Frequently Asked Questions

Chanda Shart-e-Awwal is a one-time subscription paid by the applicant under the First Condition of Wasiyyat, mandated by the Promised Messiah (as) in the booklet The Will. The purpose of this donation, in the words of the Promised Messiah (as), is:

“Hence, the first condition is that whoever desires to be buried in this graveyard should contribute towards the expenses of its maintenance according to his/her capacity.”

The Will

The guiding principle is that the prospective Musi should pay this Chanda according to their own capacity, so that the requirements of running and maintaining the cemetery can be met. The prospective Musi should therefore pay this Chanda in keeping with their income, their assets, and the needs of the Maqbarah Musian.

According to Rule 28 of the Wasiyyat Rules:

“It shall be obligatory for a prospective Musi to pay, in addition to the Wasiyyat amount, a contribution according to his financial status, for the maintenance of Bahishti Maqbarah, its garden, upkeep of the path and other incidental expenses. This contribution is known as Chanda Shart Awwal (contribution towards the First Condition).”

Al-Wasiyyat, Condition 1

Chanda Ai‘lan-e-Wasiyyat is a one-time donation made by the applicant toward the publication of the announcement of their Wasiyyat in the Jama’at’s publications. There is no prescribed amount; the applicant may pay any amount according to their circumstances.

According to Rule 29 of the Wasiyyat Rules:

“In addition to paying Chanda Shart Awwal (Rule 28), a prospective Musi shall at the time of making his Wasiyyat, pay the expenses relating to the publication of notice of his Wasiyyat.”

Al-Wasiyyat Instruction 1, Appendix to Al-Wasiyyat, Clause 2

An applicant without a steady income may record an estimated monthly income, or their average income over the past six months or year.

The minimum rate of Chanda Wasiyyat is 1/10 and the maximum is 1/3. A Musi may choose different rates for Hissa Jaidad and Hissa Amad. On the Wasiyyat application, the rate for Hissa Jaidad is specified on the first page under the property declaration section, and the rate for Hissa Amad is specified on the second page under the income declaration section.

A Musi may change their Wasiyyat rate at any time during their life — for Hissa Jaidad only, for Hissa Amad only, or for both.

The applicant must declare the following:

• Real estate property (even if it carries a mortgage loan)
• Land
• Jewelry
• Stocks, bonds, and ETFs
• 401(k) and IRA accounts
• Business investments
• Cash savings
• Savings account balances
• Haq Mahr (dowry)
• Other assets

Yes. Any property acquired on loan or mortgage is considered the property of the Musi and must be declared in the Wasiyyat form, along with its approximate market value and address. If the Musi acquires similar property in the future, they are bound to inform Markaz of that as well.

Yes. The Wasiyyat made by a married woman must be signed by her husband if he is alive. Haq Mahr is considered part of her assets and should be specified in her Wasiyyat, along with a statement of whether it has been received or is still due. The husband’s monthly income — and, if he is a Musi, his Wasiyyat number — must also be provided.

An Ahmadi who has attained the age of majority (generally 15 years) is competent to make Wasiyyat. However, where the legal age of maturity differs from the age of maturity prescribed by Shari’ah, the Wasiyyat must be renewed once the applicant attains maturity under the law of the land. (Wasiyyat Rule 20)

Why is Wasiyyat important, and at what age can you join Nizam-e-Wasiyyat? Watch here.

At what age can you join the scheme of Wasiyyat? Watch here.

If the applicant is a student, they will pay Hissa Amad on whatever pocket money they receive each month. Stipends are exempt from Chanda.

If the applicant is not a student and has no independent source of income (for example, a non-earning homemaker), they should fix a sum based on their standard of living to be treated as their pocket money, and pay Chanda Hissa Amad accordingly. The minimum standard of income (also known as “pocket money” for non-earning members, including homemakers) fixed by Markaz for the USA Jama’at is $250 per month. Based on this income, the payable Chanda Hissa Amad at the Wasiyyat rate of 1/10 is $25 per month. This rule does not apply to students.

Yes. Students may join Nizam-e-Wasiyyat from the minimum age of 15. They pay Hissa Amad on whatever pocket money they receive. The minimum income of $250 fixed by Markaz for non-earning Musis does not apply to students, and stipends received by students are also exempt from Chanda Wasiyyat.

Should students join Nizam-e-Wasiyyat? Watch here.

If a person once asked Hazrat Khalifatul Masih for remission in Chanda Am, and later resumed paying Chanda Am regularly, they may make Wasiyyat. However, the following rules apply:

1. A person who obtained permission to pay Chanda Am at a reduced rate must pay Chanda at the full rate for at least one year before applying for Wasiyyat.

2. A person who obtained full exemption from Chanda Am in previous years must pay Chanda at the full rate for at least two years before applying for Wasiyyat.

If a prospective Musi fulfills all the conditions, including those relating to income and property, they cannot be stopped from making Wasiyyat. Debt is no hindrance to Wasiyyat, because debt is not counted while a person is alive.

It is important, however, to consider the circumstances of the person in debt. If they have acquired property through a loan and that property produces income, or if they have started a business with a loan and are earning a profit from it, they may make Wasiyyat. But if a member has no source of income and no property, and is permanently dependent on loans for subsistence, then making Wasiyyat is not obligatory for them.

Every Musi is fully bound by the Wasiyyat made under Nizam-e-Jama‘at, and that Wasiyyat is effective according to its text. The reason a Wasiyyat under Nizam-e-Jama‘at is required is that it is to be the Musi’s final will; after making it, the Musi cannot make any other will that would in any way affect it. Any will made locally must therefore not conflict with the Wasiyyat made under Nizam-e-Jama‘at. In the local will, the portion assigned to Sadr Anjuman Ahmadiyya should be shown as a debt.

