كتاب الزكاةZakat

Yahya related to me from Malik from Amr ibn Yahya al-Mazini that

his father said that he had heard Abu Said al-Khudri say that the

Messenger of Allah, may Allah bless him and grant him peace, said,

"There is no zakat on less than five camels, there is no zakat on less

than five awaq (two hundred dirhams of pure silver) and there is no

zakat on less than five awsuq (three hundred sa)."

Yahya related to me from Malik from Muhammad ibn Abdullah ibn Abd

arRahman ibn Abi Sasaca al-Ansari from al-Mazini from his father from

Abu Said al-Khudri that the Messenger of Allah, may Allah bless him

and grant him peace, said, "There is no zakat on less than five awsuq

of dates, there is no zakat on less than five awaq of silver and there

is no zakat on less than five camels."

the produce of ploughed land, gold and silver, and livestock."

Yahya related to me from Malik that Muhammad ibn Uqba, the mawla

of az Zubayr, asked al-Qasim ibn Muhammad whether he had to pay any

zakat on a large sum given to him by his slave to buy his freedom. Al-

Qasim said, "Abu Bakr as-Siddiq did not take zakat from anyone's

property until it had been in his possession for a year."

Al-

Qasim ibn Muhammad continued, "When Abu Bakr gave men their allowances

he would ask them, 'Do you have any property on which zakat is due?'

If they said, 'Yes,' he would take the zakat on that property out of

their allowances. If they said, 'No,' he would hand over their

allowances to them without deducting anything from them."

Yahya related to me from Malik from Urwa ibn Husayn from A'isha

bint Qudama that her father said, "When I used to come to Uthman ibn

Affan to collect my allowance he would ask me, 'Do you have any

property on which zakat is due? 'If I said, 'Yes,' he would deduct

the zakat on that property from my allowance, and if I said, 'No,' he

would pay me my allowance (in full)."

Yahya related to me from Malik from Nafi that Abdullah ibn Umar

used to say, "Zakat does not have to be paid on property until a year

has elapsed over it."

Yahya related to me from Malik that Ibn Shihab said, "The first

person to deduct zakat from allowances was Muawiya ibn Abi Sufyan."

(i.e. the deduction being made automatically) .

Malik said,

"The agreed sunna with us is that zakat has to be paid on twenty

dinars (of gold coin), in the same way as it has to be paid on two

hundred dirhams (of silver)."

Malik said, "There is no zakat

to pay on (gold) that is clearly less than twenty dinars (in weight)

but if it increases so that by the increase the amount reaches a full

twenty dinars in weight then zakat has to be paid. Similarly, there is

no zakat to pay on (silver) that is clearly less than two hundred

dirhams (in weight), but if it increases so that by the increase the

amount reaches a full two hundred dirhams in weight then zakat has to

be paid. If it passes the full weight then I think there is zakat to

pay, whether it be dinars or dirhams." (i.e. the zakat is assessed by

the weight and not the number of the coins.)

Malik said,

about a man who had one hundred and sixty dirhams by weight, and the

exchange rate in his town was eight dirhams to a dinar, that he did

not have to pay any zakat. Zakat had only to be paid on twenty dinars

of gold or two hundred dirhams.

Malik said, in the case of a

man who acquired five dinars from a transaction or in some other way

which he then invested in trade, that, as soon as it increased to a

zakatable amount and then a year elapsed, he had to pay zakat on it,

even if the zakatable amount was reached one day before or one day

after the passing of a year. There was then no zakat to pay on it from

the day the zakat was taken until a year had elapsed over it.

Malik said, in the similar case of a man who had in his possession ten

dinars which he invested in trade and which reached twenty dinars by

the time one year had elapsed over them, that he paid zakat on them

right then and did not wait until a year had elapsed over them,

(counting) from the day when they actually reached the zakatable

amount. This was because a year had elapsed over the original dinars

and there were now twenty of them in his possession. After that there

was no zakat to pay on them from the day the zakat was paid until

another year had elapsed over them.

Malik said, "What we are

agreed upon (here in Madina) regarding income from hiring out slaves,

rent from property, and the sums received when a slave buys his

freedom, is that no zakat is due on any of it, whether great or small,

from the day the owner takes possession of it until a year has elapsed

over it from the day when the owner takes possession of it."

Malik said, in the case of gold and silver which was shared between

two co-owners, that zakat was due from any one whose share reached

twenty dinars of gold, or two hundred dirhams of silver, and that no

zakat was due from anyone whose share fell short of this zakatable

amount. If all the shares reached the zakatable amount and the shares

were not equally divided, zakat was taken from each man according to

the measure of his share. This applied only when the share of each man

among them reached the zakatable amount, because the Messenger of

Allah, may Allah bless him and grant him peace, had said, "There is no

zakat to pay on less than five awaq of silver."

Malik

commented, "This is what I prefer most out of what I have heard about

the matter."

Malik said, "When a man has gold and silver

dispersed among various people he must add it all up together and then

take out the zakat due on the total sum ."

Malik said, "No

zakat is due from some one who acquires gold or silver until a year

has elapsed over his acquisition from the day it became his."

Yahya related to me from Malik from Rabia ibn Abi Abd ar-Rahman from more than one source that the Messenger of Allah, may Allah bless him and grant him peace, assigned the mines of al Qabaliyya, which is in the direction of al-Fur, to Bilal ibn Harith al-Mazini, and nothing has been taken from them up to this day except zakat.

Malik said, "In my opinion, and Allah knows best, nothing is taken from what comes out of mines until what comes out of them reaches a value of twenty gold dinars or two hundred silver dirhams. When it reaches that amount there is zakat to pay on it where it is on the spot. Zakat is levied on anything over that, according to how much of it there is as long as there continues to be a supply from the mine. If the vein runs out, and then after a while more becomes obtainable, the new supply is dealt with in the same way as the first, and payment of zakat on it is begun on it as it was begun on the first. Malik said, "Mines are dealt with like crops, and the same procedure is applied to both. Zakat is deducted from what comes out of a mine on the day it comes out, without waiting for a year, just as a tenth is taken from a crop at the time it is harvested, without waiting for a year to elapse over it."

