"In the name of Allah, the Merciful, the ompassionate."

The Book of Zakat.

On twenty-four camels or less zakat is paid with sheep, one ewe for every five camels.

On anything above that, up to thirty-five camels, a she-camel in its second year, and, if there is no she camel in its second year, a male camel in its third year.

On anything above that, up to forty-five camels, a she- camel in its third year.

On anything above that, up to sixty camels, a she camel in its fourth year that is ready to be sired.

On anything above that, up to seventy-five camels, a she-camel in its fifth year.

On anything above that, up to ninety camels, two she-camels in their third year.

On anything above that, up to one hundred and twenty camels, two she-camels in their fourth year that are ready to be sired.

On any number of camels above that, for every forty camels, a she-camel in its third year, and for every fifty, a she-camel in its fourth year.

On grazing sheep and goats, if they come to forty or more, up to one hundred and twenty head, one ewe.

On anything above that, up to two hundred head, two ewes.

On anything above that, up to three hundred, three ewes.

On anything above that, for every hundred, one ewe.

A ram should not be taken for zakat. nor an old or an injured ewe, except as the zakat-collector thinks fit.

Those separated should not be gathered together nor should those gathered together be separated in order to avoid paying zakat.

Whatever belongs to two associates is settled between them proportionately.

On silver, if it reaches five awaq (two hundred dirhams), one fortieth is paid."

Yahya related to me from Malik from Humayd ibn Qays al-Makki from Tawus al Yamani that from thirty cows, Muadh ibn Jabal took one cow in its second year, and from forty cows, one cow in its third or fourth year, and when less than that (i.e. thirty cows) was brought to him he refused to take anything from it. He said, "I have not heard anything about it from the Messenger of Allah, may Allah bless him and grant him peace. When I meet him, I will ask him." But the Messenger of Allah, may Allah bless him and grant him peace, died before Muadh ibn Jabal returned.

Yahya said that Malik said, "The best that I have heard about some one who has sheep or goats with two or more shepherds in different places is that they are added together and the owner then pays the zakat on them. This is the same situation as a man who has gold and silver scattered in the hands of various people. He must add it all u p and pay whatever zakat there is to pay on the sum total."

Yahya said that Malik said, about a man who had both sheep and goats, that they were added up together for the zakat to be assessed, and if between them they came to a number on which zakat was due, he paid zakat on them. Malik added, "They are all considered as sheep, and in Umar ibn al-Khattab's book it says, 'On grazing sheep and goats, if they come to forty or more, one ewe.' "

Malik said, "If there are more sheep than goats and their owner only has to pay one ewe, the zakat collector takes the ewe from the sheep. If there are more goats than sheep, he takes it from the goats. If there is an equal number of sheep and goats, he takes the ewe from whichever kind he wishes."

Yahya said that Malik said, "Similarly, Arabian camels and Bactrian camels are added up together in order to assess the zakat that the owner has to pay. They are all considered as camels. If there are more Arabian camels than Bactrians and the owner only has to pay one camel, the zakat collector takes it from the Arabian ones. If, however, there are more Bactrian camels he takes it from those. If there is an equal number of both, he takes the camel from whichever kind he wishes."

Malik said, "Similarly, cows and water buffaloes are added up together and are all considered as cattle. If there are more cows than water buffalo and the owner only has to pay one cow, the zakat collector takes it from the cows. If there are more water buffalo, he takes it from them. If there is an equal number of both, he takes the cow from whichever kind he wishes. So if zakat is necessary, it is assessed taking both kinds as one group."

Yahya said that Malik said, "No zakat is due from anyone who comes into possession of livestock, whether camels or cattle or sheep and goats, until a year has elapsed over them from the day he acquired them, unless he already had in his possession a nisab of livestock. (The nisab is the minimum amount on which zakat has to be paid, either five head of camels, or thirty cattle, or forty sheep and goats). If he already had five head of camels, or thirty cattle, or forty sheep and goats, and he then acquired additional camels, or cattle, or sheep and goats, either by trade, or gift, or inheritance, he must pay zakat on them when he pays the zakat on the livestock he already has, even if a year has not elapsed over the acquisition. And even if the additional livestock that he acquired has had zakat taken from it the day before he bought it, or the day before he inherited it, he must still pay the zakat on it when he pays the zakat on the livestock he already has "

Yahya said that Malik said, "This is the same situation as some one who has some silver on which he pays the zakat and then uses to buy some goods with from somebody else. He then has to pay zakat on those goods when he sells them. It could be that one man will have to pay zakat on them one day, and by the following day the other man will also have to pay."

Malik said, in the case of a man who had sheep and goats which did not reach the zakatable amount, and who then bought or inherited an additional number of sheep and goats well above the zakatable amount, that he did not have to pay zakat on all his sheep and goats until a year had elapsed over them from the day he acquired the new animals, whether he bought them or inherited them.This was because none of the livestock that a man had, whether it be camels, or cattle, or sheep and goats, was counted as a nisab until there was enough of any one kind for him to have to pay zakat on it. This was the nisab which is used for assessing the zakat on what the owner had additionally acquired, whether it were a large or small amount of livestock.

