The Prophet (saws) used to send Abdullah ibn Rawahah (to Khaybar), and he would assess the amount of dates when they began to ripen before they were eaten (by the Jews). He would then give choice to the Jews that they have them (on their possession) by that assessment or could assign to them (Muslims) by that assignment, so that the (amount of) zakat could be calculated before the fruit became eatable and distributed (among the people).

I took a letter from Thumamah bin ‘Abd Allah bin Anas. He presumed that Abu Bakr had written it for Anas when he sent him (to Al Bahrain) as a collector of zakat. This (letter) was stamped with the stamp of the Messenger of Allah(saws) and was written by Abu Bakr for him(Anas). This letter goes “This is the obligatory sadaqah(zakat) which the Messenger of Allah(saws) imposed on Muslims which Allah commanded his Prophet(saws) to impose. Those Muslims who are asked for the proper amount must give it, but those who are asked for more than that must not give it. For less than twenty five Camels a goat is to be given for every five Camels. When they reach twenty five to thirty five, a she Camel in her second year is to be given. If there is no she Camel in her second year, a male Camel in its third year is to be given. When they reach thirty six to forty five, a she Camel in her third year is to be given. When they reach forty six to sixty , a she Camel in her fourth year which is ready to be covered by a stallion is to be given. When they reach sixty one to seventy five, a she Camel in her fifth year is to be given. When they reach seventy six to ninety, two she Camel in their third year are to be given. When they reach ninety one to a hundred and twenty, two she Camels in their fourth year are ready to be covered by a stallion are to be given. When they exceed a hundred and twenty, a she Camel in her third year is to be given for every forty and a she Camel in her fourth year for every fifty(Camels). In case the ages of the Camel vary in the payment of obligatory sadaqah(zakat) If anyone whose Camels reach the number on which a she Camel in her fifth year is payable does not possess one but possess one in her fourth year, that will be accepted from him along with two goats if he can conveniently give them, or else twenty dirhams. If anyone whose Camels reach the number on which a she Camel in her fourth year is payable does not possess but possesses one in her fifth year, that will be accepted from him, and the collector must give him twenty dirhams or two goats. If anyone whose Camels reach the number on which a she Camel in her fourth year is payable possesses only one in her third year, that will be accepted from him.”

Abu Dawud said From here I could not retain accurately from Musa as I liked “And he must give along with it two goats if he can conveniently give them, or else twenty dirhams. If anyone whose Camels reach the number on which a she Camel in her third year is payable possesses only one in her fourth year, that will be accepted from him.”

Abu Dawud said (I was doubtful) up to here, and retained correctly onward “and the collector must give him twenty dirhams or two goats. If anyone whose Camels reach the number on which a she Camel in her third year is payable does not possess one but possesses one in her second year, that will be accepted from him, but he must give two goats or twenty dirhams. Anyone whose Camels reach the number on which a she Camel in her second year is payable does not possess one but possesses a male Camel in its third year, that will be accepted from him, and nothing extra will be demanded along with it. If anyone possesses only four Camels, no zakat will be payable on them unless their owner wishes. If the numbers of the pasturing goats reach forty to one hundred and twenty, one goat is to be given. Over one hundred and twenty up to two hundred, two goats are to be given. If they exceed two hundred reaching three hundred, three goats are to be given. If they exceed three hundred, a goat is to be for every hundred. An old sheep, one with a defect in the eye, or a male goat is not to be accepted as sadaqah (zakat) unless the collector wishes. Those which are in separate flocks are not to be brought together and those which are in one flock are not to be separated from fear of sadaqah(zakat). Regarding what belongs to two partners, they can make claims for restitution from one another with equity, If a man’s pasturing animals are less than forty, no sadaqah(zakat) is due on them unless their owner wishes. On sliver dirhams a fortieth is payable, but if there are only a hundred and ninety, nothing is payable unless their owner wishes.”

Yahya related to me that Malik said that he had heard that Umar ibn Abd al-Aziz used to say, "The man on horse-back has two shares, and the man on foot has one."

Malik added, "I continue to hear the same."

Malik, when asked whether a man who was present with several horses took a share for all of them, said, "I have never heard that. I think that there is only a share for the horse on which he fought."

