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﴿ فَاسْأَلُوا أَهْلَ الذِّكْرِ إِن كُنتُمْ لَا تَعْلَمُونَ ﴾

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Is it obligatory for the agent to pay the zakah on the principal's wealth?

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Question : This questioner says: I am an agent for a group, and I collect a set of rents and deposit them in the bank. I have been doing this for about three years. Do I have to pay zakah on them, or not? Knowing that the amount increases and decreases according to need.

Answer : What we understand is that this manager is an agent for the group. An agent does not pay zakah on the wealth in his possession except after the principal's permission, because if the principal appoints you to manage the affairs, it does not mean he appointed you to pay the zakah. Zakah, as we know, is an act of worship that requires intention. So if you want to pay the zakah on these funds you received as rents, seek permission from their owners so that they appoint you as their agent. If they appoint you, there is no blame on you in paying the zakah. Zakah becomes obligatory on it every three years.
Because it entered the ownership of its owner, so its zakah became obligatory upon him. On this occasion, people ask a lot about the salaries that a person receives little by little: when is the time when zakah becomes obligatory on them?
We say that salaries, like everything else, do not become subject to zakah until a lunar year has passed over them. However, since it is difficult for a person to track each salary individually, we say: when a lunar year has passed over the first salary, pay the zakah on everything you have. The zakah on what has completed a lunar year is zakah due after the completion of the year, and the zakah on what has not completed a lunar year is early zakah. Adjusting the zakah is permissible, and by this action, the matter becomes easy for you and you do not fall into difficulty.
Source قناة «فضيلة الشيخ محمد بن صالح العثيمين»، لقاء[69 من 145] هل يجب على الوكيل إخراج زكاة مال موكله؟ الشيخ ابن عثيمين - مشروع كبار العلماء — youtube.com

The Arabic text is a machine transcription of the audio recording.

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