darulmaarif.net – Indramayu, 21 March 2026 | 08.00 WIB
As Eid al-Fitr approaches, the tradition of giving THR (Holiday Allowance) has become commonplace, especially among traders to customers or relations. However, an important question arises from a fiqh perspective: Can THR be allocated as zakat mal or zakat tijarah? Is it legal according to sharia, or does it not fulfill the provisions of zakat?
This question is relevant, considering that zakat is a maliyah (treasure) act of worship which has special terms and conditions, both in terms of intention, object and recipient.
THR can be used as Zakat, as long as it meets the requirements
In legal studies, giving THR with the intention of zakat is legal and legalas long as the mall zakat requirements are met. Among the most important conditions are:
- The assets issued have reached the nisab and haul (for zakat mal/tijarah).
- The recipient is a zakat mustahiq (people who are entitled to receive zakat, such as the needy, poor, and others).
If THR is given to someone who is not a mustahiq (for example, a rich person), then this is given not valid as zakateven though zakat is intended.
Zakat Intentions Are Determined by the Giver
In fiqh, it is explained that the benchmark for zakat is: the intention of the giver (muzakki)not from the recipient. This is as mentioned in Hasyiyah al-Jamal:
(Branch) If the person who pays zakat then takes something else, such as voluntary alms, a gift, or something else, then what is important is the intention of the person paying, and that it does not harm the person who takes it for zakat if he is among those who are entitled to it. If the imam or his representative is harmed, spends it even though there is no zakat, and excise, tribute, zakat fitrah, etc. are taken from it, then the owner’s intention to pay zakat there is no benefit, and is approved, and supported by the fatwa of Ibn Al-Raddad, AH. Shubri, that means because what they take from it, they don’t give it as zakat, ah
Meaning: “If the giver intends to give zakat, while the recipient wants something other than zakat such as sunnah alms or gifts, then the benchmark is the giver’s intention. syar’i), is not sufficient for the intention of zakat in the opinion of mu’tamad.” (Hasyiyah Al-Jamal, p. 80)
Further confirmation is mentioned in the book Tuhfatil Muhtaj:
Tuhfat al-Muhtaj fi Sharh al-Minhaj – (13/94)
(His words, “Only if” (i.e. the person receiving the payment) is the “entitled person”, etc.) is a statement of the difference between the priest and the person entitled to receive it. Where the person who receives it is the one who has the right to receive it, then the person who pays receives zakat if the person who pays wants it, and if the person who has the right takes it with intentions other than zakat, for example plundering, then this is the guidance, MRAHS, and Al-Basri agrees with it in the sentence “Ash” and he quotes from Fatwa Al-Shihab Al-Ramli, the reward if the person taking it is a Muslim, and the same thing is also quoted. from Al-Ziyadi, AH He conveyed from our Sheikh that if he pays excise, for example. The structure of zakat is sufficient for dependents, because the person taking it is a poor Muslim or similar who is entitled, contrary to what Al-Kamal Al-Raddad stated in Syarh al-Irshad, namely not sufficient at all, AH, and Al-Shubari’s statement. If the person who pays zakat intends to pay zakat and take something else, such as voluntary alms, gifts, or something else, then what is important is the intention of the person who pays, and that it does not harm the person who takes it for zakat if he is among those who are entitled to it. If the imam or his representative is harmed, it is dangerous for them to pay and no zakat is obligatory to pay. Among them is what is taken from excise, taxes, zakat fitrah, etc., but the owner’s intention to pay zakat on these items is of no benefit, and this is what is relied upon. AH
Meaning: “What is meant (the validity of zakat) is if the giver is among those who are entitled to receive zakat. This confirms the difference between imam and mustahiq. If the recipient is a mustahiq, then the property donated is valid as zakat if the giver wants it as zakat, even if the recipient does not want it as zakat.” (Tuhfatul Muhtaj, Volume XIII, p. 94)
As a side note, in the book Bughyah al-Mustarsyidin mentioned:
Benefits: It is permissible to eat freekeh, namely jahoush, unless it is certain that it is zakat money, then it is haram. If the reason for the permissibility is prolonged, then a gathering is held based on the news of sahur. Ah, Ibn Hajar’s Fatwa. Shaqq said: Before it is harvested, the owner is forbidden to throw it away, even with alms, crops, or eating corn grits or green beans, and that is haram. On the other hand, the ulama were reprimanded, but their exile was carried out except for the amount of zakat. The habit of giving something at harvest time, even to the poor, is haram, even though he intends to pay zakat because it is taken before liquidation, even though it is contrary to the actual agreement of the time and country. Before his love grows greater, yes, if he is harmed and his distress increases, then there is no harm in following Ahmad’s example regarding the permissibility of throwing away food and gifts, and that it is not counted against him, and Al-Rahmani said: If he determines the amount and zakat, or later pays zakat, then he has the right to do that, and it is not prohibited. Ah, and the like at Al-Tuhfa.
This means: “It is permissible to eat crops (such as young wheat) as long as they have not been confirmed as assets that must be given zakat. However, if they have become zakat assets, then they cannot be used before the zakat is paid. Giving part of the harvest before the zakat is calculated is not valid as zakat, even if it is intended to do so.” (Bughyatul Mustarsyidin, p. 101)
From the explanation above it can be concluded:
- Giving THR with the intention of legal zakat possible and validas long as the zakat requirements are met.
- Main conditions: The recipient must be a zakat mustahiq.
- The intention of zakat is determined by the giver, not the recipient.
- If it is given to a rich person, it is not valid as zakat, but only as a gift or ordinary alms.
Thus, the THR tradition can become a field of high value zakat worship, as long as it is done with a proper understanding of fiqh. Don’t let your good intentions fail to bear fruit just because you made a mistake in implementing the Shari’a.
Hope it is useful. Wallohu a’lam.
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