with him.” (1) Zakat is among the matters for which one should make a bequest, since it is an obligatory right.

It is also permissible for him to delay zakat in order to identify those who are entitled to receive it, because trustworthiness has been lost in our present time and the love of wealth has increased. Thus, delaying zakat until he has ascertained who is entitled to it is permissible, since this serves the interest of the recipient. Allah knows what is in people’s intentions. Some people may use this as an excuse while intending to benefit from their wealth before paying its zakat. However, if his intention in delaying it is to ascertain who is entitled to receive it, there is nothing wrong with that.

The author, may Allah have mercy on him, did not mention the permissibility of delaying zakat for the recipient’s benefit; rather, it was mentioned by the author of al-Rawd and by other scholars. Delaying it is likewise permissible when payment is not possible, based on his statement, “when he is able to do so,” as mentioned previously.

Thus, delaying is permissible in the following cases:

1. When payment is not possible.
2. When paying it would cause him harm.
3. When there is a need or benefit in delaying it.

Issue: If he delays zakat beyond its due date and his wealth subsequently increases, what counts is the amount he possessed when zakat became due, upon completion of the lunar year.

Thus, if it became due in Ramadan when his wealth was ten thousand, and he delayed it until Dhu al-Hijjah, by which time his wealth had reached twenty thousand, he is only liable for zakat on the ten thousand.