Gifts from a husband to his wife are considered part of the mandatory maintenance (nafkah) that the husband is obliged to provide according to Shariah rulings. Therefore, such gifts are not regarded as income for the wife.

However, if the husband has provided sufficient nafkah according to the wife’s basic needs and, at the same time, gives an allowance in cash that exceeds her essential needs, the excess can be considered as non-employment income for the wife.

This is because gratuitous income falls under one of the categories of income zakat, as decided by the Selangor State Fatwa Committee in 2017.

Reference: Issue 2, Compilation of Shariah Questions LZS March 2023 – June 2023, Approved by the Shariah Advisory Committee of Lembaga Zakat Selangor.