Q. My friend died recently leaving behind his parents, wife, three sons, one daughter, as well as a number of brothers, sisters and cousins. He has some outstanding debts, but he has two plots of land and two flats one of which he used for his family’s living. Please advise on how his property is to be divided, taking into account that one of the land plots is registered in his wife’s name, and the other in the name of his first son who needs special care.
S.A.
A. When we look at the division of property after a person’s death, we speak of it in total, which means that we include the value of all assets, such as real estate, cash, bank accounts, shares, business assets, furniture, etc. All should be valued and the shares due to each heir outlined. The division can then take place. It may be that some heirs want a particular type of property, such as a son wanting to take the family home. This means that he gives up his share in other types of property, and may need to pay in cash any amount by which the value of the home exceeds the share due to him. At the end of the division, each heir should take no more than his or her share as specified by God.
The Islamic inheritance system has a direct line of beneficiaries, which includes the deceased’s spouse, parents, grandparents, children and grandchildren. We move upward or downward only in the case of the absence of the more immediate level. This means that grandparents inherit only if the deceased’s parents are dead. Grandchildren inherit only if his children are nonexistent. Relatives who are not in this direct line will inherit only if the deceased has no direct heirs, or when these heirs have taken their due shares and something of the estate remains. Thus, if the deceased leaves behind only his father or one son and a number of brothers and sisters, his father or son will take the whole property and the brothers and sisters inherit nothing. This means in this case that neither your friend’s siblings nor his cousins inherit anything.
The first thing to do with the estate is to pay out all outstanding debts of the deceased. When this has been done, the man’s property should be valued and divided as follows: One-eighth to his wife, one-sixth each to his parents and the remainder to be divided into seven shares — one share to his daughter and two shares each to his three sons.
An important point is the registration of the two plots of land. It is obvious that your friend registered them in his wife and son’s names for convenience. He did not give them as gifts to his wife and son. If so, then these should be added to the rest of his property and divided accordingly. The fact that one son needs special care does not entitle him to any special share of inheritance. However, his mother and grandparents may be able to arrange something for him out of their shares, or the whole family could join in this. But it should be done on the basis of free consent.
Zakah on Land for Sale
Q. About ten years ago I bought a plot of land on installments, intending to sell it later in order to buy one nearer my hometown, where I will be building a home. It took me several years to settle its price, and the land is now worth about three times its original price. What zakah is due for such property?
F. Suleman
A. We can look at this question in two ways. The first is that of a land bought for re-sale. In this case, it is commercial merchandise and it is liable to zakah every year on the owner’s zakah date. It should be valued at the current price every year and zakah should be paid at the rate of 2.5 percent. For the years when the price was still being paid, only the portion that has already been paid is zakahtable.
The other way is that of holding the property in waiting for a more suitable time to sell. In this case, zakah is paid only when the land is sold, and zakah is liable on the full price and must be paid immediately on receiving the price. No waiting for the zakah date should be considered.
It is clear from the circumstances that the owner is not a land dealer. It is more likely that he is of the second type, which means that he should pay zakah when he eventually sells the land. Suppose that its price at that time has increased five or ten times, zakah is due for the full price at the rate of 2.5 percent.
