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Scholars who contend that one must pay Zakat on restricted accounts hold that one can, in fact, withdraw from a restricted account, even if one incurs a penalty, fees, and taxes in doing so.
This means that one holds absolute and undivided authority over a designated sum of funds in the account., provided it reaches nisab.
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Those who spend their wealth in charity day and night, secretly and openly—their reward is with their Lord, and there will be no fear for them, nor will they grieve.”
– The Holy Quran 2:274
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