Is it permissible to sell or gift property upon which Zakat has become due?
Chapter on Zakat on Sheep
Al-Mughni
Book of Zakat
Primary text
It is permissible to engage in transactions such as selling or gifting property for which Zakat is obligatory. The collector (*Sa'i*) does not have the authority to nullify such a sale. The justification rests on the concept that the Prophet (peace be upon him) prohibited selling fruits until their proper state (*budu' al-salah*) appears, and selling grain until it hardens, or grapes until they blacken. The implication of these prohibitions is the permissibility of sale when the condition is met, and this applies generally to property subject to Zakat. Furthermore, since Zakat is an obligation upon the person's liability (*dhimmah*) and the wealth is free from this liability while still intact, the sale is valid, similar to selling one's property while owing a debt to a person or owing Zakat al-Fitr. Even if the Zakat is considered to be tied to the physical asset (*ayn*), this attachment does not prevent the disposal of a portion of the minimum threshold (*nisab*), and thus does not prevent selling the entirety, analogous to indemnity for injury (*arsh al-janayah*). The claim that one sells what one does not own is refuted because ownership for the poor is not established in the property; evidence for this is the ability to pay Zakat from other sources, and the poor cannot compel the owner to pay it from that specific asset. It is not a pledge (*rahn*), as pledge rulings do not apply.
Supporting text
Abu Hanifa holds that the sale is valid, but if the owner refuses to pay the Zakat, the sale is revoked specifically for the amount equivalent to the Zakat due. Al-Shafi'i holds two views regarding the validity of the sale: one view states it is invalid because if Zakat is tied to the asset, one sells what one does not own; or if it is tied to the liability, the Zakat amount is considered pledged against the asset, and selling a pledge is impermissible. A more correct alternative view suggests that the sale should be nullified concerning the Zakat portion due to the harm inflicted upon the rights of the poor, citing the Prophetic principle, 'No harm nor reciprocating harm.'