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gold, silver and money, is required only once a year.
It does not apply to crops, fruits, honey, extracted
minerals and found treasure.
However, there are some variations among the
companions and followers on this haul condition. It
was reported that Ibn Mas’ud, Ibn ‘Abbas and
Mu‘awiyah to have taken the view that zakat is due
on assets when acquired, without needing the passage
of a year, if that earned asset fulfills the nisab on its
own or after being added to the assets that were
already owned before its accrual. In fact, this is also
the opinion of Imam Yusuf al-Qardawi (1999) where
he chose not to establish the requirement of the haul
on the zakat on income as what we have previously
discussed. This is because according to him the hadith
and athar related to the haul of the zakat is not at the
level of sahih or hasan. Therefore, it cannot be used
as an argument in establishing the requirement of
haul in zakat al-Mal al-Mustafad. The requirement of
haul is waived by some jurists and scholars as it can
be considered as in an advance payment of zakat. An
advance payment of zakat refers to a payment of zakat
before the completeness of a haul and it may take
place before or after the completion of nisab.
The advance payment of zakat is approved and
strongly based on hadiths such as the one narrated by
‘Ali where Ibnu Abbas has asked the Prophet
Muhammad SAW regarding advancing his zakat
before the completion of the haul, and the Prophet
Muhammad SAW has allowed him to perform it (al-
Qarafi, 1994). Besides that, there is Islamic legal
maxim which states that :
ﺰﺋﺎﺟ ﻪﺒﺒﺳ مﺪﻘﺗ اذا ﻪﻃﺮﺷ ﻰﻠﻋ ﻢﻜﳊا ﱘﺪﻘﺗ نا
Means: Preceding a law before its requirement
when its reason precedes, is permissible”
Furthermore, when the payer or the owner of
zakatable wealth is willing to forgot his right to the
obligation of the haul, it no longer becomes a
requirement in the payment of zakat and it is similar
to the case of debt which is paid earlier than the
originally promised sttlement date. Based on Islamic
history, the first one who collected zakat from salary
and income was Mu’awiyah ibn Abi Sufyan as it is
reported in al-Muwatta’ of Malik (al-Qardawi, 1999).
It is beyond imagination to assume that Islam may
impose zakat on a poor farmer who produces the
nisab and exempt the owner of a building that
produces many times the income of the farmer, or a
professional corporate like Senior Executive and
Chief Financial Officer, whose daily income may be
equal to that of the farmer for one full year. As
highlighted above, therefore these categories of
professional people cannot be excluded from the
payment of zakat.
These facts show us that the implementation of
zakat al-Mal al-Mustafad in Selangor are actually still
in line with the syariah understandings on zakat. This
is because some prominent Muslim scholars like
Professor Dr. Yusuf Al-Qardawi and many others
agreed on the obligation of zakat on income without
completing a haul, based on the athar sahabat and
tabi'in (Abdullah bin Abbas, Abdullah bin Mas'ud,
Mu'awiyah bin Abi Sufyan, and Umar bin Abdul
Aziz):
ِﰲ" ِّﺮﻟا َﺟ ِﻞ َﻳ ْﺴ َﺘ ِﻔ ُﺪﻴ َﻣ ًﻻﺎ َﻗ َلﺎ ُـﻳ َﺰ ِّﻛ ِﻪﻴ ِﺣ َﲔ َﻳ ْﺴ َﺘ ِﻔ ُﺪﻴ"ﻩ
Which means: "A person who obtain al-Mal al-
Mustafad is obliged to pay zakat when obtained."
Furthermore, regarding the issue of the
implementation of zakat on income which does not
fulfilling the nisab for those who are their monthly
salaries and income are lower but generally the total
income for one whole year will fulfill the nisab, the
concept of ta'jīl (paid before the end of the haul
period) is the best way to pay zakat. This method is
very important to reduce the burden of payers at the
end of the year (end of haul) to pay zakat in large
amounts, and at the same time, ta'jīl can also prevent
them from running out not to pay zakat on income as
what has been regulated to them by Allah The All
Mighty and the enacted laws.
5 ZAKAT AL-MAL AL-
MUSTAFAD IN SELANGOR
Selangor can be considered as the most advanced
state in terms of its implementation and enforcement
where the Selangor state government has required all
Muslim employees of the statutory bodies, state
government bodies, agencies and subsidiary
companies serving at the state of Selangor to pay
Zakat al-Mal al-Mustafad to Lembaga Zakat
Selangor (LZS) through salary deduction scheme
known as “Skim Berkat” (Berkat Scheme)
(Suryani,2012).
This fatwa on the obligatory of zakat on income
earnings by Muslim individuals had been gazatted on
9 May 2002 under the Administration of Islamic Law
Enactment 1989, stating that zakat on income is
mandatory for Muslims who are living or working in
Selangor, and they must pay zakat on income to the
Lembaga Zakat Selangor. Indeed, zakat al-Mal al-
Mustafad in Selangor is not subject to haul
requirement. Therefore zakat al-Mal al-Mustafad
must be paid once received or earned. This is still in
line with the syariah jurisdiction contained in the
Fatwa Collection System of Selangor State Zakat
Zakat Al-Mal Al-Mustafad in Selangor: It’s Implementation and Challenges
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