Resolutions of Iftaa' Board



Resolutions of Iftaa' Board

"Resolution No. (246): "Ruling on Zakah of Associations and Unions' Funds"

Date Added : 04-12-2017

Resolution No. (246) by the Board of Iftaa', Research and Islamic Studies:

"Ruling on Zakah of Associations and Unions' Funds"

Date 2/Rabi' Al-Thani/1439 AH, corresponding to 21/11/2017 AD

 

All perfect praise be to Allah, The Lord of The Worlds, and may His peace and blessings be upon our Prophet Muhammad and upon all of his family and companions.

During its 13th session held on the above date, the Board of Iftaa', Research and Islamic Studies reviewed the letter sent from the Chairman of Jordan Housing Developers Association, and reads as follows:" We would like to ask about the Sharia Ruling on the Zakah's Nisaab {Minimum amount liable for Zakah}of the nonprofit funds of the Associations and Unions such as Jordan Housing Developers Association whose incomes consist of membership fees and other members' annual subscriptions. Moreover, these funds are distributed on the association's activities, employees' salaries, rents and many other activities. Yet, the aforementioned association is a nonprofit party and aims to develop the career of constructing apartments and buildings as is the case with many other unions. The statute of the Association is included in the letter?

After prolonged deliberations, the Board decided the following:

Zakah is a commandment of Allah to a Muslim with the conditions clarified by the scripts of Sharia and the first of which is "Possession" referred to, by jurists, as "Specific owner" since it is stated in [Nihayat Al-Muhtaj vol.3/pp.127]: "Being possessed by a specific owner is among the conditions that make Zakah on wealth obligatory."

Similar to endowment funds, the Zakah condition (Specific owner or owners) doesn't apply to the afore parties. 

Moreover, Zakah is due on co-operative associations and other organizations that have a specific owner

or multiple shareholders. And Allah Knows Best. 

 

Chairman of Iftaa` Board,

Grand Mufti of Jordan,

Dr. Mohammad Al-Khalayleh

Vice Chairman, Sheikh Abdulkareem Al-Khasawneh

Prof. Abdullah Al-Fawaz, Member

Dr. Ahmad Al-Hasanat, Member

Dr. Mohammad Khair Al-Esa, Member

Dr. Majid Darawsheh, Member

Sheikh Sa`eid Al-Hijjawi, Member

Judge Khalid Woraikat, Member

Dr. Mohammad Al-Zo`bi, Member

 

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Summarized Fatawaa

Is it permissible to appoint a proxy for the sacrificial offering outside Jordan?

In the name of Allah; all praise is due to Allah, and peace and blessings be upon the Messenger of Allah.
 
It is permissible to appoint a proxy—whether an individual or a charitable organization—to perform the sacrificial slaughter (Udhiyah) on one’s behalf, even if it is carried out in a country other than that of the donor. This is conditional upon the proxy’s adherence to the established requirements of the Udhiyah, including the animal’s age, its freedom from physical defects, the designated timing of the slaughter, and the proper distribution of the meat.
However, it is preferable for the one offering the sacrifice to perform the slaughter personally, in order to attain the full reward and blessings of the act. And Allah (Exalted be He) knows best.

Is the niṣāb calculated based on the price of 21-karat gold, or 24-karat gold?

All praise is due to Allah, and peace and blessings be upon our master, the Messenger of Allah ﷺ.
Zakāh is obligatory on cash and on gold designated for saving or for trade, provided the total reaches the niṣāb (minimum threshold liable for zakah), and a full ḥawl (lunar year) has elapsed over it. The niṣāb is (85) grams of 24-karat gold; for 21-karat gold, the niṣāb equals (97) grams; and for 18-karat gold, it equals (113) grams.
The relied-upon position is to calculate the zakāh based on the buying price [i.e., the price the gold merchant would pay the owner to purchase the gold from him] on the day the zakāh obligation is due.
The one paying zakāh may assess/calculate the niṣāb using any of the aforementioned gold karats [i.e., he may choose whichever karat standard he wishes for the purpose of the calculation]. And Allah, the Exalted, knows best.

Does the Obligatory Ritual Bath (Ghusl) Suffice in Place of Ablution (Wuḍūʾ)?

All praise is due to Allah, and peace and blessings be upon our master the Messenger of Allah ﷺ.
The more prudent course is to perform ablution (wuḍūʾ) after the ritual bath (ghusl), so as to exit the difference of scholarly opinion and because the sufficiency of the ritual bath in place of ablution is contingent upon a number of conditions and requirements being met. And Allah the Almighty knows best.

What is the Sharia basis of the Udhiyah?

Praise be to Allah, and peace and blessings be upon our Master, the Messenger of Allah.
The Sharia basis of the Udhiyah (sacrificial offering) is firmly established through the Quran, the Sunnah, and the Consensus (Ijma') of the Muslims:
1. Evidence from the Holy Quran
Allah the Exalted says {what means}: "And the camels and cattle We have appointed for you as among the symbols of Allah; for you therein is good." [Al-Hajj/36]. He also says {what means}: "So pray to your Lord and sacrifice [to Him alone]" [Al-Kawthar/2]. According to the most well-known scholarly interpretations of this verse, "prayer" refers to the Eid prayer, and "sacrifice" refers to the slaughtering of the Udhiyah.
2. Evidence from the Sunnah
Al-Bara' bin 'Azib (may Allah be pleased with him) narrated that the Prophet ﷺ said: "The first thing we start with on this day of ours is to pray, then we return and sacrifice. Whoever does that has followed our Sunnah, and whoever slaughters before [the prayer], it is merely meat he has provided for his family; it is not part of the ritual sacrifice in any way" [Reported by Bukhari & Muslim].
Anas (may Allah be pleased with him) narrated: "The Prophet ﷺ sacrificed two white rams with horns. He slaughtered them with his own hand, mentioned the name of Allah (Tasmiyah), and said the Takbir" [Reported by Bukhari & Muslim].
3. Evidence from Scholarly Consensus (Ijma')
The Muslims have reached a unanimous consensus on the Sharia basis of the Udhiyah, and no one among the scholars has disagreed with this. [Al-Sherbini, Mughni al-Muhtaj, Vol.6/P.122].And Allah the Exalted knows best.