Zakat

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.' "

"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."

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 ."

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, "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."