An example of this is when zakat on livestock becomes due from a person in Muharram, and he fears that the collector may come in Safar and say to him, “Pay your zakat,” and will not believe him if he says, “I have already paid it.” In that case, he may delay it until he loses hope of the collector’s coming.

The one liable for zakat must be believed when he says that he has paid his zakat, because it is an act of worship and he is entrusted with it.

Another form of harm is for a person to fear for his life or property if he pays the zakat. For instance, he may be among poor people who are thieves, and if he pays the zakat, they may say, “He is a man of means,” then raid his home, steal from him, or kill him. This is harm, and he may delay the zakat until Allah makes matters easy for him.

Likewise, if his wealth is absent, he is not required to pay zakat on it, even if he has other wealth in his possession.

If someone were to ask: May he delay it for a beneficial reason rather than because of harm?

The answer is: Yes, he may. For example, during Ramadan, zakat payments become abundant, and the poor—or most of them—become well provided for. Yet during winter days that do not coincide with Ramadan, they are in greater need, while those who pay zakat are fewer. In this case, it is permissible to delay it, because this serves the interests of those entitled to it, provided that he sets it apart from his other wealth or writes a document stating that his zakat became due in Ramadan but that he delayed it until winter for the benefit of the poor, so that his heirs will be aware of this. The Prophet, peace and blessings be upon him, said: “It is not right for a Muslim who has something to bequeath to spend two nights without having his will written…”