Yahya related to me from Malik from Ibn Shihab from Said ibn al- Musayyab and from Abu Salama ibn Abd ar-Rahman from Abu Hurayra that the Messenger of Allah, may Allah bless him and grant him peace ,said, "There is a tax of a fifth on buried treasure."

Malik said, "The position which we are agreed upon, and which I have heard the people of knowledge mentioning, is that rikaz refers to treasure which has been found which was buried during the jahiliyya, as long as neither capital is required, nor expense, great labour or inconvenience incurred in recovering it. If capital is required or great labour is incurred, or on one occasion the mark is hit and on another it is missed, then it is not rikaz."

Yahya related to me from Malik from Abd ar-Rahman ibn al-Qasim

from his father that A'isha, the wife of the Prophet, may Allah bless

him and grant him peace, used to look after the orphaned daughters of

her brother in her house. They had jewellery (which they wore) and she

did not take zakat from this jewellery of theirs.

Yahya related to me from Malik from Nafi that Abdullah ibn Umar

used to adorn his daughters and slave-girls with gold jewellery and he

did not take any zakat from their jewellery.

Malik said,

"Anyone who has unminted gold or silver, or gold and silver jewellery

which is not used for wearing, must pay zakat on it every year. It is

weighed and one-fortieth is taken, unless it falls short of twenty

dinars of gold or two hundred dirhams of silver, in which case there

is no zakat to pay. Zakat is paid only when jewellery is kept for

purposes other than wearing. Bits of gold and silver or broken

jewellery which the owner intends to mend to wear are in the same

position as goods which are worn by their owner - no zakat has to be

paid on them by the owner."

Malik said, "There is no zakat

(to pay) on pearls, musk or amber."

Yahya related to me from Malik that he had heard that Umar ibn

al-Khattab said, "Trade with the property of orphans and then it will

not be eaten away by zakat."

Yahya related to me from Malik from Abd ar-Rahman ibn al-Qasim

that his father said, ''A'isha used to look after me and one of my

brothers - we were orphans - in her house, and she would take the

zakat from our property."

Yahya related to me from Malik that he had heard that A'isha, the

wife of the Prophet, may Allah bless him and grant him peace, used to

give the property of the orphans that were in her house to whoever

would use it to trade with on their behalf.

Yahya related to me from Malik that Yahya ibn Said bought some

property on behalf of his brother's sons who were orphans in his

house, and that that property was sold afterwards for a great deal of

profit.

Malik said, "There is no harm in using the property

of orphans to trade with on their behalf if the one in charge of them

has permission. Furthermore, I do not think that he is under any

liability."

Yahya related to me that Malik said, "I consider that if a man

dies and he has not paid zakat on his property, then zakat is taken

from the third of his property (from which he can make bequests), and

the third is not exceeded and the zakat is given priority over

bequests. In my opinion it is the same as if he had a debt, which is

why I think it should be given priority over bequests."

Malik

continued, "This applies if the deceased has asked for the zakat to be

deducted. If the deceased has not asked for it to be deducted but his

family do so then that is good, but it is not binding upon them if

they do not do it."

Malik continued, "The sunna which we are

all agreed upon is that zakat is not due from someone who inherits a

debt (i.e. wealth that was owed to the deceased), or goods, or a

house, or a male or female slave, until a year has elapsed over the

price realised from whatever he sells (i.e. slaves or a house, which

are not zakatable) or over the wealth he inherits, from the day he

sold the things, or took possession of them."

Malik said,

"The sunna with us is that zakat does not have to be paid on wealth

that is inherited until a year has elapsed over it."

Yahya related to me from Malik from Ibn Shihab from as-Sa'ib ibn

Yazid that Uthman ibn Affan used to say, "This is the month for you to

pay your zakat. If you have any debts then pay them off so that you

can sort out your wealth and take the zakat from it."

Yahya related to me from Malik from Ayyub ibn Abi Tamima as-

Sakhtayani that Umar ibn Abd al-Aziz, when writing about wealth that

one of his governors had collected unjustly, ordered it to be returned

to its owner and zakat to be taken from it for the years that had

passed. Then shortly afterwards he revised his order with a message

that zakat should only be taken from it once, since it was not wealth

in hand.

Yahya related to me from Malik from Yazid ibn Khusayfa that he

had asked Sulayman ibn Yasar whether zakat was due from a man who had

wealth in hand but also owed a debt for the same amount, and he

replied, "No."

Malik said, "The position that we are agreed

upon concerning a debt is that the lender of it does not pay zakat on

it until he gets it back. Even if it stays with the borrower for a

number of years before the lender collects it, the lender only has to

pay zakat on it once. If he collects an amount of the debt which is

not zakatable, and has other wealth which is zakatable, then what he

has collected of the debt is added to the rest of his wealth and he

pays zakat on the total sum."

Malik continued, "If he has no

ready money other than that which he has collected from his debt, and

that does not reach a zakatable amount, then he does not have to pay

any zakat. He must, however, keep a record of the amount that he has

collected and if, later, he collects another amount which, when added

to what he has already collected, brings zakat into effect, then he

has to pay zakat on it."

Malik continued, "Zakat is due on

this first amount, together with what he has further collected of the

debt owed to him, regardless of whether or not he has used up what he

first collected. If what he takes back reaches twenty dinars of gold,

or two hundred dirhams of silver he pays zakat on it. He pays zakat on

anything else he takes back afte rthat, whether it be a large or small

amount, according to the amount."

Malik said, "What shows

that zakat is only taken once from a debt which is out of hand for

some years before it is recovered is that if goods remain with a man

for trading purposes for some years before he sells them, he only has

to pay zakat on their prices once. This is because the one who is owed

the debt, or owns the goods, should not have to take the zakat on the

debt, or the goods, from anything else, since the zakat on anything is

only taken from the thing itself, and not from anything else."