The Regulations of Majlis Karpardaz in the Wasiyyat Rules state:

“MINIMUM INCOME: Since extraordinary sacrifice is expected of a Musi, an assessment should be made of the minimum income that is required for subsistence in a particular country. This minimum income should be taken into account when the Wasiyyat is considered for approval.”

Accordingly, the minimum standard of sacrifice for Chanda Wasiyyat in the USA was fixed at a monthly income (pocket money) of $250 by Majlis Karpardaz in March 2008 for non-earning Musis.

Yes. In this case, the Musi will pay Hissa Amad on the pension received in their country of origin, and will also pay Hissa Amad based on the living expenses in the USA. The minimum income (pocket money) of $250 per month has been fixed for non-earning Musis in the USA by Majlis Karpardaz, Rabwah.

As a rule, Hissa Amad must be paid in the country where the income is received. However, if a Musi has no one back home who can submit the Chanda Hissa Amad on his or her behalf, the Musi should write to the Wasaya Office USA and request permission from Markaz for this special arrangement. Only if Markaz approves may the Hissa Amad be paid in US dollars. In that case, the Musi must submit two separate Schedule C forms each year: one declaring the Hissa Amad due in the USA, and the other declaring the Hissa Amad due in the other country.

A Musi is required to:

a) Bequeath 1/10 to 1/3 of their property upon their death.

b) Pay Chanda Hissa Amad at the rate of 1/10 to 1/3 on income from all sources during their lifetime, except income arising from property.

c) Pay Chanda Hissa Amad at the rate of Chanda Am (i.e., 1/16) on income arising from any property.

The established practice for a Musi who has no independent source of income is that their spouse should allocate an appropriate amount as pocket money, which is regarded as the Musi’s income for the purpose of Wasiyyat. To maintain the continuity of their financial sacrifice, the Musi should pay Chanda Hissa Amad on this pocket money.

The pocket money should be commensurate with the Musi’s standard of living, and the financial sacrifice of a Musi should be distinguishable from that of a member paying Chanda Am. In any case, the pocket money must not be less than the minimum amount prescribed for the country of residence by Majlis Karpardaz.

For the USA Jama’at, Majlis Karpardaz has established a minimum standard income (also referred to as “pocket money” for non-earning members, including homemakers) of $250 per month. Based on this amount, the minimum payable Chanda Hissa Amad is $25 per month at the standard Wasiyyat rate of 1/10. If a Musi has pledged a higher Wasiyyat rate, the Hissa Amad contribution should be calculated accordingly on the same monthly pocket money of $250.

It should be noted that, according to the rules, all Musis who have no personal income (e.g., homemakers) are obligated to pay Hissa Amad according to their standard of living. The income of $250 per month is the minimum standard of financial sacrifice fixed for such Musis; if they receive pocket money higher than this amount, Hissa Amad should be paid accordingly.

This rule does not apply to students.

No. A non-earning homemaker is required to pay Hissa Amad at the minimum prescribed rate based on the pocket money of $250 per month.

A married student is generally expected to be pursuing higher education, such as a Ph.D. or medical school, and should pay Hissa Amad on any monthly income received from the university — such as a research stipend, fellowship, or medical residency salary — at the prescribed Wasiyyat rate.

The student exemption does not extend to the spouse: a non-earning homemaker remains required to pay Hissa Amad at the minimum prescribed rate based on the pocket money of $250 per month.

Student scholarships and stipends are not subject to Chanda at the prescribed rates. However, students are expected to have a sum fixed in consultation with the Jama’at and to pay their Chanda accordingly.

The income upon which Chanda is payable refers to all kinds of income from all sources. Only the following payments may be deducted from actual income:

1. Allowances given to employees whose expenditure is not in the hands of the employee.

2. Mandatory federal and state taxes levied by the government.

3. Health insurance premiums.

4. Allowances given to employees for specific expenditures, e.g., uniform allowance, education allowance, or children’s allowance.

5. Allowances paid for the performance of official duties, e.g., traveling allowance (TA) or per diem (DA).

Non-Musi members may write to Hazrat Khalifatul Masih (may Allah be his Helper) to seek a concession or remission in Chanda Aam. Under the Rules of Wasiyyat, however, a Musi cannot be granted remission from Hissa Amad or Hissa Jaidad dues.

Rule 60: Remission of the arrears of Wasiyyat dues cannot be granted under any circumstances.

The only provision available under the Rules of Wasiyyat is cancellation of the Wasiyyat in cases of extreme financial hardship.

Rule 66: The Wasiyyat of a Musi who is unable to continue his Wasiyyat for lack of means shall, upon his request, be cancelled.

Should a Musi later wish to restore the Wasiyyat, Rule 75 applies:

Rule 75: Restoration of a Wasiyyat cancelled under Rule 66 may be considered on the application of the Musi, on the same terms and conditions as are applicable to a new Wasiyyat. It shall further be necessary that:

i. He pays up the arrears of Chanda Wasiyyat due at the time of cancellation.

ii. He has been regularly paying Chanda Aam at the prescribed rate during the period his Wasiyyat remained cancelled.

iii. He pays the difference between the Chanda Aam paid and the Hissa Amad due for the period of cancellation.

Note: If, due to certain circumstances, the person concerned is unable to have his Wasiyyat restored, his application for a new Wasiyyat may be considered by Majlis Karpardaz. In such a case, compliance with clause (iii) above shall not be necessary.

