Majmu' al-FatawaIbn Taimiya

He—may Allah have mercy on him—was asked:

“Is paying the equivalent value as zakat permissible or not, given that it is often more beneficial to the poor?”

He replied:

As for paying the equivalent value in zakat, expiation, and similar obligations, the well-known position in the schools of Mālik and al-Shāfiʿī is that it is not permissible, whereas Abū Hanīfa permits it. Ahmad—may Allah have mercy on him—prohibited it in some cases and permitted it in others. Some of his followers upheld his explicit rulings as stated, while others treated them as two differing positions transmitted from him.

The stronger view on this matter is that paying the equivalent value without a need or an overriding benefit is prohibited. Thus, the Prophet, peace and blessings be upon him, fixed the compensatory payment at two sheep or twenty dirhams, rather than prescribing payment of the equivalent value. Moreover, if paying the equivalent value is permitted without restriction, the owner may resort to inferior kinds of property, and valuation may cause harm. Furthermore, zakat is founded on sharing one’s wealth with those in need, and this principle applies both to the amount of wealth and to its kind.

As for paying the equivalent value because of a need, a benefit, or considerations of fairness, there is no

وَسُئِلَ - رَحِمَهُ اللَّهُ -: عَمَّنْ أَخْرَجَ الْقِيمَةَ فِي الزَّكَاةِ؛ فَإِنَّهُ كَثِيرًا مَا يَكُونُ أَنْفَعَ لِلْفَقِيرِ: هَلْ هُوَ جَائِزٌ؟ أَمْ لَا؟ فَأَجَابَ: وَأَمَّا إخْرَاجُ الْقِيمَةِ فِي الزَّكَاةِ وَالْكَفَّارَةِ وَنَحْوِ ذَلِكَ. فَالْمَعْرُوفُ مِنْ مَذْهَبِ مَالِكٌ وَالشَّافِعِيِّ أَنَّهُ لَا يَجُوزُ وَعِنْدَ أَبِي حَنِيفَةَ يَجُوزُ وَأَحْمَد - رَحِمَهُ اللَّهُ - قَدْ مَنَعَ الْقِيمَةَ فِي مَوَاضِعَ وَجَوَّزَهَا فِي مَوَاضِعَ فَمِنْ أَصْحَابِهِ مَنْ أَقَرَّ النَّصَّ وَمِنْهُمْ مَنْ جَعَلَهَا عَلَى رِوَايَتَيْنِ. وَالْأَظْهَرُ فِي هَذَا: أَنَّ إخْرَاجَ الْقِيمَةِ لِغَيْرِ حَاجَةٍ وَلَا مَصْلَحَةٍ رَاجِحَةٍ مَمْنُوعٌ مِنْهُ وَلِهَذَا قَدَّرَ النَّبِيُّ صَلَّى اللَّهُ عَلَيْهِ وَسَلَّمَ الْجُبْرَانَ بِشَاتَيْنِ أَوْ عِشْرِينَ دِرْهَمًا وَلَمْ يَعْدِلْ إلَى الْقِيمَةِ وَلِأَنَّهُ مَتَى جَوَّزَ إخْرَاجَ الْقِيمَةِ مُطْلَقًا فَقَدْ يَعْدِلُ الْمَالِكُ إلَى أَنْوَاعٍ رَدِيئَةٍ وَقَدْ يَقَعُ فِي التَّقْوِيمِ ضَرَرٌ وَلِأَنَّ الزَّكَاةَ مَبْنَاهَا عَلَى الْمُوَاسَاةِ وَهَذَا مُعْتَبَرٌ فِي قَدْرِ الْمَالِ وَجِنْسِهِ وَأَمَّا إخْرَاجُ الْقِيمَةِ لِلْحَاجَةِ أَوْ الْمَصْلَحَةِ أَوْ الْعَدْلِ فَلَا

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