And it is not recommended …

His statement, “And it is not recommended,” means that paying zakat in advance is not recommended, because zakat only becomes obligatory upon the completion of a full lunar year. Paying it at the completion of the year is more considerate of the owner of the wealth, since the taxable minimum may fall below the required threshold, or all of his wealth may be destroyed before the year is complete, in which case zakat would not be due from him. It is therefore preferable not to pay it in advance.

However, the fact that it is not recommended does not preclude its being recommended due to a legally recognized reason—for example, when there is a need to pay it in advance in order to assist fighters striving in Allah’s cause, or to meet the need of a relative, or the like. In such a case, paying it in advance is not recommended in itself, but because of an external circumstance for which the interest lies in paying the zakat early.

Issue: If he pays zakat in advance for a particular year, then the taxable minimum falls below the required threshold after he has paid it but before the completion of the year, then that payment counts as voluntary charity and does not suffice for any other year, because he intended it for that particular year.

If he pays zakat in advance and then the taxable amount increases, zakat is also due on the increase.

Issue: If a person is compelled to pay unlawful levies and taxes, may he pay them with the intention of zakat?

The scholars differed on this:

– Some held that it is permissible to pay them with the intention of zakat.

– Others held that it is not permissible, because this is among the matters concerning which the Messenger, peace and blessings be upon him, commanded patience. If he intends it as zakat, he thereby protects his wealth, and thus patience is not realized for him. This view is closer to what is correct.