Malik said, "Our position regarding some onewho owes a debt, and

has goods which are worth enough to pay off the debt, and also has an

amount of ready money which is zakatable, is that he pays the zakat on

the ready money which he has to hand. If, however, he only has enough

goods and ready money to pay off the debt, then he does not have to

pay any zakat. But if the ready money that he has reaches a zakatable

amount over and above the amount of the debt that he owes, then he

must pay zakat on it."

Yahya related to me from Malik from Yahya ibn Said that Zurayq

ibn Hayyan, who was in charge of Egypt in the time of al-Walid,

Sulayman, and Umar ibn Abd al-'Aziz, mentioned that Umar ibn Abd al-

Aziz had written to him saying, "Assess the muslims that you come

across and take from what is apparent of their wealth and whatever

merchandise is in their charge, one dinar for every forty dinars, and

the same proportion from what is less than that down to twenty dinars,

and if the amount falls short of that by one third of a dinar then

leave it and do not take anything from it. As for the people of the

Book that you come across, take from the merchandise in their charge

one dinar for every twenty dinars, and the same proportion from what

is less than that down to ten dinars, and if the amount falls short by

one third of a dinar leave it and do not take anything from it. Give

them a receipt for what you have taken f rom them until the same time

next year."

Malik said, "The position among us (in Madina)

concerning goods which are being managed for trading purposes is that

if a man pays zakat on his wealth, and then buys goods with it,

whether cloth, slaves or something similar, and then sells them before

a year has elapsed over them, he does not pay zakat on that wealth

until a year elapses over it from the day he paid zakat on it. He does

not have to pay zakat on any of the goods if he does not sell them for

some years, and even if he keeps them for a very long time he still

only has to pay zakat on them once when he sells them."

Malik

said, "The position among us concerning a man who uses gold or silver

to buy wheat, dates, or whatever, for trading purposes and keeps it

until a year has elapsed over it and then sells it, is that he only

has to pay zakat on it if and when he sells it, if the price reaches a

zakatable amount. This is therefore not the same as the harvest crops

that a man reaps from his land, or the dates that he harvests from his

palms."

Malik said, "A man who has wealth which he invests in

trade, but which does not realise a zakatable profit for him, fixes a

month in the year when he takes stock of what goods he has for

trading, and counts the gold and silver that he has in ready money,

and if all of it comes to a zakatable amount he pays zakat on it."

Malik said, "The position is the same for muslims who trade

and muslims who do not. They only have to pay zakat once in any one

year, whether they trade in that year or not."

Yahya related to me from Malik that Abdullah ibn Dinar said, "I

heard Abdullah ibn Umar being asked what kanz was and he said, 'It is

wealth on which zakat has not been paid.' "

Yahya related to me from Malik from Abdullah ibn Dinar from

Abu's-Salih as-Samman that Abu Hurayra used to say, "Anyone who has

wealth on which he has not paid zakat will, on the day of rising, find

his wealth made to resemble a whiteheaded serpent with a sac of venom

in each cheek which will seek him out until it has him in its power,

saying, 'I am the wealth that you had hidden away.' "

"In the

name of Allah, the Merciful, the ompassionate."

The Book of

Zakat.

On twenty-four camels or less zakat is paid with

sheep, one ewe for every five camels.

On anything above that,

up to thirty-five camels, a she-camel in its second year, and, if

there is no she camel in its second year, a male camel in its third

year.

On anything above that, up to forty-five camels, a she-

camel in its third year.

On anything above that, up to sixty

camels, a she camel in its fourth year that is ready to be sired.

On anything above that, up to seventy-five camels, a she-camel in

its fifth year.

On anything above that, up to ninety camels,

two she-camels in their third year.

On anything above that,

up to one hundred and twenty camels, two she-camels in their fourth

year that are ready to be sired.

On any number of camels

above that, for every forty camels, a she-camel in its third year, and

for every fifty, a she-camel in its fourth year.

On grazing

sheep and goats, if they come to forty or more, up to one hundred and

twenty head, one ewe.

On anything above that, up to two

hundred head, two ewes.

On anything above that, up to three

hundred, three ewes.

On anything above that, for every

hundred, one ewe.

A ram should not be taken for zakat. nor an

old or an injured ewe, except as the zakat-collector thinks fit.

Those separated should not be gathered together nor should those

gathered together be separated in order to avoid paying zakat.

Whatever belongs to two associates is settled between them

proportionately.

On silver, if it reaches five awaq (two

hundred dirhams), one fortieth is paid."

Yahya related to me from Malik from Humayd ibn Qays al-Makki from

Tawus al Yamani that from thirty cows, Muadh ibn Jabal took one cow in

its second year, and from forty cows, one cow in its third or fourth

year, and when less than that (i.e. thirty cows) was brought to him he

refused to take anything from it. He said, "I have not heard anything

about it from the Messenger of Allah, may Allah bless him and grant

him peace. When I meet him, I will ask him." But the Messenger of

Allah, may Allah bless him and grant him peace, died before Muadh ibn

Jabal returned.

Yahya said that Malik said, "The best that I

have heard about some one who has sheep or goats with two or more

shepherds in different places is that they are added together and the

owner then pays the zakat on them. This is the same situation as a man

who has gold and silver scattered in the hands of various people. He

must add it all u p and pay whatever zakat there is to pay on the sum

total."

Yahya said that Malik said, about a man who had both

sheep and goats, that they were added up together for the zakat to be

assessed, and if between them they came to a number on which zakat was

due, he paid zakat on them. Malik added, "They are all considered as

sheep, and in Umar ibn al-Khattab's book it says, 'On grazing sheep

and goats, if they come to forty or more, one ewe.' "

Malik

said, "If there are more sheep than goats and their owner only has to

pay one ewe, the zakat collector takes the ewe from the sheep. If

there are more goats than sheep, he takes it from the goats. If there

is an equal number of sheep and goats, he takes the ewe from whichever

kind he wishes."

Yahya said that Malik said, "Similarly,

Arabian camels and Bactrian camels are added up together in order to

assess the zakat that the owner has to pay. They are all considered as

camels. If there are more Arabian camels than Bactrians and the owner

only has to pay one camel, the zakat collector takes it from the

Arabian ones. If, however, there are more Bactrian camels he takes it

from those. If there is an equal number of both, he takes the camel

from whichever kind he wishes."

