Abu Bakr said, "By Allah! If they (pay me the Zakat and) withhold even a young (female) goat which they used to pay during the lifetime of Allah's Apostle, I will fight with them for it." `Umar said, "It was nothing but Allah Who opened Abu Bakr's chest towards the decision to fight, and I came to know that his decision was right."

Abu Dawud said: 'Alqamah was a Murji'i.

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.

I came to Utbah ibn AbdusSulami and said: AbulWalid, I went out seeking sacrificial animals. I did not find anything which attracted me except an animal whose teeth have fallen. So I abominated it. What do you say (about it)? He said: Why did you not bring it to me? He said: Glory be to Allah: Is if lawful for you and not lawful for me? He said: Yes, you doubt and I do not doubt. The Messenger of Allah (saws) has forbidden an animal whose ear has been uprooted so much so that its hole appears (outwardly), and an animal whose horn has broken from the root, and an animal which has totally lost the sight of its eye, and an animal which is so thin and weak that it cannot go with the herd, and an animal with a broken leg.

When the Prophet died and Abu Bakr became his successor and some of the Arabs reverted to disbelief, `Umar said, "O Abu Bakr! How can you fight these people although Allah's Apostle said, 'I have been ordered to fight the people till they say: 'None has the right to be worshipped but Allah, 'and whoever said, 'None has the right to be worshipped but Allah', Allah will save his property and his life from me, unless (he does something for which he receives legal punishment) justly, and his account will be with Allah?' "Abu Bakr said, "By Allah! I will fight whoever differentiates between prayers and Zakat as Zakat is the right to be taken from property (according to Allah's Orders). By Allah! If they refused to pay me even a kid they used to pay to Allah's Apostle, I would fight with them for withholding it." `Umar said, "By Allah: It was nothing, but I noticed that Allah opened Abu Bakr's chest towards the decision to fight, therefore I realized that his decision was right."

The Prophet appointed a man from the tribe of Bani Asad, called Ibn Al-Utabiyya to collect the Zakat. When he returned (with the money) he said (to the Prophet), "This is for you and this has been given to me as a gift." The Prophet stood up on the pulpit (Sufyan said he ascended the pulpit), and after glorifying and praising Allah, he said, "What is wrong with the employee whom we send (to collect Zakat from the public) that he returns to say, 'This is for you and that is for me?' Why didn't he stay at his father's and mother's house to see whether he will be given gifts or not? By Him in Whose Hand my life is, whoever takes anything illegally will bring it on the Day of Resurrection by carrying it over his neck: if it is a camel, it will be grunting: if it is a cow, it will be mooing: and if it is a sheep it will be bleating!" The Prophet then raised both his hands till we saw the whiteness of his armpits (and he said), "No doubt! Haven't I conveyed Allah's Message?" And he repeated it three times.

When Allah's Apostle died and Abu Bakr was elected as a Caliph after him, some of the Arabs reverted to disbelief, `Umar said to Abu Bakr, "How dare you fight the people while Allah's Apostle said, I have been ordered to fight the people till they say 'None has the right to be worshipped but Allah' And whoever says: None has the right to be worshipped but Allah.' waves his wealth and his life from me unless he deserves a legal punishment lusty, and his account will be with Allah! Abu Bakr said, "By Allah, I will fight him who discriminates between Zakat and prayers, for Zakat is the Compulsory right to be taken from the wealth By Allah, if they refuse to give me even a tying rope which they use to give to Allah's Apostle, I would fight them for withholding it." `Umar said, 'By Allah, It was nothing, except I saw that Allah had opened the chest of Abu Bakr to the fight, and I came to know for certain that was the truth."

Yahya related to me from Malik from Rabia ibn Abi Abd ar-Rahman from more than one source that the Messenger of Allah, may Allah bless him and grant him peace, assigned the mines of al Qabaliyya, which is in the direction of al-Fur, to Bilal ibn Harith al-Mazini, and nothing has been taken from them up to this day except zakat.

I took `Abdullah bin Abu Talha to Allah's Apostle to perform Tahnik for him. (Tahnik was a custom among the Muslims that whenever a child was born they used to take it to the Prophet who would chew a piece of date and put a part of its juice in the child's mouth). I saw the Prophet and he had an instrument for branding in his hands and was branding the camels of Zakat.

Allah's Apostle (p.b.u.h) said, "A man said that he would give something in charity. He went out with his object of charity and unknowingly gave it to a thief. Next morning the people said that he had given his object of charity to a thief. (On hearing that) he said, "O Allah! All the praises are for you. I will give alms again." And so he again went out with his alms and (unknowingly) gave it to an adulteress. Next morning the people said that he had given his alms to an adulteress last night. The man said, "O Allah! All the praises are for you. (I gave my alms) to an adulteress. I will give alms again." So he went out with his alms again and (unknowingly) gave it to a rich person. (The people) next morning said that he had given his alms to a wealthy person. He said, "O Allah! All the praises are for you. (I had given alms) to a thief, to an adulteress and to a wealthy man." Then someone came and said to him, "The alms which you gave to the thief, might make him abstain from stealing, and that given to the adulteress might make her abstain from illegal sexual intercourse (adultery), and that given to the wealthy man might make him take a lesson from it and spend his wealth which Allah has given him, in Allah's cause."

Allah's Apostle said, "The mortgaged animal can be used for riding as long as it is fed and the milk of the milch animal can be drunk according to what one spend on it. The one who rides the animal or drinks its milk should provide the expenditures."

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).

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.

Abu Dawud said: Jallalah means an animal which eats filth and impurities.

The Prophet (saws) forbade selling animals for animals when payment was to be made at a later date.

Yahya related to me from Malik from Amr ibn al-Harith from Ubayd ibn Fayruz from al-Bara ibn Azib that the Messenger of Allah, may Allah bless him and grant him peace, was asked what animals should be avoided as sacrifices. He indicated with his hand and said, "Four." Al-Bara pointed with his hand and said, "My hand is shorter than the hand of the Messenger of Allah, may Allah bless him and grant him peace. A lame animal whose lameness is evident, a one-eyed animal which is clearly one-eyed, an animal which is clearly ill, and an emaciated animal with no fat on it."

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)