zakat is not obligatory on the wealth of your deceased in the two years during which the estate was not divided; because each person was unable to take possession of his share for reasons beyond the control of the heirs, and the distance and dispersion of some of the heirs, which was the cause of the delay in dividing the estate as mentioned. Thus, the share of each heir is considered wealth that is not settled. One of the conditions for the obligation of zakat is the stability of ownership. Therefore, if each heir takes possession of his share from his deceased, and a lunar year passes over it, and it reaches the nisab, then it is obligatory for him to pay its zakat, which is one-quarter of a tenth.
2- It is forbidden for one upon whom zakat is obligatory to delay or postpone its payment. Rather, he must hasten to pay it to those who are entitled to it, and his conscience is not cleared except by doing so. If the heirs are able to divide the estate and there are no reasons beyond their control preventing them from doing so, but they delay its division out of laziness or negligence, then if a lunar year passes over the estate from the time they become able to divide it, it is obligatory for each heir to pay zakat on his share if it reaches the nisab. It is forbidden for him to delay its payment beyond the time it becomes obligatory. There is no sin on your deceased regarding the delay of the heirs or some of them in paying the zakat of their share, if he had paid zakat on his wealth during his lifetime; because all that a deceased person leaves behind of wealth, real estate, and other things, its ownership transfers to the heirs immediately upon his death, and all rulings related to this wealth, such as zakat, pertain to the conscience of the heirs, not the deceased. 3- As for the debts of your deceased owed by others, if the one who owes the debt is unable to repay it, the most cautious course for the heirs, if they demand it from them, is to pay zakat on it for one year. It is not permissible for the heirs to waive it from the debtors and consider it as zakat; because that would be protecting their wealth with their own wealth, and because zakat is taking and giving. However, if the one who owes the debt is among the people of zakat to whom it is permissible to distribute zakat, then it is permissible for the heirs to give them from the zakat and charity of their wealth to pay off their debts,
and they will have reward and recompense for that, if Allah wills. 4- As for purchasing a property or the like with zakat money so that its income is spent on the poor and needy, that is not permissible; because the zakat obligatory in wealth is a right for the poor and the needy and the like of them from the people of zakat, and it must be paid to them immediately as Allah and His Messenger (peace and blessings be upon him) commanded. Purchasing a property or the like with zakat money prevents them from their right which is obligatory to be paid to them, and it misses the benefit and wisdom upon which zakat was established. The Messenger (peace and blessings be upon him) did not do this, nor did his Companions after him, and there is no basis for it in the Shari'ah that can be relied upon. So every Muslim man and woman must follow what Allah and His Messenger commanded, for in that is all good, and they must not innovate in the religion of Allah what is not part of it. And success is from Allah, and may Allah send prayers and blessings upon our Prophet Muhammad and his family and companions.
Q: My father (may Allah have mercy on him) passed away, leaving behind, among his estate, some cash amounts deposited in banks. The division of these amounts among the heirs was not completed until more than two years had passed since the death of our deceased, for reasons including some that were beyond our control, and others due to the presence of some heirs abroad and their delay in appointing the necessary representatives to approach the court and those banks to settle the matter of division. The questions: 1- The aforementioned amounts have not had their zakat paid since the death of our father (may Allah have mercy on him), as a full lunar year and a little more has passed over them. Is it obligatory to pay it out on the combined shares of the heirs,
or on each share individually, and what is the amount? 2- What is the ruling on the delay or refusal of one of the heirs in paying it out, and does anything remain in the debt of our deceased as a result of that? 3- Among the estate are debts owed by others, and we know that some of them do not have the ability to repay them at the present time. Is it permissible for the heirs to waive these debts and consider their amounts as part of the zakat due on their wealth? 4- What is the ruling on spending the zakat amount on purchasing a property that generates annual income to be spent on the poor and needy? We ask your Excellency to kindly provide us with a written answer to the aforementioned questions so that we may present it to the heirs.
A: 1 - If the situation is as described, then zakat is not obligatory on the wealth of your deceased in the two years during which the estate was not divided; because each person was unable to take possession of his share for reasons beyond the control of the heirs, and the distance and dispersion of some of the heirs, which was the cause of the delay in dividing the estate as mentioned. Thus, the share of each heir is considered wealth that is not settled. One of the conditions for the obligation of zakat is the stability of ownership. Therefore, if each heir takes possession of his share from his deceased, and a lunar year passes over it, and it reaches the nisab, then it is obligatory for him to pay its zakat, which is one-quarter of a tenth.
2- It is forbidden for one upon whom zakat is obligatory to delay or postpone its payment. Rather, he must hasten to pay it to those who are entitled to it, and his conscience is not cleared except by doing so. If the heirs are able to divide the estate and there are no reasons beyond their control preventing them from doing so, but they delay its division out of laziness or negligence, then if a lunar year passes over the estate from the time they become able to divide it, it is obligatory for each heir to pay zakat on his share if it reaches the nisab. It is forbidden for him to delay its payment beyond the time it becomes obligatory. There is no sin on your deceased regarding the delay of the heirs or some of them in paying the zakat of their share, if he had paid zakat on his wealth during his lifetime; because all that a deceased person leaves behind of wealth, real estate, and other things, its ownership transfers to the heirs immediately upon his death, and all rulings related to this wealth, such as zakat, pertain to the conscience of the heirs, not the deceased. 3- As for the debts of your deceased owed by others, if the one who owes the debt is unable to repay it, the most cautious course for the heirs, if they demand it from them, is to pay zakat on it for one year. It is not permissible for the heirs to waive it from the debtors and consider it as zakat; because that would be protecting their wealth with their own wealth, and because zakat is taking and giving. However, if the one who owes the debt is among the people of zakat to whom it is permissible to distribute zakat, then it is permissible for the heirs to give them from the zakat and charity of their wealth to pay off their debts,
and they will have reward and recompense for that, if Allah wills. 4- As for purchasing a property or the like with zakat money so that its income is spent on the poor and needy, that is not permissible; because the zakat obligatory in wealth is a right for the poor and the needy and the like of them from the people of zakat, and it must be paid to them immediately as Allah and His Messenger (peace and blessings be upon him) commanded. Purchasing a property or the like with zakat money prevents them from their right which is obligatory to be paid to them, and it misses the benefit and wisdom upon which zakat was established. The Messenger (peace and blessings be upon him) did not do this, nor did his Companions after him, and there is no basis for it in the Shari'ah that can be relied upon. So every Muslim man and woman must follow what Allah and His Messenger commanded, for in that is all good, and they must not innovate in the religion of Allah what is not part of it. And success is from Allah, and may Allah send prayers and blessings upon our Prophet Muhammad and his family and companions.
Source
www.alifta.gov.sa
The Arabic text is copied verbatim from the original source, without any edits.