Malik said, "I think that foreign horses and half-breeds are considered as horses because Allah, the Blessed, the Exalted, said in His Book, 'All horses, and mules, and asses, for you to ride, and as an adornment.' (Sura16 ayat 8). He said, the Mighty, the Majestic, 'Make ready for them whatever force and strings of horses you can, to terrify thereby the enemy of Allah and your enemy.' (Sura 8 ayat 60). I think that foreign breeds and half-breeds are considered as horses if the governor accepts them."

Said ibn al-Musayyab was asked about working horses, and whether there was zakat on them. He said, "Is there any zakat on horses.?"

When Allah's Apostle died and Abu Bakr became the caliph some Arabs renegade (reverted to disbelief) (Abu Bakr decided to declare war against them), `Umar, said to Abu Bakr, "How can you fight with these people although Allah's Apostle said, 'I have been ordered (by Allah) to fight the people till they say: "None has the right to be worshipped but Allah, and whoever said it then he will save his life and property from me except on trespassing the law (rights and conditions for which he will be punished justly), and his accounts will be with Allah.' " Abu Bakr said, "By Allah! I will fight those who differentiate between the prayer and the Zakat as Zakat is the compulsory right to be taken from the property (according to Allah's orders) By Allah! If they refuse to pay me even a she-kid which they used to pay at the time of Allah's Apostle . I would fight with them for withholding it" Then `Umar said, "By Allah, it was nothing, but Allah opened Abu Bakr's chest towards the decision (to fight) and I came to know that his decision was right."

The Prophet said, "(On the Day of Resurrection) camels will come to their owner in the best state of health they have ever had (in the world), and if he had not paid their Zakat (in the world) then they would tread him with their feet; and similarly, sheep will come to their owner in the best state of health they have ever had in the world, and if he had not paid their Zakat, then they would tread him with their hooves and would butt him with their horns." The Prophet added, "One of their rights is that they should be milked while water is kept in front of them." The Prophet added, "I do not want anyone of you to come to me on the Day of Resurrection, carrying over his neck a sheep that will be bleating. Such a person will (then) say, 'O Muhammad! (please intercede for me,) I will say to him. 'I can't help you, for I conveyed Allah's Message to you.' Similarly, I do not want anyone of you to come to me carrying over his neck a camel that will be grunting. Such a person (then) will say "O Muhammad! (please intercede for me)." I will say to him, "I can't help you for I conveyed Allah's message to you."

The Prophet (saws) said: In the morning alms are due from every bone in man's fingers and toes. Salutation to everyone he meets is alms; enjoining good is alms; forbidding what is disreputable is alms; removing what is harmful from the road is alms; having sexual intercourse with his wife is alms. The people asked: He fulfils his desire, Messenger of Allah; is it alms? He replied: Tell me if he fulfilled his desire where he had no right, would he commit a sin ? He then said: Two rak'ahs which one prays in the forenoon serve instead of all that.

Abu Dawud said: Hammad did not mention enjoining good and forbidding what is disreputable.

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."

When we were ordered to give alms, we began to work as porters (to earn something we could give in charity). Abu `Aqil came with one half of a Sa` (special measure for food grains) and another person brought more than he did. So the hypocrites said, "Allah is not in need of the alms of this (i.e. Abu `Aqil); and this other person did not give alms but for showing off." Then Allah revealed:-- 'Those who criticize such of the Believers who give charity voluntarily and those who could not find to give in charity except what is available to them.' (9.79)

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.' "

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 . "

A bedouin said, "O Allah's Apostle! Inform me about the emigration." The Prophet said, "Waihaka (May Allah be merciful to you)! The question of emigration is a difficult one. Have you got some camels?" The bedouin said, "Yes." The Prophet said, "Do you pay their Zakat?" He said, "Yes." The Prophet said, "Go on doing like this from beyond the seas, for Allah will not let your deeds go in vain."

Allah's Apostle said, "Whoever is made wealthy by Allah and does not pay the Zakat of his wealth, then on the Day of Resurrection his wealth will be made like a baldheaded poisonous male snake with two black spots over the eyes. The snake will encircle his neck and bite his cheeks and say, 'I am your wealth, I am your treasure.' " Then the Prophet recited the holy verses:-- 'Let not those who withhold . . .' (to the end of the verse). (3.180).

