17. Zakat

Yahya related to me from Malik from Amr ibn Yahya al-Mazini thathis father said that he had heard Abu Said al-Khudri say that theMessenger 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 lessthan five awaq (two hundred dirhams of pure silver) and there is nozakat on less than five awsuq (three hundred sa)." Yahya related to me from Malik from Muhammad ibn Abdullah ibn AbdarRahman ibn Abi Sasaca al-Ansari from al-Mazini from his father fromAbu Said al-Khudri that the Messenger of Allah, may Allah bless himand grant him peace, said, "There is no zakat on less than five awsuqof dates, there is no zakat on less than five awaq of silver and thereis no zakat on less than five camels." Yahya related to me from Malik that he had heard that Umar ibn Abd al-Aziz wrote to his governor in Damascus about zakat saying, "Zakat is paid on the produce of ploughed land, on gold and silver, and on livestock."Malik said, "Zakat is only paid on three things: the produce of ploughed land, gold and silver, and livestock." Yahya related to me from Malik that Muhammad ibn Uqba, the mawlaof az Zubayr, asked al-Qasim ibn Muhammad whether he had to pay anyzakat 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'sproperty until it had been in his possession for a year." Al-Qasim ibn Muhammad continued, "When Abu Bakr gave men their allowanceshe 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 oftheir allowances. If they said, 'No,' he would hand over theirallowances to them without deducting anything from them." Yahya related to me from Malik from Urwa ibn Husayn from A'ishabint Qudama that her father said, "When I used to come to Uthman ibnAffan to collect my allowance he would ask me, 'Do you have anyproperty on which zakat is due? 'If I said, 'Yes,' he would deductthe zakat on that property from my allowance, and if I said, 'No,' hewould pay me my allowance (in full)." Yahya related to me from Malik from Nafi that Abdullah ibn Umarused to say, "Zakat does not have to be paid on property until a yearhas elapsed over it." Yahya related to me from Malik that Ibn Shihab said, "The firstperson 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 twentydinars (of gold coin), in the same way as it has to be paid on twohundred dirhams (of silver)." Malik said, "There is no zakatto 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 fulltwenty dinars in weight then zakat has to be paid. Similarly, there isno zakat to pay on (silver) that is clearly less than two hundreddirhams (in weight), but if it increases so that by the increase theamount reaches a full two hundred dirhams in weight then zakat has tobe paid. If it passes the full weight then I think there is zakat topay, whether it be dinars or dirhams." (i.e. the zakat is assessed bythe weight and not the number of the coins.) Malik said,about a man who had one hundred and sixty dirhams by weight, and theexchange rate in his town was eight dirhams to a dinar, that he didnot have to pay any zakat. Zakat had only to be paid on twenty dinarsof gold or two hundred dirhams. Malik said, in the case of aman who acquired five dinars from a transaction or in some other waywhich he then invested in trade, that, as soon as it increased to azakatable 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 dayafter the passing of a year. There was then no zakat to pay on it fromthe 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 tendinars which he invested in trade and which reached twenty dinars bythe time one year had elapsed over them, that he paid zakat on themright then and did not wait until a year had elapsed over them,(counting) from the day when they actually reached the zakatableamount. This was because a year had elapsed over the original dinarsand there were now twenty of them in his possession. After that therewas no zakat to pay on them from the day the zakat was paid untilanother year had elapsed over them. Malik said, "What we areagreed upon (here in Madina) regarding income from hiring out slaves,rent from property, and the sums received when a slave buys hisfreedom, 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 elapsedover it from the day when the owner takes possession of it." Malik said, in the case of gold and silver which was shared betweentwo co-owners, that zakat was due from any one whose share reachedtwenty dinars of gold, or two hundred dirhams of silver, and that nozakat was due from anyone whose share fell short of this zakatableamount. If all the shares reached the zakatable amount and the shareswere not equally divided, zakat was taken from each man according tothe measure of his share. This applied only when the share of each manamong them reached the zakatable amount, because the Messenger ofAllah, may Allah bless him and grant him peace, had said, "There is nozakat to pay on less than five awaq of silver." Malikcommented, "This is what I prefer most out of what I have heard aboutthe matter." Malik said, "When a man has gold and silverdispersed among various people he must add it all up together and thentake out the zakat due on the total sum ." Malik said, "Nozakat is due from some one who acquires gold or silver until a yearhas 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-Qasimfrom his father that A'isha, the wife of the Prophet, may Allah blesshim and grant him peace, used to look after the orphaned daughters ofher brother in her house. They had jewellery (which they wore) and shedid not take zakat from this jewellery of theirs. Yahya related to me from Malik from Nafi that Abdullah ibn Umarused to adorn his daughters and slave-girls with gold jewellery and hedid not take any zakat from their jewellery. Malik said,"Anyone who has unminted gold or silver, or gold and silver jewellerywhich is not used for wearing, must pay zakat on it every year. It isweighed and one-fortieth is taken, unless it falls short of twentydinars of gold or two hundred dirhams of silver, in which case thereis no zakat to pay. Zakat is paid only when jewellery is kept forpurposes other than wearing. Bits of gold and silver or brokenjewellery which the owner intends to mend to wear are in the sameposition as goods which are worn by their owner - no zakat has to bepaid 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 