Malik said, "If a man has enough camels, or cattle, or sheep and goats, for him to have to pay zakat on each kind, and then he acquires another camel, or cow, or sheep, or goat, it must be included with the rest of his animals when he pays zakat on them "

Yahya said that Malik said, "This is what I like most out of what I heard about the matter."

Malik said, in the case of a man who does not have the animal required of him for the zakat, "If it is a two-year-old she-camel that he does not have, a three-year-old male camel is taken instead. If it is a three- or four- or five-year-old she-camel that he does not have, then he must buy the required animal so that he gives the collector what is due. I do not like it if the owner gives the collector the equivalent value."

Malik said, about camels used for carrying water, and cattle used for working water-wheels or ploughing, "In my opinion such animals are included when assessing zakat."

Yahya said that Malik said, concerning two associates, "If they share one herdsman, one male animal, one pasture and one watering place then the two men are associates, as long as each one of them knows his own property from that of his companion If someone cannot tell his property apart from that of his fellow, he is not an associate, but rather, a co-owner "

Malik said, "It is not obligatory for both associates to pay zakat unless both of them have a zakatable amount (of livestock). If, for instance, one of the associates has forty or more sheep and goats and the other has less than forty sheep and goats, then the one who has forty has to pay zakat and the one who has less does not. If both of them have a zakatable amount (of livestock) then both of them are assessed together (i.e the flock is assessed as one) and both of them have to pay zakat. If one of them has a thousand sheep, or less, that he has to pay zakat on, and the other has forty, or more, then they are associates, and each one pays his contribution according to the number of animals he has - so much from the one with a thousand, and so much from the one with forty.

Malik said, "Two associates in camels are the same as two associates in sheep and goats, and, for the purposes of zakat, are assessed together if each one of them has a zakatable amount (of camels). That is because the Messenger of Allah, may Allah bless him and grant him peace, said, 'There is no zakat on less than five head of camels,' and Umar ibn al-Khattab said, 'On grazing sheep and goats, if they come to forty or more - one ewe.' "

Yahya said that Malik said, "This is what I like most out of what I have heard about the matter."

Malik said that when Umar ibn al-Khattab said, "Those separated should not be gathered together nor should those gathered together be separated in order to avoid paying zakat," what he meant was the owners of livestock.

Malik said, "What he meant when he said, 'Those separated should not be gathered together' is, for instance, that there is a group of three men, each of whom has forty sheep and goats, and each of whom thus has to pay zakat. Then, when the zakat collector is on his way ,they gather their flocks together so that they only owe one ewe between them. This they are forbidden to do. What he meant when he said, 'nor should those gathered together be separated,' is, for instance, that there are two associates, each one of whom has a hundred and one sheep and goats, and each of whom must therefore pay three ewes. Then, when the zakat collector is on his way, they split up their flocks so that they only have to pay one ewe each. This they are forbidden to do. And so it is said, 'Those separated should not be gathered together nor should those gathered together be separated in order to avoid paying zakat.' "

Malik said, "This is what I have heard about the matter."

Yahya related to me from Malik from Thawr ibn Zayd ad-Dili from a son of Abdullah ibn Sufyan ath-Thaqafi from his grandfather Sufyan ibn Abdullah that Umar ibn al-Khattab once sent him to collect zakat. He used to include sakhlas (when assessing zakat), and they said, "Do you include sakhlas even though you do not take them (as payment)?" He returned to Umar ibn al-Khattab and mentioned that to him and Umar said, "Yes, you include a sakhla which the shepherd is carrying, but you do not take it. Neither do you take an akula, or a rubba, or a makhid, or male sheep and goats in their second and third years, and this is a just compromise between the young of sheep and goats and the best of them."

Malik said, "A sakhla is a newborn lamb or kid. A rubba is a mother that is looking after her offspring, a makhid is a pregnant ewe or goat, and an akula is a sheep or goat that is being fattened for meat."

Malik said, about a man who had sheep and goats on which he did not have to pay any zakat, but which increased by birth to a zakatable amount on the day before the zakat collector came to them, "If the number of sheep and goats along with their (newborn) offspring reaches a zakatable amount then the man has to pay zakat on them. That is because the offspring of the sheep are part of the flock itself. It is not the same situation as when some one acquires sheep by buying them, or is given them, or inherits them. Rather, it is like when merchandise whose value does not come to a zakatable amount is sold, and with the profit that accrues it then comes to a zakatable amount. The owner must then pay zakat on both his profit and his original capital, taken together. If his profit had been a chance acquisition or an inheritance he would not have had to pay zakat on it until one year had elapsed over it from the day he had acquired it or inherited it."

