Inheritance and Zakat: Obligations That Must Be Fulfilled Before Distributing the Estate

Why Zakat Needs to Be Discussed Before Distributing the Inheritance

In Islamic inheritance law, the estate is not immediately distributed to the heirs. There are obligations that must be fulfilled first. The Compilation of Islamic Law (KHI) Article 175 states that heirs are obligated to handle the deceased, settle debts, execute the will, and only then distribute the inheritance. Debts here are not only to humans but also to Allah, including unpaid zakat.

Many Muslim families focus on the distribution of inheritance but forget that the deceased's delayed zakat is a debt that must be paid. This article discusses how zakat is treated in the inheritance distribution process, so as not to cause problems later.

What Is Included as Debt to Allah?

Scholars divide debt into two: debt to humans (such as loans, hospital costs) and debt to Allah (such as zakat, nadzar, kafarat). Zakat mal that was not paid during one's lifetime becomes an obligation that must be settled from the estate.

If the deceased had an obligation for zakat fitrah that was not fulfilled, that is also included. However, the most often overlooked is zakat mal on assets such as savings, gold, or productive assets that have reached the nisab and haul.

How to Calculate Unpaid Zakat?

Zakat mal for money, savings, and financial assets is generally 2.5% of the value of assets that have met the conditions. However, the nisab and haul may differ depending on the type of asset. Therefore, it is best to consult with a zakat amil or trusted ustadz to ensure the amount.

If the deceased did not keep tidy records, the family can estimate from bank records, passbooks, or known assets. What is important is the effort to fulfill this obligation before the estate is divided.

Simple Calculation Example

Mr. Ahmad passed away. He left a wife, one son, and one daughter. Estate: savings of Rp120 million and land valued at Rp280 million. Total estate = Rp400 million.

Debts that must be settled:

• Hospital costs: Rp10 million
• Unpaid zakat mal for 2 years. Savings of Rp120 million have reached nisab. Zakat per year 2.5% x Rp120 million = Rp3 million. Two years = Rp6 million.
• Total debt = Rp16 million.

Remaining estate after debts = Rp400 million - Rp16 million = Rp384 million.

Inheritance distribution: wife gets 1/8, son and daughter get the remainder with a 2:1 ratio.

Calculation: wife 1/8 x 384 million = 48 million. Remainder 336 million. Son 2/3 x 336 million = 224 million. Daughter 1/3 x 336 million = 112 million. The sum is exact.

When Is Zakat Paid? Before or After the Inheritance Is Distributed?

Zakat must be paid before the inheritance is distributed, because it is a debt that must be fulfilled. KHI Article 175 emphasizes the order: the deceased, debts, will, then inheritance. If zakat is not paid, then the right of Allah is neglected and the distribution of inheritance becomes imperfect.

Nevertheless, if the heirs agree to pay zakat after distribution, that is permitted as long as it does not harm other parties. However, it is better to settle it first.

Practical Steps and Common Mistakes

Here are steps that can be followed:

1. Record all debts of the deceased, including unpaid zakat.
2. Consult with an amil or ustadz to calculate the missed zakat.
3. Pay debts and zakat from the estate before distribution.
4. Then calculate the inheritance shares according to faraid. IndoWaris can help draw the family tree and calculate inheritance shares automatically.
5. Make a written agreement if necessary, to avoid disputes.

Common mistakes: assuming zakat does not need to be paid because the person has passed away; delaying the distribution of inheritance without paying zakat; not recording debts in detail. As a result, the inheritance calculation becomes incorrect and potentially causes injustice.

Conclusion: Start with What Is Obligatory

Distributing inheritance is an obligation, but fulfilling debts and zakat is an earlier obligation. By settling them, the inheritance becomes clean and blessed. If there are differences of opinion in the family, discuss them calmly. For complicated matters, do not hesitate to consult the Religious Court, a notary, or a trusted ustadz.

This article is general information, not a fatwa or legal advice. Every family has a different situation, so expert guidance is still needed.