ibnal-Khattab said, "Trade with the property of orphans and then it willnot be eaten away by zakat." Yahya related to me from Malik from Abd ar-Rahman ibn al-Qasimthat his father said, ''A'isha used to look after me and one of mybrothers - we were orphans - in her house, and she would take thezakat from our property." Yahya related to me from Malik that he had heard that A'isha, thewife of the Prophet, may Allah bless him and grant him peace, used togive the property of the orphans that were in her house to whoeverwould use it to trade with on their behalf. Yahya related to me from Malik that Yahya ibn Said bought someproperty on behalf of his brother's sons who were orphans in hishouse, and that that property was sold afterwards for a great deal ofprofit. Malik said, "There is no harm in using the propertyof orphans to trade with on their behalf if the one in charge of themhas permission. Furthermore, I do not think that he is under anyliability." Yahya related to me that Malik said, "I consider that if a mandies and he has not paid zakat on his property, then zakat is takenfrom the third of his property (from which he can make bequests), andthe third is not exceeded and the zakat is given priority overbequests. In my opinion it is the same as if he had a debt, which iswhy I think it should be given priority over bequests." Malikcontinued, "This applies if the deceased has asked for the zakat to bededucted. If the deceased has not asked for it to be deducted but hisfamily do so then that is good, but it is not binding upon them ifthey do not do it." Malik continued, "The sunna which we areall agreed upon is that zakat is not due from someone who inherits adebt (i.e. wealth that was owed to the deceased), or goods, or ahouse, or a male or female slave, until a year has elapsed over theprice realised from whatever he sells (i.e. slaves or a house, whichare not zakatable) or over the wealth he inherits, from the day hesold the things, or took possession of them." Malik said,"The sunna with us is that zakat does not have to be paid on wealththat is inherited until a year has elapsed over it." Yahya related to me from Malik from Ibn Shihab from as-Sa'ib ibnYazid that Uthman ibn Affan used to say, "This is the month for you topay your zakat. If you have any debts then pay them off so that youcan 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 thatone of his governors had collected unjustly, ordered it to be returnedto its owner and zakat to be taken from it for the years that hadpassed. Then shortly afterwards he revised his order with a messagethat zakat should only be taken from it once, since it was not wealthin hand. Yahya related to me from Malik from Yazid ibn Khusayfa that hehad asked Sulayman ibn Yasar whether zakat was due from a man who hadwealth in hand but also owed a debt for the same amount, and hereplied, "No." Malik said, "The position that we are agreedupon concerning a debt is that the lender of it does not pay zakat onit until he gets it back. Even if it stays with the borrower for anumber of years before the lender collects it, the lender only has topay zakat on it once. If he collects an amount of the debt which isnot zakatable, and has other wealth which is zakatable, then what hehas collected of the debt is added to the rest of his wealth and hepays zakat on the total sum." Malik continued, "If he has noready money other than that which he has collected from his debt, andthat does not reach a zakatable amount, then he does not have to payany zakat. He must, however, keep a record of the amount that he hascollected and if, later, he collects another amount which, when addedto what he has already collected, brings zakat into effect, then hehas to pay zakat on it." Malik continued, "Zakat is due onthis first amount, together with what he has further collected of thedebt owed to him, regardless of whether or not he has used up what hefirst 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 onanything else he takes back afte rthat, whether it be a large or smallamount, according to the amount." Malik said, "What showsthat zakat is only taken once from a debt which is out of hand forsome years before it is recovered is that if goods remain with a manfor trading purposes for some years before he sells them, he only hasto pay zakat on their prices once. This is because the one who is owedthe debt, or owns the goods, should not have to take the zakat on thedebt, or the goods, from anything else, since the zakat on anything isonly taken from the thing itself, and not from anything else." Malik said, "Our position regarding some onewho owes a debt, andhas goods which are worth enough to pay off the debt, and also has anamount of ready money which is zakatable, is that he pays the zakat onthe ready money which he has to hand. If, however, he only has enoughgoods and ready money to pay off the debt, then he does not have topay any zakat. But if the ready money that he has reaches a zakatableamount over and above the amount of the debt that he owes, then hemust pay zakat on it." Yahya related to me from Malik from Yahya ibn Said that Zurayqibn 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 comeacross and take from what is apparent of their wealth and whatevermerchandise is in their charge, one dinar for every forty dinars, andthe 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 thenleave it and do not take anything from it. As for the people of theBook that you come across, take from the merchandise in their chargeone dinar for every twenty dinars, and the same proportion from whatis less than that down to ten dinars, and if the amount falls short byone third of a dinar leave it and do not take anything from it. Givethem a receipt for what you have taken f rom them until the same timenext year." Malik said, "The position among us (in Madina)concerning goods which are being managed for trading purposes is thatif a man pays zakat on his wealth, and then buys goods with it,whether cloth, slaves or something similar, and then sells them beforea year has elapsed over them, he does not pay zakat on that wealthuntil a year elapses over it from the day he paid zakat on it. He doesnot have to pay zakat on any of the goods if he does