Is it permissible for an heir to count an advance Zakat payment made by the deceased toward the heir's own due Zakat?
Chapter on Zakat on Sheep
Al-Mughni
Book of Zakat
Primary text
It is not permissible for an heir to count an advance Zakat payment made by the deceased toward the heir's own Zakat liability for the current year. This is because the advance payment constitutes a premature payment of Zakat before the cause (ownership of the *nisab*) for the heir's liability has occurred. The heir's ownership is newly established and cannot be based upon the deceased's calculation period (*hawl*). Furthermore, the heir did not personally discharge the obligation; another person discharged it for the deceased, which is invalid without legal authority or representation, even if the payer intended it. If one pays Zakat and stipulates, 'If my deceased had died, this is his Zakat,' and it turns out he died, it is not effective, which is a stronger case against permissibility.
Supporting text
The Qadi mentioned an opinion permitting this based on the precedent of advancing Zakat for two years. Some opinions suggest that if the deceased paid Zakat early and the heir did not reclaim it after the deceased's death, it should be counted like a debt. However, this is rebutted by stating that counting an advance debt toward one's own Zakat is invalid, similar to attempting to count a usurped or loaned sheep toward Zakat before the *hawl* is completed or before the owner becomes wealthy from it.