Yahya related to me from Malik from Yahya ibn Said that A'isha, the wife of the Prophet, may Allah bless him and grant him peace, said, "I saw three moons fall into my room, and I related my vision to Abu Bakr as-Siddiq. Then, when the Messenger of Allah died, may Allah bless him and grant him peace, and was buried in my house, Abu Bakr said to me, 'This is one of your moons, and he is the best of them.' "

Yahya related to me from Malik from more than one reliable source that Sad ibn Abi Waqqas and Said ibn Zayd ibn Amr ibn Nufayl died at al-Aqiq and were carried to Madina and buried there.

Yahya related to me from Malik from Hisham ibn Urwa that his father said, "I would not want to be buried in al-Baqi. I would prefer to be buried elsewhere. The one who is buried in al-Baqi is one of two people. Either he is unjust (dhalim), and I would not like to be buried with him, or he is salih, and I would not like his bones to be disturbed for me."

Yahya related to me from Malik from Yahya ibn Said from Wafid ibn Amr ibn Said ibn Muadh from Nafi ibn Jubayr ibn Mutim from Masud ibn al-Hakam from AIi ibn Abi Talib that the Messenger of Allah, may Allah bless him and grant him peace, used to stand up when a funeral procession passed by, and then sit down again afterwards.

ahya related to me from Malik that he had heard that AIi ibn Abi Talib used to rest his head on graves and lie on them.

Malik said, "As far as we can see ,it is only forbidden to sit on graves to relieve oneself."

Yahya related to me from Malik from Abu Bakr ibn Uthman ibn Sahl ibn Hunayf that he had heard Abu Umama ibn Sahl ibn Hunayf say, "We used to attend funeral processions, and the last of the people would not sit until they had been given permission ."

Yahya related to me from Malik from Abdullah ibn Abdullah ibn Jabir ibn Atik that Atik ibn al-Harith, the grandfather of Abdullah ibn Abdullah ibn Jabir on his mother's side, told him that Jabir ibn Atik had told him that the Messenger of Allah, may Allah bless him and grant him peace, came to visit Abdullah ibn Thabit and found him in his death-throes. He called to him but he did not reply. The Messenger of Allah, may Allah bless him and grant him peace, said, "We belong to Allah, and to Him we are returning," and added, "You are being taken from us, Abur-Rabi`." The women cried out and wept, and Jabir began to silence them. The Messenger of Allah, may Allah bless him and grant him peace, said, "Leave them, and when the necessary time comes, none of the women should cry." They said, "Messenger of Allah, what is the necessary time?" and he replied, "When he dies." The dying man's daughter said, "By Allah, I hope that you will be a martyr, for you have completed your preparations for battle," and the Messenger of Allah, may Allah bless him and grant him peace, said, "Allah has made his reward fall according to his intention. What do you consider dying a martyr to be?" They said, "Death in the way of Allah." The Messenger of Allah, may Allah bless him and grant him peace, said, "There are seven kinds of martyr other than those killed in the way of Allah. Someone who is killed by the plague is a martyr, someone who drowns is a martyr, someone who dies of pleurisy is a martyr, someone who dies of a disease of the belly is a martyr, someone who dies by fire is a martyr, someone who dies under a falling building is a martyr and a woman who dies in childbirth is a martyr."

Yahya related to me from Malik from Abdullah ibn Abi Bakr from his father that Amra bint Abd ar-Rahman told him that she had heard A'isha, the umm al-muminin, say (when it was mentioned to her that Abdullah ibn Umar used to say, "The dead are tormented by the weeping of the living"), "May Allah forgive Abu Abd ar-Rahman. Of course he has not lied, but he has forgotten, or made a mistake. The Messenger of Allah, may Allah bless him and grant him peace, passed by a jewish woman whose family were crying over her and he said, 'You are crying over her, and she is being tormented in her grave. ' "

Yahya related to me from Malik from Muhammad ibn Abi Bakr ibn Amr ibn Hazm from his father from Abu'n-Nadr as-Salami that the Messenger of Allah, may Allah bless him and grant him peace, said, "If three of a muslim's children die, and he remains content with that, they will be a protection for him from the Fire." A woman who was with the Messenger of Allah, may Allah bless him and grant him peace, said, "Or two, Messengerof Allah?", and he said, "Or two."

Yahya related to me from Malik that he had heard from Abu'l-Hubab Said ibn Yasar from Abu Hurayra that the Messenger of Allah, may Allah bless him and grant him peace, said, "The mumin continues to be struck by misfortune in his children and close friends until he meets Allah with no wrong actions."

