Who owes Zakat on property sold under a condition of option (khiyar) after the option period expires and the sale is executed?
Chapter on Zakat on Debt and Charity
Al-Mughni
Book of Zakat
Primary text
The ruling states that the one Hawl count begins upon the sale if the ownership transfers immediately to the buyer, thereby terminating the seller's possession for Zakat purposes. If the ownership is considered transferred upon the conclusion of the option period, the Zakat liability shifts to the buyer immediately upon sale. If the property subject to sale is Zakat-liable wealth, the counting of the Hawl is interrupted by the sale due to the cessation of the seller's ownership. If the buyer later returns the property or the seller reacquires it, a new Hawl must commence, as this constitutes renewed ownership following its previous removal.
Supporting text
A differing view, attributed to Imam Ahmad and Malik, maintains that ownership does not fully transfer to the buyer until the option period has completely elapsed. Furthermore, Abu Hanifa holds that if the option belongs to the seller, ownership does not transfer; but if it belongs to the buyer, the property leaves the seller but does not enter the buyer's possession. Al-Shafi'i has three views, one being that the transfer is contingent: if the transaction is voided, it is deemed never to have transferred; if they confirm it, it is deemed to have transferred.