Zakat on a dead man's wealth discovered years later

A question on bank funds and shares belonging to a man discovered fifteen years after his death, in which Jordan's General Iftaa Department answered that the more cautious course is to pay zakat for the past years on the Shafi'i view, while also reporting the Maliki view that a new year begins. ¹

The questioner said a man died fifteen years ago and money in banks, shares and profits belonging to him were then discovered; he asked whether zakat is due on them and how it is to be paid. ¹

The Department began by saying that zakat is a pillar of Islam, due on wealth that reaches the minimum threshold and is held for a full year, and paid every lunar year. ¹ It said zakat is due on all owned wealth whether or not the owner knew of it, so ignorance does not excuse the past years, since ownership never lapsed in that time, quoting al-Khatib al-Shirbini's Mughni al-Muhtaj that seized, lost or forgotten buried wealth is taxed for the past years once recovered. ¹ It reported the Maliki view, from al-Dardir's al-Sharh al-Kabir with al-Dasuqi's gloss, that inherited wealth no one knew of owes nothing for past years, and a new zakat year starts once it is received. ¹ It concluded that on the Shafi'i view the heirs owe zakat on the shares, money and profits for the past years once received, which is the more cautious course, and that whoever follows the Maliki view may hope for acceptance. ¹ It added that if the profits came from an interest-based bank they must all be given away in charity and forbidden shares disposed of, while profits from an Islamic bank may be kept, with zakat paid on them. ¹

Jordan's General Iftaa Department published this fatwa on aliftaa.jo as no. 3821, dated 26 October 2023. ¹ The museum records this text as a historical document attributed to the body or scholar that issued it; it issues no ruling of its own.