Ruling 1876 — Alms Tax (Zakat)

For zakat to be liable on wheat, barley, raisins, and dates – as defined in the previous ruling – it is not a requirement that they be at the owner’s disposal. Therefore, if the goods are not with him or his agent (wakīl) – for example, they have been usurped – then it is obligatory for him to give the zakat that is liable on them whenever he gets them back.