Yahya related to me from Malik from Abd ar-Rahman ibn al-Qasim ibn Muhammad ibn Abi Bakr that the Messenger of Allah, may Allah bless him and grant him peace, said, "Let the misfortune that befalls me be a comfort to the Muslims in their misfortunes."

Yahya related to me from Malik from Rabia ibn Abi Abd ar-Rahman from Umm Salama, the wife of the Prophet may Allah bless him and grant him peace, that the Messenger of Allah, may Allah bless him and grant him peace, said, "If a misfortune befalls some one and he says, as Allah has ordered, 'We belong to Allah and to Him we are returning. O Allah, reward me in my misfortune and give me better than it afterwards,' Allah will do that for him" (Inna lillahi wa inna ilayhi rajiun. Allahumma' jurniy fi musiybatiy, wa a qibhiy khayran minha, illa faala 'llahu dhalika bihi.).

Umm Salama said, "When Abu Salama died I said that, and then I said, 'Who is better than Abu Salama?' " And then Allah left her the Messenger of Allah, may Allah bless him and grant him peace, and he married her.

Yahya related to me from Malik from Yahya ibn Said that al-Qasim ibn Muhammad said, "One of my wives died and Muhammad ibn Kab al Quradhi came to console me about her. He told me of one among the Bani Israil who was a diligent, worshipping, knowing and understanding man who had a wife that he admired and loved, and she died. He grieved over her intensely and lamented her until he withdrew into a house and locked himself in, hidden from everyone, and no-one visited him. A woman heard about him and went to him, saying, 'I need him to give me an opinion. Nothing will satisfy me except what he says about it.' Everyone went away, but she stuck to his door and said, 'I must see him.' Someone said to him, 'There is a woman who wishes to ask your opinion about something,' and she insisted, 'I will only talk to him about it.' When everyone had gone away, and she still had not left his door, he said, 'Let her in.' So she went in and saw him and said, 'I have come to ask your opinion about something.' He said, 'What is it?' She said, 'I borrowed a piece of jewellery from a neighbour of mine, and I have worn it and used it for a long time. Then they sent to me for it. Should I let them have it back?' He said, 'Yes, by Allah.' She said, 'I have had it for a long time.' He said, 'It is more correct for you to return it to them, since they have lent it to you for such a long time.' She said, 'Yes. May Allah have mercy on you. Do you then grieve over what Allah has lent you and then taken from you, when He has a greater right to it than you?' Then he saw the situation he was in, and Allah helped him by her words."

Yahya related to me from Malik that Abu'r-Rijal Muhammad ibn Abd ar-Rahman heard his mother Amra bint Abd ar-Rahman say, "The Messenger of Allah, may Allah bless him and grant him peace, cursed both men and women who dug up," meaning those who dug up graves.

Yahya related to me from Malik that he had heard that A'isha, the wife of the Prophet, may Allah bless him and grant him peace, used to say, "Breaking the bone of a muslim when he is dead is like breaking it when he is alive." She meant if done in wrong action.

Yahya related to me from Malik from Hisham ibn Urwa from Abbad ibn Abdullah ibn az-Zubayr that A'isha, the wife of the Prophet, may Allah bless him and grant him peace, told him that she had heard the Messenger of Allah, may Allah bless him and grant him peace, say before he died, while he was leaning on her breast and she was listening to him, "O Allah, forgive me and have mercy on me and join me with the highest company."

Yahya related to me from Malik that he heard that A'isha said, "The Messenger of Allah, may Allah bless him and grant him peace, said, 'No prophet dies until he is given the choice.' " She continued, "I heard him say ,'O Allah, the highest company,' and I knew that he was going."

Yahya related to me from Malik from Nafi that Abdullah ibn Umar said that the Messenger of Allah, may Allah bless him and grant him peace, said, "When you die, your place will be shown to you in the morning and the evening. If you are one of the people of the Garden, then you will be with the people of the Garden, and if you are one of the people of the Fire, then you will be with the people of the Fire. You will be told, 'This is your place of waiting until Allah raises you on the day of rising.' "

Yahya related to me from Malik from Abu'z Zinad from al-Araj from Abu Hurayra that the Messenger of Allah, may Allah bless him and grant him peace, said, "The earth eats all of the son of Adam except the coccyx. He was created from it, and on it he is built."

