All perfect praise be to Allah the Lord of the Worlds. May His peace and blessings be upon Prophet Mohammad and upon all his family and companions.
Allah has made Zakat obligatory upon every Muslim for their wealth, as Allah Says (What means): "Take from their wealth a charity to purify them and purify it for them." [At-Tawbah/103]. Moreover, He made this duty one of the five pillars of Islam. The Messenger of Allah (PBUH) said: "Islam is built upon five pillars: testifying that there is no god worthy of worship except Allah and that Muhammad is His Messenger, establishing prayer, giving Zakat, fasting the month of Ramadan, and performing Hajj." [Agreed upon].
The conditions for the obligation of Zakat in all its forms are as follows: Islam, freedom, definite ownership, complete ownership, reaching the Nisab (minimum amount liable for Zakat), and the completion of a lunar year (for those types of wealth that require it). If these conditions are met, then Zakat becomes obligatory on that wealth.
As for the obligation of Zakat on the wealth of minors and the mentally incapacitated, the Shafi'i, Maliki, and Hanbali scholars are of the opinion that Zakat is indeed obligatory on their wealth. They base their opinion on the general meaning of the Quranic verse, it states (What means): "Take from their wealth a charity to purify them and purify it for them." [At-Tawbah/103], which does not differentiate between the wealth of the young and the old, or the sane and the insane. They also cite the Hadith, "Trade with the orphans' wealth, and not leave it to be consumed by Zakat." [Tabarani].
Imam Shams Al-Din Al-Ramli, a Shafie's scholar, said: "Zakat is obligatory on the wealth of a minor boy or girl, as the aforementioned hadith includes them, and another hadith states: "Seek to increase the wealth of orphans and not leave it to be consumed by Zakat." Besides; Ad-Darqutni narrated: "Whoever is in charge of an orphan's wealth, let him trade with it and not leave it to be consumed by Zakat." The purpose of Zakat is to fill the gaps in society (Help the eight categories eligible to receive Zakat) and purify wealth, and their wealth can be used to meet expenses and pay debts. Zakat is not merely an act of worship for the individual, but rather a responsibility for the guardian. Therefore, it is obligatory for the guardian of a minor or an insane person to pay Zakat on their behalf.
The Hanafi scholars, however, held that Zakat is not obligatory on the wealth of minors or the insane. They based their opinion on the saying of the Prophet (PBUH): "There are three people whose actions are not recorded: the sleeping person until he awakens, the child until he reaches puberty, and the insane person until he becomes sane." [Abu Dawood]. They also argued that Zakat, like prayer, requires choice and intention, and since minors and the insane lack the capacity for choice and intention, Zakat is not obligatory on their wealth. Al-Imam Al-Marghinani, a renowned Hanafi scholar, stated: "Unlike the Shafi'i scholars, we do not consider Zakat obligatory on minors or the insane". They argue that Zakat is a financial obligation, similar to other financial obligations like providing for one's wife, and therefore it applies to all. However, we argue that Zakat is an act of worship and requires choice and intention. Since minors and the insane lack the capacity for choice, Zakat is not obligatory on their wealth."
It should be noted that the previous ruling applies when the wealth of a minor or an insane person is under the care of a guardian. However, if their wealth is entrusted to official institutions, then it is the Sharia judge who has the authority to decide whether Zakat should be paid on their behalf. Generally, judges tend to follow the Hanafi school of thought, which states that Zakat is not obligatory on the wealth of orphans. This is also reflected in resolution No. (
83) By the Board of Iftaa, Researches and Islamic Studies.
In conclusion, according to the majority of scholars, Zakat is obligatory on the wealth of a minor or an insane person if it reaches the Nisab and a full lunar year has passed, provided that the wealth does not fall below the Nisab during that year. This obligation repeats annually. It is the guardian's responsibility to pay Zakat on behalf of the non-obligated person when the wealth is under their care. However, if the wealth is held by official institutions, the Sharia judge has the authority to decide whether to pay Zakat on behalf of the minor or the insane person. And Allah The Almighty Knows Best.
