Zakat on Waqf Property

Short answer: Property made waqf for public/religious benefit (mosque, madrasa, the poor) — and its income — carries no zakat: upon dedication it leaves private ownership and is held for Allah, while zakat presupposes a specific complete owner. But in a waqf upon named persons (e.g. 'income to my children'), whatever income the beneficiaries actually receive is their own wealth — zakatable under the cash rules by nisab and hawl. Details: The root is Umar's Khaybar land: the Prophet ﷺ said 'retain the principal and give its fruit in charity' — the corpus is never sold, gifted or inherited. The mutawalli must spend income only on the founder's designated purposes — consuming it himself is breach of trust. Caution: declaring waqf while keeping personal control effects neither the waqf nor an escape from zakat; complete the documentation and hand over control. Evidence: Sahih al-Bukhari 2737 and Sahih Muslim 1632 (Umar's waqf); Quran 3:92; Sahih Muslim 1631 (ongoing charity); the majority and the Permanent Committee. For complex individual cases, consult a qualified scholar.