A man has residential buildings that he rents out; how does he pay their zakah, and is it necessary for a full lunar year to pass over the rent?
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The questioner : May Allah reward the honorableThe Shaykh : A man has residential buildings that he rents out; how does he pay their zakah? And is it required that a full lunar year pass over the rent from the time he receives it from the tenant? And if he has a partner and they have a car showroom...
The Shaykh : Buildings prepared for rental do not have zakah on them, because a person has taken these buildings for himself. Whatever a person takes for himself from that in which zakah is not obligatory on the item itself has no zakah. - Pay attention to the condition. - What is the condition? From that in which zakah is not obligatory on the item itself, to be cautious regarding gold and silver jewelry, because zakah is obligatory on the item itself. So whatever a person takes for himself from that in which zakah is not obligatory on the item itself has no zakah. The evidence for this is the saying of the Messenger of Allah (peace and blessings be upon him and his family):Sahih Muslim 982a. So buildings prepared for exploitation do not have zakah on them. But the zakah is on the rent. So when does one pay the zakah of the rent? Shaykh al-Islam Ibn Taymiyyah said: "One pays the zakah of the rent from the time he takes possession of it, from the time of its possession, even if a year has not passed, by analogy to grains and fruits". For a person pays its zakah from the time of its harvest, by the saying of Allah the Exalted: [Al-An'am 6:141]. And he said: "This resembles grains and fruits, so one pays it when he takes possession of it, even if only six months have passed for it". And some scholars said: "One pays its zakah - meaning the zakah of the rent - when a year has passed from the contract". When a year has passed from the contract, so if he contracted in Muharram and took possession of the rent at the end of Dhul Hijjah, zakah becomes obligatory on him, because a lunar year has passed for it. And if he took possession of it before that, there is no zakah in it unless it remains in his hand until the lunar year is completed, in which case he pays its zakah. Yes.
The questioner : The amount of the zakah?
The Shaykh : The amount of its zakah is one quarter of a tenth, because it is dirhams,
Yes.
The questioner : ... .
The Shaykh : This is how I convey to you the two opinions.
The questioner : The second part of the question says: A man has a partner and they have a car showroom...
The Shaykh : But I ask you now: Which is more cautious? What Shaykh al-Islam said or the second one? What Shaykh al-Islam said is more cautious. And if it is more cautious, then it is preferable to clear the conscience. And zakah in reality is not a loss. Zakah is a gain, and perhaps Allah will send down blessing in what remains of the wealth. Yes.
The Shaykh : Buildings prepared for rental do not have zakah on them, because a person has taken these buildings for himself. Whatever a person takes for himself from that in which zakah is not obligatory on the item itself has no zakah. - Pay attention to the condition. - What is the condition? From that in which zakah is not obligatory on the item itself, to be cautious regarding gold and silver jewelry, because zakah is obligatory on the item itself. So whatever a person takes for himself from that in which zakah is not obligatory on the item itself has no zakah. The evidence for this is the saying of the Messenger of Allah (peace and blessings be upon him and his family):
No Sadaqa is due from a Muslim on his slave or horse.
ليس على المسلم في عبده ولا فرسه صدقةgive its due [zakah] on the day of its harvest
وآتوا حقه يوم حصادهThe questioner : The amount of the zakah?
The Shaykh : The amount of its zakah is one quarter of a tenth, because it is dirhams,
Yes.
The questioner : ... .
The Shaykh : This is how I convey to you the two opinions.
The questioner : The second part of the question says: A man has a partner and they have a car showroom...
The Shaykh : But I ask you now: Which is more cautious? What Shaykh al-Islam said or the second one? What Shaykh al-Islam said is more cautious. And if it is more cautious, then it is preferable to clear the conscience. And zakah in reality is not a loss. Zakah is a gain, and perhaps Allah will send down blessing in what remains of the wealth. Yes.