(Resolution No. 11 Extraordinary of Sadr Anjuman Ahmadiyya Pakistan, dated 13 April 1989)

No. Amounts paid for insurance such as house or car insurance, even where mandatory, may not be deducted from total income with regard to Chanda. Even where a house must be insured in order to borrow from a mortgage company, the buyer remains the beneficiary, so such expenses are considered ordinary. It is not permissible to deduct any installment, mortgage payment, interest, or insurance from one’s real income with regard to Chanda.

Yes. Amounts paid for health insurance may be deducted from income with regard to Chanda.

Yes, Hissa Amad is payable on pension income. Although a portion of the pension may represent contributions previously made by the individual after paying Hissa Amad, those contributions generally constitute only a small fraction of the total pension received. Hissa Amad is therefore ordinarily payable on the pension income.

If an individual wishes to exclude the portion representing their own previously contributed funds, only that specific amount may be deducted; Hissa Amad remains payable on the balance of the pension received.

The treatment of a 401(k) retirement plan is different. Employee contributions to a 401(k) are deducted directly from salary before it is received, and Hissa Amad is generally not paid on those amounts at the time of contribution. Therefore, when income is drawn from 401(k) savings upon retirement, Hissa Amad is payable on the full amount drawn each month.

Yes. Where any income accrues from a Musi’s property, Hissa Amad is payable on that income at the rate of Chanda Am, i.e., 1/16.

Markaz has provided the following guidance:

a) When a person does not have the means to buy a property outright, they acquire a loan to buy it. If they wish to pay Hissa Jaidad on that property during their lifetime, they bear the responsibility for the loan and must pay Hissa Jaidad according to the value of the property at the time of Tashkhees (assessment). A loan acquired during one’s lifetime is not counted, since everyone acquires loans from time to time and pays them back.

b) A person first produces a source of income and pays Hissa Amad on it. They then buy a property with the remainder of their income, whether with ready money or in installments. Payment of Wasiyyat on that property becomes binding after the Musi’s death — but the Musi also has the easier option of paying this amount during their lifetime if they wish.

c) The rate of Hissa Jaidad is the rate the Musi chose for themselves, i.e., between 1/10 and 1/3.

d) Hissa Jaidad is payable at the current market value when the formal assessment is made, except where the Musi already paid Hissa Jaidad on that very property at the time of purchase.

If a Musi pays Hissa Amad on their income and invests the remaining savings in stocks, ETFs, a business, or any other investment, the invested amount becomes part of their property and is therefore subject to Hissa Jaidad.

A Musi may fulfill the Hissa Jaidad obligation on such investments in any of the following ways:

• at the time the initial investment is made;
• based on the market value of the investment at a later date; or
• when the investment is sold.

In addition, if the investment generates income — such as dividends or realized capital gains — Hissa Amad is payable on that income at the Musi’s approved Wasiyyat rate.

If Hissa Jaidad has been paid on the investment and Hissa Amad has been paid on the income or profits it generated, the net sale proceeds may be reinvested in another investment without incurring Hissa Jaidad again on that same amount. When calculating Hissa Jaidad on the new investment, the amount carried forward from the previous investment is credited against the purchase price; Hissa Jaidad is payable only on any additional funds contributed toward the new investment.

Example 1 — Stocks and Reinvestment

A Musi invests $10,000 in stocks using savings on which Hissa Amad has already been paid. The Musi’s approved Wasiyyat rate is 1/10, so they pay $1,000 as Hissa Jaidad on the investment.

After two years, the Musi sells the stocks for $15,000. The $5,000 gain is treated as income, and the Musi pays $500 as Hissa Amad on the realized profit. The remaining $14,500 in net sale proceeds is then reinvested, together with an additional $5,000 from savings, to purchase gold bars worth $19,500.

Since Hissa Jaidad has already been paid on the original investment and Hissa Amad on the realized profit, the $14,500 carried forward from the stock sale is credited against the new investment. When calculating Hissa Jaidad on the gold bars, the $14,500 is deducted from the total investment of $19,500, and Hissa Jaidad is payable only on the additional $5,000 contributed from savings.

Example 2 — Business Investment

A Musi invests $40,000 in a house-flipping business but does not settle the Hissa Jaidad at the time of the initial investment. After the property is renovated and sold, the Musi receives $60,000, consisting of the original $40,000 investment and a $20,000 profit.

The Musi then pays $6,000 as Hissa Jaidad on the $60,000 received from the sale.

Next, the Musi reinvests the remaining $54,000 from the first project and contributes an additional $16,000, making a total investment of $70,000 in a second house-flipping project. This second investment generates a $30,000 profit, resulting in total sale proceeds of $100,000.

Since Hissa Jaidad was already paid on the $54,000 carried forward from the first project, that amount is deducted from the $100,000 sale proceeds of the second project when calculating the Hissa Jaidad obligation. Hissa Jaidad is therefore payable only on the additional $46,000, resulting in a payment of $4,600.

Yes. Under the principles of Wasiyyat, whenever cash or savings are converted into a real estate asset, that asset becomes property on which Hissa Jaidad is payable. When a second property is purchased, it is treated as an additional property and requires a separate Hissa Jaidad assessment.

This is distinct from the situation in which a Musi first sells an existing property and then purchases a replacement using the sale proceeds. In that case, the newly acquired property is regarded as a replacement for the original, and Hissa Jaidad is assessed only on the incremental increase in value between the two properties.

In the scenario described here, however, the second property is acquired before the primary residence is sold, so the Musi owns both properties simultaneously. The newly acquired property therefore constitutes an additional asset, and Hissa Jaidad becomes payable on it in accordance with the established principles of Wasiyyat.

Accordingly, if the Musi intends to fulfill the Hissa Jaidad obligation on both properties during their lifetime, each property must be assessed independently, and Hissa Jaidad is payable on each based on its assessed value.