not sell them forsome years, and even if he keeps them for a very long time he stillonly has to pay zakat on them once when he sells them." Maliksaid, "The position among us concerning a man who uses gold or silverto buy wheat, dates, or whatever, for trading purposes and keeps ituntil a year has elapsed over it and then sells it, is that he onlyhas to pay zakat on it if and when he sells it, if the price reaches azakatable amount. This is therefore not the same as the harvest cropsthat a man reaps from his land, or the dates that he harvests from hispalms." Malik said, "A man who has wealth which he invests intrade, but which does not realise a zakatable profit for him, fixes amonth in the year when he takes stock of what goods he has fortrading, 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 tradeand muslims who do not. They only have to pay zakat once in any oneyear, whether they trade in that year or not." Yahya related to me from Malik that Abdullah ibn Dinar said, "Iheard Abdullah ibn Umar being asked what kanz was and he said, 'It iswealth on which zakat has not been paid.' " Yahya related to me from Malik from Abdullah ibn Dinar fromAbu's-Salih as-Samman that Abu Hurayra used to say, "Anyone who haswealth on which he has not paid zakat will, on the day of rising, findhis wealth made to resemble a whiteheaded serpent with a sac of venomin each cheek which will seek him out until it has him in its power,saying, 'I am the wealth that you had hidden away.' " Yahya related to me from Malik that he had read what Umar ibn al- Khattab had written about zakat, and in it he found: "In thename of Allah, the Merciful, the ompassionate." The Book ofZakat. On twenty-four camels or less zakat is paid withsheep, one ewe for every five camels. On anything above that,up to thirty-five camels, a she-camel in its second year, and, ifthere is no she camel in its second year, a male camel in its thirdyear. On anything above that, up to forty-five camels, a she-camel in its third year. On anything above that, up to sixtycamels, 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 inits 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 fourthyear that are ready to be sired. On any number of camelsabove that, for every forty camels, a she-camel in its third year, andfor every fifty, a she-camel in its fourth year. On grazingsheep and goats, if they come to forty or more, up to one hundred andtwenty head, one ewe. On anything above that, up to twohundred head, two ewes. On anything above that, up to threehundred, three ewes. On anything above that, for everyhundred, one ewe. A ram should not be taken for zakat. nor anold or an injured ewe, except as the zakat-collector thinks fit. Those separated should not be gathered together nor should thosegathered together be separated in order to avoid paying zakat. Whatever belongs to two associates is settled between themproportionately. On silver, if it reaches five awaq (twohundred dirhams), one fortieth is paid." Yahya related to me from Malik from Humayd ibn Qays al-Makki fromTawus al Yamani that from thirty cows, Muadh ibn Jabal took one cow inits second year, and from forty cows, one cow in its third or fourthyear, and when less than that (i.e. thirty cows) was brought to him herefused to take anything from it. He said, "I have not heard anythingabout it from the Messenger of Allah, may Allah bless him and granthim peace. When I meet him, I will ask him." But the Messenger ofAllah, may Allah bless him and grant him peace, died before Muadh ibnJabal returned. Yahya said that Malik said, "The best that Ihave heard about some one who has sheep or goats with two or moreshepherds in different places is that they are added together and theowner then pays the zakat on them. This is the same situation as a manwho has gold and silver scattered in the hands of various people. Hemust add it all u p and pay whatever zakat there is to pay on the sumtotal." Yahya said that Malik said, about a man who had bothsheep and goats, that they were added up together for the zakat to beassessed, and if between them they came to a number on which zakat wasdue, he paid zakat on them. Malik added, "They are all considered assheep, and in Umar ibn al-Khattab's book it says, 'On grazing sheepand goats, if they come to forty or more, one ewe.' " Maliksaid, "If there are more sheep than goats and their owner only has topay one ewe, the zakat collector takes the ewe from the sheep. Ifthere are more goats than sheep, he takes it from the goats. If thereis an equal number of sheep and goats, he takes the ewe from whicheverkind he wishes." Yahya said that Malik said, "Similarly,Arabian camels and Bactrian camels are added up together in order toassess the zakat that the owner has to pay. They are all considered ascamels. If there are more Arabian camels than Bactrians and the owneronly has to pay one camel, the zakat collector takes it from theArabian ones. If, however, there are more Bactrian camels he takes itfrom those. If there is an equal number of both, he takes the camelfrom whichever kind he wishes." Malik said, "Similarly, cowsand water buffaloes are added up together and are all considered ascattle. If there are more cows than water buffalo and the owner onlyhas to pay one cow, the zakat collector takes it from the cows. Ifthere are more water buffalo, he takes it from them. If there is anequal number of both, he takes the cow from whichever kind he wishes.So if zakat is necessary, it is assessed taking both kinds as onegroup." Yahya said that Malik said, "No zakat is due fromanyone who comes into possession of livestock, whether camels orcattle or sheep and goats, until a year has elapsed over them from theday he acquired them, unless he already had in his possession a nisabof livestock. (The nisab is the minimum amount on which zakat has tobe paid, either five head of camels, or thirty cattle, or forty sheepand goats). If he already had five head of camels, or thirty cattle,or forty sheep and goats, and he then acquired additional camels, orcattle, 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 healready has, even if a year has not elapsed over the acquisition. Andeven if the additional livestock that he acquired has had zakat takenfrom it