موطا امام مالك رواية يحييٰ
Muwatta Imam Malik (Riwayat Yahya)
كتاب الزكاةBook: On the Explanation of Zakat
بَابُ زَكَاةِ الْمِيرَاثِ
Zakat 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.
Hadith 666Q2
قَالَ : قَالَ مَالِكٌ : السُّنَّةُ عِنْدَنَا الَّتِي لَا اخْتِلَافَ فِيهَا، أَنَّهُ لَا تَجِبُ عَلَى وَارِثٍ زَكَاةٌ فِي مَالٍ وَرِثَهُ فِي دَيْنٍ، وَلَا عَرْضٍ وَلَا دَارٍ، وَلَا عَبْدٍ وَلَا وَلِيدَةٍ، حَتَّى يَحُولَ عَلَى ثَمَنِ مَا بَاعَ مِنْ ذَلِكَ أَوِ اقْتَضَى الْحَوْلُ مِنْ يَوْمَ مَا بَاعَهُ وَقَبَضَهُ .
Imam Malik, may Allah have mercy on him, said: In our view, the agreed-upon Sunnah is that zakat is not obligatory on the heir for the wealth that reaches him by way of inheritance—neither on debt, nor on goods, nor on a house, nor on a slave, nor on a female slave. However, if he sells any item from the inheritance and a year passes over its sale or the receipt of its price, then zakat will become obligatory.
Hadith 666Q3
- قَالَ : قَالَ مَالِكٌ : السُّنَّةُ عِنْدَنَا أَنَّهُ لَا تَجِبُ عَلَى وَارِثٍ فِي مَالٍ وَرِثَهُ الزَّكَاةُ، حَتَّى يَحُولَ عَلَيْهِ الْحَوْلُ .
Imam Malik, may Allah have mercy on him, said: In our view, the ruling is that zakat is not obligatory on the heir for the wealth that has reached him through inheritance until a year has passed over it.
