The Ruling on the Zakah of Debts and Trade Goods

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Question:
Regarding the addition of zakah to it: if a person has a debt with Zayd or 'Umar and collects part of it, and the amount collected does not reach the nisab, but he has other assets to add to it, he pays zakah on the total; otherwise, he owes nothing. Yes.

Answer:

He must, however, keep a record of the amount that he has collected and if, later, he collects another amount which, when added to what he has already collected, brings zakat into effect, then he has to pay zakat on it." Malik continued, "Zakat is due on this first amount, together with what he has further collected of the debt owed to him, regardless of whether or not he has used up

ولكن ليحفظ عدد ما اقتضى، فإن اقتضى بعد ذلك عدد ما تتم به الزكاة مع ما قبض قبل ذلك فعليه الزكاة فيه. قال فإن كان قد استهلك ما اقتضى أو لم يستهلك

Muwatta Malik 17:21

, it was said that zakah is obligatory on him along with what he has collected of his debt. So, if what he has collected reaches twenty gold dinars or two hundred silver dirhams, he owes zakah on it. Then, whatever he collects after that, whether little or much, he owes zakah on it according to that calculation. Malik said that the evidence that a debt may remain outstanding for years and then be collected, yet only one zakah is due on it, is that trade goods are held for trade

if goods remain with a man for trading purposes for some years before he sells them, he only has to pay zakat on their prices once. This is because the one who is owed the debt, or

عند الرجل أعواما ثم يبيعها، فليس عليه في أثمانها إلا زكاة واحدة، وذلك أنه ليس على صاحب الدين أو

Muwatta Malik 17:21

should not have to take the zakat on the debt, or the goods, from anything else, since the zakat on anything is only taken from the thing itself, and not from anything else." Malik said, "Our position regarding some onewho owes a debt, and has goods

أن يخرج زكاة ذلك الدين أو العروض من مال سواه، وإنما يخرج زكاة كل شيء منه، ولا يخرج الزكاة من شيء عن شيء غيره. قال مالك الأمر عندنا في الرجل يكون عليه دين، وعنده من العروض ما فيه وفاء لما عليه من الدين، ويكون عنده من

Muwatta Malik 17:21

an amount of ready money which is zakatable, is that he pays the zakat on the ready money which he has to hand

الناض سوى ذلك ما تجب فيه الزكاة، فإنه يزكي ما بيده من ناض

Muwatta Malik 17:21

and zakah becomes obligatory on them. If he has no trade goods or currency other than what is sufficient to pay his debt, he owes no zakah until he has currency in excess of his debt that reaches the threshold for zakah; then he must pay zakah on it. The correct view, as detailed earlier, is that if the debt is upon him, the correct ruling is that he pays zakah on the money he has, and the debt does not prevent him from doing so; this is the correct position. However, if he pays off the debt before the lunar year has passed, and he pays it off, he has done well: he pays it from his money and then pays zakah on the remainder. As for claiming the debt as an excuse and not paying it, no, he must pay the zakah from what he has. Yes.

Source أجزاء من موطأ مالك، باب زكاة أموال اليتامى والتجارة لهم فيها — islamhouse.com (14:17)

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

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