موطا امام مالك رواية يحييٰ
Muwatta Imam Malik (Riwayat Yahya)
كتاب الزكاةBook: On the Explanation of Zakat
بَابُ زَكَاةِ الْمِيرَاثِZakat on inheritance
Hadith 666Q1
مَالِكٌ، أَنَّهُ قَالَ : إِنَّ الرَّجُلَ إِذَا هَلَكَ وَلَمْ يُؤَدِّ زَكَاةَ مَالِهِ، إِنِّي أَرَى أَنْ يُؤْخَذَ ذَلِكَ مِنْ ثُلُثِ مَالِهِ، وَلَا يُجَاوَزُ بِهَا الثُّلُثُ وَتُبَدَّأَ عَلَى الْوَصَايَا، وَأَرَاهَا بِمَنْزِلَةِ الدَّيْنِ عَلَيْهِ فَلِذَلِكَ رَأَيْتُ أَنْ تُبَدَّأَ عَلَى الْوَصَايَا، [1/355] قَالَ : وَذَلِكَ إِذَا أَوْصَى بِهَا الْمَيِّتُ، قَالَ : فَإِنْ لَمْ يُوصِ بِذَلِكَ الْمَيِّتُ فَفَعَلَ ذَلِكَ أَهْلُهُ فَذَلِكَ حَسَنٌ، وَإِنْ لَمْ يَفْعَلْ ذَلِكَ أَهْلُهُ، لَمْ يَلْزَمْهُمْ ذَلِكَ .
Imam Malik, may Allah have mercy on him, said: If a person dies and he has not paid the zakat on his wealth, then zakat should be taken from one third of his wealth, not more than that, and this zakat will take precedence over his bequests, because zakat is like a debt upon him, therefore it will be given precedence over bequests. However, this ruling is when the deceased has made a bequest for the payment of zakat; if he did not make a bequest but his heirs pay it, then it is better, but it is not obligatory upon them.