Malik said, "Similarly, cows

and water buffaloes are added up together and are all considered as

cattle. If there are more cows than water buffalo and the owner only

has to pay one cow, the zakat collector takes it from the cows. If

there are more water buffalo, he takes it from them. If there is an

equal number of both, he takes the cow from whichever kind he wishes.

So if zakat is necessary, it is assessed taking both kinds as one

group."

Yahya said that Malik said, "No zakat is due from

anyone who comes into possession of livestock, whether camels or

cattle or sheep and goats, until a year has elapsed over them from the

day he acquired them, unless he already had in his possession a nisab

of livestock. (The nisab is the minimum amount on which zakat has to

be paid, either five head of camels, or thirty cattle, or forty sheep

and goats). If he already had five head of camels, or thirty cattle,

or forty sheep and goats, and he then acquired additional camels, or

cattle, or sheep and goats, either by trade, or gift, or inheritance,

he must pay zakat on them when he pays the zakat on the livestock he

already has, even if a year has not elapsed over the acquisition. And

even if the additional livestock that he acquired has had zakat taken

from it the day before he bought it, or the day before he inherited

it, he must still pay the zakat on it when he pays the zakat on the

livestock he already has "

Yahya said that Malik said, "This

is the same situation as some one who has some silver on which he pays

the zakat and then uses to buy some goods with from somebody else. He

then has to pay zakat on those goods when he sells them. It could be

that one man will have to pay zakat on them one day, and by the

following day the other man will also have to pay."

Malik

said, in the case of a man who had sheep and goats which did not reach

the zakatable amount, and who then bought or inherited an additional

number of sheep and goats well above the zakatable amount, that he did

not have to pay zakat on all his sheep and goats until a year had

elapsed over them from the day he acquired the new animals, whether he

bought them or inherited them.This was because none of the livestock

that a man had, whether it be camels, or cattle, or sheep and goats,

was counted as a nisab until there was enough of any one kind for him

to have to pay zakat on it. This was the nisab which is used for

assessing the zakat on what the owner had additionally acquired,

whether it were a large or small amount of livestock.

Malik

said, "If a man has enough camels, or cattle, or sheep and goats, for

him to have to pay zakat on each kind, and then he acquires another

camel, or cow, or sheep, or goat, it must be included with the rest of

his animals when he pays zakat on them "

Yahya said that

Malik said, "This is what I like most out of what I heard about the

matter."

Malik said, in the case of a man who does not have

the animal required of him for the zakat, "If it is a two-year-old

she-camel that he does not have, a three-year-old male camel is taken

instead. If it is a three- or four- or five-year-old she-camel that he

does not have, then he must buy the required animal so that he gives

the collector what is due. I do not like it if the owner gives the

collector the equivalent value."

Malik said, about camels

used for carrying water, and cattle used for working water-wheels or

ploughing, "In my opinion such animals are included when assessing

zakat."

Yahya said that Malik said, concerning two associates, "If they

share one herdsman, one male animal, one pasture and one watering

place then the two men are associates, as long as each one of them

knows his own property from that of his companion If someone cannot

tell his property apart from that of his fellow, he is not an

associate, but rather, a co-owner "

Malik said, "It is not

obligatory for both associates to pay zakat unless both of them have a

zakatable amount (of livestock). If, for instance, one of the

associates has forty or more sheep and goats and the other has less

than forty sheep and goats, then the one who has forty has to pay

zakat and the one who has less does not. If both of them have a

zakatable amount (of livestock) then both of them are assessed

together (i.e the flock is assessed as one) and both of them have to

pay zakat. If one of them has a thousand sheep, or less, that he has

to pay zakat on, and the other has forty, or more, then they are

associates, and each one pays his contribution according to the number

of animals he has - so much from the one with a thousand, and so much

from the one with forty.

Malik said, "Two associates in

camels are the same as two associates in sheep and goats, and, for the

purposes of zakat, are assessed together if each one of them has a

zakatable amount (of camels). That is because the Messenger of Allah,

may Allah bless him and grant him peace, said, 'There is no zakat on

less than five head of camels,' and Umar ibn al-Khattab said, 'On

grazing sheep and goats, if they come to forty or more - one ewe.' "

Yahya said that Malik said, "This is what I like most out of

what I have heard about the matter."

Malik said that when

Umar ibn al-Khattab said, "Those separated should not be gathered

together nor should those gathered together be separated in order to

avoid paying zakat," what he meant was the owners of livestock.

Malik said, "What he meant when he said, 'Those separated should

not be gathered together' is, for instance, that there is a group of

three men, each of whom has forty sheep and goats, and each of whom

thus has to pay zakat. Then, when the zakat collector is on his way

,they gather their flocks together so that they only owe one ewe

between them. This they are forbidden to do. What he meant when he

said, 'nor should those gathered together be separated,' is, for

instance, that there are two associates, each one of whom has a

hundred and one sheep and goats, and each of whom must therefore pay

three ewes. Then, when the zakat collector is on his way, they split

up their flocks so that they only have to pay one ewe each. This they

are forbidden to do. And so it is said, 'Those separated should not be

gathered together nor should those gathered together be separated in

order to avoid paying zakat.' "

Malik said, "This is what I

have heard about the matter."

Yahya related to me from Malik from Thawr ibn Zayd ad-Dili from a

son of Abdullah ibn Sufyan ath-Thaqafi from his grandfather Sufyan ibn

Abdullah that Umar ibn al-Khattab once sent him to collect zakat. He

used to include sakhlas (when assessing zakat), and they said, "Do you

include sakhlas even though you do not take them (as payment)?" He

returned to Umar ibn al-Khattab and mentioned that to him and Umar

said, "Yes, you include a sakhla which the shepherd is carrying, but

you do not take it. Neither do you take an akula, or a rubba, or a

makhid, or male sheep and goats in their second and third years, and

this is a just compromise between the young of sheep and goats and the

best of them."

