If someone were to say: Allah’s words, “by which you purify them and cleanse them thereby,” apply to those who are legally accountable, since purification and cleansing are from sins—

The answer is that this is based on what is generally the case: zakah is usually due on the wealth of those who are legally accountable, and they are therefore in need of purification. Moreover, a child—especially one who has reached the age of discernment—also needs purification because he may fall short in proper conduct. Thus, taking zakah from him purifies him and nurtures his faith and noble character.

2. The Prophet, peace and blessings be upon him, said when he sent Mu'adh, may Allah be pleased with him, to Yemen: “Inform them that Allah has made obligatory upon them a charity from their wealth.” (1) Thus, he made wealth the object upon which zakah is due.

3. Zakah is a right owed to other people. Therefore, both the legally accountable and those who are not legally accountable are equally obliged to fulfil it, just as when a child destroys someone’s property, we hold him liable for compensation even though he is not legally accountable.

This is the position of Imam Ahmad, may Allah have mercy on him. Abu Hanifah, may Allah have mercy on him, differed on this issue.

If someone were to say: If we hold zakah to be obligatory on the wealth of a child and an insane person, this will diminish it, whereas Allah, Most High, says: “Do not approach the property of the orphan except in the best manner.” [al-An'am: 152; al-Isra': 34]

The answer is that this diminution is, in reality, perfection and increase, for zakah purifies and increases wealth. Although it decreases it in tangible terms, it constitutes perfection and increase in meaning. Thus, paying zakah from it is dealing with it in the best manner.