the day before he bought it, or the day before he inheritedit, he must still pay the zakat on it when he pays the zakat on thelivestock he already has " Yahya said that Malik said, "Thisis the same situation as some one who has some silver on which he paysthe zakat and then uses to buy some goods with from somebody else. Hethen has to pay zakat on those goods when he sells them. It could bethat one man will have to pay zakat on them one day, and by thefollowing day the other man will also have to pay." Maliksaid, in the case of a man who had sheep and goats which did not reachthe zakatable amount, and who then bought or inherited an additionalnumber of sheep and goats well above the zakatable amount, that he didnot have to pay zakat on all his sheep and goats until a year hadelapsed over them from the day he acquired the new animals, whether hebought them or inherited them.This was because none of the livestockthat 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 himto have to pay zakat on it. This was the nisab which is used forassessing the zakat on what the owner had additionally acquired,whether it were a large or small amount of livestock. Maliksaid, "If a man has enough camels, or cattle, or sheep and goats, forhim to have to pay zakat on each kind, and then he acquires anothercamel, or cow, or sheep, or goat, it must be included with the rest ofhis animals when he pays zakat on them " Yahya said thatMalik said, "This is what I like most out of what I heard about thematter." Malik said, in the case of a man who does not havethe animal required of him for the zakat, "If it is a two-year-oldshe-camel that he does not have, a three-year-old male camel is takeninstead. If it is a three- or four- or five-year-old she-camel that hedoes not have, then he must buy the required animal so that he givesthe collector what is due. I do not like it if the owner gives thecollector the equivalent value." Malik said, about camelsused for carrying water, and cattle used for working water-wheels orploughing, "In my opinion such animals are included when assessingzakat." Yahya said that Malik said, concerning two associates, "If theyshare one herdsman, one male animal, one pasture and one wateringplace then the two men are associates, as long as each one of themknows his own property from that of his companion If someone cannottell his property apart from that of his fellow, he is not anassociate, but rather, a co-owner " Malik said, "It is notobligatory for both associates to pay zakat unless both of them have azakatable amount (of livestock). If, for instance, one of theassociates has forty or more sheep and goats and the other has lessthan forty sheep and goats, then the one who has forty has to payzakat and the one who has less does not. If both of them have azakatable amount (of livestock) then both of them are assessedtogether (i.e the flock is assessed as one) and both of them have topay zakat. If one of them has a thousand sheep, or less, that he hasto pay zakat on, and the other has forty, or more, then they areassociates, and each one pays his contribution according to the numberof animals he has - so much from the one with a thousand, and so muchfrom the one with forty. Malik said, "Two associates incamels are the same as two associates in sheep and goats, and, for thepurposes of zakat, are assessed together if each one of them has azakatable amount (of camels). That is because the Messenger of Allah,may Allah bless him and grant him peace, said, 'There is no zakat onless than five head of camels,' and Umar ibn al-Khattab said, 'Ongrazing sheep and goats, if they come to forty or more - one ewe.' " Yahya said that Malik said, "This is what I like most out ofwhat I have heard about the matter." Malik said that whenUmar ibn al-Khattab said, "Those separated should not be gatheredtogether nor should those gathered together be separated in order toavoid paying zakat," what he meant was the owners of livestock. Malik said, "What he meant when he said, 'Those separated shouldnot be gathered together' is, for instance, that there is a group ofthree men, each of whom has forty sheep and goats, and each of whomthus has to pay zakat. Then, when the zakat collector is on his way,they gather their flocks together so that they only owe one ewebetween them. This they are forbidden to do. What he meant when hesaid, 'nor should those gathered together be separated,' is, forinstance, that there are two associates, each one of whom has ahundred and one sheep and goats, and each of whom must therefore paythree ewes. Then, when the zakat collector is on his way, they splitup their flocks so that they only have to pay one ewe each. This theyare forbidden to do. And so it is said, 'Those separated should not begathered together nor should those gathered together be separated inorder to avoid paying zakat.' " Malik said, "This is what Ihave heard about the matter." Yahya related to me from Malik from Thawr ibn Zayd ad-Dili from ason of Abdullah ibn Sufyan ath-Thaqafi from his grandfather Sufyan ibnAbdullah that Umar ibn al-Khattab once sent him to collect zakat. Heused to include sakhlas (when assessing zakat), and they said, "Do youinclude sakhlas even though you do not take them (as payment)?" Hereturned to Umar ibn al-Khattab and mentioned that to him and Umarsaid, "Yes, you include a sakhla which the shepherd is carrying, butyou do not take it. Neither do you take an akula, or a rubba, or amakhid, or male sheep and goats in their second and third years, andthis is a just compromise between the young of sheep and goats and thebest of them." Malik said, "A sakhla is a newborn lamb orkid. A rubba is a mother that is looking after her offspring, a makhidis a pregnant ewe or goat, and an akula is a sheep or goat that isbeing fattened for meat." Malik said, about a man who hadsheep and goats on which he did not have to pay any zakat, but whichincreased by birth to a zakatable amount on the day before the zakatcollector came to them, "If the number of sheep and goats along withtheir (newborn) offspring reaches a zakatable amount then the man hasto pay zakat on them. That is because the offspring of the sheep arepart of the flock itself. It is not the same situation as when someone acquires