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."

(the slave of Ibn `Abbas) Allah's Apostle said to Mu`adh when he sent him to Yemen, "You will go to the people of the Scripture. So, when you reach there, invite them to testify that none has the right to be worshipped but Allah, and that Muhammad is His Apostle. And if they obey you in that, tell them that Allah has enjoined on them five prayers in each day and night. And if they obey you in that tell them that Allah has made it obligatory on them to pay the Zakat which will be taken from the rich among them and given to the poor among them. If they obey you in that, then avoid taking the best of their possessions, and be afraid of the curse of an oppressed person because there is no screen between his invocation and Allah."

Allah's Apostle said to Mu`adh bin Jabal when he sent him to Yemen. "You will come to the people of Scripture, and when you reach them, invite them to testify that none has the right to be worshipped except Allah and that Muhammad is His Apostle. And if they obey you in that, then tell them that Allah has enjoined on them five prayers to be performed every day and night. And if they obey you in that, then tell them that Allah has enjoined on them Sadaqa (i.e. rak`at) to be taken from the rich amongst them and given to the poor amongst them. And if they obey you in that, then be cautious! Don't take their best properties (as Zakat) and be afraid of the curse of an oppressed person as there is no screen between his invocation and Allah.

When the Prophet sent Mu`adh to Yemen, he said to him, "You are going to a nation from the people of the Scripture, so let the first thing to which you will invite them, be the Tauhid of Allah. If they learn that, tell them that Allah has enjoined on them, five prayers to be offered in one day and one night. And if they pray, tell them that Allah has enjoined on them Zakat of their properties and it is to be taken from the rich among them and given to the poor. And if they agree to that, then take from them Zakat but avoid the best property of the people."

When Allah's Apostle (p.b.u.h) sent Mu`adh to Yemen, he said (to him), "YOU are going to people of a (Divine) Book. First of all invite them to worship Allah (alone) and when they come to know Allah, inform them that Allah has enjoined on them, five prayers in every day and night; and if they start offering these prayers, inform them that Allah has enjoined on them, the Zakat. And it is to be taken from the rich amongst them and given to the poor amongst them; and if they obey you in that, take Zakat from them and avoid (don't take) the best property of the people as Zakat."

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

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

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

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

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

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

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

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

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

If a man owns various pieces ...

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

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

Yahya related to me from Malik 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 ...

I saw `Umar bin Al-Khattab a few days before he was stabbed in Medina. He was standing with Hudhaifa bin Al-Yaman and `Uthman bin Hunaif to whom he said, "What have you done? Do you think that you have imposed more taxation on the land (of As-Swad i.e. 'Iraq) than it can bear?" They replied, "We have imposed on it what it can bear because of its great yield." `Umar again said, "Check whether you have imposed on the land what it can not bear." They said, "No, (we haven't)." `Umar added, "If Allah should keep me alive I will let the widows of Iraq need no men to support them after me." But only four days had elapsed when he was stabbed (to death ). The day he was stabbed, I was standing and there was nobody between me and him (i.e. `Umar) except `Abdullah bin `Abbas. Whenever `Umar passed between the two rows, he would say, "Stand in straight lines." When he saw no defect (in the rows), he would go forward and start the prayer with Takbir. He would recite Surat Yusuf or An-Nahl or the like in the first rak`a so that the people may have the time to Join the prayer. As soon as he said Takbir, I heard him saying, "The dog has killed or eaten me," at the time he (i.e. the murderer) stabbed him. A non-Arab infidel proceeded on carrying a double-edged knife and stabbing all the persons he passed by on the right and left (till) he stabbed thirteen persons out of whom seven died. When one of the Muslims saw that, he threw a cloak on him. Realizing that he had been captured, the non-Arab infidel killed himself, `Umar held the hand of `Abdur-Rahman bin `Auf and let him lead the prayer. Those who were standing by the side of `Umar saw what I saw, but the people who were in the other parts of the Mosque did not see anything, but they lost the voice of `Umar and they were saying, "Subhan Allah! Subhan Allah! (i.e. Glorified be Allah)." `Abdur-Rahman bin `Auf led the people a short prayer. When they finished the prayer, `Umar said, "O Ibn `Abbas! Find out who attacked me." Ibn `Abbas kept on looking here and there for a short time and came to say. "The slave of Al Mughira." On that `Umar said, "The craftsman?" Ibn `Abbas said, "Yes." `Umar said, "May Allah curse him. I did not treat him unjustly. All the Praises are for Allah Who has not caused me to die at the hand of a man who claims himself to be a Muslim. No doubt, you and your father (Abbas) used to love to have more non-Arab infidels in Medina." Al-Abbas had ...

