Why No Personal Assets Exemption In Case Of Salary For Zakat And Duplication
1) There are two major domains of Zakat namely Wealth and Production. In case of Wealth, personal use items are exempt from it, while in case of production, means of production are exempt but not the assets of personal use ( since salary is linked with Production that’s why personal assets cannot be declared exempt here ). For production, zakat applies on gross amount as soon as production happens, while for wealth, zakat applies once a year on a fixed date on all the wealth (excluding exemptions). This is as per established Sunnah of Prophet (SWS) for wealth and Production. 2) When production happens, the zakat becomes due immediately on the gross amount ( irrespective of the fact when one actually pays it ). After payment of that Zakat, whatever left is one’s wealth. And if that wealth still stays with the person till the year-end i.e. the date fixed for payment of Zakat on wealth, then the whole wealth is subject to Zakat ( that production earning as well which has become wealth of a person now ). If one spends the same wealth one day before the year-end date, then there is no wealth zakat on that wealth. For a detailed law of Zakat and FAQs , please see: Discussion 46733