Yes. A retirement savings account, such as a 401(k), 403(b), 457, IRA, or Roth etc. is considered part of a Musi’s Jaidad.

Upon retirement, when the Musi begins taking periodic withdrawals from the account, those withdrawals are considered income, and Hissa Amad is payable on the net income received after applicable taxes.

If the Musi elects to take a lump-sum distribution from the retirement account, Hissa Jaidad may be settled on the net amount received after taxes.

If any balance remains in the retirement account at the time of the Musi’s demise, the account is liquidated in accordance with applicable laws and plan rules. The net amount received by the estate or beneficiaries after taxes is considered Tarka, on which Hissa Jaidad is obligatory.

A Musi may also designate “Ahmadiyya Movement in Islam” as the beneficiary of 10% — or the applicable Wasiyyat rate — of the balance in the retirement account.

• If, during their lifetime, the deceased Musi paid the insurance premiums after already paying Hissa Amad on their income, then the amount received by the beneficiaries after death is not counted as part of the deceased Musi’s estate, and no Hissa Jaidad is obligatory on it for the deceased.
• If there is no statement from the Musi on this matter, the decision is made on the basis of a statement from the heirs and a report from the local Jama’at. If Hissa Amad had not previously been paid on the insurance premiums, then only the portion of the insurance claim on which Chanda Hissa Amad was payable is counted as part of the deceased Musi’s estate.
• Any additional amount received from the insurance company as profit is not counted as part of the deceased Musi’s estate.

Yes, certainly. The amount received from the insurance company is, in every case, counted as an inheritance for the heirs, and if those heirs are Musis, Hissa Jaidad is obligatory for them on it.

This question was presented to Hazrat Musleh-e-Maud (ra), whose answer was as follows:

“Yes, it should be paid. The Wasiyyat is, in essence, to be paid after death from whatever one leaves behind. When a person saves money from his income and builds property with it — if, instead of the property, he had invested it in some other work, then whatever income came from it, he would pay Hissa Wasiyyat from that. So when he spends money on property, why should he not pay the portion from it, since it is property that has been created? If a person owns ten ghumaon (a unit of land) of land, and after giving one ghumaon in Wasiyyat, he accumulates some money from the income of the remaining land, which is assessed after his death, then Hissa Wasiyyat must be paid on that as well.”

The same Hissa Jaidad rules apply to any home or land owned by a Musi in addition to their primary residence. If the assessment is conducted during the lifetime of the Musi, the property will be assessed based on its fair market value at the time of the assessment. Any outstanding mortgage loan on the property will not be deducted from the assessed value.

Because these properties are not the Musi's primary residence, the Musi will have up to two years to pay the approved Hissa Jaidad assessment. Once the Hissa Jaidad has been paid in full, no additional Hissa Jaidad will be due on any future appreciation in the value of that property.

Any rental income generated from these properties is subject to Hissa Amad at the rate of Chanda Aam (1/16).

A car, like other dispensable items, is not included in anyone’s property for the purpose of Chanda Wasiyyat, except where: one has no other property as the basis for their Wasiyyat and willingly pays Chanda Hissa Jaidad on their car and similar items; one’s property consists mainly of such items; or one has an expensive collection of such items that can properly be considered their property.

No. Wasiyyat is not payable on items of ordinary household use.

Regulation 10 under the Assessment Procedure in the Wasiyyat Rules states:

“Any property belonging to a Musi, which due to legal requirement or necessity is also in the name of another person, such property will be considered as belonging to the person who has actually bought it and not as a joint property.”

a) Thus, if due to legal requirements, local laws, or similar considerations a Musi has included their spouse or any other heir as a joint owner on the property deed, but that individual has made no financial contribution toward the purchase, acquisition, development, or construction of the property, the property is regarded as belonging solely to the Musi who financed it. That Musi is deemed the 100% owner and is responsible for paying Hissa Jaidad on its full value. If the other spouse is also a Musi but has made no financial contribution toward the property, the property is not regarded as their ownership, and they are not liable to pay Hissa Jaidad on it.

b) If the spouse or any other joint owner has made a financial contribution toward the purchase, acquisition, development, or construction of the property, ownership is determined in proportion to each party’s respective financial contribution.

c) If one joint owner dies and their share of the property is inherited by the surviving spouse, and the surviving spouse is a Musi, the surviving spouse is thereafter required to pay Hissa Jaidad on the inherited share at the prescribed rate.

Yes. Upon the Musi’s demise, the shares of the house inherited by the surviving spouse and children become their respective properties. Hissa Jaidad accordingly becomes payable on the share inherited by each Musi at their prescribed Wasiyyat rate.

For example, if the surviving spouse inherits one-eighth (1/8) of the house, they will be required to pay Hissa Jaidad on one-eighth of the assessed market value of the house, calculated at their applicable Wasiyyat rate.

Regulation 11 under the Assessment Procedure in the Wasiyyat Rules states:

“A property which has been acquired by a Musi but gifted or put in someone else’s name shall also be considered part of the Musi’s estate.”

Additionally, Rule 49 of the Wasiyyat Rules states:

“(a) If a Musi makes a gift of his immovable property in favour of his heir or heirs under circumstances which make it appear like a testamentary disposition to such heir or heirs or which otherwise is likely to defeat the very spirit of Wasiyyat, then Hissa Jai’dad shall nonetheless be payable on such property and in the event of the Musi’s death such property shall be treated as the Musi’s Tarka.

(b) If a Musi makes a gift of his movable property, on which the payment of Wasiyyat is obligatory, in favour of his heir or heirs under circumstances which make it appear like a testamentary disposition to such heir or heirs or which otherwise is likely to defeat the very spirit of Wasiyyat, then the Hissa Wasiyyat shall nonetheless be payable on such moveable property.”

