زكاة النماء و الفائدة في الفقه المالكي

الملخص EN

Growth and yield are among the greatest purposes in the acquisition of money in Islam.

Therefore, the Maliki jurists were keen on discussing them in the realm of Zakat.

Some of them, such as Ibn Bashῑr in his /At-tanbῑh ˁalā Mabādiˀ it-Tawjῑh/ (Highlighting Principles of Guiding) and Ibn Rashid Al-Qafṣῑ in his /Lubāb ul-Lubāb/ (Quintessence of the Intellect) devoted a full chapter each to investigating the rules of Zakat on growth and yield.

The provisions of Zakat on growth and yield could be summarized as follows.

'Growth' is defined as an increase in the value of a property which has been originally in the possession of its owner.

It includes profit, returns, and livestock production.

'Yield' is defined as an increase in the value of a property which was not originally in the possession of its owner.

It includes the returns of a property, livestock yield as well as the produce of crops and fruits.

The profit and the product of livestock are added to their original property itself whether or not the value of this property has reached niṣāb (the minimum amount liable to the payment of Zakat).

The criterion is that the original property together with its profit or yield are complemented to constitute the minimum amount liable to the payment of Zakat.

The payment of Zakat applies to both the original property and its profit or yield.

The existence of the profit or yield does necessitate restarting the calculation of a new one-year period of Zakat, which is the prescribed period for the payment of Zakat.

The one-year period of Zakat for profit or yield is calculated based on the time of possessing the original property.

If the first profit of a property constitutes the minimum amount of Zakat, the second property profit will not be added to the first.

The second profit necessitates restarting the calculation of a new one-year period of Zakat.

The Zakat of each profit is paid on the basis of its one-year period of Zakat.

If the first profit does not reach the minimum amount of Zakat, it is added to the second subsequent profit; and Zakat is then paid for the year of the second one.

Profits are added to one another till they reach the minimum amount of Zakat.

As for the yield of livestock, if the first yield constitutes the minimum amount of Zakat, the second yield is added to the first one; and Zakat is then paid for the year of the first one.

Therefore, it is to the contrary of the profit of a property, for there must be some kind of distinction between them in their legal rulings.

Whereas return is a kind of growth, the yield of crops and fruits is a kind of profit.

There is disagreement among the Maliki jurists as to their legal ruling.

Should they be treated as equivalent to profit and yield, so they are added to the original property and their Zakat is paid based on its one-year period of Zakat? Should they be treated as equivalent to the yield of a property, and may therefore not be added to this original property? Or should they be treated as equivalent to the yield of livestock, and the second yield is thus added to the first one if the latter constitutes the minimum amount of Zakat? The present research paper also investigates some other relevant issues