Malik said, "The young of sheep and goats are part of the flock, in the same way that profit from wealth is part of that wealth. There is, however, one difference, in that when a man has a zakatable amount of gold and silver, and then acquires an additional amount of wealth, he leaves aside the wealth he has acquired and does not pay zakat on it when he pays the zakat on his original wealth but waits until a year has elapsed over what he has acquired from the day he acquired it. Whereas a man who has a zakatable amount of sheep and goats, or cattle, or camels, and then acquires another camel, cow, sheep or goat, pays zakat on it at the same time that he pays the zakat on the others of its kind, if he already has a zakatable amount of livestock of that particular kind."

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

Yahya said that Malik said, "The position with us concerning a man who has zakat to pay on one hundred camels but then the zakat collector does not come to him until zakat is due for a second timeand by that time all his camels have died except five, is that the zakat collector assesses from the five camels the two amounts of zakat that are due from the owner of the animals, which in this case is only two sheep, one for each year. This is because the only zakat which an owner of livestock has to pay is what is due from him on the day that the zakat is (actually) assessed. His livestock may have died or it may have increased, and the zakat collector only assesses the zakat on what he (actually) finds on the day he makes the assessment. If more than one payment of zakat is due from the owner of the livestock, he still only has to pay zakat according to what the zakat collector (actually) finds in his possession, and if his livestock has died, or several payments of zakat are due from him and nothing is taken until all his livestock has died, or has been reduced to an amount below that on which he has to pay zakat, then he does not have to pay any zakat, and there is no liability (on him) for what has died or for the years that have passed.

Yahya related to me from Malik from Yahya ibn Said from Muhammad ibn Yahya ibn Habban from al-Qasim ibn Muhammad that A'isha, the wife of the Prophet, may Allah bless him and grant him peace, said, "Sheep from the zakat were brought past Umar ibn al-Khattab and he saw amongst them a sheep with a large udder, ready to give milk, and he said, 'What is this sheep doing here?' and they replied, 'It is one of the sheep from the zakat.' Umar said, 'The owners did not give this sheep willingly. Do not subject people to trials. Do not take from the muslims those of their animals which are the best food-producers.' "

Yahya related to me from Malik from Yahya ibn Said that Muhammad ibn Yahya ibn Habban said, "Two men from the Ashja tribe told me that Muhammad ibn Maslama al-Ansari used tocome to them to collect their zakat, and he would say to anyone who owned livestock, 'Select (the animal for) the zakat on your livestock and bring it to me,' and he would accept any sheep that was brought to him provided it met the requirements of what the man owed."

Malik said, "The sunna with us, and what I have seen the people of knowledge doing in our city, is that things are not made difficult for the muslims in their paying zakat, and whatever they offer of their livestock is accepted from them."

Malik said, "The position with us concerning the dividing up of zakat is that it is up to the individual judgement of the man in charge (wali). Whichever categories of people are in most need and are most numerous are given preference, according to how the man in charge sees fit. It is possible that that may change after one year, or two, or more, but it is always those who are in need and are most numerous that are given preference, whatever category they may belong to. This is what I have seen done by people of knowledge with which I am satisifed."

Malik said, "There is no fixed share for the collector of the zakat, except according to what the imam sees fit."

Yahya related to me from Malik that he had heard that Abu Bakr as-Siddiq said, "If they withhold even a hobbling cord I will fight them over it."

Yahya related to me from Malik that Zayd ibn Aslam said, ''Umar ibn al Khattab drank some milk which he liked (very much) and he asked the man who had given it to him, 'Where did this milk come from?' The man told him that he had come to a watering-place, which he named, and had found grazing livestock from the zakat watering there. He was given some of their milk, which he then put into his water-skin, and that was the milk in question. Umar ibn al-Khattab then put his hand into his mouth to make himself vomit."

Malik said, "The position with us is that if anyone refuses to honour one of the obligatory demands of Allah, and the muslims are unable to get it, then they have the right to fight him until they get itfrom him."

Yahya related to me from Malik that he had heard that one of the administrators of Umar ibn Abd al-'Aziz wrote to him mentioning that a man had refused to pay zakat on his property. Umar wrote to the administrator and told him to leave the man alone and not to take any zakat from him when he took it from the other muslims. The man heard about this and the situation became unbearable for him, and after that he paid the zakat on his property. The administrator wrote to Umar and mentioned that to him, and Umar wrote back telling him to take the zakat from him.

Yahya related to me from Malik from a reliable source from Sulayman ibn Yasar and from Busr ibn Said that the Messenger of Allah, may Allah bless him and grant him peace, said, "On land that is watered by rain or springs or any natural means there is (zakat to pay of) a tenth. On irrigated land there is (zakat of) a twentieth (to pay)."

Yahya related to me from Malik from Ziyad ibn Sad that Ibn Shihab said, "Neither jurur, nor musran al-fara, nor adhq ibn hubayq should be taken as zakat from dates. They should be included in the assessment but not taken as zakat. "

Malik said, "This is the same as with sheep and goats, whose young are included in the assessment but are not (actually) taken as zakat. There are also certain kinds of fruit which are not taken as zakat, such as burdi dates (one of the finest kinds of dates), and similar varieties.