The Musi is therefore obligated to pay Hissa Jaidad on such property.

Regulation 9 under the Assessment Procedure in the Wasiyyat Rules states:

“Payment of Hissa Jai’dad on all mortgaged properties shall be obligatory. This may be paid in two ways:

(i) If a Musi wishes to pay the Hissa Jai’dad on a mortgaged property in his lifetime, the property will be assessed according to the market value and the outstanding amount of the mortgage will not be deducted from the assessed value.

(ii) If Hissa Jai’dad has not been paid on a mortgaged property in a Musi’s lifetime, after his/her demise it will be payable only on the amount which is determined after deducting the outstanding amount of mortgage from the assessed value of the property.”

In light of the above rule, there are only two ways to pay Hissa Jaidad on a property acquired through a mortgage:

a) If a Musi wishes to pay Hissa Jaidad during their lifetime, the property is assessed at its current market value, and the outstanding mortgage amount is not deducted, because a loan is not taken into consideration while a person is alive.

Once the Hissa Jaidad has been paid in full, no additional Hissa Jaidad will be due on any future appreciation in the value of that property.

b) If a Musi does not pay Hissa Jaidad during their lifetime, then upon their demise the estate is settled in the following order: first, all outstanding debts are paid; second, the Wasiyyat is fulfilled; and finally, the remaining estate is distributed as inheritance. In such a case, the remaining mortgage balance is first deducted from the property’s value, and Hissa Jaidad is then calculated and paid on the remaining value — in other words, on the equity in the property at the time of the Musi’s demise.

For Musis who have already paid Hissa Jaidad on a property and obtained a certificate for it:

1. If they sell that property, no Hissa Amad or Hissa Jaidad is due on the sale proceeds.

2. If, after paying Hissa Jaidad, they use the sale proceeds to purchase another property of equivalent value, the new property is treated as a replacement for the first, and no Hissa Jaidad is due on it. The office must still be informed of the replacement.

3. If the new property is purchased for less than the sale proceeds of the original property, no Hissa Jaidad is due on the remaining amount or gain (unless the buying and selling of property is being conducted as a business, in which case Hissa Amad is payable on the profit).

4. If, after paying Hissa Jaidad, a property is sold and a more expensive property is purchased, only the amount received from the sale of the original property is credited toward the Hissa Jaidad obligation on the new property. If additional funds are contributed toward the purchase, Hissa Jaidad becomes due on that additional amount.

The above guidance applies to all types of property, including jewelry.

Hazrat Khalifatul Masih IV (rh) provided the following guidance regarding property acquired on loan:

“The basic way to approach this issue is as follows. If a person wishes to pay his Hissa Jaidad during his life, his request is granted with some conditions. But if a Musi says that I have a certain amount of loan to pay upon my property, please deduct this amount and I shall pay Hissa Jaidad on the rest, this will create some complications. In order to avoid such complications, the best method is that if such a person requests to pay Hissa Jaidad on his property, it will be accepted only if he shall himself be responsible for such loans. He will, therefore, pay Hissa Jaidad on the total market value of his property. If he wishes to deduct the loans and is granted permission, such permission shall only mean that he shall pay Hissa Jaidad only upon the property on which there are no loans to be paid. The matter of property upon which loans are still to be paid shall be considered postponed till the death of the Musi. This means that if the loan has been paid by that time, then Hissa Jaidad shall be demanded upon this property at his death, as he did not pay Hissa Jaidad on it citing the loan. If some loan still remains, then an estimate of the property shall be made, the loan shall be deducted from it, and Hissa Jaidad shall be payable on the rest. This is the basic rule which shall apply in all such cases.”

No. The Musi should declare the home as their property even if it carries an outstanding mortgage loan.

a) Yes. A Musi may have the value of their property assessed during their lifetime and pay Hissa Jaidad accordingly. The assessment can be initiated by completing the form at https://www.ahmadiyya.us/members/wasiyyat-portal/.

b) The rate for such payment is the rate fixed by the Musi and approved by Majlis Karpardaz. The Musi may choose the Wasiyyat rate for Hissa Amad, Hissa Jaidad, or both at any time during their life.

c) The time limit for such payment is two years from the date of assessment for all types of property.

d) This time limit extends to five years if the property is a house in which the Musi resides.

If a Musi is not the sole owner of a property, they must pay Hissa Jaidad according to their share of ownership, calculated on the basis of financial contribution. If they have no share whatsoever and the property in substance belongs to someone else, this fact should be conveyed to Majlis Karpardaz.

Property assessment (Tashkhees) for properties outside the USA is conducted by the Jama’at in that country.

Yes. A Musi may pay Hissa Jaidad for a property located outside the United States in U.S. dollars. The property’s approved assessed value should first be converted from the applicable foreign currency into U.S. dollars using the prevailing exchange rate at the time the payment is made.

A house-flipping business is treated as an investment. When a Musi purchases a property for the purpose of renovating and reselling it, the investment is subject to Hissa Jaidad. The Musi may fulfill this obligation either at the time the property is purchased, based on the purchase price, or at the time it is sold, based on the net sale proceeds.

Any profit realized from the sale is treated as income and is subject to Hissa Amad at the Musi’s approved Wasiyyat rate.

If the Musi chooses to pay Hissa Jaidad when the property is sold, it is calculated on the net sale proceeds, which include both the original investment and the realized profit. Once Hissa Jaidad has been paid on those proceeds, the remaining amount may be reinvested. If the sale proceeds are used toward another house-flipping project, the amount already subject to Hissa Jaidad is credited against the new investment, and Hissa Jaidad is payable only on any additional funds contributed.

