Is Zakat due on dowry (Mahr) owed in the debtor's estate (Dhimma)?
Chapter on Zakat on Debt and Charity
Al-Mughni
Book of Zakat
Primary text
The settled ruling is that the deferred dowry owed in the debtor's estate is treated as a debt. Zakat is obligatory upon the wife if the debtor is solvent (Mali') and only upon collection. If the debtor is insolvent or denies the debt, there are differing narrations. Al-Kharqi prefers that Zakat is obligatory regardless of whether the marriage was consummated or not, as it is a debt in the Dhimma, akin to the price of a sold item. If half the dowry is forfeited due to divorce before consummation, and the wife collects the remaining half, Zakat is due only on the collected portion, as the uncollected portion is an uncollected debt.
Supporting text
Imam Abu Hanifa holds that Zakat is not due on the dowry until it is actually collected, arguing it is a substitute for something that is not yet wealth, similar to the debt of Mukatabah (a contracted slave purchasing freedom). The rebuttal is that the debt is enforceable and the debtor can be compelled to pay, unlike the debt of Mukatabah, where the slave has the right to withhold payment.