A man said, "O Allah's Apostle! Inform me of a deed which will make me enter Paradise." The people said, "What is the matter with him? What is the matter with him?" Allah's Apostle said, "He has something to ask (what he needs greatly)." The Prophet said (to him), (In order to enter Paradise) you should worship Allah and join none in worship with Him: You should offer prayers perfectly, give obligatory charity (Zakat), and keep good relations with your Kith and kin." He then said, "Leave it!" (The sub-narrator said, "It seems that the Prophet was riding his she camel."

The Prophet (saws) sent Mu`adh to Yemen and said, "Invite the people to testify that none has the right to be worshipped but Allah and I am Allah's Apostle, and if they obey you to do so, then teach them that Allah has enjoined on them five prayers in every day and night (in twenty-four hours), and if they obey you to do so, then teach them that Allah has made it obligatory for them to pay the Zakat from their property and it is to be taken from the wealthy among them and given to the poor."

A man said to the Prophet "Tell me of such a deed as will make me enter Paradise." The people said, "What is the matter with him? What is the matter with him?" The Prophet said, "He has something to ask. (What he needs greatly) The Prophet said: (In order to enter Paradise) you should worship Allah and do not ascribe any partners to Him, offer prayer perfectly, pay the Zakat and keep good relations with your Kith and kin." (See Hadith No. 12, Vol 8).

When the verses of charity were revealed, we used to work as porters. A man came and distributed objects of charity in abundance. And they (the people) said, "He is showing off." And another man came and gave a Sa (a small measure of food grains); they said, "Allah is not in need of this small amount of charity." And then the Divine Inspiration came: "Those who criticize such of the believers who give in charity voluntarily and those who could not find to give in charity except what is available to them." (9.79).

A woman came to the Messenger of Allah (saws) and she was accompanied by her daughter who wore two heavy gold bangles in her hands. He said to her: Do you pay zakat on them? She said: No. He then said: Are you pleased that Allah may put two bangles of fire on your hands?

Thereupon she took them off and placed them before the Prophet (saws) saying: They are for Allah and His Apostle.

The Prophet (saws) said: Riders who are objects of dislike to you will come to you, but you must welcome them when they come to you, and give them a free hand regarding what they desire. If they are just, they will receive credit for it, but if they are unjust, they will be held responsible. Please them, for the perfection of your zakat consists in their good pleasure, and let them ask a blessing for you .

Abu Dawud said: The name of the narrator Abu al-Ghusn is Thabit bin Qais bin Ghusn.

The Prophet employed Ibn Al-Utbiyya to collect Zakat from Bani Sulaim, and when he returned (with the money) to Allah's Apostle the Prophet called him to account, and he said, "This (amount) is for you, and this was given to me as a present." Allah's Apostle said, "Why don't you stay at your father's house or your mother's house to see whether you will be given gifts or not, if you are telling the truth?" Then Allah's Apostle stood up and addressed the people, and after glorifying and praising Allah, he said: Amma Ba'du (then after) I employ some men from among you for some job which Allah has placed in my charge, and then one of you comes to me and says, 'This (amount) is for you and this is a gift given to me.' Why doesn't he stay at the house of his father or the house of his mother and see whether he will be given gifts or not if he was telling the truth by Allah, none of you takes anything of it (i.e., Zakat) for himself (Hisham added: unlawfully) but he will meet Allah on the Day of Resurrection carrying it on his neck! I do not want to see any of you carrying a grunting camel or a mooing cow or a bleating sheep on meeting Allah." Then the Prophet raised both his hands till I saw the whiteness of his armpits, and said, "(No doubt)! Haven't I conveyed Allah's Message!"

The collector used to visit the water-hole when the sheep went there and say: Pay the sadaqah (zakat) on your property. The narrator said: A man wanted to give him his high-humped camel (kawma'). The narrator (Hilal) asked: What is kawma', AbuSalih? He said: A camel a high hump.

The narrator continued: He (the collector) refused to accept it. He said: I wish you could take the best of my camels. He refused to accept it. He then brought another camel lower in quality than the previous one. He refused to accept it too. He then brought another camel lower in quality than the previous one. He accepted it, saying: I shall take it, but I am afraid the Messenger of Allah (saws) might be angry with me, saying to me: You have purposely taken from a man a camel of your choice.