Malik said, "A sakhla is a newborn lamb or

kid. A rubba is a mother that is looking after her offspring, a makhid

is a pregnant ewe or goat, and an akula is a sheep or goat that is

being fattened for meat."

Malik said, about a man who had

sheep and goats on which he did not have to pay any zakat, but which

increased by birth to a zakatable amount on the day before the zakat

collector came to them, "If the number of sheep and goats along with

their (newborn) offspring reaches a zakatable amount then the man has

to pay zakat on them. That is because the offspring of the sheep are

part of the flock itself. It is not the same situation as when some

one acquires sheep by buying them, or is given them, or inherits them.

Rather, it is like when merchandise whose value does not come to a

zakatable amount is sold, and with the profit that accrues it then

comes to a zakatable amount. The owner must then pay zakat on both his

profit and his original capital, taken together. If his profit had

been a chance acquisition or an inheritance he would not have had to

pay zakat on it until one year had elapsed over it from the day he had

acquired it or inherited it."

Malik said, "The young of sheep

and goats are part of the flock, in the same way that profit from

wealth is part of that wealth. There is, however, one difference, in

that when a man has a zakatable amount of gold and silver, and then

acquires an additional amount of wealth, he leaves aside the wealth he

has acquired and does not pay zakat on it when he pays the zakat on

his original wealth but waits until a year has elapsed over what he

has acquired from the day he acquired it. Whereas a man who has a

zakatable amount of sheep and goats, or cattle, or camels, and then

acquires another camel, cow, sheep or goat, pays zakat on it at the

same time that he pays the zakat on the others of its kind, if he

already has a zakatable amount of livestock of that particular kind."

Malik said, "This is the best of what I have heard about

this. "

Yahya said that Malik said, "The position with us concerning a

man who has zakat to pay on one hundred camels but then the zakat

collector does not come to him until zakat is due for a second timeand

by that time all his camels have died except five, is that the zakat

collector assesses from the five camels the two amounts of zakat that

are due from the owner of the animals, which in this case is only two

sheep, one for each year. This is because the only zakat which an

owner of livestock has to pay is what is due from him on the day that

the zakat is (actually) assessed. His livestock may have died or it

may have increased, and the zakat collector only assesses the zakat on

what he (actually) finds on the day he makes the assessment. If more

than one payment of zakat is due from the owner of the livestock, he

still only has to pay zakat according to what the zakat collector

(actually) finds in his possession, and if his livestock has died, or

several payments of zakat are due from him and nothing is taken until

all his livestock has died, or has been reduced to an amount below

that on which he has to pay zakat, then he does not have to pay any

zakat, and there is no liability (on him) for what has died or for the

years that have passed.

Yahya related to me from Malik from Yahya ibn Said from Muhammad

ibn Yahya ibn Habban from al-Qasim ibn Muhammad that A'isha, the wife

of the Prophet, may Allah bless him and grant him peace, said, "Sheep

from the zakat were brought past Umar ibn al-Khattab and he saw

amongst them a sheep with a large udder, ready to give milk, and he

said, 'What is this sheep doing here?' and they replied, 'It is one of

the sheep from the zakat.' Umar said, 'The owners did not give this

sheep willingly. Do not subject people to trials. Do not take from the

muslims those of their animals which are the best food-producers.' "

Yahya related to me from Malik from Yahya ibn Said that Muhammad

ibn Yahya ibn Habban said, "Two men from the Ashja tribe told me that

Muhammad ibn Maslama al-Ansari used tocome to them to collect their

zakat, and he would say to anyone who owned livestock, 'Select (the

animal for) the zakat on your livestock and bring it to me,' and he

would accept any sheep that was brought to him provided it met the

requirements of what the man owed."

Malik said, "The sunna

with us, and what I have seen the people of knowledge doing in our

city, is that things are not made difficult for the muslims in their

paying zakat, and whatever they offer of their livestock is accepted

from them."

someone fighting in the way of Allah, someone who collects

zakat, someone who has suffered (financial) loss (at the hands of

debtors), someone who buys it with his own money, and some one who has

a poor neighbour who receives some zakat and gives some as a present

to the one who is not in need."

Malik said, "The position

with us concerning the dividing up of zakat is that it is up to the

individual judgement of the man in charge (wali). Whichever categories

of people are in most need and are most numerous are given preference,

according to how the man in charge sees fit. It is possible that that

may change after one year, or two, or more, but it is always those who

are in need and are most numerous that are given preference, whatever

category they may belong to. This is what I have seen done by people

of knowledge with which I am satisifed."

Malik said, "There

is no fixed share for the collector of the zakat, except according to

what the imam sees fit."

Yahya related to me from Malik that he had heard that Abu Bakr

as-Siddiq said, "If they withhold even a hobbling cord I will fight

them over it."

Yahya related to me from Malik that Zayd ibn Aslam said, ''Umar

ibn al Khattab drank some milk which he liked (very much) and he asked

the man who had given it to him, 'Where did this milk come from?' The

man told him that he had come to a watering-place, which he named, and

had found grazing livestock from the zakat watering there. He was

given some of their milk, which he then put into his water-skin, and

that was the milk in question. Umar ibn al-Khattab then put his hand

into his mouth to make himself vomit."

Malik said, "The

position with us is that if anyone refuses to honour one of the

obligatory demands of Allah, and the muslims are unable to get it,

then they have the right to fight him until they get itfrom him."

Yahya related to me from Malik that he had heard that one of the

administrators of Umar ibn Abd al-'Aziz wrote to him mentioning that a

man had refused to pay zakat on his property. Umar wrote to the

administrator and told him to leave the man alone and not to take any

zakat from him when he took it from the other muslims. The man heard

about this and the situation became unbearable for him, and after that

he paid the zakat on his property. The administrator wrote to Umar and

mentioned that to him, and Umar wrote back telling him to take the

zakat from him.

Yahya related to me from Malik from a reliable source from

Sulayman ibn Yasar and from Busr ibn Said that the Messenger of Allah,

may Allah bless him and grant him peace, said, "On land that is

watered by rain or springs or any natural means there is (zakat to pay

of) a tenth. On irrigated land there is (zakat of) a twentieth (to

pay)."

