Zakah on Exploited Assets
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Restricting the kinds of assets that are zakatable is a well-established stance in jurisprudence. It is defended by Ibn Hazm and later by al Shawkani and Siddiq Hasan Khan, to the extent that some jurists exclude trading assets and fruits and vegetable from zakat. The author of al Rawdah al Nadiyah argues for this opinion, ''Imposing zakah on assets that are agreed on as non-zakatable, such as residential buildings, real estate, and animals, simply because they are rented for profit without being exchanged in trade, was unheard of in the first generations of Islam, not to mention their lack of support from Qur'an or Sunnah."1 Those who expand the concept of zakatability On the other side there are jurists who expend the category of zakatable assets and establish the zakatability of exploited assets like factories and buildings. This is the position of some Malikites, Hanbalites, and the followers or al Hadi among Zaidis. It is also the view of some contemporary scholars, including Abu Zahra, 'Abd al Wahhab Khallaf, and 'Abd al Rahman Hasan, as we shall see in this section. In my opinion, this approach is more valid, for the following reasons: 1. God obligates a defined due on each asset: "and in their wealth there is a defined due," "Out of their assets take a sadaqah." The Prophet (p) also exhorts us to "Pay the zakah on your assets." These texts do not distinguish between the different kinds of assets. Ibn al 'Arabi disproves the opinion of the Zahiris, who negate the zakatability of trade assets for lack of a correct text. "The verse 'Out of their wealth take a sadaqah' is general," he says. "It includes all kinds of wealth, regardless of classification, name, and purpose. Whoever wishes to impose any restriction on this generality is asked to bring proof."2 2. The reason for which zakah is imposed with respect to assets is growth, as noted by jurists who look for the reasons behind Shari'ah rulings in order to use them in analogy. (They include practically all jurists of the Islamic nation except a few Zahiris, Mu'tazilities and Shi'ites.) Consequently, zakah is not obligated on houses inhabited by owners, clothes, jewelry, craftsmen's tools, or horses used for fighting, by unanimous agreement. This is also why zakah is waived from camels and cows used as personal transportation, and from every asset that does not grow on its own or by human action. Since the reason for the zakatability of an asset is its growth, then if growth exists, an item must be zakatable. 3. The objectives of the legislation of zakah imply that zakah must be imposed, because owners of exploited assets need to be sanctified and purified, the poor and needy need relief, and Islam and its state have many uses for the proceeds of this form of zakah. Al Kasani explains the reasoning behind the obligation of the one-tenth charge on the produce of the earth, "The payment of the tenth to the poor is an expression of gratitude for Grace, a relief for the incapable and poor so they can perform their religious and social role. It is also needed for the purification of the payer's soul from