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Bayhaqi 7618 — Debt and zakah

قَالَ: وَحَدَّثَنَا يَحْيَى، ثنا أَبُو بَكْرٍ النَّهْشَلِيُّ، عَنْ حَمَّادِ بْنِ أَبِي سُلَيْمَانَ أَنَّهُ قَالَ: " يُزَكِّي الرَّجُلُ مَالَهُ وَإِنْ كَانَ عَلَيْهِ مِنَ الدَّيْنِ مِثْلُهُ؛ لَأَنَّهُ يَأْكُلُ مِنْهُ وَيَنْكِحُ فِيهِ ". قَالَ الشَّيْخُ: وَالظَّوَاهِرُ الَّتِي وَرَدَتْ بِإِيجَابِ الزَّكَاةِ فِي الْأَمْوَالِ تَشْهَدُ لِهَذَا الْقَوْلِ بِالصِّحَّةِ، وَهُوَ قَوْلُ الشَّافِعِيِّ فِي الْجَدِيدِ وَكَانَ يَقُولُ: حَدِيثُ عُثْمَانَ يُشْبِهُ وَاللهُ أَعْلَمُ أَنْ يَكُونَ إِنَّمَا أَمَرَ بِقَضَاءِ الدَّيْنِ قَبْلَ حُلُولِ الصَّدَقَةِ فِي الْمَالِ، وَقَوْلُهُ هَذَا شَهْرُ زَكَاتِكُمْ يَجُوزُ أَنْ يَقُولَ: هَذَا الشَّهْرُ الَّذِي إِذَا مَضَى حَلَّتْ زَكَاتُكُمْ كَمَا يُقَالُ شَهْرُ ذِي الْحِجَّةِ وَإِنَّمَا الْحِجَّةُ بَعْدَ مُضَيِّ أَيَّامٍ مِنْهُ. أَخْبَرَنَا بِهَذَا الْكَلَامِ أَبُو سَعِيدٍ، ثنا أَبُو الْعَبَّاسِ أَنْبَأَ الرَّبِيعُ قَالَ: قَالَ الشَّافِعِيُّ فَذَكَرَهُ.
Hammad bin Abi Sulayman (may Allah have mercy on him) said: A man should pay the zakah of his wealth even if he owes a debt equal to it, because he eats from it and marries with it.
The Shaykh (may Allah have mercy on him) said: The apparent texts that have come regarding zakah being obligatory on wealth testify to the soundness of this view, and it is the new position of Imam al-Shafi'i (may Allah have mercy on him). He used to say: The hadith of Sayyiduna Uthman (may Allah be pleased with him) most likely means, and Allah knows best, that he ordered the paying off of debt before zakah became due on the wealth; and his saying "This is the month of your zakah" may mean: this is the month after whose passing your zakah becomes due, just as one says "the month of Dhu al-Hijjah", although the Hajj takes place only after some of its days have passed. Abu Sa'id (may Allah have mercy on him) informed us of this.
Hadith Reference السنن الكبرى للبيهقي / كتاب الزكاة / 7618
Hadith Grading محدثین: صحيح
Hadith Takhrij «صحيح۔ رجاله ثقات»