Yahya said from Malik from Yahya ibn Said that Bushayr ibn Yasar informed him that Abdullah ibn Sahl al-Ansari and Muhayyisa ibn Masud went out to Khaybar, and they separated on their various businesses and Abdullah ibn Sahl was killed. Muhayyisa, and his brother Huwayyisa and Abd ar-Rahman ibn Sahl went to the Prophet, may Allah bless him and grant him peace, and Abd ar-Rahman began to speak before his brother. The Messenger of Allah, may Allah bless him and grant him peace, said, "The older first, the older first.

Therefore Huwayyisa and then Muhayyisa spoke and mentioned the affair of Abdullah ibn Sahl. The Messenger of Allah, may Allah bless him and grant him peace, said to them, "Do you swear with fifty oaths and claim the blood-money of your companion or the life of the murderer?" They said, "Messenger of Allah, we did not see it and we were not present." The Messenger of Allah, may Allah bless him and grant him peace, said, "Will you acquit the jews for fifty oaths?' They said, "Messenger of Allah, how can we accept the oaths of a people who are kafirun?"

Yahya ibn Said said, "Bushayr ibn Yasar claimed that the Messenger of Allah, may Allah bless him and grant him peace, paid the blood-money from his own property."

Malik said, "The generally agreed on way of doing things in our community and that which I heard from whoever I am content with, concerning the oath of qasama, and upon which the past and present imams agree, is that those who claim revenge begin with the oaths and swear. The oath for revenge is only obligatory in two situations. Either the slain person says, 'My blood is against so-and-so,' or the relatives entitled to the blood bring a partial proof of it that is not irrefutable against the one who is the object of the blood-claim. This obliges taking an oath on the part of those who claim the blood against those who are the object of the blood-claim. With us, swearing is only obliged in these two situations."

Malik said, "That is the sunna in which there is no dispute with us and which is still the behaviour of the people. The people who claim blood begin the swearings, whether it is an intentional killing or an accident."

Malik said, "The Messenger of Allah, may Allah bless him and grant him peace, began with Banu Harith in the case of the killing of their kinsman murdered at Khaybar."

Malik said, "If those who make the claim swear, they deserve the blood of their kinsman and ...

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."

Sulaiman bin Buraidah reported on the authority of his father. When the Apostle of Allaah(saws) appointed a Commander over an Army or a detachment, he instructed him to fear Allaah himself and consider the welfare of the Muslims who were with him. He then said “When you meet the polytheists who are your enemy, summon them tone of three things and accept whichever of them they are willing to agree to, and refrain from them. Summon them to Islam and if they agree, accept it from them and refrain from them. Then summon them to leave their territory and transfer to the abode of the Emigrants and tell them that if they do so, they will have the same rights and responsibilities as the Emigrants, but if they refuse and choose their own abode, tell them that they will be like the desert Arabs who are Muslims subject to Allaah’s jurisdiction which applies to the believers, but will have no spoil or booty unless they strive with the Muslims. If they refuse demand jizyah (poll tax) from them, if they agree accept it from them and refrain from them. But if they refuse, seek Alaah’s help and fight with them. When you invade the fortress and they (its people) offer to capitulate and have the matter referred to Allaah’s jurisdiction, do not grant this, for you do not know whether or not you will hit on Allaah’s jurisdiction regarding them. But let them capitulate and have the matter refereed to your jurisdiction and make a decision about them later on as you wish.

Sufyan (bin ‘Uyainah) said thah ‘Alqamah said “I mentioned this tradition to Muqatil bin Habban, He said “Muslim narrated it to me.” Abu Dawud said “He is Ibn Haidam narrated from Al Nu’man in Muqqarin from the Prophet (saws) like the tradition of Sulaiman bin Buraidah.

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

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

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

The Prophet (saws) said: I am commanded to fight with men till they testify that there is no god but Allah, and that Muhammad is His servant and His Apostle, face our qiblah (direction of prayer), eat what we slaughter, and pray like us. When they do that, their life and property are unlawful for us except what is due to them. They will have the same rights as the Muslims have, and have the same responsibilities as the Muslims have.

Once `Abdullah bin Mas`ud delivered a sermon before us and said, "By Allah, I learnt over seventy Suras direct from Allah's Apostle . By Allah, the companions of the Prophet came to know that I am one of those who know Allah's Book best of all of them, yet I am not the best of them." Shaqiq added: I sat in his religious gathering and I did not hear anybody opposing him (in his speech).

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, ...

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.