What is the ruling when an individual refuses to pay Zakat despite believing it is obligatory, and the ruler is capable of collecting it?
General Chapter
Al-Mughni
Book of Zakat
Primary text
If a person withholds Zakat while believing it is obligatory, and the ruler can forcibly collect it, the ruler must take only the due Zakat and administer a disciplinary sanction (ta'zir). No addition beyond the due amount is permissible. This is the position held by the majority of scholars, including Abu Hanifa, Malik, Al-Shafi'i, and their followers. This ruling applies equally if the person conceals wealth subject to Zakat until the ruler cannot collect it, and it is later discovered. The evidence for this majority position is the Prophet's saying: "There is no right in wealth other than Zakat." Furthermore, when those who prevented Zakat due to the passing of the Messenger of Allah (peace be upon him) were encountered during the time of Abu Bakr (may Allah be pleased with him), no narration indicates that the companions imposed any excess amount or held this view.
Supporting text
Is'haq bin Rahwayh and Abu Bakr 'Abd al-'Aziz held that the ruler must take the Zakat due and half of the person's wealth. They based this on the Hadith narrated by Bahz bin Hakim from his father, from his grandfather, from the Prophet (peace be upon him), who stated regarding Zakat on grazing camels: "...Whoever gives it willingly, he receives its reward, and whoever refuses it, I will take it and half of his wealth, as a firm obligation from our Lord's firm obligations..." Imam Ahmad found the chain of narration to be sound, though he expressed uncertainty about its application.