On the Ruling on Rental Income and the Zakah of Debts
Machine translationRead the Arabic original
The questioner:
The Shaykh’s issue is that he wants to resume it regarding, or he is in doubt about, the satisfaction.
The Shaykh:
We said that the rental income begins its lunar year from the time of the contract; its hawl (lunar year of possession) starts from the time the lease contract is made. That is, if a hawl has passed since the lease contract, the zakah becomes obligatory, whether the tenant has paid it to her or not. It becomes a debt in the tenant’s liability, and debts are subject to zakah. They are in the liabilities of people, unless they are owed by people who are insolvent and bankrupt, and it is unknown whether this will be realized or not; in that case, it has a different ruling. But if they are owed by people who are able to pay and from whom she can take it whenever she wishes, then the zakah is obligatory on them if the hawl has passed and they reach the nisab (minimum threshold for zakah), whether she has received them or not. Yes.
The Shaykh’s issue is that he wants to resume it regarding, or he is in doubt about, the satisfaction.
The Shaykh:
We said that the rental income begins its lunar year from the time of the contract; its hawl (lunar year of possession) starts from the time the lease contract is made. That is, if a hawl has passed since the lease contract, the zakah becomes obligatory, whether the tenant has paid it to her or not. It becomes a debt in the tenant’s liability, and debts are subject to zakah. They are in the liabilities of people, unless they are owed by people who are insolvent and bankrupt, and it is unknown whether this will be realized or not; in that case, it has a different ruling. But if they are owed by people who are able to pay and from whom she can take it whenever she wishes, then the zakah is obligatory on them if the hawl has passed and they reach the nisab (minimum threshold for zakah), whether she has received them or not. Yes.
Source
شرح بلوغ المرام من أدلة الأحكام [ صالح الفوزان ]، تابع كتاب الزكاة — islamhouse.com (47:33)
The Arabic text is a machine transcription of the audio recording.