Sahih al-Bukhari
Obligatory Charity Tax (Zakat)
كتاب الزكاة
Chapter 60: What is said regarding what is given to the Prophet (saws) and his offspring in charity
مَا يُذْكَرُ فِي الصَّدَقَةِ لِلنَّبِيِّ صلى الله عليه وسلم
Al-Hasan bin `Ali took a date from the dates given in charity and put it in his mouth. The Prophet (ﷺ) said, "Expel it from your mouth. Don't you know that we do not eat a thing which is given in charity?"
Chapter 61: As-Sadaqa for the freed slave-girls of the wives of the Prophet ﷺ
الصَّدَقَةِ عَلَى مَوَالِي أَزْوَاجِ النَّبِيِّ صلى الله عليه وسلم
The Prophet (ﷺ) saw a dead sheep which had been given in charity to a freed slave-girl of Maimuna, the wife of the Prophet (ﷺ) . The Prophet (ﷺ) said, "Why don't you get the benefit of its hide?" They said, "It is dead." He replied, "Only to eat (its meat) is illegal."
`Aisha intended to buy Barira (a slave-girl) in order to manumit her and her masters intended to put the condition that her Al-wala would be for them. `Aisha mentioned that to the Prophet (ﷺ) who said to her, "Buy her, as the "Wala" is for the manumitted." Once some meat was presented to the Prophet (ﷺ) and `Aisha said to him, "This (meat) was given in charity to Barira." He said, "It is an object of charity for Barira but a gift for us."
Chapter 62: When alms is transferred
إِذَا تَحَوَّلَتِ الصَّدَقَةُ
The Prophet (ﷺ) went to `Aisha and asked her whether she had something (to eat). She replied that she had nothing except the mutton (piece) which Nusaiba (Um 'Atiyya) had sent to us (Barira) in charity." The Prophet (ﷺ) said, "It has reached its place and now it is not a thing of charity but a gift for us."
Some meat was presented to the Prophet (p.b.u.h) and it had been given to Barira (the freed slave-girl of Aisha) in charity. He said, "This meat is a thing of charity for Barira but it is a gift for us."
Chapter 63: Zakat should be taken from the rich and given to the poor
أَخْذِ الصَّدَقَةِ مِنَ الأَغْنِيَاءِ وَتُرَدَّ فِي الْفُقَرَاءِ حَيْثُ كَانُوا
(the slave of Ibn `Abbas) Allah's Messenger (ﷺ) said to Mu`adh when he sent him to Yemen, "You will go to the people of the Scripture. So, when you reach there, invite them to testify that none has the right to be worshipped but Allah, and that Muhammad is His Apostle. And if they obey you in that, tell them that Allah has enjoined on them five prayers in each day and night. And if they obey you in that tell them that Allah has made it obligatory on them to pay the Zakat which will be taken from the rich among them and given to the poor among them. If they obey you in that, then avoid taking the best of their possessions, and be afraid of the curse of an oppressed person because there is no screen between his invocation and Allah."
Chapter 64: The invoking and supplicating of the Imam for the one who gives in charity
صَلاَةِ الإِمَامِ وَدُعَائِهِ لِصَاحِبِ الصَّدَقَةِ
And the Statement of Allah تعالى: "Take Sadaqa (alms) from their wealth in order to purify them and sanctify them with it, and invoke Allah for them. Verily, your invocations are a source of security for them..." (V.9:103)
Whenever a person came to the Prophet (ﷺ) with his alms, the Prophet (ﷺ) would say, "O Allah! Send your Blessings upon so and so." My father went to the Prophet (ﷺ) with his alms and the Prophet (ﷺ) said, "O Allah! Send your blessings upon the offspring of Abu Aufa."
Chapter 65: (Is Zakat imposed on) what is taken out of the sea
مَا يُسْتَخْرَجُ مِنَ الْبَحْرِ
And Ibn ‘Abbas رضي الله عنهما said, “Ambergris (a special kind of perfume), is not Rikaz, but a thing which is thrown out by the sea.” And Al-Hasan said, “Khumus (i.e. one-fifth) is imposed on Ambergris and pearls.” The Prophet ﷺ fixed Khumus on Rikaz but not on the things taken out of the water.
Narrated Abu Huraira The Prophet (ﷺ) said, "A man from Bani Israel asked someone from Bani Israel to give him a loan of one thousand Dinars and the later gave it to him. The debtor went on a voyage (when the time for the payment of the debt became due) but he did not find a boat, so he took a piece of wood and bored it and put 1000 diners in it and threw it into the sea. The creditor went out and took the piece of wood to his family to be used as fire-wood." (See Hadith No. 488 B, Vol. 3). And the Prophet (ﷺ) narrated the narration (and said), "When he sawed the wood, he found his money."
Chapter 66: There is Khumus on Rikaz
فِي الرِّكَازِ الْخُمُسُ
And Malik and Ibn Idris said, “Rikaz is the buried treasures in the Pre-Islamic Period and Khumus is compulsory on it whether the treasure is small or large, but the mines are not considered as Rikaz.” No doubt, the Prophet ﷺ had said, “There is no Zakat on minerals. And Khumus is compulsory on Rikaz.” ‘Umar bin ‘Abdul ‘Aziz took five portions out of every two-hundred from minerals. And Al-Hasan said, “Khumus is compulsory on Rikaz found in the land owned by non-Muslims, but if found in the Muslim territory there is only Zakat on it. If one finds a Luqata (fallen property) in the territory of the enemy, he must announce it publicly. And if it belongs to the enemy, then Khumus is compulsory on it. Some people considered minerals as Rikaz similar to the buried treasures of pre-Islamic period.