Example

A Musi invests $40,000 in a house-flipping project but does not pay Hissa Jaidad at the time of purchase. After the property is renovated and sold, the Musi receives $60,000, consisting of the original $40,000 investment and a $20,000 profit.

The Musi pays $6,000 as Hissa Jaidad on the $60,000 received from the sale. The realized profit of $20,000 is also subject to Hissa Amad at the Musi’s approved Wasiyyat rate.

The Musi then reinvests the remaining $54,000 from the first project and contributes an additional $16,000, making a total investment of $70,000 in a second house-flipping project. This investment generates a $30,000 profit, resulting in total sale proceeds of $100,000.

Since Hissa Jaidad has already been paid on the $54,000 carried forward from the first project, that amount is credited against the $100,000 sale proceeds of the second project. Hissa Jaidad is therefore payable only on the additional $46,000, resulting in a payment of $4,600. Hissa Amad is then payable on the $30,000 profit at the Musi’s approved Wasiyyat rate.

No. The value on which Hissa Jaidad is due is assessed by the Nazim Sahib Tashkhees Jaidad Musian, in consultation with the Local Jama’at Amla. Therefore, if a Musi wishes to pay off the Hissa Jaidad on any of his/her properties, an Assessment Form must be submitted to the Nazim Sahib Tashkhees Jaidad Musian for approval. This process determines the exact amount payable.

The following explanatory note from the Markaz is included on all Certificates of Wasiyyat and clarifies this matter:

Explanation No. 2 Present Property: It implies to the property, moveable as well as immoveable owned by the Testator, as indicated by him in the prescribed WASIYYAT FORM, the value of which he has assessed himself. At the time of actual payment, in pursuance of Rules and Regulation of Sadr Anjuman Ahmadiyya Pakistan, the value of the said property will be assessed by the Property Assessing Authority appointed by the Sadr Anjuman, in consultation with the Local Jamaat Ahmadiyya, and the exact amount to be paid by the Testator will be determined by the Sadr Anjuman.

All movable and immovable property of a Musi at the time of their death is considered their Tarka. A Musi’s house, land, jewelry, cash, bonds, shares, retirement savings, and the like are all part of their Tarka. In short, all items that are divided among heirs are considered the Musi’s Tarka. Essential items of everyday use, however, are treated as exceptions when paying Hissa Jaidad.

No. If a Musi paid Hissa Jaidad on their property during their lifetime, the heirs are not required to pay Hissa Jaidad again on that property on behalf of the deceased.

However, once the property is inherited, it becomes the property of the respective heirs. If an heir is a Musi, they are required to pay Hissa Jaidad on their inherited share of the property at their own Wasiyyat rate.

Payment of Hissa Jaidad becomes incumbent immediately after the death of a Musi. If the heirs are unable to pay immediately, Majlis Karpardaz may grant exceptional permission for burial provided they produce two reliable guarantors. Such a guarantee is valid for no more than one year, and full payment must be made within that time.

Since the time of the Promised Messiah (as), the Musi makes the following affirmation in the first clause of the Wasiyyat form:

“That after my death, my body should be sent to Bahishti Maqbarah, Qadian for burial. … If I have not paid the expenses for conveying my body to Qadian to Sadr Anjuman Ahmadiyya before my death, then these expenses shall be paid from the property I leave behind. But these expenses will not affect Hissa Jaidad which, according to this Wasiyyat, I submit to Sadr Anjuman Ahmadiyya.”

When Hazrat Khalifatul Masih IV (rh) was asked this question, he said: “Musis should continue to make the same affirmation which was made by Musis at the time of the Promised Messiah (as). There is no need whatsoever to change it.”

a) Yes, the same rules and regulations apply to any Maqbarah Musian as apply to Bahishti Maqbarah. As written in the regulations, a Musi’s Hissa Amad must be paid before burial, though exceptions can be made for Hissa Jaidad: if a Musi’s Hissa Jaidad has not been paid, burial may proceed if two Musis guarantee its payment. At the time of a Musi’s death, it is essential to obtain all accounts relating to the Musi’s Hissa Amad and Hissa Jaidad and to receive the dues accordingly.

b) Cemeteries for Musis located in other countries cannot be given the name Bahishti Maqbarah; they are called Maqbarah Musian.

c) The National Amir is the President of the committee that runs the affairs of the Maqbarah Musian, and the National Secretary Wasaya is its Secretary. The National Finance Secretary and the Missionary In-Charge are also members. The committee should have five to seven members in total, with a quorum of three. This committee continuously motivates members in its country to make Wasiyyat and is also responsible for tasks related to the burial of Musis and the Maqbarah Musian.

Yes. The principal amount invested in a business is considered a Musi’s property, and full details must be given in the Wasiyyat form or declared later. Hissa Jaidad is due on the capital investment.

Businesspersons pay Chanda on their total net income, after deducting from gross income those expenses required to generate the income. It is not correct to pay Chanda Hissa Amad only on the amount drawn from the business for monthly expenses.

Hazrat Khalifat ul Masih IV rh provided guidance on this matter in his Friday Sermon on Friday Sermon 28 Mar 1986:

“Businessmen often record their personal expenses under company accounts, thereby reducing both taxes and Wasiyyat. They keep only a small amount under their own name, declaring an income of just 500 Rupees for the month, and pay Wasiyyat only on that. Yet in reality, they are millionaires—spending thousands of Rupees each week, providing their children with the best education, and enjoying countless blessings, though most of it is recorded under the company’s name.

