Zakah on the rent of buildings.

Decrees issued by the Islamic Jurisprudence Academy in Mecca (Islamic World League)

First Decree - Eleventh Session

Zakah on the rent of buildings.

In its eleventh session held in Mecca, the Islamic Jurisprudence Academy of the Islamic World League discussed Zakah on the rent of buildings and the majority of its members decided the following:

No Zakah is due either on the value of the building prepared for accommodation or on its rent.   Zakah is due on the value of the building bought for trade purposes and its value is to be evaluated one year after buying it.   Zakah is due on the rent of buildings prepared for rent only.   Zakah on rent should be given one year after the lessor receives the rent.   Zakah due either on the rent of building or on the building itself (if bought for trade purposes) is 2.5%.

Fourth Decree - Eighth Session

Levying and Distributing Zakah in Pakistan

In its eighth session held in Mecca, the Islamic Jurisprudence Academy discussed the question directed by the Pakistani Embassy in Jeddah regarding the distribution of Zakah. The question deals with the channels of Zakah and whether the meaning of the Qur'anic phrase "in the way of Allah" refers only to Mujahidin or all sorts of charitable deeds such as public facilities, building mosques and bridges, spreading religious teachings and preparing missionaries.

After studying the subject, it appeared that there are two interpretations of the phrase:

Most scholars hold that "in the way of Allah" refers to Mujahidin only.   Some other scholars regard this as reference to all charitable deeds such as building mosques, roads, bridges and schools, preparing ammunition and spreading religious teachings by helping missionaries as well as any other public interests which may be of benefit to Muslims.

After discussing the opinions held by both parties, the Academy decided the following:

The second opinion is held by a number of Muslim scholars and it refers to other Qur'anic verses such as: "Those who spend their substance in the cause of Allah, and follow not up their gifts with reminders of their generosity or with injury, for them their reward is with their Lord; on them shall be no fear, nor shall they grieve." It also refers to a Hadith narrated by Abu Dawud. A Companion allocated a she-camel for riding during battles (in the way of Allah). When his wife wanted to perform Hajj, the Messenger of Allah (peace be upon him) said to her: Use it in riding, for Hajj is also in the way of Allah.   As long as the purpose of jihad is spreading Islam, preparing missionaries and spreading religious teachings are also a means for spreading Islam and hence a sort of jihad. The Messenger of Allah (peace be upon him) said: Fight the polytheists with your money, souls and tongues.   As long as atheists, Jews and Christians wage war against Islam and they are supported by money, the Muslims must face them by using their very same weapons.   As long as jihad in Islamic countries has its ministry if compared with the missionary call which is not supported by money or ministries, the Academy decides - in absolute majority - that "in the way of Allah" includes missionary call and all its complementary deeds.

Posted in: Fatwas of Zakat