Allah's Messenger (ﷺ) said, "There is no compensation for one killed or wounded by an animal or by falling in a well, or because of working in mines; but Khumus is compulsory on Rikaz."
Chapter 67: The Statement of Allah Most High: "... And those employed to collect (the funds) ..." (9:60) And the Imam is to supervise and check the work of the collectors.
بَابُ قَوْلِ اللَّهِ تَعَالَى: {وَالْعَامِلِينَ عَلَيْهَا} وَمُحَاسَبَةِ الْمُصَدِّقِينَ مَعَ الإِمَامِ
Allah's Messenger (ﷺ) (p.b.u.h) appointed a man called Ibn Al-Lutbiya, from the tribe of Al-Asd to collect Zakat from Bani Sulaim. When he returned, (after collecting the Zakat) the Prophet (ﷺ) checked the account with him.
Chapter 68: The use of the camels and their milk given as Zakat
اسْتِعْمَالِ إِبِلِ الصَّدَقَةِ وَأَلْبَانِهَا لأَبْنَاءِ السَّبِيلِ
Some people from `Uraina tribe came to Medina and its climate did not suit them, so Allah's Messenger (ﷺ) (p.b.u.h) allowed them to go to the herd of camels (given as Zakat) and they drank their milk and urine (as medicine) but they killed the shepherd and drove away all the camels. So Allah's Messenger (ﷺ) sent (men) in their pursuit to catch them, and they were brought, and he had their hands and feet cut, and their eyes were branded with heated pieces of iron and they were left in the Harra (a stony place at Medina) biting the stones. (See Hadith No. 234, Vol. 1)
Chapter 69: Branding the camels given in As-Sadaqa (Zakat) by the Imam with his own hands
وَسْمِ الإِمَامِ إِبِلَ الصَّدَقَةِ بِيَدِهِ
I took `Abdullah bin Abu Talha to Allah's Messenger (ﷺ) to perform Tahnik for him. (Tahnik was a custom among the Muslims that whenever a child was born they used to take it to the Prophet (ﷺ) who would chew a piece of date and put a part of its juice in the child's mouth). I saw the Prophet (ﷺ) and he had an instrument for branding in his hands and was branding the camels of Zakat.
Chapter 70: Obligation of Sadaqat-ul-Fitr
فَرْضِ صَدَقَةِ الْفِطْرِ
And Abu Al-‘Aliya, ‘Ata and Ibn Sirin considered Sadaqat-ul-Fitr as obligatory.
Allah's Messenger (ﷺ) enjoined the payment of one Sa' of dates or one Sa' of barley as Zakat-ul-Fitr on every Muslim slave or free, male or female, young or old, and he ordered that it be paid before the people went out to offer the `Id prayer. (One Sa' = 3 Kilograms approx.)
Chapter 71: Sadaqat-ul-Fitr on the free or slave Muslims
صَدَقَةِ الْفِطْرِ عَلَى الْعَبْدِ وَغَيْرِهِ مِنَ الْمُسْلِمِينَ
Allah's Messenger (ﷺ) made it incumbent on all the slave or free Muslims, male or female, to pay one Sa' of dates or barley as Zakat-ul-Fitr.
Chapter 72: Sadaqat-ul-Fitr is one Sa' of barley
صَاعٍ مِنْ شَعِيرٍ
We used to give one Sa' of barley as Sadaqat-ul-Fitr (per head).
Chapter 73: Sadaqat-ul-Fitr is one Sa' of meal (per head)
صَدَقَةِ الْفِطْرِ صَاعًا مِنْ طَعَامٍ
We used to give one Sa' of meal or one Sa' of barley or one Sa' of dates, or one Sa' of cottage cheese or one Sa' of Raisins (dried grapes) as Zakat-ul-Fitr.
Chapter 74: Sadaqat-ul-Fitr is one Sa' of dates (per head)
صَدَقَةِ الْفِطْرِ صَاعًا مِنْ تَمْرٍ
The Prophet (ﷺ) ordered (Muslims) to give one Sa' of dates or one Sa' of barley as Zakat-ul-Fitr. The people rewarded two Mudds of wheat as equal to that.
Chapter 75: (Sadaqat-ul-Fitr is) one Sa' of raisins (dried grapes)
صَاعٍ مِنْ زَبِيبٍ
In the lifetime of the Prophet (ﷺ) we used to give one Sa' of food or one Sa' of dates or one Sa' of barley or one Sa' of Raisins (dried grapes) as Sadaqat-ul-Fitr. And when Muawiya became the Caliph and the wheat was (available in abundance) he said, "I think (observe) that one Mudd (of wheat) equals two Mudds (of any of the above mentioned things).
Chapter 76: Sadaqat-ul-Fitr is to be given before the 'Eid prayers
الصَّدَقَةِ قَبْلَ الْعِيدِ
The Prophet (ﷺ) ordered the people to pay Zakat-ul-Fitr before going to the `Id prayer.
In the lifetime of Allah's Messenger (ﷺ) , we used to give one Sa' of food (edible things) as Sadaqat-ul-Fitr (to the poor). Our food used to be either of barley, raisins (dried grapes), cottage cheese or dates.