Neither the lowest quality (of any property) nor the highest should be taken. Rather, zakat should be taken from average quality property."

Malik said, "The position that we are agreed upon concerning fruit is that only dates and grapes are estimated while on the tree. They are estimated when their usability is clear and they are halal to sell. This is because the fruit of date-palms and vines is eaten straightaway in the form of fresh dates and grapes, and so the assessment is done by estimation to make things easier for people and to avoid causing them trouble. Their produce is estimated and then they are given a free hand in using their produce as they wish, and later they pay the zakat on it according to the estimation that was made."

Malik said, "crops which are not eaten fresh, such as grains and seeds, which are only eaten after they have been harvested, are not estimated. The owner, after he has harvested, threshed and sifted the crop, so that it is then in the form of grain or seed, has to fulfil his trust himself and deduct the zakat he owes if the amount is large enough for him to have to pay zakat. This is the position that we are all agreed upon here (in Madina)."

Malik said, "The position that we are all agreed upon here (in Madina) is that the produce of date palms is estimated while it is still on the tree, after it has ripened and become halal to sell, and the zakat on it is deducted in the form of dried dates at the time of harvest. If the fruit is damaged after it has been estimated and the damage affects all the fruit then no zakat has to be paid. If some of the fruit remains unaffected, and this fruit amounts to five awsuq or more using the sa of the Prophet, may Allah bless him and grant him peace, then zakat is deducted from it. Zakat does not have to be paid, however, on the fruit that was damaged . Grapevines are dealt with in the same way.

If a man owns various pieces of property in various places, or is a co-owner of various pieces of property in various places, none of which individually comes to a zakatable amount, but which, when added together, do come to a zakatable amount, then he adds them together and pays the zakat that is due on them ."

Malik was asked whether the tenth or the twentieth was taken out of olives before they were sold or after and he said, "The sale is not taken into consideration. It is the people who produce the olives that are asked about the olives, just as it is the people who produce foodstuffs that are asked about it, and zakat is taken from them by what they say. Someone who gets five awsuq or more of olives from his olive trees has a tenth taken from the oil after pressing. Whereas someone who does not get five awsuq from his trees does not have to pay any zakat on the oil."

Malik said, "Someone who sells his crops when they are ripe and are ready in the husk has to pay zakat on them but the one who buys them does not. The sale of crops is not valid until they are ready in the husk and no longer need water."

Malik said, concerning the word of Allah the Exalted, "And give its due on the day of its harvesting," that it referred to zakat, and that he had heard people saying that.

Malik said, "If someone sells his garden or his land, on which are crops or fruit which have not yet ripened, then it is the buyer who has to pay the zakat. If, however, they have ripened, it is the seller who has to pay the zakat, unless paying the zakat is one of the conditions of the sale."

Malik said, "If a man has four awsuq of dates he has harvested, four awsuq of grapes he has picked, or four awsuq of wheat he has reaped or four awsuq of pulses he has harvested, the different categories are not added together, and he does not have to pay zakat on any of the categ ries - the dates, the grapes, the wheat or the pulses - until any one of them comes to five awsuq using the sa of the Prophet, may Allah bless him and grant him peace, as the Messenger of Allah, may Allah bless him and grant him peace, said, 'There is no zakat (to pay) on anything less than five awsuq of dates. 'lf any of the categories comes to five awsuq, then zakat must be paid. If none of the categories comes to five awsuq, then there is no zakat to pay. The explanation of this is that when a man harvests five awsuq of dates (from his palms), he adds them all together and deducts the zakat from them even if they are all of different kinds and varieties. It is the same with different kinds of cereal, such as brown wheat, white wheat, barley and sult, which are all considered as one category. If a man reaps five awsuq of any of these, he adds it all together and pays zakat on it. If it does not come to that amount he does not have to pay any zakat. It is the same (also) with grapes, whether they be black or red. If a man picks five awsuq of them he has to pay zakat on them, but if they do not come to that amount he does not have to pay any zakat. Pulses also are considered as one category, like cereals, dates and grapes, even if they are of different varieties and are called by different names. Pulses include chick- peas, lentils, beans, peas, and anything which is agreed by everybody to be a pulse. If a man harvests five awsuq of pulses, measuring by the aforementioned sa, the sa of the Prophet, may Allah bless him and grant him peace, he collects them all together and must pay zakat on them, even if they are of every kind of pulse and not just one kind."

Malik said, ''Umar ibn al-Khattab drew a distinction between pulses and wheat when he took zakat from the Nabatean christians. He considered all pulses to be one category and took a tenth from them, and from cereals and raisins he took a twentieth."

