Is Zakah due on the worker's (Mudarib's) share of profit in Mudarabah?
Chapter on Zakat on Trade Merchandise
Al-Mughni
Book of Zakat
Primary text
The worker (Mudarib) does not owe Zakah on his share of the profit until the division of assets occurs, and then a new Hawl must commence from that point. This is because the worker's ownership is not yet complete; the profit is contingent upon the principal surviving, meaning the worker cannot exclusively claim or dispose of it freely. This differs from lost or usurped property where ownership is established but possession is temporarily withheld.
Supporting text
Some scholars suggest the worker's Hawl begins from the moment the profit reaches a Nisab, provided it has been calculated. Others state that Zakah is not obligatory upon the worker until he actually receives (قبض) the money, similar to a debt.