Zakat
كتاب الزكاة
Yahya related to me from Malik that he asked Ibn Shihab aboutolives and he said, "There is a tenth on them."Malik said,"The tenth that is taken from olives is taken after they have beenpressed, and the olives must come to a minimum amount of five awsuqand there must be at least five awsuq of olives. If there are lessthan five awsuq of olives, no zakat has to be paid.Olivetrees are like date palms insofar as there is a tenth on whatever iswatered by rain or springs or any natural means, and a twentieth onwhatever is irrigated. However, olives are not estimated while on thetree. The sunna with us as far as grain and seeds which people storeand eat is concerned is that a tenth is taken from whatever has beenwatered by rain or springs or any natural means, and a twentieth fromwhatever has been irrigated, that is, as long as the amount comes tofive awsuq or more using the aforementioned sa, that is, the sa of theProphet, may Allah bless him and grant him peace. Zakat must be paidon anything above five awsuq according to the amount involved."Malik said, "The kinds of grain and seeds on which there is zakatare
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."