Malik said, "If some one asks, 'How can pulses be added up all together when assessing the zakat so that there is just one payment, when a man can barter two of one kind for one of another, while cereals can not be bartered at a rate of two to one?', then tell him, 'Gold and silver are collected together when assessing the zakat, even though an amount of gold dinars can be exchanged for many times tha tamount of silver dirhams.' "

Malik said, regarding date palms which are shared equally between two men, and from which eight awsuq of dates are harvested, "They do not have to pay any zakat on them. If one man owns five awsuq of what is harvested from one piece of land, and the other owns four awsuq or less, the one who owns the five awsuq has to pay zakat, and the other one, who harvested four awsuq or less, does not have to pay zakat. This is how things are done whenever there are associates in any crop, whether the crop is grain or seeds that are reaped, or dates that are harvested, or grapes that are picked . Any one of them that harvests five awsuq of dates, or picks five awsuq of grapes, or reaps five awsuq of wheat, has to pay zakat, and whoever's portion is less than five awsuq does not have to pay zakat. Zakat only has to be paid by someone whose harvesting or picking or reaping comes to five awsuq."

Malik said, "The sunna with us regarding anything from any of these categories, i.e. wheat, dates, grapes and any kind of grain o rseed, which has had the zakat deducted from it and is then stored by its owner for a number of years after he has paid the zakat on it until he sell sit, is that he does not have to pay any zakat on the price he sells it for until a year has elapsed over it from the day he made the sale, as long as he got it through (chance) acquisition or some other means and it was not intended for trading. Cereals, seeds and trade-goods are the same, in that if a man acquires some and keeps them for a number of years and then sells them for gold or silver, he does not have to pay zakat on their price until a year has elapsed over it from the day of sale. If, however, the goods were intended for trade then the owner must pay zakat on them when he sells them, as long as he has had them for a year from the day when he paid zakat on the property with which he bought them."

Malik said, "The sunna that we are all agreed upon here (in Madina) and which I have heard from the people of knowledge, is that there is no zakat on any kind of fresh (soft) fruit, whether it be pomegranates, peaches, figs or anything that is like them or not like them as long as it is fruit."

He continued, "No zakat has to be paid on animal fodder or herbs and vegetables of any kind, and there is no zakat to pay on the price realised on their sale until a year has elapsed over it from the day of sale which counts as the time the owner receives the sum."

Yahya related to me from Malik from Abdullah ibn Umar from Sulayman ibn Yasar from Irak ibn Malik from Abu Hurayra that the Messenger of Allah, may Allah bless him and grant him peace, said, "A muslim does not have to pay any zakat on his slave or his horse."

Yahya related to me from Malik from Ibn Shihab from Sulayman ibn Yasar that the people of Syria said to Abu Ubayda ibn al-Jarrah, "Take zakat from our horses and slaves," and he refused. Then he wrote to Umar ibn al-Khattab and he (also) refused. Again they talked to him and again he wrote to Umar, and Umar wrote back to him saying, "If they want, take it from them and (then) give it back to them and give their slaves provision."

Malik said, "What he means, may Allah have mercy upon him, by the words 'and give it back to them' is, 'to their poor.' "

Yahya related to me from Malik that Abdullah ibn Abi Bakr ibn Amr ibn Hazim said, "A message came from Umar ibn Abd al-Aziz to my father when he was in Mina telling him not to take zakat from either honey or horses."

Yahya related to me from Malik that Abdullah ibn Dinar said, "I asked Said ibn al-Musayyab about zakat on work-horses, and he said, 'Is there any zakat on horses ?' "

Yahya related to me from Malik that Ibn Shihab said, "I have heard that the Messenger of Allah, may Allah bless him and grant him peace, took jizya from the magians of Bahrain, that Umar ibn al- Khattab took it from the magians of Persia and that Uthman ibn Affan took it from the Berbers."

Yahya related to me from Malik from Jafar ibn Muhammad ibn Ali from his father that Umar ibn al-Khattab mentioned the magians and said, "I do not know what to do about them." Abd ar-Rahman ibn Awf said, "I bear witness that I heard the Messenger of Allah, may Allah bless him and grant him peace, say, 'Follow the same sunna with them that you follow with the people of the Book . ' "

Yahya related to me from Malik from Nafi from Aslam, the mawla of Umar ibn al-Khattab, that Umar ibn al-Khattab imposed a jizya tax of four dinars on those living where gold was the currency, and forty dirhams on those living where silver was the currency. In addition, they had to provide for the muslims and receive them as guests for three days.

Yahya related to me from Malik from Zayd ibn Aslam from his father that he said to Umar ibn al-Khattab, "There is a blind she- camel behind the house,'' soUmar said, "Hand it over to a household so that they can make (some) use of it." He said, "But she is blind." Umar replied, "Then put it in a line with other camels." He said, "How will it be able to eat from the ground?" Umar asked, "Is it from the livestock of the jizya or the zakat?" and Aslam replied, "From the livestock of the jizya." Umar said, "By AIIah, you wish to eat it." Aslam said, "It has the brand of the jizya on it." So Umar ordered it to be slaughtered. He had nine platters, and on each of the platters he put some of every fruit and delicacy that there was and then sent them to the wives of the Prophet, may Allah bless him and grant him peace, and the one he sent to his daughter Hafsa was the last of them all, and if there was any deficiency in any of them it was in Hafsa's portion.