Abu Dawud said: This tradition has also been narrated by Hushaim from Hilal bin Khabbab to the same effect. But he said: Those which are in one flock are not to be separated.

The Prophet (saws) sent AbuJahm ibn Hudhayfah as a collector of zakat. A man quarrelled with him about his sadaqah (i.e. zakat), and AbuJahm struck him and wounded his head. His people came to the Prophet (saws) and said: Revenge, Messenger of Allah!

The Prophet (saws) said: You may have so much and so much. But they did not agree. He again said: You may have so much and so much. But they did not agree. He again said: You may have so much and so much. So they agreed.

The Prophet (saws) said: I am going to address the people in the afternoon and tell them about your consent.

They said: Yes. Addressing (the people), the Messenger of Allah (saws) said: These people of faith came to me asking for revenge. I presented them with so much and so much and they agreed. Do you agree?

They said: No. The immigrants (muhajirun) intended (to take revenge) on them. But the Messenger of Allah (saws) commanded them to refrain and they refrained.

He then called them and increased (the amount), and asked: Do you agree? They replied: Yes. He said: I am going to address the people and tell them about your consent. They said: Yes. The Prophet (saws) addressed and said: Do you agree? They said: Yes.

The Prophet said, "Charity is obligatory everyday on every joint of a human being. If one helps a person in matters concerning his riding animal by helping him to ride it or by lifting his luggage on to it, all this will be regarded charity. A good word, and every step one takes to offer the compulsory Congregational prayer, is regarded as charity; and guiding somebody on the road is regarded as charity."

`Ata' told me that he had heard Jabir bin `Abdullah saying, "The Prophet stood up to offer the prayer of the `Id ul Fitr. He first offered the prayer and then delivered the Khutba. After finishing it he got down (from the pulpit) and went towards the women and advised them while he was leaning on Bilal's hand. Bilal was spreading out his garment where the women were putting their alms." I asked `Ata' whether it was the Zakat of `Id ul Fitr. He said, "No, it was just alms given at that time. Some lady put her finger ring and the others would do the same." I said, (to `Ata'), "Do you think that it is incumbent upon the Imam to give advice to the women (on `Id day)?" He said, "No doubt, it is incumbent upon the Imams to do so and why should they not do so?"

I heard Allah's Apostle saying, "Anybody who spends a pair of something in Allah's Cause will be called from all the gates of Paradise, "O Allah's slave! This is good.' He who is amongst those who pray will be called from the gate of the prayer (in Paradise) and he who is from the people of Jihad will be called from the gate of Jihad, and he who is from those' who give in charity (i.e. Zakat) will be called from the gate of charity, and he who is amongst those who observe fast will be called from the gate of fasting, the gate of Raiyan." Abu Bakr said, "He who is called from all those gates will need nothing," He added, "Will anyone be called from all those gates, O Allah's Apostle?" He said, "Yes, and I hope you will be among those, O Abu Bakr."

The Prophet (saws) as saying: In the morning alms are due for every bone in man's body. His salutation to everyone he meets is alms, his enjoining good is alms, his forbidding what is evil is alms, the removal of harmful thing from the way is alms, to have sexual intercourse with one's wife if alms, and two rak'ahs which one prays in the Duha serve instead of that.

Abu Dawud said: The tradition narrated by 'Abbad is more perfect (than the version narrated by Musaddad). Musaddad did not mention in his version "the command (of good) and the prohibition (of evil)". Instead, he added in his version saying: "Such and such." Ibn Ma'na added in his version: "They (the people) said: Messenger of Allah, how is that one of us fulfills his desire and still there are alms for him (i.e. is rewarded)? He replied: What do you think if you had unlawful sexual intercourse, would he not have been a sinner ?

