This is a translation of the Zakat section of Nuqayah which summarises the laws stated in core Hanafi works; Quduri, Wiqayah, Hidayah, and Jami Saghir. Some supplementary laws and explanatory notes have been added from Kanz, Multaqa, Mukhtar and Tuhfah. These additions are placed within brackets [ ] and the references noted in the footnotes accordingly. Sadr al-Shariah al-Asghar in Nuqayah writes:
[(1.1) Zakat1 is
(1.2) Zakat is not compulsory except upon a person who is
(1.3.1) Zakat is not compulsory upon [a person who is] a
(1.3.2) [Zakat is not compulsory upon property] which was received after being written off such as wealth which was lost, restricted without evidence, or confiscated unjustifiably.
(1.4) Intention is required at the time of payment or transfer except that one donates their entire wealth.
(2.1.1) The nisab [(minimum threshold) for livestock] is
(2.1.2) It is compulsory to give
(2.1.3) [It is compulsory to] give
(2.1.4) [It is compulsory to give]
(2.1.5) [It is compulsory to give] a dinar or 2.5% of the price for every horse [when one owns only] female horses or at least one mixed set.31
(2.1.6) It is not compulsory to give [for any livestock] unless it is a sa’imah (served no function other than being herded most of the year). [Hence], It is not [compulsory to give] for a baby animal32 unless it is with an adult nor an animal that has worked.
(2.1.7) It is compulsory to give the medium range [from the livestock]. If that is unavailable, the collector should take the lower range with the remainder [as cash] or the higher range and return the excess.
(2.2.1) The nisab is
(2.2.2) Every ten dirham is equivalent to seven mithqals [in weight].
(2.2.3) [The quality of gold and silver does not matter] be it mint, raw [or an ornament on an item]
(2.2.4) It is compulsory to give 2.5%35 upon [the nisab] and thereafter upon every [4 mithqal and 40 dirham]36 beyond the nisab
(2.2.5) The dominant [metal] will be used [to determine classification].37
(2.2.6) If other metals are more, the price [of the gold or silver within] will be calculated.
(2.2.7) There is no zakat on anything other than that which was mentioned unless at the point of ownership
(3.1) It is permissible to pay cash [equivalent38 ] for zakat and fitrah39 .
(3.2) The loss40 [of the wealth] after the year [passes], reduces [zakat] proportionally.
(3.3) There is no zakat on a fraction41 .
(3.4) Assign anything gained within the year to its category.
(3.5) Count the gold with the silver [in a manner which is favourable to the poor] and the price of the trading stock with them both to calculate the nisab.
(3.6) Its fluctuation within the year is considered unimportant [so long does not reach zero].
(3.7) It is permissible to pay in advanced for the year or beyond.
(4.1) The recipients of zakat [are as follows].
(4.2.1) [Zakat] may not be given to
(4.2.2) It may not be given to
(4.2.3) Zakat may not be given to
[(4.2.4) It may not be given toward
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Muhammad Saifur Rahman Nawhami
28 Sha’ban 1436
16 June 2015
Updated: 28 Shawwal 1446 AH (28 April 2025 CE)
Ref: 150616501
Cite: Nawhami, Muhammad Saifur Rahman. (2015). Nuqayah: The Book of Zakat. Islamic Studies Bulletin (DIBAJ), Issue 104. Available at http://uloom.com/stable/150616501
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