Yahya related to me from Malik from Ziyad ibn Sad that Ibn Shihab

said, "Neither jurur, nor musran al-fara, nor adhq ibn hubayq should

be taken as zakat from dates. They should be included in the

assessment but not taken as zakat. "

Malik said, "This is the

same as with sheep and goats, whose young are included in the

assessment but are not (actually) taken as zakat. There are also

certain kinds of fruit which are not taken as zakat, such as burdi

dates (one of the finest kinds of dates), and similar varieties.

Neither the lowest quality (of any property) nor the highest

should be taken. Rather, zakat should be taken from average quality

property."

Malik said, "The position that we are agreed upon

concerning fruit is that only dates and grapes are estimated while on

the tree. They are estimated when their usability is clear and they

are halal to sell. This is because the fruit of date-palms and vines

is eaten straightaway in the form of fresh dates and grapes, and so

the assessment is done by estimation to make things easier for people

and to avoid causing them trouble. Their produce is estimated and then

they are given a free hand in using their produce as they wish, and

later they pay the zakat on it according to the estimation that was

made."

Malik said, "crops which are not eaten fresh, such as

grains and seeds, which are only eaten after they have been harvested,

are not estimated. The owner, after he has harvested, threshed and

sifted the crop, so that it is then in the form of grain or seed, has

to fulfil his trust himself and deduct the zakat he owes if the amount

is large enough for him to have to pay zakat. This is the position

that we are all agreed upon here (in Madina)."

Malik said,

"The position that we are all agreed upon here (in Madina) is that the

produce of date palms is estimated while it is still on the tree,

after it has ripened and become halal to sell, and the zakat on it is

deducted in the form of dried dates at the time of harvest. If the

fruit is damaged after it has been estimated and the damage affects

all the fruit then no zakat has to be paid. If some of the fruit

remains unaffected, and this fruit amounts to five awsuq or more using

the sa of the Prophet, may Allah bless him and grant him peace, then

zakat is deducted from it. Zakat does not have to be paid, however, on

the fruit that was damaged . Grapevines are dealt with in the same

way.

If a man owns various pieces of property in various

places, or is a co-owner of various pieces of property in various

places, none of which individually comes to a zakatable amount, but

which, when added together, do come to a zakatable amount, then he

adds them together and pays the zakat that is due on them ."

wheat, barley, sult (a kind of barley), sorghum, pearl millet,

rice, lentils, peas, beans, sesame seeds and other such grains and

seeds which are used for food. Zakat is taken from them after they

have been harvested and are in the form of grai n or seed." He said,

"People are entrusted with the assessment and whatever they hand over

is accepted ."

Malik was asked whether the tenth or the

twentieth was taken out of olives before they were sold or after and

he said, "The sale is not taken into consideration. It is the people

who produce the olives that are asked about the olives, just as it is

the people who produce foodstuffs that are asked about it, and zakat

is taken from them by what they say. Someone who gets five awsuq or

more of olives from his olive trees has a tenth taken from the oil

after pressing. Whereas someone who does not get five awsuq from his

trees does not have to pay any zakat on the oil."

Malik said,

"Someone who sells his crops when they are ripe and are ready in the

husk has to pay zakat on them but the one who buys them does not. The

sale of crops is not valid until they are ready in the husk and no

longer need water."

Malik said, concerning the word of Allah

the Exalted, "And give its due on the day of its harvesting," that it

referred to zakat, and that he had heard people saying that.

Malik said, "If someone sells his garden or his land, on which are

crops or fruit which have not yet ripened, then it is the buyer who

has to pay the zakat. If, however, they have ripened, it is the seller

who has to pay the zakat, unless paying the zakat is one of the

conditions of the sale."

Malik said, "If a man has four awsuq of dates he has harvested,

four awsuq of grapes he has picked, or four awsuq of wheat he has

reaped or four awsuq of pulses he has harvested, the different

categories are not added together, and he does not have to pay zakat

on any of the categ ries - the dates, the grapes, the wheat or the

pulses - until any one of them comes to five awsuq using the sa of the

Prophet, may Allah bless him and grant him peace, as the Messenger of

Allah, may Allah bless him and grant him peace, said, 'There is no

zakat (to pay) on anything less than five awsuq of dates. 'lf any of

the categories comes to five awsuq, then zakat must be paid. If none

of the categories comes to five awsuq, then there is no zakat to pay.

The explanation of this is that when a man harvests five awsuq of

dates (from his palms), he adds them all together and deducts the

zakat from them even if they are all of different kinds and varieties.

It is the same with different kinds of cereal, such as brown wheat,

white wheat, barley and sult, which are all considered as one

category. If a man reaps five awsuq of any of these, he adds it all

together and pays zakat on it. If it does not come to that amount he

does not have to pay any zakat. It is the same (also) with grapes,

whether they be black or red. If a man picks five awsuq of them he has

to pay zakat on them, but if they do not come to that amount he does

not have to pay any zakat. Pulses also are considered as one category,

like cereals, dates and grapes, even if they are of different

varieties and are called by different names. Pulses include chick-

peas, lentils, beans, peas, and anything which is agreed by everybody

to be a pulse. If a man harvests five awsuq of pulses, measuring by

the aforementioned sa, the sa of the Prophet, may Allah bless him and

grant him peace, he collects them all together and must pay zakat on

them, even if they are of every kind of pulse and not just one kind."

Malik said, ''Umar ibn al-Khattab drew a distinction between

pulses and wheat when he took zakat from the Nabatean christians. He

considered all pulses to be one category and took a tenth from them,

and from cereals and raisins he took a twentieth."

