Book Name:Sadqa-e-Fitr aur Zakat ki Aham Malomaat
If you join the Jama’at after the Imam has performed the Ruku’ then do not utter the Takbirat, utter them when you offer the remaining part of your Salah (after the Imam performs Salam). Do not raise your hands when uttering the missed Takbirat in Ruku.’
If you join the Jama’at in the second Rak’at, then don’t utter the missed Takbirat of the first Rak’at now; instead, utter them when performing the remaining part of your Salah. Likewise, if you succeed in uttering the Takbirat of the second Rak’at with the Imam, it’s all right, otherwise, the same ruling as mentioned above with regard to the first Rak’at will apply. (Bahār-e-Shari’at, vol. 1, pp. 782; Durr-e-Mukhtār, vol. 3, pp. 64; Ālamgiri vol. 1, pp. 151)
How to Calculate Zakah?
First, determine the lunar date on which Zakah will become Wājib. Lunar/Islamic date for Zakah to become Wājib is ___________
As per market value, determine [and write in the below-given chart] the value of all assets which one owns on the date set above, and on which Zakah will be calculated. Necessary assets on whose value, Zakah is to be calculated are given in the chart.
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Value of assets on which Zakah has to be calculated |
Amount |
Amount to be deducted from amount of Zakah |
Amount |
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1. Gold |
Gold (Jewellery) |
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Debt, if any |
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2. Silver |
Silver (Jewellery) |
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Due instalments on house, shop, things. |
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3. Currency |
Local and foreign currency with current rates. |
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Remaining payable amount of committee[1] (provided that one has already got the total amount of the committee). |
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Money deposited in banks (excluding interest). |
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Utility bills such as the bills of gas, electricity etc. provided that one has got the bills before the Zakah year is complete. |
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Prize Bonds |
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Amount to be paid to dealers or investors. |
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Money deposited in provident fund. |
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Salaries of employees. |
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Money deposited in committee and commission. |
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Unpaid Zakah of the previous year. |
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4. Merchandise |
Raw materials in factory etc. |
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Manufactured goods in factory/shop etc. |
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Plots, houses or flats for trading. |
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Business partnership assets on which Zakah is to be calculated. |
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The amount of total wealth of Zakah |
500000 |
Deducted amount |
300000 |
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Amount on which Zakah has to be calculated 200000
Zakah-computing formula: Total amount to be divided by 40 200000 / 40
Zakah payable 5000
[1] In the subcontinent, the word ‘committee’ is also used in the sense of an agreement among a fixed number of individuals, called committee members, who all pay an equal amount of money each month, and the total amount deposited by all members is given to only one member each month either by a lucky draw or one by one in a predetermined order. This continues until all members get their full money back.