Praise
be to Allah
No zakaah is due
on wealth that has been given as a waqf for the common good, such as to help
the poor, or maintain the mosques, or those who need to get married, because
it is does not have a specific owner. This has been explained previously in
the answer to question no. 130229.
Shaykh Ibn
‘Uthaymeen (may Allah have mercy on him) said:
With regard to
money that her family donates for the purpose of marriage, or giving
charity, or giving to support jihad and the like, no zakaah is due on it…
because it is not the property of anyone. When wealth is given as a waqf to
be spent on common interests, it does not belong to those to whom it is
entrusted, therefore it is not the property of anyone. End quote.
Majmoo‘ Fataawa
Ibn ‘Uthaymeen
(18/194).
And Allah knows
best.