Yahya related to me from Malik from Abu'z Zinad from al-Araj from Abu Hurayra that the Messenger of Allah, may Allah bless him and grant him peace, said, "Allah, the Blessed and Exalted, said, 'If My slave longs to meet Me, I long to meet him, and if he is averse to meeting Me, I am averse to meeting him.' "

Yahya related to me from Malik from Abu'z Zinad from al-Araj from Abu Hurayra that the Messenger of Allah, may Allah bless him and grant him peace, said, "A man said to his family that he had never done a good action, and that when he died they were to burn him and then scatter half of him on the land and half of him on the sea, and by Allah, if Allah destined it for him He would punish him with a punishment which He had not punished anyone else with in all the worlds. When the man died, they did as he had told them. Then Allah told the land to collect everything that was in it, and told the sea to collect everything that was in it, and then He said to the man, 'Why did you do this?' and he said, 'From fear of You, Lord, and You know best.' "

Abu Hurayra added, "And He forgave him."

Yahya related to me from Malik from Abu'z Zinad from al-Araj from Abu Hurayra that the Messenger of Allah, may Allah bless him and grant him peace, said, "Every child is born on the fitra and it is his parents who make him a jew or a christian. Just as a camel is born whole - do you perceive any defect?" They said, "Messenger of Allah, what happens to people who die when they are (very) young?" He said, "Allah knows best what they used to do."

Yahya related to me from Malik from Abu'z Zinad from al-Araj from Abu Hurayra that the Messenger of Allah, may Allah bless him and grant him peace, said, "The Hour will not come until a man passes by the grave of another and says, 'If only I were in his place.' "

Yahya related to me from Malik from Muhammad ibn Amr ibn Halhalaad-Dili from Mabad ibn Kab ibn Malik that Abu Qatada ibn Ribi used to relate that a funeral procession passed by the Messenger of Allah, may Allah bless him and grant him peace, and he said, "One is relieved and another others are relieved from." They said, "Who is the one relieved and the one from whom others are relieved?" He said, "A slave who is mumin is the one who is relieved from the exhaustion and suffering of this world to the mercy of Allah, and a wrong-acting slave is the one from whom people, towns, trees and animals are relieved."

Yahya related to me from Malik that Abu'n Nadr, the mawla of Umar ibn Ubaydullah, said that the Messenger of Allah, may Allah bless him and grant him peace, said, when Uthman ibn Madhun's funeral procession passed by him, "You have gone and you were not involved in any of it."

Malik related to me from AIqama ibn Abi Alqama that his mother said that she had heard A'isha, the wife of the Prophet, may Allah bless him and grant him peace, say, "The Messenger of Allah, may Allah bless him and grant him peace, rose one night and put on his clothes and then went out. I ordered my slave-girl, Barira, to follow him, and she followed him until he got to al-Baqi. He stood near it as long as Allah willed and then he left. Barira arrived back before him and told me and I did not say anything to him until morning, and then I mentioned it to him and he explained, 'I was sent out to the people of al-Baqi to pray for them.' "

Yahya related to me from Malik from Nafi that Abu Hurayra said, "Make your funerals speedy, for it is only good that you are advancing him towards, or evil that you are taking off your necks."

Yahya related to me from Malik from Amr ibn Yahya al-Mazini that his father said that he had heard Abu Said al-Khudri say that the Messenger 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 less than five awaq (two hundred dirhams of pure silver) and there is no zakat on less than five awsuq (three hundred sa)."

Yahya related to me from Malik from Muhammad ibn Abdullah ibn Abd arRahman ibn Abi Sasaca al-Ansari from al-Mazini from his father from Abu Said al-Khudri that the Messenger of Allah, may Allah bless him and grant him peace, said, "There is no zakat on less than five awsuq of dates, there is no zakat on less than five awaq of silver and there is no zakat on less than five camels."

Yahya related to me from Malik that Muhammad ibn Uqba, the mawla of az Zubayr, asked al-Qasim ibn Muhammad whether he had to pay any zakat 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's property until it had been in his possession for a year."

Al- Qasim ibn Muhammad continued, "When Abu Bakr gave men their allowances he 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 of their allowances. If they said, 'No,' he would hand over their allowances to them without deducting anything from them."

Yahya related to me from Malik from Urwa ibn Husayn from A'isha bint Qudama that her father said, "When I used to come to Uthman ibn Affan to collect my allowance he would ask me, 'Do you have any property on which zakat is due? 'If I said, 'Yes,' he would deduct the zakat on that property from my allowance, and if I said, 'No,' he would pay me my allowance (in full)."

Yahya related to me from Malik from Nafi that Abdullah ibn Umar used to say, "Zakat does not have to be paid on property until a year has elapsed over it."

Yahya related to me from Malik that Ibn Shihab said, "The first person 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 twenty dinars (of gold coin), in the same way as it has to be paid on two hundred dirhams (of silver)."