sheep by buying them, or is given them, or inherits them.Rather, it is like when merchandise whose value does not come to azakatable amount is sold, and with the profit that accrues it thencomes to a zakatable amount. The owner must then pay zakat on both hisprofit and his original capital, taken together. If his profit hadbeen a chance acquisition or an inheritance he would not have had topay zakat on it until one year had elapsed over it from the day he hadacquired it or inherited it." Malik said, "The young of sheepand goats are part of the flock, in the same way that profit fromwealth is part of that wealth. There is, however, one difference, inthat when a man has a zakatable amount of gold and silver, and thenacquires an additional amount of wealth, he leaves aside the wealth hehas acquired and does not pay zakat on it when he pays the zakat onhis original wealth but waits until a year has elapsed over what hehas acquired from the day he acquired it. Whereas a man who has azakatable amount of sheep and goats, or cattle, or camels, and thenacquires another camel, cow, sheep or goat, pays zakat on it at thesame time that he pays the zakat on the others of its kind, if healready has a zakatable amount of livestock of that particular kind." Malik said, "This is the best of what I have heard aboutthis. " Yahya said that Malik said, "The position with us concerning aman who has zakat to pay on one hundred camels but then the zakatcollector does not come to him until zakat is due for a second timeandby that time all his camels have died except five, is that the zakatcollector assesses from the five camels the two amounts of zakat thatare due from the owner of the animals, which in this case is only twosheep, one for each year. This is because the only zakat which anowner of livestock has to pay is what is due from him on the day thatthe zakat is (actually) assessed. His livestock may have died or itmay have increased, and the zakat collector only assesses the zakat onwhat he (actually) finds on the day he makes the assessment. If morethan one payment of zakat is due from the owner of the livestock, hestill only has to pay zakat according to what the zakat collector(actually) finds in his possession, and if his livestock has died, orseveral payments of zakat are due from him and nothing is taken untilall his livestock has died, or has been reduced to an amount belowthat on which he has to pay zakat, then he does not have to pay anyzakat, and there is no liability (on him) for what has died or for theyears that have passed. Yahya related to me from Malik from Yahya ibn Said from Muhammadibn Yahya ibn Habban from al-Qasim ibn Muhammad that A'isha, the wifeof the Prophet, may Allah bless him and grant him peace, said, "Sheepfrom the zakat were brought past Umar ibn al-Khattab and he sawamongst them a sheep with a large udder, ready to give milk, and hesaid, 'What is this sheep doing here?' and they replied, 'It is one ofthe sheep from the zakat.' Umar said, 'The owners did not give thissheep willingly. Do not subject people to trials. Do not take from themuslims those of their animals which are the best food-producers.' " Yahya related to me from Malik from Yahya ibn Said that Muhammadibn Yahya ibn Habban said, "Two men from the Ashja tribe told me thatMuhammad ibn Maslama al-Ansari used tocome to them to collect theirzakat, and he would say to anyone who owned livestock, 'Select (theanimal for) the zakat on your livestock and bring it to me,' and hewould accept any sheep that was brought to him provided it met therequirements of what the man owed." Malik said, "The sunnawith us, and what I have seen the people of knowledge doing in ourcity, is that things are not made difficult for the muslims in theirpaying zakat, and whatever they offer of their livestock is acceptedfrom them." Yahya related to me from Zayd ibn Aslam from Ata ibn Yasar that the Messenger of Allah, may Allah bless him and grant him peace, said, "Zakat is not permissible for someone who is not in need except for five: someone fighting in the way of Allah, someone who collectszakat, someone who has suffered (financial) loss (at the hands ofdebtors), someone who buys it with his own money, and some one who hasa poor neighbour who receives some zakat and gives some as a presentto the one who is not in need." Malik said, "The positionwith us concerning the dividing up of zakat is that it is up to theindividual judgement of the man in charge (wali). Whichever categoriesof 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 thatmay change after one year, or two, or more, but it is always those whoare in need and are most numerous that are given preference, whatevercategory they may belong to. This is what I have seen done by peopleof knowledge with which I am satisifed." Malik said, "Thereis no fixed share for the collector of the zakat, except according towhat the imam sees fit." Yahya related to me from Malik that he had heard that Abu Bakras-Siddiq said, "If they withhold even a hobbling cord I will fightthem over it." Yahya related to me from Malik that Zayd ibn Aslam said, ''Umaribn al Khattab drank some milk which he liked (very much) and he askedthe man who had given it to him, 'Where did this milk come from?' Theman told him that he had come to a watering-place, which he named, andhad found grazing livestock from the zakat watering there. He wasgiven some of their milk, which he then put into his water-skin, andthat was the milk in question. Umar ibn al-Khattab then put his handinto his mouth to make himself vomit." Malik said, "Theposition with us is that if anyone refuses to honour one of theobligatory 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 theadministrators of Umar ibn Abd al-'Aziz wrote to him mentioning that aman had refused to pay zakat on his property. Umar wrote to theadministrator and told him to leave the man alone and not to take anyzakat from him when he took it from the other muslims. The man heardabout this and the situation became unbearable for him, and after thathe paid the zakat on his property. The administrator wrote to Umar andmentioned that to him, and Umar wrote back telling him to take thezakat from him. Yahya related to me from Malik from a reliable source