Malik

said, "If some one asks, 'How can pulses be added up all together when

assessing the zakat so that there is just one payment, when a man can

barter two of one kind for one of another, while cereals can not be

bartered at a rate of two to one?', then tell him, 'Gold and silver

are collected together when assessing the zakat, even though an amount

of gold dinars can be exchanged for many times tha tamount of silver

dirhams.' "

Malik said, regarding date palms which are shared

equally between two men, and from which eight awsuq of dates are

harvested, "They do not have to pay any zakat on them. If one man owns

five awsuq of what is harvested from one piece of land, and the other

owns four awsuq or less, the one who owns the five awsuq has to pay

zakat, and the other one, who harvested four awsuq or less, does not

have to pay zakat. This is how things are done whenever there are

associates in any crop, whether the crop is grain or seeds that are

reaped, or dates that are harvested, or grapes that are picked . Any

one of them that harvests five awsuq of dates, or picks five awsuq of

grapes, or reaps five awsuq of wheat, has to pay zakat, and whoever's

portion is less than five awsuq does not have to pay zakat. Zakat only

has to be paid by someone whose harvesting or picking or reaping comes

to five awsuq."

Malik said, "The sunna with us regarding

anything from any of these categories, i.e. wheat, dates, grapes and

any kind of grain o rseed, which has had the zakat deducted from it

and is then stored by its owner for a number of years after he has

paid the zakat on it until he sell sit, is that he does not have to

pay any zakat on the price he sells it for until a year has elapsed

over it from the day he made the sale, as long as he got it through

(chance) acquisition or some other means and it was not intended for

trading. Cereals, seeds and trade-goods are the same, in that if a man

acquires some and keeps them for a number of years and then sells them

for gold or silver, he does not have to pay zakat on their price until

a year has elapsed over it from the day of sale. If, however, the

goods were intended for trade then the owner must pay zakat on them

when he sells them, as long as he has had them for a year from the day

when he paid zakat on the property with which he bought them."

Malik said, "The sunna that we are all agreed upon here (in

Madina) and which I have heard from the people of knowledge, is that

there is no zakat on any kind of fresh (soft) fruit, whether it be

pomegranates, peaches, figs or anything that is like them or not like

them as long as it is fruit."

He continued, "No zakat has to

be paid on animal fodder or herbs and vegetables of any kind, and

there is no zakat to pay on the price realised on their sale until a

year has elapsed over it from the day of sale which counts as the time

the owner receives the sum."

Yahya related to me from Malik from Abdullah ibn Umar from

Sulayman ibn Yasar from Irak ibn Malik from Abu Hurayra that the

Messenger of Allah, may Allah bless him and grant him peace, said, "A

muslim does not have to pay any zakat on his slave or his horse."

Yahya related to me from Malik from Ibn Shihab from Sulayman ibn

Yasar that the people of Syria said to Abu Ubayda ibn al-Jarrah, "Take

zakat from our horses and slaves," and he refused. Then he wrote to

Umar ibn al-Khattab and he (also) refused. Again they talked to him

and again he wrote to Umar, and Umar wrote back to him saying, "If

they want, take it from them and (then) give it back to them and give

their slaves provision."

Malik said, "What he means, may

Allah have mercy upon him, by the words 'and give it back to them' is,

'to their poor.' "

Yahya related to me from Malik that Abdullah ibn Abi Bakr ibn Amr

ibn Hazim said, "A message came from Umar ibn Abd al-Aziz to my father

when he was in Mina telling him not to take zakat from either honey or

horses."

Yahya related to me from Malik that Abdullah ibn Dinar said, "I

asked Said ibn al-Musayyab about zakat on work-horses, and he said,

'Is there any zakat on horses ?' "

Yahya related to me from Malik that Ibn Shihab said, "I have

heard that the Messenger of Allah, may Allah bless him and grant him

peace, took jizya from the magians of Bahrain, that Umar ibn al-

Khattab took it from the magians of Persia and that Uthman ibn Affan

took it from the Berbers."

Yahya related to me from Malik from Jafar ibn Muhammad ibn Ali

from his father that Umar ibn al-Khattab mentioned the magians and

said, "I do not know what to do about them." Abd ar-Rahman ibn Awf

said, "I bear witness that I heard the Messenger of Allah, may Allah

bless him and grant him peace, say, 'Follow the same sunna with them

that you follow with the people of the Book . ' "

Yahya related to me from Malik from Nafi from Aslam, the mawla of

Umar ibn al-Khattab, that Umar ibn al-Khattab imposed a jizya tax of

four dinars on those living where gold was the currency, and forty

dirhams on those living where silver was the currency. In addition,

they had to provide for the muslims and receive them as guests for

three days.

Yahya related to me from Malik from Zayd ibn Aslam from his

father that he said to Umar ibn al-Khattab, "There is a blind she-

camel behind the house,'' soUmar said, "Hand it over to a household so

that they can make (some) use of it." He said, "But she is blind."

Umar replied, "Then put it in a line with other camels." He said, "How

will it be able to eat from the ground?" Umar asked, "Is it from the

livestock of the jizya or the zakat?" and Aslam replied, "From the

livestock of the jizya." Umar said, "By AIIah, you wish to eat it."

Aslam said, "It has the brand of the jizya on it." So Umar ordered it

to be slaughtered. He had nine platters, and on each of the platters

he put some of every fruit and delicacy that there was and then sent

them to the wives of the Prophet, may Allah bless him and grant him

peace, and the one he sent to his daughter Hafsa was the last of them

all, and if there was any deficiency in any of them it was in Hafsa's

portion.

"He put meat from the slaughtered animal on the

platters and sent them to the wives of the Prophet, may Allah bless

him and grant him peace, and he ordered what was left of the meat of

the slaughtered animal to be prepared. Then he invited the Muhajirun

and the Ansar to eat it."

Malik said, "I do not think that

livestock should be taken from people who pay the jizya except as

jizya."

Yahya related to me from Malik that he had heard that Umar ibn

Abd al-Aziz wrote to his governors telling them to relieve any people

who payed the jizya from paying the jizya if they became muslims.