Malik said, "There is no zakat to 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 full twenty dinars in weight then zakat has to be paid. Similarly, there is no zakat to pay on (silver) that is clearly less than two hundred dirhams (in weight), but if it increases so that by the increase the amount reaches a full two hundred dirhams in weight then zakat has to be paid. If it passes the full weight then I think there is zakat to pay, whether it be dinars or dirhams." (i.e. the zakat is assessed by the weight and not the number of the coins.)

Malik said, about a man who had one hundred and sixty dirhams by weight, and the exchange rate in his town was eight dirhams to a dinar, that he did not have to pay any zakat. Zakat had only to be paid on twenty dinars of gold or two hundred dirhams.

Malik said, in the case of a man who acquired five dinars from a transaction or in some other way which he then invested in trade, that, as soon as it increased to a zakatable 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 day after the passing of a year. There was then no zakat to pay on it from the 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 ten dinars which he invested in trade and which reached twenty dinars by the time one year had elapsed over them, that he paid zakat on them right then and did not wait until a year had elapsed over them, (counting) from the day when they actually reached the zakatable amount. This was because a year had elapsed over the original dinars and there were now twenty of them in his possession. After that there was no zakat to pay on them from the day the zakat was paid until another year had elapsed over them.

Malik said, "What we are agreed upon (here in Madina) regarding income from hiring out slaves, rent from property, and the sums received when a slave buys his freedom, 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 elapsed over it from the day when the owner takes possession of it."

Malik said, in the case of gold and silver which was shared between two co-owners, that zakat was due from any one whose share reached twenty dinars of gold, or two hundred dirhams of silver, and that no zakat was due from anyone whose share fell short of this zakatable amount. If all the shares reached the zakatable amount and the shares were not equally divided, zakat was taken from each man according to the measure of his share. This applied only when the share of each man among them reached the zakatable amount, because the Messenger of Allah, may Allah bless him and grant him peace, had said, "There is no zakat to pay on less than five awaq of silver."

Malik commented, "This is what I prefer most out of what I have heard about the matter."

Malik said, "When a man has gold and silver dispersed among various people he must add it all up together and then take out the zakat due on the total sum ."

Malik said, "No zakat is due from some one who acquires gold or silver until a year has elapsed over his acquisition from the day it became his."

Yahya related to me from Malik from Abd ar-Rahman ibn al-Qasim from his father that A'isha, the wife of the Prophet, may Allah bless him and grant him peace, used to look after the orphaned daughters of her brother in her house. They had jewellery (which they wore) and she did not take zakat from this jewellery of theirs.

Yahya related to me from Malik from Nafi that Abdullah ibn Umar used to adorn his daughters and slave-girls with gold jewellery and he did not take any zakat from their jewellery.

Malik said, "Anyone who has unminted gold or silver, or gold and silver jewellery which is not used for wearing, must pay zakat on it every year. It is weighed and one-fortieth is taken, unless it falls short of twenty dinars of gold or two hundred dirhams of silver, in which case there is no zakat to pay. Zakat is paid only when jewellery is kept for purposes other than wearing. Bits of gold and silver or broken jewellery which the owner intends to mend to wear are in the same position as goods which are worn by their owner - no zakat has to be paid 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 ibn al-Khattab said, "Trade with the property of orphans and then it will not be eaten away by zakat."

Yahya related to me from Malik from Abd ar-Rahman ibn al-Qasim that his father said, ''A'isha used to look after me and one of my brothers - we were orphans - in her house, and she would take the zakat from our property."

Yahya related to me from Malik that he had heard that A'isha, the wife of the Prophet, may Allah bless him and grant him peace, used to give the property of the orphans that were in her house to whoever would use it to trade with on their behalf.

Yahya related to me from Malik that Yahya ibn Said bought some property on behalf of his brother's sons who were orphans in his house, and that that property was sold afterwards for a great deal of profit.

Malik said, "There is no harm in using the property of orphans to trade with on their behalf if the one in charge of them has permission. Furthermore, I do not think that he is under any liability."

Yahya related to me that Malik said, "I consider that if a man dies and he has not paid zakat on his property, then zakat is taken from the third of his property (from which he can make bequests), and the third is not exceeded and the zakat is given priority over bequests. In my opinion it is the same as if he had a debt, which is why I think it should be given priority over bequests."

Malik continued, "This applies if the deceased has asked for the zakat to be deducted. If the deceased has not asked for it to be deducted but his family do so then that is good, but it is not binding upon them if they do not do it."

