Hadith 666
It is narrated from Sayyiduna Sa'ib bin Yazid (may Allah be pleased with him) that Sayyiduna Uthman bin Affan (may Allah be pleased with him) used to say: This month is the month of your zakat, so whoever has any debt should pay off the debt, and whatever wealth remains, he should pay zakat on it.
Hadith 667
It is narrated from Ayyub bin Abi Tamimah Sakhtiyani that Umar bin Abdul Aziz, may Allah have mercy on him, wrote regarding a property which some rulers had unjustly seized: Return it to its owner, and collect from it the zakat for the years that have passed. After that, he wrote another letter stating that the zakat for those years should not be taken because that property was under duress (not in the owner's possession).
Hadith 668
It is narrated from Yazid bin Khusaifah that he asked Sulayman bin Yasar: A man has wealth but he has debt equal to it, is zakat obligatory on him? He replied: No.
Hadith 668B1
قَالَ مَالِك : الْأَمْرُ الَّذِي لَا اخْتِلَافَ فِيهِ عِنْدَنَا فِي الدَّيْنِ ، أَنَّ صَاحِبَهُ لَا يُزَكِّيهِ حَتَّى يَقْبِضَهُ ، وَإِنْ أَقَامَ عِنْدَ الَّذِي هُوَ عَلَيْهِ سِنِينَ ذَوَاتِ عَدَدٍ ، ثُمَّ قَبَضَهُ صَاحِبُهُ لَمْ تَجِبْ عَلَيْهِ إِلَّا زَكَاةٌ وَاحِدَةٌ ، فَإِنْ قَبَضَ مِنْهُ شَيْئًا لَا تَجِبُ فِيهِ الزَّكَاةُ ، فَإِنَّهُ إِنْ كَانَ لَهُ مَالٌ سِوَى الَّذِي قُبِضَ تَجِبُ فِيهِ الزَّكَاةُ ، فَإِنَّهُ يُزَكَّى مَعَ مَا قَبَضَ مِنْ دَيْنِهِ ذَلِكَ ، قَالَ : وَإِنْ لَمْ يَكُنْ لَهُ نَاضٌّ غَيْرُ الَّذِي اقْتَضَى مِنْ دَيْنِهِ ، وَكَانَ الَّذِي اقْتَضَى مِنْ دَيْنِهِ لَا تَجِبُ فِيهِ الزَّكَاةُ فَلَا زَكَاةَ عَلَيْهِ فِيهِ ، وَلَكِنْ لِيَحْفَظْ عَدَدَ مَا اقْتَضَى فَإِنِ اقْتَضَى بَعْدَ ذَلِكَ عَدَدَ مَا تَتِمُّ بِهِ الزَّكَاةُ مَعَ مَا قَبَضَ قَبْلَ ذَلِكَ فَعَلَيْهِ فِيهِ الزَّكَاةُ
Imam Malik, may Allah have mercy on him, said: In our view, there is no difference of opinion regarding this ruling that zakat is not obligatory on a loan until it is received. So if the loan remains with the debtor for several years and then is received, zakat for only one year will be obligatory. If the amount of the loan received is less than the nisab, then zakat will not be obligatory on it, except in the case where that person has other wealth as well, so he should combine it and pay zakat on the total. If he does not have any other cash wealth but still has other loans due from debtors, then zakat will not yet be obligatory, but he should keep in mind the amount that has been received. After that, if so much is received that the nisab is completed, then zakat will become obligatory at that time. If he has spent the wealth that was received earlier, even then zakat will be obligatory.