fromSulayman ibn Yasar and from Busr ibn Said that the Messenger of Allah,may Allah bless him and grant him peace, said, "On land that iswatered by rain or springs or any natural means there is (zakat to payof) a tenth. On irrigated land there is (zakat of) a twentieth (topay)." Yahya related to me from Malik from Ziyad ibn Sad that Ibn Shihabsaid, "Neither jurur, nor musran al-fara, nor adhq ibn hubayq shouldbe taken as zakat from dates. They should be included in theassessment but not taken as zakat. " Malik said, "This is thesame as with sheep and goats, whose young are included in theassessment but are not (actually) taken as zakat. There are alsocertain kinds of fruit which are not taken as zakat, such as burdidates (one of the finest kinds of dates), and similar varieties. Neither the lowest quality (of any property) nor the highestshould be taken. Rather, zakat should be taken from average qualityproperty." Malik said, "The position that we are agreed uponconcerning fruit is that only dates and grapes are estimated while onthe tree. They are estimated when their usability is clear and theyare halal to sell. This is because the fruit of date-palms and vinesis eaten straightaway in the form of fresh dates and grapes, and sothe assessment is done by estimation to make things easier for peopleand to avoid causing them trouble. Their produce is estimated and thenthey are given a free hand in using their produce as they wish, andlater they pay the zakat on it according to the estimation that wasmade." Malik said, "crops which are not eaten fresh, such asgrains and seeds, which are only eaten after they have been harvested,are not estimated. The owner, after he has harvested, threshed andsifted the crop, so that it is then in the form of grain or seed, hasto fulfil his trust himself and deduct the zakat he owes if the amountis large enough for him to have to pay zakat. This is the positionthat we are all agreed upon here (in Madina)." Malik said,"The position that we are all agreed upon here (in Madina) is that theproduce 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 isdeducted in the form of dried dates at the time of harvest. If thefruit is damaged after it has been estimated and the damage affectsall the fruit then no zakat has to be paid. If some of the fruitremains unaffected, and this fruit amounts to five awsuq or more usingthe sa of the Prophet, may Allah bless him and grant him peace, thenzakat is deducted from it. Zakat does not have to be paid, however, onthe fruit that was damaged . Grapevines are dealt with in the sameway. If a man owns various pieces of property in variousplaces, or is a co-owner of various pieces of property in variousplaces, none of which individually comes to a zakatable amount, butwhich, when added together, do come to a zakatable amount, then headds them together and pays the zakat that is due on them ." Yahya related to me from Malik that he asked Ibn Shihab about olives and he said, "There is a tenth on them."Malik said, "The tenth that is taken from olives is taken after they have been pressed, and the olives must come to a minimum amount of five awsuq and there must be at least five awsuq of olives. If there are less than five awsuq of olives, no zakat has to be paid.Olive trees are like date palms insofar as there is a tenth on whatever is watered by rain or springs or any natural means, and a twentieth on whatever is irrigated. However, olives are not estimated while on the tree. The sunna with us as far as grain and seeds which people store and eat is concerned is that a tenth is taken from whatever has been watered by rain or springs or any natural means, and a twentieth from whatever has been irrigated, that is, as long as the amount comes to five awsuq or more using the aforementioned sa, that is, the sa of the Prophet, may Allah bless him and grant him peace. Zakat must be paid on anything above five awsuq according to the amount involved."Malik said, "The kinds of grain and seeds on which there is zakat are: wheat, barley, sult (a kind of barley), sorghum, pearl millet,rice, lentils, peas, beans, sesame seeds and other such grains andseeds which are used for food. Zakat is taken from them after theyhave been harvested and are in the form of grai n or seed." He said,"People are entrusted with the assessment and whatever they hand overis accepted ." Malik was asked whether the tenth or thetwentieth was taken out of olives before they were sold or after andhe said, "The sale is not taken into consideration. It is the peoplewho produce the olives that are asked about the olives, just as it isthe people who produce foodstuffs that are asked about it, and zakatis taken from them by what they say. Someone who gets five awsuq ormore of olives from his olive trees has a tenth taken from the oilafter pressing. Whereas someone who does not get five awsuq from histrees 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 thehusk has to pay zakat on them but the one who buys them does not. Thesale of crops is not valid until they are ready in the husk and nolonger need water." Malik said, concerning the word of Allahthe Exalted, "And give its due on the day of its harvesting," that itreferred to zakat, and that he had heard people saying that. Malik said, "If someone sells his garden or his land, on which arecrops or fruit which have not yet ripened, then it is the buyer whohas to pay the zakat. If, however, they have ripened, it is the sellerwho has to pay the zakat, unless paying the zakat is one of theconditions 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 hasreaped or four awsuq of pulses he has harvested, the differentcategories are not added together, and he does not have to pay zakaton any of the categ ries - the dates, the grapes, the wheat or thepulses - until any one of them comes to five awsuq using the sa of theProphet, may Allah bless him and grant him peace, as the Messenger ofAllah, may Allah bless him and grant him peace, said, 'There is nozakat (to pay) on anything less than five awsuq of dates. 