his wealth, yet makes it burdensome for him to pay a single dirham in zakat on his wealth. Thus, you find people miserly and stingy when it comes to zakat, searching for concessions in the hope of finding a scholar who will tell them, “You do not owe zakat on this.” Yet when it comes to voluntary charity, he does not mind giving more than the amount of zakat. A person may come and ask, “What is your view concerning a debt owed by an insolvent person: is zakat due on it?”
If you say, “Yes, zakat is due on it, because it is your property: you have the right to waive it, you have the right to demand it, and if you were to die, it would be inherited from you. Therefore, zakat is due on it, even if it is owed by an insolvent person.” This is the well-known position in the school of Imam Ahmad (1). He then says, “I have reservations about this legal ruling”—though he is a layman.
Then he goes to another scholar and asks, “What is your view concerning a debt owed by an insolvent person: is zakat due on it?”
He replies, “No. A debt owed by an insolvent person is like something nonexistent, because the Sharia does not permit you to demand it or press the debtor for payment.” Allah, Most High, says:
“And if someone is in hardship, then let there be postponement until ease.”
He says, “This is the stronger view,” because it agrees with his own desires.
Even in the obligatory prayer, Satan comes and toys with a person through whisperings, opening every door to him. Yet when a voluntary prayer comes, he attains an extraordinary degree of humility and attentiveness. This is from Satan. If you give something to the voluntary prayer, then give much more to the obligatory prayer, for it is more beloved to Allah and is, in reality, your capital.
“Whoever omits a condition without an excuse—other than the intention, for it is never waived under any circumstances—...........”
His statement, “Whoever omits a condition without an excuse—other than the intention, for it is never waived under any circumstances,” means that whoever omits a condition without an excuse, his prayer is invalid; but if he omits it due to an excuse, his prayer is not invalid.