Hadith 668B2
قَالَ : فَإِنْ كَانَ قَدِ اسْتَهْلَكَ مَا اقْتَضَى أَوَّلًا ، أَوْ لَمْ يَسْتَهْلِكْهُ فَالزَّكَاةُ وَاجِبَةٌ عَلَيْهِ ، مَعَ مَا اقْتَضَى مِنْ دَيْنِهِ فَإِذَا بَلَغَ مَا اقْتَضَى عِشْرِينَ دِينَارًا عَيْنًا ، أَوْ مِائَتَيْ دِرْهَمٍ فَعَلَيْهِ فِيهِ الزَّكَاةُ ، ثُمَّ مَا اقْتَضَى بَعْدَ ذَلِكَ مِنْ قَلِيلٍ أَوْ كَثِيرٍ فَعَلَيْهِ الزَّكَاةُ بِحَسَبِ ذَلِكَ
When, afterwards, so much is received that it completes the nisab, then when he receives the equivalent of twenty dinars or two hundred dirhams, zakat will become obligatory. After this, whatever amount, small or large, he receives, zakat will increase accordingly.
Hadith 668B3
قَالَ مَالِك : وَالدَّلِيلُ عَلَى الدَّيْنِ يَغِيبُ أَعْوَامًا ثُمَّ يُقْتَضَى فَلَا يَكُونُ فِيهِ إِلَّا زَكَاةٌ وَاحِدَةٌ ، أَنَّ الْعُرُوضَ تَكُونُ عِنْدَ الرَّجُلِ لِلتِّجَارَةِ أَعْوَامًا ثُمَّ يَبِيعُهَا فَلَيْسَ عَلَيْهِ فِي أَثْمَانِهَا إِلَّا زَكَاةٌ وَاحِدَةٌ ، وَذَلِكَ أَنَّهُ لَيْسَ عَلَى صَاحِبِ الدَّيْنِ أَوِ الْعُرُوضِ أَنْ يُخْرِجَ زَكَاةَ ذَلِكَ الدَّيْنِ أَوِ الْعُرُوضِ مِنْ مَالٍ سِوَاهُ ، وَإِنَّمَا يُخْرِجُ زَكَاةَ كُلِّ شَيْءٍ مِنْهُ ، وَلَا يُخْرِجُ الزَّكَاةَ مِنْ شَيْءٍ عَنْ شَيْءٍ غَيْرِهِ
Imam Malik, may Allah have mercy on him, said: What we have stated, that a debt is not collected for several years, and then when it is collected, only one year's zakat becomes obligatory, the evidence for this is that a person has trade goods with him for years, and when he sells them, only one zakat is obligatory on the price he receives. This is because it is not obligatory upon the owner of the debt or the owner of the wealth to pay zakat for this wealth or debt from another wealth; rather, zakat for each wealth should be paid from that very wealth, and not that zakat for one thing be given from another thing.
Hadith 668B4
قَالَ مَالِك : الْأَمْرُ عِنْدَنَا فِي الرَّجُلِ يَكُونُ عَلَيْهِ دَيْنٌ وَعِنْدَهُ مِنَ الْعُرُوضِ مَا فِيهِ وَفَاءٌ لِمَا عَلَيْهِ مِنَ الدَّيْنِ ، وَيَكُونُ عِنْدَهُ مِنَ النَّاضِّ سِوَى ذَلِكَ مَا تَجِبُ فِيهِ الزَّكَاةُ ، فَإِنَّهُ يُزَكِّي مَا بِيَدِهِ مِنْ نَاضٍّ تَجِبُ فِيهِ الزَّكَاةُ
Imam Malik, may Allah have mercy on him, said: The ruling regarding which there is no difference of opinion among us is that if a person possesses assets sufficient to pay off his debt, and in addition to that he has cash, then he should pay zakat on the cash.
Hadith 668B5
وَإِنْ لَمْ يَكُنْ عِنْدَهُ مِنَ الْعُرُوضِ وَالنَّقْدِ إِلَّا وَفَاءُ دَيْنِهِ ، فَلَا زَكَاةَ عَلَيْهِ حَتَّى يَكُونَ عِنْدَهُ مِنَ النَّاضِّ فَضْلٌ عَنْ دَيْنِهِ مَا تَجِبُ فِيهِ الزَّكَاةُ ، فَعَلَيْهِ أَنْ يُزَكِّيَهُ
Imam Malik, may Allah have mercy on him, said: If cash and goods combined are equal to his debt, then zakat will not be obligatory upon him until the cash exceeds his debt and reaches the nisab. As long as this is the case, he should give zakat.