Allah's Apostle said, "Anyone whom Allah has given wealth but he does not pay its Zakat, then, on the Day of Resurrection, his wealth will be presented to him in the shape of a bald-headed poisonous male snake with two poisonous glands in its mouth and it will encircle itself round his neck and bite him over his cheeks and say, "I am your wealth; I am your treasure." Then the Prophet recited this Divine Verse:-- "And let not those who covetously withhold of that which Allah has bestowed upon them of His Bounty." (3.180)

A Bedouin came to the Prophet and said, "Tell me of such a deed as will make me enter Paradise, if I do it." The Prophet (p.b.u.h) said, "Worship Allah, and worship none along with Him, offer the (five) prescribed compulsory prayers perfectly, pay the compulsory Zakat, and fast the month of Ramadan." The Bedouin said, "By Him, in Whose Hands my life is, I will not do more than this." When he (the Bedouin) left, the Prophet said, "Whoever likes to see a man of Paradise, then he may look at this man."

Narrated Abu Zur'a:

From the Prophet the same as above.

Once I went to him (the Prophet ) and he said, "By Allah in Whose Hands my life is (or probably said, 'By Allah, except Whom none has the right to be worshipped) whoever had camels or cows or sheep and did not pay their Zakat, those animals will be brought on the Day of Resurrection far bigger and fatter than before and they will tread him under their hooves, and will butt him with their horns, and (those animals will come in circle): When the last does its turn, the first will start again, and this punishment will go on till Allah has finished the judgments amongst the people."

Some people from `Uraina tribe came to Medina and its climate did not suit them, so Allah's Apostle (p.b.u.h) allowed them to go to the herd of camels (given as Zakat) and they drank their milk and urine (as medicine) but they killed the shepherd and drove away all the camels. So Allah's Apostle sent (men) in their pursuit to catch them, and they were brought, and he had their hands and feet cut, and their eyes were branded with heated pieces of iron and they were left in the Harra (a stony place at Medina) biting the stones. (See Hadith No. 234, Vol. 1)

Thereupon, Imran got angry and said to the man: Do you find in the Qur'an that one dirham is due on forty dirhams (as Zakat), and one goat is due on such-and-such number of goats, and one camel will be due on such-and-such number of camels?

He replied: No.

He said: From whom did you take it? You took it from us, from the Messenger of Allah (saws).

He mentioned many similar things.

A man said to the Prophet, "My mother died suddenly, and I think that if she could speak, she would have given in charity. May I give in charity on her behalf?" He said, "Yes! Give in charity on her behalf."

"Regarding sheep, for every forty sheep up to one hundred and twenty, one sheep is due. But if you possess only thirty-nine, nothing is payable on them." He further narrated the tradition about the sadaqah (zakat) on sheep like that of az-Zuhri.

"Regarding cattle, a yearling bull calf is payable for every thirty, and a cow in her third year for forty, and nothing is payable on working animals.

Regarding (the zakat on) camels, he mentioned the rates that az-Zuhri mentioned in his tradition. He said: "For twenty-five camels, five sheep are to be paid. If they exceed by one, a she-camel in her second year is to be given. If there is no she-camel in her second year, a male camel in its third year is to be given, up to thirty-five. If they exceed by one a she-camel in her third year is to be given, up to forty-five. If they exceed by one, a she-camel in her fourth year which is ready to be covered by a bull-camel is to be given." He then transmitted the rest of the tradition like that of az-Zuhri.

He continued: If they exceed by one, i.e. they are ninety-one to hundred and twenty, two she-camels in their fourth year, which are ready to be covered by a bull-camel, are to be given. If there are more camels than that, a she-camel in her fourth year is to be given for every fifty. Those which are in one flock are not to be separated, and those which are separate are not to be brought together. An old sheep, one with a defect in the eye, or a billy goat is not to be accepted as a sadaqah unless the collector is willing.

As regards agricultural produce, a tenth is payable on that which is watered by rivers or rain, and a twentieth on that which is watered by draught camels."

The version of Asim and al-Harith says: "Sadaqah (zakat) is payable every year." Zuhayr said: I think he said "Once a year".

The version of Asim has the words: "If a she-camel in her second year is not available among the camels, nor is there a bull-camel in its third year, ten dirhams or two goats are to be given."

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 Abdullah ibn Abd ar-Rahman ibn Mamar al- Ansari that Ata ibn Yasar said that the Messenger of Allah, may Allah bless him and grant him peace, said, "Shall I tell you who has the best degree among people? A man who takes the rein of his horse to do jihad in the way of Allah. Shall I tell you who has the best degree among people after him? A man who lives alone with a few sheep, performs the prayer, pays the zakat, and worships Allah without associating anything with him."