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Zakat bagi orang yang meninggal pada pertengahan tahun

Posted by on 5 May 2011

Soalan: Saya dimaklumkan bahawa seseorang yang meninggal dunia, maka para warisnya hendaklah terlebih dahulu menunaikan hutang-piutangnya, sama ada hutang kepada sesama manusia mahupun hutang kepada Allah SWT, iaitu zakat sebelum harta itu difaraidkan. Soalan saya, apakah seseorang yang meninggal dunia pada pertengahan tahun itu (yakni hartanya belum genap setahun), maka masih wajib dikeluarkan zakatnya oleh para warisnya?

Jawapan: Salah satu syarat wajib zakat ialah, harta yang dimiliki oleh seseorang muslim itu mestilah mencapai tempoh genap setahun dengan sempurna milik. Dalam hal ini, seandainya seseorang itu meninggal dunia pada pertengahan tahun (katakanlah hartanya hanya mencapai genap setahun atau cukup haul pada penghujung tahun), maka tidak cukuplah syarat cukup haul ke atas hartanya itu dan tidak wajiblah bagi warisnya mengeluarkan zakat ke atas harta berkenaan.

Kendatipun harta-harta itu kelak beralih tangan kepada ahli warisnya, maka ia tidak dianggap berkesinambungan dalam aspek pemilikan. Menurut pendapat di sisi Syafie’ (qaul jadid), si waris yang menerima harta-harta itu hendaklah mengira tahun pemilikan harta itu pada saat mereka mula menerima harta berkenaan. Apabila cukup segala syaratnya kelak, maka zakat itu dikeluarkan sebagai harta di bawah milikan mereka dan bukan lagi kepada si mati (rujuk al-Majmu’, 5: 363 dalam Pedoman Zakat, T.M Hasbi as-Shiddieqy, hal. 37)

Walau bagaimanapun, sebagai jalan selamat para waris sebaik-baiknya perlu menyemak apakah harta-harta peninggalan si mati yang telah pun mencapai tempoh haul namun masih tidak dikeluarkan zakatnya oleh si mati. Ini demi mengelakkan si mati terus terhutang kepada Allah SWT dengan zakatnya yang belum dikeluarkan, mungkin kerana kesibukannya, kerana terlupa atau atas apa-apa sebab sekali pun yang dimaklumi sendiri oleh si mati.

Para waris boleh mengetahui haul sebenar si mati dengan menyemak tarikh pembayaran zakat si mati, misalnya pada resit bayaran zakat yang dikeluarkan oleh pihak pusat zakat pada tahun sebelumnya. Waris si mati juga boleh mengetahui haul si mati dengan menelefon pejabat zakat dan menanyakan, apakah si mati sudah pun menunaikan zakatnya ataupun tidak.

Inilah jalan yang terbaik yang dapat dilakukan oleh para waris sebagai bukti kasih-sayang mereka kepadanya. Dengan cara ini, para waris dapat memastikan hanya harta si mati yang cukup haul sahaja dikeluarkan zakat dan sekali gus mengelakkan si mati menanggung dosa kerana tidak menunaikan zakat ke atas hartanya yang sudah cukup tempoh semasa hayatnya dahulu. Wallahua’lam.

Untuk penjelasan sebarang kemusykilan zakat, sila emailkan kepada hamizul@e-zakat.com.my atau untuk maklumat lanjut sila layari www.e-zakat.com.my/

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