"He put meat from the slaughtered animal on the platters and sent them to the wives of the Prophet, may Allah bless him and grant him peace, and he ordered what was left of the meat of the slaughtered animal to be prepared. Then he invited the Muhajirun and the Ansar to eat it."

Malik said, "I do not think that livestock should be taken from people who pay the jizya except as jizya."

Yahya related to me from Malik that he had heard that Umar ibn Abd al-Aziz wrote to his governors telling them to relieve any people who payed the jizya from paying the jizya if they became muslims.

Malik said, "The sunna is that there is no jizya due from women or children of people of the Book, and that jizya is only taken from men who have reached puberty. The people of dhimma and the magians do not have to pay any zakat on their palms or their vines or their crops or their livestock. This is because zakat is imposed on the muslims to purify them and to be given back to their poor, whereas jizya is imposed on the people of the Book to humble them. As long as they are in the country they have agreed to live in, they do not have to pay anything on their property except the jizya. If, however, they trade in muslim countries, coming and going in them, a tenth is taken from what they invest in such trade. This is because jizya is only imposed on them on conditions, which they have agreed on, namely that they will remain in their own countries, and that war will be waged for them on any enemy of theirs, and that if they then leave that land to go anywhere else to do business they will haveto pay a tenth. Whoever among them does business with the people of Egypt, and then goes to Syria, and then does business with the people of Syria and then goes to Iraq and does business with them and then goes on to Madina, or Yemen, or other similar places, has to pay a tenth.

People of the Book and magians do not have to pay any zakat on any of their property, livestock, produce or crops. The sunna still continues like that. They remain in the deen they were in, and they continue to do what they used to do. If in any one year they frequently come and go in muslim countries then they have to pay a tenth every time they do so, since that is outside what they have agreed upon, and not one of the conditions stipulated for them. This is what I have seen the people of knowledge of our city doing."

Yahya related to me from Ibn Shihab from Salim ibn Abdullah from his father that Umar ibn al-Khattab used to take a twentieth from the cereals and olive oil of the Nabatean christians, intending by that to increase the cargo to Madina. He would take a tenth from pulses.

Yahya related to me from Malik from Ibn Shihab that as-Sa'ib ibn Yazid said, "As a young man I used to work with Abdullah ibn Utba ibn Masud in the market of Madina in the time of Umar ibn al-Khattab and we used to take a tenth from the Nabateans."

Yahya related to me from Malik that he had asked Ibn Shihab why Umar ibn al Khattab used to take a tenth from the Nabateans, and Ibn Shihab replied, "It used to be taken from them in the jahiliyya, and Umar imposed it on them."

Yahya related to me from Zayd ibn Aslam that his father said that he had heard Umar ibn al-Khattab say, "I once gave a noble horse to carry somebody in the way of Allah, and the man neglected it. I wished to buy it back from him and I thought that he would sell it cheaply. I asked the Messenger of Allah, may Allah bless him and grant him peace, about it and he said, 'Do not buy it, even if he gives it to you for one dirham, for someone who takes back his sadaqa is like a dog swallowing its own vomit.' "

Yahya related to me from Malik from Nafi that Abdullah ibn Umar used to pay the zakat al-fitr for those slaves of his that were at Wadi'l-Qura and Khaybar.

Yahya related to me that Malik said, "The best that I have heard about the zakat al-fitr is that a man has to pay for every person that he is responsible for supporting and whom he must support. He has to pay forall his mukatabs, his mudabbars, and his ordinary slaves, whether they are present or absent, as long as they are muslim, and whether or not they are fortrade. However, he does not have to pay zakat on any of them that are not muslim."

Malik said, concerning a runaway slave, "I think that his master should pay the zakat fo rhim whether or not he knows where he is, if it has not been long since the slave ran away and his master hopes that he is still alive and will return. If it has been a long time since he ran away and his master has despaired of him returning then I do not think that he should pay zakat for him.'

Malik said, "The zakat al-fitr has to be paid by people living in the desert (i.e. nomadic people) just as it has to be paid by people living in villages (i.e. settled people), because the Messenger of Allah, may Allah bless him and grant him peace, made the zakat al-fitr at the end of Ramadan obligatory on every muslim, whether freeman or slave, male or female."

Yahya related to me from Malik from Nafi from Abdullah ibn Umar that the Messenger of Allah, may Allah bless him and grant him peace, made the zakat of breaking the fast at the end of Ramadan obligatory on every muslim, whether freeman or slave, male or female, and stipulated it as a sa' of dates or a sa' of barley.

