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 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 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 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."

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."

Allah's Apostle said, "We (Muslims) are the last (to come) but will be the foremost on the Day of Resurrection." The narrators of this Hadith said: Allah said (to man), 'Spend (in charity), for then I will compensate you (generously).' "

Malik said, "In my opinion, and Allah knows best, nothing is taken from what comes out of mines until what comes out of them reaches a value of twenty gold dinars or two hundred silver dirhams. When it reaches that amount there is zakat to pay on it where it is on the spot. Zakat is levied on anything over that, according to how much of it there is as long as there continues to be a supply from the mine. If the vein runs out, and then after a while more becomes obtainable, the new supply is dealt with in the same way as the first, and payment of zakat on it is begun on it as it was begun on the first.

Malik said, "Mines are dealt with like crops, and the same procedure is applied to both. Zakat is deducted from what comes out of a mine on the day it comes out, without waiting for a year, just as a tenth is taken from a crop at the time it is harvested, without waiting for a year to elapse over it."

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."

Rabi'ah reported on the authority of more than one person saying: The Messenger of Allah (saws) assigned as a fief to Bilal ibn al-Harith al-Muzani the mines of al-Qabaliyyah which is in the neighbourhood of al-Fur', and only zakat is levied on those mines up to the present day.

The Prophet said, "No doubt, it is better for a person to take a rope and proceed in the morning to the mountains and cut the wood and then sell it, and eat from this income and give alms from it than to ask others for something."

Allah's Apostle said, "My heirs will not inherit a Dinar or a Dirham (i.e. money), for whatever I leave (excluding the adequate support of my wives and the wages of my employees) is given in charity."

The Prophet did not leave anything behind him after his death except a white mule, his arms and a piece of land which he left to be given in charity.

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."

Al-Abbas asked the Prophet (saws) about paying the sadaqah (his zakat) in advance before it became due, and he gave permission to do that.

Abu Dawud said: This tradition has also been transmitted by Hushaim through a different chain of narrators. The version of Hushaim is more sound.

The Messenger of Allah (saws) wrote a letter about sadaqah (zakat) but he died before he could send it to his governors. He had kept it with his sword. So AbuBakr acted upon it till he died, and then Umar acted upon it till he died.

It contained: "For five camels one goat is to be given; for ten camels two goats are to be given; for fifteen camels three goats are to be given; for twenty camels four goats are to be given; for twenty-five to thirty-five camels a she-camel in her second year is to be given. If the number exceeds by one up to seventy camels, a she-camel in her fourth year is to be given; if they exceed by one up to seventy-five camels, a she-camel in her fifth year is to be given; if they exceed by one up to ninety camels, two she-camels in their third year are to be given; if they exceed by one up to one hundred and twenty, two she-camels in their fourth year are to be given. If the camels are more than this, a she-camel in her fourth year is to be given for every fifty camels, and a she-camel in her third year is to be given for every forty camels.

For forty to one hundred and twenty goats one goat is to be given; if they exceed by one up to two hundred, two goats are to be given. If they exceed by one up to three hundred, three goats are to be given; if the goats are more than this, one goat for every hundred goats is to be given. Nothing is payable until they reach one hundred. Those which are in one flock are not to be separated, and those which are in separate flocks are not be brought together from fear of sadaqah (zakat). Regarding that which belongs to two partners, they can make claims for restitution from each other with equity. An old goat and a defective one are not to be accepted as sadaqah (zakat)."

Az-Zuhri said: When the collector comes, the goats will be apportioned into three flocks: one containing bad, the second good, and the third moderate. The collector will take zakat from the moderate. Az-Zuhri did not mention the cows (to be apportioned in three flocks).

The Messenger of Allah (saws) commissioned me as a collector of zakat. I visited a man. When he had collected his property of camels, I found that a she-camel in her second year was due from him.

I said to him: Pay a she-camel in her second year, for she is to be paid as sadaqah (zakat) by you.

He said: That one is not worthy of milking and riding. Here is another she-camel which is young, grand and fat. So take it.

I said to him: I shall not take an animal for which I have not been commanded. The Messenger of Allah (saws) is here near to you. If you like, go to him, and present to him what you presented to me. Do that; if he accepts it from you, I shall accept it; if he rejects it, I shall reject it.

He said: I shall do it. He accompanied me and took with him the she-camel which he had presented to me. We came to the Messenger of Allah (saws). He said to him: Prophet of Allah, your messenger came to me to collect zakat on my property. By Allah, neither the Messenger of Allah nor his messenger has ever seen my property before. I gathered my property (camels), and he estimated that a she-camel in her second year would be payable by me. But that has neither milk nor is it worth riding. So I presented to him a grand young she-camel for acceptance as zakat. But he has refused to take her. Look, she is here; I have brought her to you, Messenger of Allah. Take her.

The Messenger of Allah (saws) said: That is what is due from you. If you give voluntarily a better (animal) Allah will give a reward to you for it. We accept her from you.

She is here, Messenger of Allah; I have brought her to you. So take her. The Messenger of Allah (saws) then ordered me to take possession of it, and he prayed for a blessing on his property.

Yahya related to me from Malik from Ibn Shihab from as-Sa'ib ibn Yazid that Uthman ibn Affan used to say, "This is the month for you to pay your zakat. If you have any debts then pay them off so that you can sort out your wealth and take the zakat from it."

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 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)."

Maliksaid, "Payment of all types of kaffara, of zakat al-fitr and of the zakat on grains for which a tenth or a twentieth is due, is made using the smaller mudd, which is the mudd of the Prophet, may Allah bless him and grant him peace, except in the case of dhihar divorce, when the kaffara is paid using the mudd of Hisham, which is the larger mudd."

Abu Dawud said: This has also been transmited by Abu al-Walid from Sulaiman bin Kathir from Az-Zuhri.

Allah's Apostle said, "Give (in charity) and do not give reluctantly lest Allah should give you in a limited amount; and do not withhold your money lest Allah should withhold it from you."

from his father from his grandfather that the Prophet said, "Every Muslim has to give in charity." The people asked, "O Allah's Prophet! If someone has nothing to give, what will he do?" He said, "He should work with his hands and benefit himself and also give in charity (from what he earns)." The people further asked, "If he cannot find even that?" He replied, "He should help the needy who appeal for help." Then the people asked, "If he cannot do that?" He replied, "Then he should perform good deeds and keep away from evil deeds and this will be regarded as charitable deeds."

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

The Prophet did not leave behind him after his death, anything except his arms, his white mule, and a piece of land at Khaibar which he left to be given in charity .

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."

"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."