'lf any ofthe categories comes to five awsuq, then zakat must be paid. If noneof 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 ofdates (from his palms), he adds them all together and deducts thezakat 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 onecategory. If a man reaps five awsuq of any of these, he adds it alltogether and pays zakat on it. If it does not come to that amount hedoes 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 hasto pay zakat on them, but if they do not come to that amount he doesnot have to pay any zakat. Pulses also are considered as one category,like cereals, dates and grapes, even if they are of differentvarieties and are called by different names. Pulses include chick-peas, lentils, beans, peas, and anything which is agreed by everybodyto be a pulse. If a man harvests five awsuq of pulses, measuring bythe aforementioned sa, the sa of the Prophet, may Allah bless him andgrant him peace, he collects them all together and must pay zakat onthem, even if they are of every kind of pulse and not just one kind." Malik said, ''Umar ibn al-Khattab drew a distinction betweenpulses and wheat when he took zakat from the Nabatean christians. Heconsidered all pulses to be one category and took a tenth from them,and from cereals and raisins he took a twentieth." Maliksaid, "If some one asks, 'How can pulses be added up all together whenassessing the zakat so that there is just one payment, when a man canbarter two of one kind for one of another, while cereals can not bebartered at a rate of two to one?', then tell him, 'Gold and silverare collected together when assessing the zakat, even though an amountof gold dinars can be exchanged for many times tha tamount of silverdirhams.' " Malik said, regarding date palms which are sharedequally between two men, and from which eight awsuq of dates areharvested, "They do not have to pay any zakat on them. If one man ownsfive awsuq of what is harvested from one piece of land, and the otherowns four awsuq or less, the one who owns the five awsuq has to payzakat, and the other one, who harvested four awsuq or less, does nothave to pay zakat. This is how things are done whenever there areassociates in any crop, whether the crop is grain or seeds that arereaped, or dates that are harvested, or grapes that are picked . Anyone of them that harvests five awsuq of dates, or picks five awsuq ofgrapes, or reaps five awsuq of wheat, has to pay zakat, and whoever'sportion is less than five awsuq does not have to pay zakat. Zakat onlyhas to be paid by someone whose harvesting or picking or reaping comesto five awsuq." Malik said, "The sunna with us regardinganything from any of these categories, i.e. wheat, dates, grapes andany kind of grain o rseed, which has had the zakat deducted from itand is then stored by its owner for a number of years after he haspaid the zakat on it until he sell sit, is that he does not have topay any zakat on the price he sells it for until a year has elapsedover 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 fortrading. Cereals, seeds and trade-goods are the same, in that if a manacquires some and keeps them for a number of years and then sells themfor gold or silver, he does not have to pay zakat on their price untila year has elapsed over it from the day of sale. If, however, thegoods were intended for trade then the owner must pay zakat on themwhen he sells them, as long as he has had them for a year from the daywhen he paid zakat on the property with which he bought them." Malik said, "The sunna that we are all agreed upon here (inMadina) and which I have heard from the people of knowledge, is thatthere is no zakat on any kind of fresh (soft) fruit, whether it bepomegranates, peaches, figs or anything that is like them or not likethem as long as it is fruit." He continued, "No zakat has tobe paid on animal fodder or herbs and vegetables of any kind, andthere is no zakat to pay on the price realised on their sale until ayear has elapsed over it from the day of sale which counts as the timethe owner receives the sum." Yahya related to me from Malik from Abdullah ibn Umar fromSulayman ibn Yasar from Irak ibn Malik from Abu Hurayra that theMessenger of Allah, may Allah bless him and grant him peace, said, "Amuslim does not have to pay any zakat on his slave or his horse." Yahya related to me from Malik from Ibn Shihab from Sulayman ibnYasar that the people of Syria said to Abu Ubayda ibn al-Jarrah, "Takezakat from our horses and slaves," and he refused. Then he wrote toUmar ibn al-Khattab and he (also) refused. Again they talked to himand again he wrote to Umar, and Umar wrote back to him saying, "Ifthey want, take it from them and (then) give it back to them and givetheir slaves provision." Malik said, "What he means, mayAllah 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 Amribn Hazim said, "A message came from Umar ibn Abd al-Aziz to my fatherwhen he was in Mina telling him not to take zakat from either honey orhorses." Yahya related to me from Malik that Abdullah ibn Dinar said, "Iasked 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 haveheard that the Messenger of Allah, may Allah bless him and grant himpeace, took jizya from the magians of Bahrain, that Umar ibn al-Khattab took it from the magians of Persia and that Uthman ibn Affantook it from the Berbers." Yahya related to me from Malik from Jafar ibn Muhammad ibn Alifrom his father that Umar ibn al-Khattab mentioned the magians andsaid, "I do not know what to do about them." Abd ar-Rahman ibn Awfsaid, "I bear witness that I heard the Messenger of Allah, may Allahbless him and grant him peace, say, 'Follow the same sunna with themthat you follow with the people of the Book . ' " Yahya related to me from Malik from Nafi from Aslam, the mawla ofUmar ibn al-Khattab, that Umar ibn al-Khattab imposed a jizya tax offour dinars on those living where gold was the currency, and fortydirhams on those living where silver was the currency. In addition,they had to provide for the muslims and receive them as guests forthree days. Yahya related to me from Malik from Zayd ibn Aslam from hisfather 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 sothat 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, "Howwill it be able to eat from the ground?" Umar asked, "Is it from thelivestock of the jizya or the zakat?" and Aslam replied, "From thelivestock 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 itto be