Zakat on inheritance share received after few years
Question
A person dies and it is agreed that the house will go to one of the heirs who will pay the other heirs their shares over a number of years. Is the money that is due for the others share liable to Zakat as you would if it is a loan? I do not see it as a loan even if it is expressed as one. I think it is inheritance that the others are being paid for by instalments in return for the house.
بسم الله الرحمن الرحیم
Answer
If the deceased owned the property, then the heirs will all have equity in the property and will retain their equity until they get paid out, or they will not legally have any equity in the house and therefore be entitled to their share in monetary terms. Either way, there is no Zakat on this, because the debt arising from inheritance distribution is a weak debt and there is no Zakat on weak debts. Zakat only becomes necessary upon receipt of the inheritance money. Therefore, there is no Zakat in the scenario in question.
The only exception to this is that if an heir actually receives their equity in the property, and then formally sells their share via a contract to an heir or otherwise, then the debt arising would be of intermediate debt. Scholars have mixed views regarding debts of this category and the preferred view is that Zakat is necessary, as outlined in an earlier answer entitled: Zakat on house sale money not received.
If the intention of the heirs is to assist the one heir, then it is advised for the heirs to retain their equity in the property and relinquish it upon receipt of the money and therefore there will be no Zakat. This suggestion takes into account that the heirs are doing the heir a favour, they do not have access to the money, and also that if the heirs had the money, they may have used it to purchase something that is not Zakatable.
قال محمد في الأصل (٢/٩٣، طبعة قطر): قلت: أرأيت الرجل يرث مائتي درهم وهي دين على رجل ولا مال له غيرها فيحول عليها الحول، ثم يقبض منها أربعين درهما هل عليه فيها زكاة؟ قال: لا، حتى يقبضها كلها. قلت: ولم؟ قال: لأنه لم يقع في يده المائتا درهم، انتهى. وقال الجصاص في شرح مختصر الطحاوي (٢/٣٤١): الدين عن أبي حنيفة على ثلاثة أوجه: فمنه ما ملك بغير بدل، نحو الميراث أو ببدل ليس بمال، نحو المهر والجعل في الخلع ودية الخطأ والعمد إذا صالح عنه، فإنه لا يزكي في هذه الوجوه حتى يقبض ويحول عليه حول بعد القبض، انتهى. وقال السمرقندي في التحفة (١/٢٩٤): وأما الدين الضعيف فهو ما وجب وملك لا بدلا عن شيء وهو دين إما بغير فعله كالميراث أو بفعله كالوصية أو وجب بدلا عما ليس بمال دينا كالدية على العاقلة والمهر وبدل الخلع والصلح عن دم العمد وبدل الكناية، والحكم فيه أنه لا يجب فيه الزكاة حتى يقبض المائتين ويحول عليها الحول عنده، انتهى۔
Allah knows best
Yusuf Shabbir
11 Ramadan 1446 / 11 March 2025
Approved by: Mufti Shabbir Ahmed and Mufti Muhammad Tahir