The truth, however, is this: whether the money is written under the name of a company director or under the name of one’s children, it still belongs to the person who earned it. Allah knows exactly whose earnings they are. The laws of this world may allow such tricks, but God’s law cannot be deceived. He is not bound by worldly laws; He will deliver His own judgment.”

A Musi pays Chanda Wasiyyat at the rate pledged in their will, not at the rate of Chanda Am. During a Musi’s life, Wasiyyat is paid only on the income derived from the business. Payment on net assets — total business assets minus total business liabilities — is made after death, or during the Musi’s life if they wish. There is no Chanda on working capital.

In any kind of business — whether a factory, mill, or construction company — only the portion that belongs to the Musi is considered their property. For instance, if the total value of all assets of a company (including fixed assets, receivables, and bank balances) is 10 million, of which 6 million is owed to banks and other creditors, the Musi’s portion is 4 million. That amount is considered the Musi’s property, and on it they pay Hissa Jaidad. In other words, the total value of the property minus its liabilities equals the Musi’s portion on which Hissa Jaidad is paid.

Hissa Jaidad on businesses is required to be paid after the Musi’s death. If the Musi wishes to pay it during their lifetime, a Tashkhees (assessment) is made of the total value of the business, all amounts owed by the business are subtracted, and Hissa Jaidad is payable on the remainder.

Hissa Jaidad on the net worth of a business is generally paid at the time of the Musi's demise. Since the value of a business may fluctuate over time, it is often more practical to assess its value at that stage.

However, if a Musi wishes to fulfill this obligation during his or her lifetime, the value of the business is assessed, and Hissa Jaidad may be paid based on its assessed net worth.

It should be noted, however, that obtaining a Hissa Jaidad certificate does not permanently discharge the obligation if the value of the business subsequently increases. If, after the assessment and payment of Hissa Jaidad, the business grows in value, the Musi remains responsible for paying Hissa Jaidad on the increase in net worth.

An increase in the value of a business may result from a reinvestment into the business from the profit (on which Hissa Amad has already been paid) or from additional capital introduced from external sources. This is analogous to a Musi using personal savings (on which Hissa Amad has already been paid) to construct an extension to a house. Although the savings have already been subjected to Hissa Amad, the newly created asset gives rise to a fresh Hissa Jaidad obligation. The same principle applies to the growth in the value of a business.

Accordingly, if Hissa Jaidad has been paid on a business and a certificate has been issued, but a subsequent assessment shows that the business has increased in value beyond the amount covered by the original assessment, Hissa Jaidad becomes payable on the excess value.

Ahmadiyya Movement in Islam, Inc. USA

Jamat’s EIN for tax purposes: 52-6054158

You specify Jama'at as a beneficiary to be paid first — at your approved Wasiyyat rate (1/10 to 1/3) of the remaining assets — once your debts have been settled (mortgage, liens, medical debt, funeral expenses, and the like).

According to the Rule 69 in the Wasiyyat Rules:

Rule 69. It shall be obligatory for every Musi to submit to the Wasiyyat office, at the end of every year, a declaration, as set out in Schedule C, in respect of his payments towards Hissa Amad. In case such a declaration is not received, Sadr Anjuman Ahmadiyya Pakistan, after giving necessary warning, is entitled to declare the Musi, a defaulter, and shall take necessary disciplinary measures, which may also lead to the cancellation of his Wasiyyat.

Huzoor (May Allah be his Helper), in his Friday Sermon dated July 15 2016, has drawn the attention of Musis to update their Wasiyyat Hissa Amad accounts in the following words:

"About the Musis, I would also like to say that they should remember that to pay their Chanda regularly and to keep their Hissa Amad account up to date is primarily their own responsibility.

However, the central office as well as the concerned secretaries should also maintain the Hissa Amad account of every Musi and remind/update them about their Chanda status when needed."

Link to the Schedule C Portal

https://www.ahmadiyya.us/members/wasiyyat-portal/schedule-c-link.php

According to Markaz, your Schedule-C Clearance Year is defined as the last continuous

(unbroken) Fiscal Year in which you have submitted a Schedule C without skipping any prior year.

Example:

If you submitted Schedule-C forms consistently up to Fiscal Year 2020 – 2021. You then skipped 2021–2022, and 2022–2023, but later submitted forms for FY 2023–24 and FY 2024–25. Despite submitting the most recent forms, your Clearance Year remains FY 2020 – 2021 due to the missing years in between.

No. The Budget and the Schedule C declarations are two separate and independent submissions.

Chanda Budgets are submitted at the Beginning of the Year, while the Schedule C is

submitted at the End of the Year, after the Fiscal Year End on June 30th.

A Chanda Budget represents an estimate of projected income or Chanda you will pay

during the Fiscal Year. The Schedule C Declaration reflects the Actual Take Home Income earned during the year and the Chanda that was paid on it, at a rate of 1/10 to ⅓

The Chanda Due in the Schedule C Declaration is NOT the Chanda Budget

The budget submission has no direct connection to the Schedule C declaration

If a Musi earns more during the year than the budget submitted at the beginning of the year, keeping Taqwa in mind, the Musi should pay Chanda Hissa Amad on this additional income as well, and should not report it as an excess payment in the Schedule C declaration.

Where a Musi has paid Chanda on what was actually earned — whether that was more or less than the budgeted amount — Option 1 of the Schedule C declaration should be selected, which states:

I have fully paid my due Chanda based on the total income derived from various sources, and there are no arrears or excess remaining.

The Due Chanda shown in the Schedule C declaration is not the Budget. Rather, it is the amount of Chanda that should have been paid based on your actual net income for the fiscal year.

The Budget is an estimate based on projected income, whereas the Schedule C declaration is based on the actual income earned.

* If your actual income is the same as your projected (budgeted) income, the Due Chanda in Schedule C will match the amount calculated from the Budget.