slaughtered. He had nine platters, and on each of the plattershe put some of every fruit and delicacy that there was and then sentthem to the wives of the Prophet, may Allah bless him and grant himpeace, and the one he sent to his daughter Hafsa was the last of themall, and if there was any deficiency in any of them it was in Hafsa'sportion. "He put meat from the slaughtered animal on theplatters and sent them to the wives of the Prophet, may Allah blesshim and grant him peace, and he ordered what was left of the meat ofthe slaughtered animal to be prepared. Then he invited the Muhajirunand the Ansar to eat it." Malik said, "I do not think thatlivestock should be taken from people who pay the jizya except asjizya." Yahya related to me from Malik that he had heard that Umar ibnAbd al-Aziz wrote to his governors telling them to relieve any peoplewho payed the jizya from paying the jizya if they became muslims. Malik said, "The sunna is that there is no jizya due from women orchildren of people of the Book, and that jizya is only taken from menwho have reached puberty. The people of dhimma and the magians do nothave to pay any zakat on their palms or their vines or their crops ortheir livestock. This is because zakat is imposed on the muslims topurify them and to be given back to their poor, whereas jizya isimposed on the people of the Book to humble them. As long as they arein the country they have agreed to live in, they do not have to payanything on their property except the jizya. If, however, they tradein muslim countries, coming and going in them, a tenth is taken fromwhat they invest in such trade. This is because jizya is only imposedon them on conditions, which they have agreed on, namely that theywill remain in their own countries, and that war will be waged forthem on any enemy of theirs, and that if they then leave that land togo anywhere else to do business they will haveto pay a tenth. Whoeveramong them does business with the people of Egypt, and then goes toSyria, and then does business with the people of Syria and then goesto Iraq and does business with them and then goes on to Madina, orYemen, or other similar places, has to pay a tenth. People ofthe Book and magians do not have to pay any zakat on any of theirproperty, livestock, produce or crops. The sunna still continues likethat. They remain in the deen they were in, and they continue to dowhat they used to do. If in any one year they frequently come and goin muslim countries then they have to pay a tenth every time they doso, since that is outside what they have agreed upon, and not one ofthe conditions stipulated for them. This is what I have seen thepeople of knowledge of our city doing." Yahya related to me from Ibn Shihab from Salim ibn Abdullah fromhis father that Umar ibn al-Khattab used to take a twentieth from thecereals and olive oil of the Nabatean christians, intending by that toincrease the cargo to Madina. He would take a tenth from pulses. Yahya related to me from Malik from Ibn Shihab that as-Sa'ib ibnYazid said, "As a young man I used to work with Abdullah ibn Utba ibnMasud in the market of Madina in the time of Umar ibn al-Khattab andwe used to take a tenth from the Nabateans." Yahya related to me from Malik that he had asked Ibn Shihab whyUmar ibn al Khattab used to take a tenth from the Nabateans, and IbnShihab replied, "It used to be taken from them in the jahiliyya, andUmar imposed it on them." Yahya related to me from Zayd ibn Aslam that his father said thathe had heard Umar ibn al-Khattab say, "I once gave a noble horse tocarry somebody in the way of Allah, and the man neglected it. I wishedto buy it back from him and I thought that he would sell it cheaply. Iasked 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 forone dirham, for someone who takes back his sadaqa is like a dogswallowing 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 Umarused to pay the zakat al-fitr for those slaves of his that were atWadi'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 hasto pay for every person that he is responsible for supporting and whomhe must support. He has to pay forall his mukatabs, his mudabbars, andhis ordinary slaves, whether they are present or absent, as long asthey are muslim, and whether or not they are fortrade. However, hedoes not have to pay zakat on any of them that are not muslim." Malik said, concerning a runaway slave, "I think that his mastershould pay the zakat fo rhim whether or not he knows where he is, ifit has not been long since the slave ran away and his master hopesthat he is still alive and will return. If it has been a long timesince he ran away and his master has despaired of him returning then Ido 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 blesshim and grant him peace, made the zakat al-fitr at the end of Ramadanobligatory on every muslim, whether freeman or slave, male or female." Yahya related to me from Malik from Nafi from Abdullah ibn Umarthat the Messenger of Allah, may Allah bless him and grant him peace,made the zakat of breaking the fast at the end of Ramadan obligatoryon every muslim, whether freeman or slave, male or female, andstipulated it as a sa' of dates or a sa' of barley. Yahya related to me from Malik from Zayd ibn Aslam from lyad ibnAbdullah 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 asa of barley, or a sa of dates, or a sa of dried sour milk, or a sa ofraisins, using the sa of the Prophet, may Allah bless him and granthim 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 Umarused to send the zakat al-fitr to the one with whom it was collectedtogether two or three days before the day of breaking the fast. Yahya related to me that Malik had seen that the people ofknowledge used to like to pay the zakat al-fitr after dawn had brokenon 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 itcan be paid either before setting out (for the prayer) on the day ofFitr or afterwards." Yahya related to me that Malik said, "A man does not have to payzakat 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 whoseservices are indispensable to him, in which case he must pay zakat. Hedoes not have to pay zakat for any of his slaves that are kafir andhave not become muslim, whether they be for trade or otherwise."