What is the ruling on the withholder of Zakaah who is financially capable and has had the due Nisaab of Zakaah for many years? If he dies, what should his heirs do?

All perfect praise be to Allaah, the Lord of the worlds. I testify that there is none worthy of worship except Allaah and that Muhammad, sallallaahu ‘alayhi wa sallam, is His slave and Messenger.

Withholding Zakah out of stinginess and greed is one of the greatest major sins and most hideous crimes. It is narrated by Al-Bukhari on the authority of Abu Hurayrah that the Prophet, sallallaahu ‘alayhi wa sallam, said:

"Whoever is granted property by Allaah and does not pay its Zakah, on the Day of Judgment his property will be made like a bald-headed poisonous male snake with two black spots over its eyes. The snake will encircle his neck and bite his cheeks and say, "I am your property, I am your treasure."

Then, the Prophet, sallallaahu ‘alayhi wa sallam, recited the verse (which means): {And let not those who disbelieve ever think that [because] We extend their time [of enjoyment] it is better for them. We only extend it for them so that they may increase in sin, and for them is a humiliating punishment.} [Quran 3:178]

That is the punishment in the Hereafter. The worldly punishment is of various kinds, beginning from the calamities with which Allaah Almighty afflicts the servant, and no one else other than Him could do so. The Messenger of Allaah, sallallaahu ‘alayhi wa sallam, said: “No people withhold Zakah except that Allaah Almighty afflicts them with years of famine and drought.” [At-Tabarani in Al-Awsat, and its narrators are reliable]

He, sallallaahu ‘alayhi wa sallam, further said: “…and no people withhold Zakah of their property but rain is withheld from them; and had it not been for the animals, they would have received no rain at all.” [Ibn Maajah, Al-Bazzar and others]

The punishment also includes the Sharee'ah-defined penalty executed by the ruler or his deputy. The Messenger of Allaah, sallallaahu ‘alayhi wa sallam, said: “And whoever gives it, thereby seeking its reward (with Allaah) will receive its reward; and whoever withholds it, then we will take it, in addition to half his property (even by force)…” [Ahmad, An-Nasaa’i and Abu Daawood] The Hadeeth means that he who is inclined to stinginess, love for this World and withholding Zakah will not be left alone: on the contrary, Zakah will be taken from him by the authority of Sharee'ah, in addition to half his property, as a discretionary and disciplinary punishment.

The financial penalty and discretionary punishment against the withholder of Zakah are not the only sentences set by Islam: it also makes it obligatory to take up arms and wage war against any people of strength who refuse to give Zakah, careless, in the cause of that, about shedding blood or killing the souls which it came to safeguard and maintain. This indicates clearly the importance of giving Zakah, and the great risk of withholding it.

So, we tell this questioner that it is due on the state to take the right of the poor and needy from this man, even by force.

As for what the heirs of that property whose Zakah has not been paid should do with it, they should pay the rights of Zakah from it, like the other debts, which have the priority after the expenses of the deceased’s burial ceremony. Then, the bequest, if there is any, can be taken from one-third of what remains thereof, and the rest should be distributed among the heirs.

Allaah Knows best.