Fıkhî Açıdan Taşınmaz Malların Zekâtı
Zakāt on Real Estates from a Fiqh Perspective
Yazar: Aytekin, Mehmet Ali
Dergi: Dinbilimleri Akademik Araştırma Dergisi, Vol. 26 No. 1, 2025
Anahtar kelimeler: Islamic Law ; İslam Hukuku ; Fiqh,Islamic Law,Zakāt,Real Asset,Property,Investment,Commerce ; Fıkıh,İslam Hukuku,Zekât,Taşınmaz,Gayrimenkul,Yatırım,Ticaret

Yüce dinimiz İslâm toplumsal birtakım dengeleri dikkate alarak dinen zengin kabul edilen Müslümanlardan, sahip oldukları malvarlıklarının bir kısmını fakirlerle paylaşmalarını istemiş; bunun için zekât ibadetini meşru kılmıştır. Ancak bir Müslümanın zekâtla mükellef olabilmesi için bazı şartlar aranmıştır. Bu şartları taşıyanlar zekât ibadetini yerine getirmekle yükümlüdür. Söz konusu şartlardan biri, sahip olunan malvarlığının altın, gümüş, para, hayvan, tarım ürünü, ticarî eşya gibi zekâta tabi mallardan olmasıdır. Ticareti yapılan taşınmaz mallar da ticarî nitelikte olduğu için zekâta tabidir. Fakat yatırım amaçlı olan yani değerlendiği zaman satmak üzere alınan taşınmazların zekâta tabi olup olmadığı, güncel bir problem olması itibarıyla henüz zihinlerde tam anlamı ile açıklığa kavuşabilmiş değildir. Çünkü günümüzde bu konuda iki farklı görüş ortaya çıkmıştır. Bu da zekât hassasiyeti taşıyan mükelleflerin zihninde birtakım soru işaretlerini beraberinde getirmiştir. Zekât hakkına sahip olan fakirler de bu durumdan, dolaylı olarak etkilenmişlerdir. Bu problemin çözüme kavuşması şüphesiz ki, zekâtla mükellef olan Müslümanların sorumluluklarını yerine getirmelerine ve zekâttan hak sahibi olanların haklarını almalarına vesile olacaktır. Mezkûr problemin çözümüne katkı sunacağına inandığımız çalışmamız ile zekât sorumluluğu açısından bütün taşınmazların aynı kategoride olmadığı, satın alma niyetine göre taşınmazların farklı hükümlere tabi olduğu görülecektir. Dokümantasyon ve tümevarım yöntemi ile verilerin, fıkıh ekolleri, fetva kurulları ve alan uzmanlarının görüşlerinin analiz edildiği makalede sonuç olarak, değerlendiğinde satmak üzere yatırım amacıyla satın alınan taşınmazların zekâta tabi olduğu kanaatine varılmıştır.

As it is well known, one of the five main principles of Islam is zakāt. Zakāt, whose obligation (fardh) is evidenced by the Holy Qur'an, sunnah, and ijmaa, is a vital worship with individual and social dimensions. There is no disagreement among the scholars that a Muslim who fulfills the conditions is obliged to worship zakāt. Nevertheless, there are important disputes in the details. In this manner, some agonies continue to exist today. The issues discussed in this context include, for example, the zakāt of real assets acquired for investment purposes. Undoubtedly, the primary function of real assets is to meet essential needs such as shelter and food. Therewithal, real assets are among the most preferred investment tools for long-term earnings. Therefore, for many people in today's economy, real assets have become one of the ways to make a profit beyond meeting basic needs. When the subject is considered in terms of zakāt, it should be kept in mind that the provisions regarding zakāt on real assets will differ according to the method and purpose of acquisition of these properties. Therefore, it would not be accurate to talk about a general principle or ruling about the zakāt of real assets. However, categorising real assets by considering the purpose and method of acquisition, and determining the principles accordingly, would be more accurate. For that reason, this article discusses the zakāt of real assets purchased for investment purposes. To begin with, it should be noted that real assets held for commercial purposes are within the scope of zakāt with the consensus of the fiqh schools other than the Zāhirīs. Whether real assets are subject to zakāt or not depends on how they are acquired, such as through inheritance, grant, donation, charity, bequest, or purchase, and whether they acquire a commercial nature after they are transferred to ownership or not. Scholars agree that zakāt is not due on real assets inherited by inheritance. Scholars also agree that zakāt is not due on real assets acquired through non-paid contracts, such as donations, charity, and bequests, unless there is an intention to trade. However, if there is an intention to trade while the real asset is transferred under non-paid contracts, it is also not subject to zakāt according to the Mālikī, Shāfi'ī madhhabs, and the opinion accepted by the Hanafīs. According to Hanbalī schools’ thoughts (also in an opinion of Hanafī’s), such goods are subject to zakāt if they acquire a commercial qualification. It is understood from the opinions of the four madhhabs that they are unanimous that real assets purchased for investment purposes are subject to zakāt. Because this kind of real asset is considered a commercial commodity, however, unlike the others, the Mālikīs took into account the frequency with which the estate is bought and sold and stated that the zakāt of the estate, which is not the active subject of trade, should be paid after it is sold. As a result of the research, it is seen that there is a firm conviction among the experts in the field of fiqh and the fatwa boards of Islamic countries that the real assets purchased for the purpose of raising the capital are subject to zakāt at the rate of one-fortieth, both in the classical era and today. However, there are different opinions on whether zakāt should be paid annually or when the real asset is sold. In conclusion, it is evident that real assets have become one of the most important investment tools for utilizing cash, increasing wealth, and earning profits. Therefore, all real assets such as houses, land, buildings, fields, residences, workplaces, warehouses, hotels, timeshares, etc., which are not for personal use and are purchased for investment purposes only to sell them in the future, are subject to zakāt. Since it is commercial, zakāt on real assets purchased for this purpose should be paid annually and at the rate of one-fortieth of the immediate sale price. However, immovable properties purchased with the idea of ‘let it stand aside, I may use it as a vineyard, garden, house, residence, or commercial undertaking in the future; I may leave it to my child or grandchild; or I may sell it if I need it’ are not subject to zakāt.