When is Zakat due on unreceived rent money?
Chapter on Zakat on Debt and Charity
Al-Mughni
Book of Zakat
Primary text
If the lessor has already received the rent, Zakat must be paid from that amount. If the rent is a receivable debt, it is treated as such, whether the payment term is immediate or deferred. According to the apparent ruling derived from the text, Zakat becomes due when the full year (*hawl*) passes while ownership is established, even if payment has not been received.
Supporting text
Malik and Abu Hanifa hold that Zakat is not due on the rent until it is physically received, and the full year must pass after receipt. They base this on the principle that the rent is only legally due upon the expiration of the agreed-upon rental period, not merely upon the contract's inception.