* If your actual income was higher or lower than your projected income, the Due Chanda should be calculated based on the actual income earned during the fiscal year and may differ from the Budget.

The Musi should select Option A, confirming they have fully paid their due Chanda based on the total income derived from various sources, and there are no arrears or excess remaining.

It would be incorrect to select Option B, which indicates that the payments include an intentionally paid extra amount. Although the Musi may have received income in excess of the originally budgeted amount, the declaration on Schedule C must be based on the actual income earned, rather than the budgeted income. Therefore, any additional Chanda paid as a result of the increase in income is part of the Musi’s regular Chanda obligation and should not be treated as an extra voluntary payment.

Please note that the budget submitted at the beginning of the year is only a projected estimate and has no bearing on the Schedule C declaration. The Due Chanda field in the Schedule C form is NOT the budgeted amount—it reflects the member’s actual income and the corresponding Chanda obligation.

If a member paid according to their actual (and possibly decreased) income, then the Due Chanda and Total Payment amounts will be the same, regardless of whether the original budgeted amount was higher. In this case, the Musi should select Option A, confirming they have fully paid their due Chanda based on the total income derived from various sources, and there are no arrears or excess remaining.

The Musi should also notify their finance secretary to adjust their Jama’at budget so it doesn’t reflect any arrears in the finance system.

Yes. If a Musi’s due Chanda exceeds the payment made, arrears will be generated. However, if the Musi has an excess balance carried forward from previous years, Markaz will automatically adjust the arrears against that balance. No action is required from the Musi.

Yes. In this case, the Musi must write to the National Wasaya department USA stating that they would like to transfer their excess amount from Hissa Amad to Hissa Jaidad. The National Wasaya Department in collaboration with the National Finance department will transfer the requested amount to Hissa Jaidad and will notify Markaz.

Not paying any Hissa Amad in a year, even as a student, goes against the spirit of Wasiyyat, which is founded on making extraordinary financial sacrifices. The minimum standard of income (also known as ‘pocket money’ for non-earning members, including housewives/homemakers) fixed by Markaz for the USA Jama’at is $250 (two hundred and fifty dollars) per month. While this minimum doesn’t apply to students, contributions must be made from the pocket money they receive. Since every student spends on basic necessities each month, it is essential that Chanda Wasiyyat be paid accordingly.

Similarly, students are required to submit Schedule C and must declare both the due Chanda (non-zero) and the amount paid in that year.

From Fiscal Year 2009–2010 onwards, the minimum standard of income fixed by Markaz for the USA Jama'at — also referred to as "pocket money" for non-earning members, including homemakers — is $250 (two hundred and fifty dollars) per month. At the standard Wasiyyat rate of 1/10, this equates to a minimum Chanda Hissa Amad of $25 per month, or $300 per year.

Where a Musi has pledged a higher Wasiyyat rate, the minimum is calculated on the same $250 minimum monthly pocket money at that rate. A Musi at 1/5, for example, would owe a minimum of $50 per month, or $600 per year.

There are only three exceptions to this rule:

1. Students may pay less than the annual minimum, according to their means and in consultation with their Jama'at. Under Sources of Income in Step 4, they must select the Student option.

2. New non-earning Musian whose Effective Date of Wasiyyat falls after the start of the fiscal year on July 1, since their first year is a partial one. Such Musian pay a pro-rated share of the annual minimum, based on the number of months remaining from the Effective Date to the fiscal year end on June 30. The Effective Date is either the Date of Application or the Date of Acceptance, depending on the option the Musi selected in their Wasiyyat application.

3. Non-earning Musian who migrated to the USA during the fiscal year and made partial payments in their country of origin as well as in the USA. Such Musian pay a pro-rated share of the annual minimum for the months of the fiscal year spent in the USA, and declare the payments made in their country of origin separately.

All other non-earning, non-student Musian must pay at least the annual minimum for their Wasiyyat rate — $300 at the rate of 1/10 — and must declare accordingly.

1. Pay the Arrears at the Chanda Portal as Hissa Amad: https://chanda.ahmadiyya.us/previous-year. This is a mandatory step.

2. In the Schedule C declaration of the Fiscal Year in which the payment towards arrears was made, Select: Option (2): “The above shown payments include an extra sum, which is the payment of my past dues or which I have paid intentionally.” Enter the amount of “Extra Sum” and then say the Extra Sum was: “The Payment of my past dues.”

Please note that simply paying the arrears—or paying the arrears and sending the receipt to the Wasaya Office—is not sufficient for arrears clearance.

Markaz can issue arrears clearance only after the additional payment is properly declared in the applicable Schedule C as a payment toward prior-year arrears.

This issue arises because the overpayment of arrears was not properly declared in past Schedule C submissions. To correct this, a resubmission is required.

Contact the Wasaya Department at ScheduleC@Ahmadiyya.US to confirm which fiscal years were submitted incorrectly. The Wasaya Department will then send you a link to resubmit your Schedule C Form for the incorrectly filed year.

If a Musi made donations both in the country they moved from and in the USA, they are required to submit two Schedule C forms for that year: one in the country of origin, reflecting the Chanda shown on that finance statement, and another in the USA, reflecting the Chanda shown on the US finance statement.

No. The Pakistani hisaab is entirely separate from the USA hisaab. Donations made in Pakistan are reported to Sadr Anjuman through the Schedule C form. The minimum Hissa Amad contribution of $300 is still required in the USA, based on the minimum standard of sacrifice prescribed by Majlis Karpardaz for the Non Earning Musian in the USA, and must be declared to Wakalat Mal II, Tehreek-e-Jadid, via the Schedule C form in the USA.