Malik said, "The sunna is that there is no jizya due from women or

children of people of the Book, and that jizya is only taken from men

who have reached puberty. The people of dhimma and the magians do not

have to pay any zakat on their palms or their vines or their crops or

their livestock. This is because zakat is imposed on the muslims to

purify them and to be given back to their poor, whereas jizya is

imposed on the people of the Book to humble them. As long as they are

in the country they have agreed to live in, they do not have to pay

anything on their property except the jizya. If, however, they trade

in muslim countries, coming and going in them, a tenth is taken from

what they invest in such trade. This is because jizya is only imposed

on them on conditions, which they have agreed on, namely that they

will remain in their own countries, and that war will be waged for

them on any enemy of theirs, and that if they then leave that land to

go anywhere else to do business they will haveto pay a tenth. Whoever

among them does business with the people of Egypt, and then goes to

Syria, and then does business with the people of Syria and then goes

to Iraq and does business with them and then goes on to Madina, or

Yemen, or other similar places, has to pay a tenth.

People of

the Book and magians do not have to pay any zakat on any of their

property, livestock, produce or crops. The sunna still continues like

that. They remain in the deen they were in, and they continue to do

what they used to do. If in any one year they frequently come and go

in muslim countries then they have to pay a tenth every time they do

so, since that is outside what they have agreed upon, and not one of

the conditions stipulated for them. This is what I have seen the

people of knowledge of our city doing."

Yahya related to me from Ibn Shihab from Salim ibn Abdullah from

his father that Umar ibn al-Khattab used to take a twentieth from the

cereals and olive oil of the Nabatean christians, intending by that to

increase the cargo to Madina. He would take a tenth from pulses.

Yahya related to me from Malik from Ibn Shihab that as-Sa'ib ibn

Yazid said, "As a young man I used to work with Abdullah ibn Utba ibn

Masud in the market of Madina in the time of Umar ibn al-Khattab and

we used to take a tenth from the Nabateans."

Yahya related to me from Malik that he had asked Ibn Shihab why

Umar ibn al Khattab used to take a tenth from the Nabateans, and Ibn

Shihab replied, "It used to be taken from them in the jahiliyya, and

Umar imposed it on them."

Yahya related to me from Zayd ibn Aslam that his father said that

he had heard Umar ibn al-Khattab say, "I once gave a noble horse to

carry somebody in the way of Allah, and the man neglected it. I wished

to buy it back from him and I thought that he would sell it cheaply. I

asked the Messenger of Allah, may Allah bless him and grant him peace,

about it and he said, 'Do not buy it, even if he gives it to you for

one dirham, for someone who takes back his sadaqa is like a dog

swallowing its own vomit.' "

Yahya related to me from Malik from Nafi from Abdullah ibn Umar that Umar ibn al-Khattab gave a horse to carry some one in the way of Allah, and then he wished to buy it back. So he asked the Messenger of Allah, may Allah bless him and grant him peace, about it, and he said, "Do not buy or take back your sadaqa."

Yahya said that Malik was asked about whether a man who gave some sadaqa, and then found it being offered back to him for sale by some one other than the man to whom he had given it, could buy it or not, and he said, "I prefer that he leaves it."

Yahya related to me from Malik from Nafi that Abdullah ibn Umar

used to pay the zakat al-fitr for those slaves of his that were at

Wadi'l-Qura and Khaybar.

Yahya related to me that Malik said,

"The best that I have heard about the zakat al-fitr is that a man has

to pay for every person that he is responsible for supporting and whom

he must support. He has to pay forall his mukatabs, his mudabbars, and

his ordinary slaves, whether they are present or absent, as long as

they are muslim, and whether or not they are fortrade. However, he

does not have to pay zakat on any of them that are not muslim."

Malik said, concerning a runaway slave, "I think that his master

should pay the zakat fo rhim whether or not he knows where he is, if

it has not been long since the slave ran away and his master hopes

that he is still alive and will return. If it has been a long time

since he ran away and his master has despaired of him returning then I

do not think that he should pay zakat for him.'

Malik said,

"The zakat al-fitr has to be paid by people living in the desert (i.e.

nomadic people) just as it has to be paid by people living in villages

(i.e. settled people), because the Messenger of Allah, may Allah bless

him and grant him peace, made the zakat al-fitr at the end of Ramadan

obligatory on every muslim, whether freeman or slave, male or female."

Yahya related to me from Malik from Nafi from Abdullah ibn Umar

that the Messenger of Allah, may Allah bless him and grant him peace,

made the zakat of breaking the fast at the end of Ramadan obligatory

on every muslim, whether freeman or slave, male or female, and

stipulated it as a sa' of dates or a sa' of barley.

Yahya related to me from Malik from Zayd ibn Aslam from lyad ibn

Abdullah ibn Sad ibn Abi Sarh al-Amiri that he had heard Abu Said al-

Khudri say, "We used to pay the zakat al-fitr with a sa of wheat, or a

sa of barley, or a sa of dates, or a sa of dried sour milk, or a sa of

raisins, using the sa of the Prophet, may Allah bless him and grant

him peace . "

Yahya related to me from Malik from Nafi that Abdullah ibn Umar would always pay the zakat al-fitr in dates, except once, when he paid it in barley.

Maliksaid, "Payment of all types of kaffara, of zakat al-fitr and of the zakat on grains for which a tenth or a twentieth is due, is made using the smaller mudd, which is the mudd of the Prophet, may Allah bless him and grant him peace, except in the case of dhihar divorce, when the kaffara is paid using the mudd of Hisham, which is the larger mudd."

Yahya related to me from Malik from Nafi that Abdullah ibn Umar

used to send the zakat al-fitr to the one with whom it was collected

together two or three days before the day of breaking the fast.

Yahya related to me that Malik had seen that the people of

knowledge used to like to pay the zakat al-fitr after dawn had broken

on the day of the Fitr before they went to the place of prayer.

Malik said, "There is leeway in this, if Allah wills, in that it

can be paid either before setting out (for the prayer) on the day of

Fitr or afterwards."

Yahya related to me that Malik said, "A man does not have to pay

zakat for the slaves of his slaves, or for some one employed by him,

or for his wife's slaves, except for anyone who serves him and whose

services are indispensable to him, in which case he must pay zakat. He

does not have to pay zakat for any of his slaves that are kafir and

have not become muslim, whether they be for trade or otherwise."