Yahya related to me from Malik from Zayd ibn Aslam from lyad ibn Abdullah ibn Sad ibn Abi Sarh al-Amiri that he had heard Abu Said al- Khudri say, "We used to pay the zakat al-fitr with a sa of wheat, or a sa of barley, or a sa of dates, or a sa of dried sour milk, or a sa of raisins, using the sa of the Prophet, may Allah bless him and grant him peace . "

Yahya related to me from Malik from Nafi that Abdullah ibn Umar used to send the zakat al-fitr to the one with whom it was collected together two or three days before the day of breaking the fast.

Yahya related to me that Malik had seen that the people of knowledge used to like to pay the zakat al-fitr after dawn had broken on the day of the Fitr before they went to the place of prayer.

Malik said, "There is leeway in this, if Allah wills, in that it can be paid either before setting out (for the prayer) on the day of Fitr or afterwards."

Yahya related to me that Malik said, "A man does not have to pay zakat for the slaves of his slaves, or for some one employed by him, or for his wife's slaves, except for anyone who serves him and whose services are indispensable to him, in which case he must pay zakat. He does not have to pay zakat for any of his slaves that are kafir and have not become muslim, whether they be for trade or otherwise."

Yahya related to me from Malik from Nafi from Abdullah ibn Umar that the Messenger of Allah, may Allah bless him and grant him peace, once mentioned Ramadan and said, "Do not begin the fast until you see the new moon, and do not break the fast (at the end of Ramadan) until you see it. If the new moon is obscured from you, then work out (when it should be)."

Yahya related to me from Malik from Abdullah ibn Dinar from Abdullah ibn Umar that the Messenger of Allah, may Allah bless him and grant him peace, said, "A month has twenty-nine days in it. Do not start the fast or break it until you see the new moon. If the new moon is obscured from you, then work out (when it should be)."

Yahya related to me from Malik from Thawr ibn Zayd ad-Dili from Abdullah ibn Abbas that the Messenger of Allah, may Allah bless him and grant him peace, once mentioned Ramadan and said, "Do not start the fast or break it until you see the new moon. If the new moon is obscured from you, then complete a full thirty days."

Yahya related to me from Malik that he had heard that once in the time of Uthman ibn Affan the new moon had been seen in the afternoon and Uthman did not break his fast until evening had come and the sun had set.

Yahya said that he had heard Malik say that some one who sees the new moon of Ramadan when he is on his own should start the fast and not break it if he knows that that day is part of Ramadan. He added, "Some one who sees the new moon of Shawwal when he is on his own does not break the fast, because people suspect the reliability of someone among them who breaks the fast. Such people should say, when they sight the new moon, 'We have seen the new moon.' Whoever sees the new moon of Shawwal during the day should not break his fast but should continue fasting for the rest of that day. This is because it is really the new moon of the night that is coming ."

Yahya said that he heard Malik say, "If people are fasting on the day of Fitr thinking that it is still Ramadan and then definite evidence comes to them that the new moon of Ramadan had been seen one day before they began to fast and that they are now into the thirty- first day, then they should break the fast on that day at whatever time the news comes to them. However, they do not pray the id prayer if they hear the news after the sun has begun to decline."

Yahya related to me from Malik from Abu Hazim ibn Dinar from Sahl ibn Sad as Saidi that the Messenger of Allah, may Allah bless him and grant him peace, said, "People will remain in good as long as they are quick to break the fast."

Yahya related to me from Malik from Abd ar-Rahman ibn Harmala al- Aslami from Said ibn al-Musayyab that the Messenger of Allah, may Allah bless him and grant him peace, said, "People will remain in good as long as they are quick to break the fast."

Yahya related to me from Malik from Ibn Shihab from Humayd ibn Abd ar-Rahman that Umar ibn al-Khattab and Uthman ibn Affan would pray maghrib when they saw the night darkening, before they broke their fast, and that was during Ramadan.

Yahya related to me from Malik from Abdullah ibn Abd ar-Rahman ibn Mamar al-Ansari from Abu Yunus, the mawla of A'isha, from A'isha that she overheard a man standing at the door saying to the Messenger of Allah, may Allah bless him and grant him peace, "Messenger of Allah, I get up in the morning junub, in a state of major ritual impurity, and want to fast," and the Messenger of Allah, may Allah bless him and grant him peace, said, "I too get up in the morning junub and want to fast, so I do ghusl and fast." The man said to him, "You are not the same as us. Allah has forgiven you all your wrong actions that have gone before and those that have come after." The Messenger of Allah, may Allah bless him and grant him peace, got angry and said, "By Allah, I hope that I am the most fearful of you with respect to Allah and the most knowledgeable of you in how I have taqwa."

Yahya related to me from Malik from Abd Rabbih ibn Said from Abu Bakr ibn Abd ar-Rahman ibn al-Harith ibn Hisham from A'isha and Umm Salama, the wives of the Prophet, may Allah bless him and grant him peace, that the Prophet, may Allah bless him and grant him peace, used to get up in the morning junub from intercourse, not a dream, in Ramadan, and then he would fast."

