Majmu' al-FatawaIbn Taimiya

pay zakat on livestock, gold and silver, and trade goods in advance if one possesses the minimum zakat threshold. It is also permissible to pay zakat on agricultural produce before it becomes obligatory, if the fruit has appeared but has not yet begun to ripen, and the crops have sprouted but the grain has not yet hardened. Once the grain hardens and the fruit begins to ripen, zakat becomes obligatory.

He was asked:

“A man possesses wealth exceeding the minimum zakat threshold and pays some of the obligatory zakat from it, thinking that a full year has elapsed, but then discovers that it has not. Another person pays zakat with the intention that, if the year has elapsed, it is zakat; otherwise, it is an advance payment towards what will become due. Does the payment discharge the obligation in both cases?”

He replied:

Yes, it discharges the obligation in both cases, provided that zakat becomes obligatory. And Allah knows best.

تَعْجِيلُ زَكَاةِ الْمَاشِيَةِ وَالنَّقْدَيْنِ وَعُرُوضِ التِّجَارَةِ إذَا مَلَكَ النِّصَابَ. وَيَجُوزُ تَعْجِيلُ الْمُعَشَّرَاتِ قَبْلَ وُجُوبِهَا إذَا كَانَ قَدْ طَلَعَ الثَّمَرُ قَبْلَ بُدُوِّ صَلَاحِهِ وَنَبَتَ الزَّرْعُ قَبْلَ اشْتِدَادِ الْحَبِّ. فَأَمَّا إذَا اشْتَدَّ الْحَبُّ وَبَدَا صَلَاحُ الثَّمَرَةِ وَجَبَتْ الزَّكَاةُ. وَسُئِلَ: عَنْ رَجُلٍ تَحْتَ يَدِهِ مَالٌ فَوْقَ النِّصَابِ فَأَخْرَجَ مِنْهُ شَيْئًا مِنْ زَكَاةِ الْفَرْضِ ظَنًّا مِنْهُ أَنَّهُ قَدْ حَالَ عَلَيْهِ الْحَوْلُ ثُمَّ تَبَيَّنَ أَنَّهُ لَمْ يَحُلْ الْحَوْلُ وَفِيمَنْ يُخْرِجُ الزَّكَاةَ وَفِي نَفْسِهِ إذَا كَانَ الْحَوْلُ حَالًّا فَهِيَ زَكَاةٌ وَإِلَّا تَكُونُ سَلَفًا عَلَى مَا يَجِبُ بَعْدُ: هَلْ يُجْزِئُ فِي الصُّورَتَيْنِ؟ فَأَجَابَ: نَعَمْ يُجْزِئُ ذَلِكَ فِي الصُّورَتَيْنِ جَمِيعًا إذَا وَجَبَتْ الزَّكَاةُ وَاَللَّهُ أَعْلَمُ.

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