Malik continued, "The sunna which we are all agreed upon is that zakat is not due from someone who inherits a debt (i.e. wealth that was owed to the deceased), or goods, or a house, or a male or female slave, until a year has elapsed over the price realised from whatever he sells (i.e. slaves or a house, which are not zakatable) or over the wealth he inherits, from the day he sold the things, or took possession of them."

Malik said, "The sunna with us is that zakat does not have to be paid on wealth that is inherited until a year has elapsed over it."

Yahya related to me from Malik from Ayyub ibn Abi Tamima as- Sakhtayani that Umar ibn Abd al-Aziz, when writing about wealth that one of his governors had collected unjustly, ordered it to be returned to its owner and zakat to be taken from it for the years that had passed. Then shortly afterwards he revised his order with a message that zakat should only be taken from it once, since it was not wealth in hand.

Yahya related to me from Malik from Yazid ibn Khusayfa that he had asked Sulayman ibn Yasar whether zakat was due from a man who had wealth in hand but also owed a debt for the same amount, and he replied, "No."

Malik said, "The position that we are agreed upon concerning a debt is that the lender of it does not pay zakat on it until he gets it back. Even if it stays with the borrower for a number of years before the lender collects it, the lender only has to pay zakat on it once. If he collects an amount of the debt which is not zakatable, and has other wealth which is zakatable, then what he has collected of the debt is added to the rest of his wealth and he pays zakat on the total sum."

Malik continued, "If he has no ready money other than that which he has collected from his debt, and that does not reach a zakatable amount, then he does not have to pay any zakat. He must, however, keep a record of the amount that he has collected and if, later, he collects another amount which, when added to what he has already collected, brings zakat into effect, then he has to pay zakat on it."

Malik continued, "Zakat is due on this first amount, together with what he has further collected of the debt owed to him, regardless of whether or not he has used up what he first 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 on anything else he takes back afte rthat, whether it be a large or small amount, according to the amount."

Malik said, "What shows that zakat is only taken once from a debt which is out of hand for some years before it is recovered is that if goods remain with a man for trading purposes for some years before he sells them, he only has to pay zakat on their prices once. This is because the one who is owed the debt, or owns the goods, should not have to take the zakat on the debt, or the goods, from anything else, since the zakat on anything is only taken from the thing itself, and not from anything else."

Malik said, "Our position regarding some onewho owes a debt, and has goods which are worth enough to pay off the debt, and also has an amount of ready money which is zakatable, is that he pays the zakat on the ready money which he has to hand. If, however, he only has enough goods and ready money to pay off the debt, then he does not have to pay any zakat. But if the ready money that he has reaches a zakatable amount over and above the amount of the debt that he owes, then he must pay zakat on it."

Yahya related to me from Malik from Yahya ibn Said that Zurayq ibn 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 come across and take from what is apparent of their wealth and whatever merchandise is in their charge, one dinar for every forty dinars, and the 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 then leave it and do not take anything from it. As for the people of the Book that you come across, take from the merchandise in their charge one dinar for every twenty dinars, and the same proportion from what is less than that down to ten dinars, and if the amount falls short by one third of a dinar leave it and do not take anything from it. Give them a receipt for what you have taken f rom them until the same time next year."

Malik said, "The position among us (in Madina) concerning goods which are being managed for trading purposes is that if a man pays zakat on his wealth, and then buys goods with it, whether cloth, slaves or something similar, and then sells them before a year has elapsed over them, he does not pay zakat on that wealth until a year elapses over it from the day he paid zakat on it. He does not have to pay zakat on any of the goods if he does not sell them for some years, and even if he keeps them for a very long time he still only has to pay zakat on them once when he sells them."

Malik said, "The position among us concerning a man who uses gold or silver to buy wheat, dates, or whatever, for trading purposes and keeps it until a year has elapsed over it and then sells it, is that he only has to pay zakat on it if and when he sells it, if the price reaches a zakatable amount. This is therefore not the same as the harvest crops that a man reaps from his land, or the dates that he harvests from his palms."

Malik said, "A man who has wealth which he invests in trade, but which does not realise a zakatable profit for him, fixes a month in the year when he takes stock of what goods he has for trading, 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 trade and muslims who do not. They only have to pay zakat once in any one year, whether they trade in that year or not."

Yahya related to me from Malik that Abdullah ibn Dinar said, "I heard Abdullah ibn Umar being asked what kanz was and he said, 'It is wealth on which zakat has not been paid.' "

Yahya related to me from Malik from Abdullah ibn Dinar from Abu's-Salih as-Samman that Abu Hurayra used to say, "Anyone who has wealth on which he has not paid zakat will, on the day of rising, find his wealth made to resemble a whiteheaded serpent with a sac of venom in 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 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. "