| Source | Quran 4:4 — mandatory at the nikah | State statute — imposed by a divorce court |
| When the obligation arises | At the time of marriage; prompt portion due immediately, deferred due at divorce or death | Only at divorce, and only if a court orders it |
| Who decides the amount | The couple, at the nikah — bride sets terms in consultation with her wali | The court, applying state guidelines and judicial discretion |
| Survives the husband's death | Yes — unpaid mahr becomes a debt of the estate (Quran 4:11), paid before Faraid distribution | No — alimony obligations typically end at the payer's death |
| Tax treatment in the U.S. | Generally treated as a gift or contractual transfer — not taxable income | Pre-2019 divorce decrees: deductible by payer, taxable to recipient; post-2019: neither |
| Enforceability in U.S. courts | Only if documented in a contract a U.S. judge can read (clear amount, mutual understanding, proper acknowledgment) | Statutory — court orders are directly enforceable |
| Can it be waived? | No — mahr is a Quranic obligation; only the bride can release it after receipt | Yes — most states allow waiver in a valid prenup or postnup |