Yahya related to me from Malik from Sumayy, the mawla of Abu Bakr ibn Abd ar-Rahman ibn al-Harith ibn Hisham that he heard Abu Bakr ibn Abd ar-Rahman ibn al-Harith ibn Hisham say, "My father and I were with Marwan ibn al Hakam at the time when he was amir of Madina, and someone mentioned to him that Abu Hurayra used to say, 'If someone begins the morning junub, he has broken the fast for that day.' Marwan said, 'I swear to you, Abdar-Rahman, you must go to the two umm al muminin, A'isha and Umm Salama, and ask them about it.'

''Abd ar-Rahman went to visit A'isha and I accompanied him. He greeted her and then said, 'Umm al-muminin, we were with Marwan ibn al Hakam and someone mentioned to him that Abu Hurayra used to say that if some one had begun the morning junub, he had broken the fast for that day.' A'isha said, 'It is not as Abu Hurayra says Abd ar-Rahman. Do you dislike what the Messenger of Allah, may Allah bless him and grant him peace, used to do?', and Abd ar-Rahman said, 'No, by Allah.' A'isha said, 'I bear witness that the Messenger of Allah, may Allah bless him and grant him peace, used to get up in the morning junub from intercourse, not a dream, and would then fast for that day.' "

He continued, "Then we went and visited Umm Salama, and Abd ar- Rahman asked her about the same matter and she said the same as A'isha had said. Then we went off until we came to Marwan ibn al-Hakam Abd ar-Rahman told him what they had both said and Marwan said, 'I swear to you, Abu Muhammad, you must use the mount which is at the door, and go to Abu Hurayra, who is on his land at al Aqiq, and tell him this.' So Abd ar-Rahman rode off, and I went with him, until we came to Abu Hurayra. Abd ar-Rahman talked with him for a while, and then mentioned the matter to him, and Abu Hurayra said, 'I don't know anything about it. I was just told that by someone.'"

Yahya related to me from Malik from Sumayy, the mawla of Abu Bakr, from Abu Bakr ibn Abd ar-Rahman that A'isha and Umm Salama, the wives of the Prophet, may Allah bless him and grant him peace, said, "The Messengerof Allah, may Allah bless him and grant him peace, used to get up in the morning junub from intercourse, not a dream, and would then fast."

Yahya related to me from Malik from Zayd ibn Aslam from Ata ibn Yasar that a certain man kissed his wife while he was fasting in Ramadan. This made him very anxious, and so he sent his wife to the Prophet, may Allah bless him and grant him peace, to ask him about that for him. She went in and saw Umm Salama, the wife of the Prophet, may Allah bless him and grant him peace, and mentioned the matter to her, and Umm Salama told her that the Messenger of Allah, may Allah bless him and grant him peace, used to kiss while he was fasting. So she went back and told her husband that, but it only made him find fault all the more and he said, "We are not like the Messenger of Allah, may Allah bless him and grant him peace. Allah makes permissible for the Messenger of Allah, may Allah bless him and grant him peace, whatever He wishes."

His wife then went back to Umm Salama and found the Messenger of Allah, may Allah bless him and grant him peace, with her. The Messenger of Allah, may Allah bless him and grant him peace, said, "What's the matter with this woman?", and Umm Salama told him. The Messenger of Allah, may Allah bless him and grant him peace, said, "Didn't you tell her that I do that myself?" and she said, "I told her, and she went to her husband and told him, but it only made him find fault all the more and say, 'We are not like the Messenger of Allah, may Allah bless him and grant him peace. Allah makes permissible for His Messenger, may Allah bless him and grant him peace, whatever He wishes.' " The Messenger of Allah, may Allah bless him and grant him peace, got angry and said, "By Allah, I am the one with the most taqwa of Allah of you all, and of you all the one who best knows His limits."

Yahya related to me from Malik from Hisham ibn Urwa from his father that A'isha, umm al-muminin, may Allah be pleased with her, said, "The Messenger of Allah, may Allah bless him and grant him peace, used to kiss certain of his wives when fasting," and then she laughed.

Yahya related to me from Malik from Yahya ibn Said that Atika bint Zayd ibn Amr ibn Nufayl, the wife of Umar ibn al-Khattab, used to kiss Umar ibn al-Khattab's head while he was fasting, and he did not tell her not to.

Yahya related to me from Malik from Abu'n-Nadr, the mawla of Umar ibn Ubaydullah that A'isha bint Talha told him that she was once with A'isha, the wife of the Prophet, may Allah bless him and grant him peace, and her husband, who was fasting, came and visited her there. (He was Abdullah ibn Abd ar-Rahman ibn Abi Bakras-Siddiq.) A'isha said to him, "What's stopping you from coming close to your wife and kissing her and joking with her?" He said, "Can I kiss her when I am fasting?" She said, "Yes."