Is the capability to pay a condition for the obligation of Zakah?
Chapter on Zakat on Sheep
Al-Mughni
Book of Zakat
Primary text
The capability to pay is not a prerequisite for the obligation of Zakah, as Zakah is a financial obligation. The obligation is established upon the completion of the year, even if the owner cannot immediately perform the payment, similar to how debts are established against a person's estate even if they are bankrupt. This is supported by the fact that other acts of worship, such as fasting, become obligatory upon the ailing or menstruating person even if they cannot perform them immediately; prayer is obligatory upon the unconscious or sleeping person; and Hajj becomes obligatory upon one who becomes wealthy in a period where performing Hajj is impossible, or is prevented from traveling.
Supporting text
The opposing view argues that since Zakah is an act of worship, the capability to perform it must be a condition for its obligation. This view holds that if the property is destroyed after the year but before payment is possible, Zakah is not due.