Question:
Assalamualaikum Wa Rahmatullah Wa Barakatuhu.
Mufti Sabh I have some shops and I have steady income every month. I use that money to help my close relative’s house expenses. 2 things I like to know. On that money do I have to pay zakat and also do I have to pay zakat on the shops as they are paid?
Jazak ALLAH khairan

Answer:

In the Name of Allah, the Most Gracious, the Most Merciful.

As-salāmu ‘alaykum wa-rahmatullāhi wa-barakātuh.

At the outset, it is important to understand the basic concept of calculating Zakāh.

The day an individual becomes owner of Zakātable wealth (gold, silver, cash, or trading merchandise) equivalent to the amount of Nisāb (612.36 grams of silver or its value in cash)[1], this day is termed as his Zakāh day. In other words, annually all Zakātable wealth in his ownership on that day must be calculated for Zakāh.

If one does not remember when he first became owner of this amount i.e. 612.36 grams of silver or its value, he must apply his discretion and arrive at a conclusion. If he is unable to remember even after applying his discretion, he must stipulate any day as his Zakāh day based on the lunar calendar. Thereafter, on a yearly basis he must calculate all Zakātable wealth in his ownership on that day.[2]

Based on the aforementioned, hereunder are the answers to your queries:

1. You state that you have some shops. In principle, Zakah is due on the market price of all trading merchandise (inventory) present in the shops on the annual Zakah day. There is no Zakah on the store buildings.[3]

2. You state that you have income from the shops that you use to assist a relative. Zakah is due on the amount of the income that is present with you on your annual Zakah day. Zakah is not due on the amount that was spent prior to your annual Zakah day.

And Allah Ta’āla Knows Best

(Mufti) Abdul Azeem bin Abdur Rahman

Disclaimer:

The Shar’a ruling herein given is based specifically on the question posed and should be read in conjunction with the question.

Darul Iftaa Texas bears no responsibility to any party who may or may not act on this answer and is being hereby exempted from loss or damage howsoever caused.

This answer may not be used as evidence in any Court of Law without prior written consent of Darul Iftaa Texas.

[1]اوزان شريعه، ص 49

[2]احسن الفتاوى، ج 4، ص 265، سعيد

[3]  احكام زكاة (حضرت مفتى رفيع عثمانى صاحب)، ص 18، ادارة المعارف كراتشى