Allah's Apostle (p.b.u.h) appointed a man called Ibn Al-Lutbiya, from the tribe of Al-Asd to collect Zakat from Bani Sulaim. When he returned, (after collecting the Zakat) the Prophet checked the account with him.

That Abu Bakr wrote for him, Zakat regulations which Allah's Apostle had made compulsory, and wrote that one should neither collect various portions (of the property) nor divide the property into various portions in order to avoid paying Zakat.

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."

Allah's Apostle (p.b.u.h) ordered (a person) to collect Zakat, and that person returned and told him that Ibn Jamil, Khalid bin Al-Walid, and `Abbas bin `Abdul Muttalib had refused to give Zakat." The Prophet said, "What made Ibn Jamil refuse to give Zakat though he was a poor man, and was made wealthy by Allah and His Apostle ? But you are unfair in asking Zakat from Khalid as he is keeping his armor for Allah's Cause (for Jihad). As for `Abbas bin `Abdul Muttalib, he is the uncle of Allah's Apostle (p.b.u.h) and Zakat is compulsory on him and he should pay it double."

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.

The Messenger of Allah (saws) commanded to estimate vines (for collecting zakat) as palm-trees are estimated. The zakat is to be paid in raisins as the zakat on palm trees is paid in dried dates.

The version of ‘Uthman adds “Even if you are wronged”. Abu Kamil said in this version “Jarir said No collector of zakat returned from me since I heard this from the Messenger of Allah(saws), but he was pleased with me.”

The Prophet appointed a man from the tribe of Al-Azd, called Ibn 'Utbiyya for collecting the Zakat. When he returned he said, "This (i.e. the Zakat) is for you and this has been given to my as a present." The Prophet said, "Why hadn't he stayed in his father's or mother's house to see whether he would be given presents or not? By Him in Whose Hands my life is, whoever takes something from the resources of the Zakat (unlawfully) will be carrying it on his neck on the Day of Resurrection; if it be a camel, it will be grunting; if a cow, it will be mooing; and if a sheep, it will be bleating." The Prophet then raised his hands till we saw the whiteness of his armpits, and he said thrice, "O Allah! Haven't I conveyed Your Message (to them)?"

I heard the Messenger of Allah (saws) say: The official who collects sadaqah (zakat) in a just manner is like him who fights in Allah's path till he returns home.

Yahya related to me from Malik from Nafi that Abdullah ibn Umar used to send the zakat al-fitr to the one with whom it was collected together two or three days before the day of breaking the fast.

Once Allah's Apostle came out while Bilal was accompanying him. He went towards the women thinking that they had not heard him (i.e. his sermon). So he preached them and ordered them to pay alms. (Hearing that) the women started giving alms; some donated their ear-rings, some gave their rings and Bilal was collecting them in the corner of his garment.

Allah's Apostle employed an employee (to collect Zakat). The employee returned after completing his job and said, "O Allah's Apostle! This (amount of Zakat) is for you, and this (other amount) was given to me as a present." The Prophet said to him, "Why didn't you stay at your father's or mother's house and see if you would be given presents or not?" Then Allah's Apostle got up in the evening after the prayer, and having testified that none has the right to be worshipped but Allah and praised and glorified Allah as He deserved, he said, "Now then ! What about an employee whom we employ and then he comes and says, 'This amount (of Zakat) is for you, and this (amount) was given to me as a present'? Why didn't he stay at the house of his father and mother to see if he would be given presents or not? By Him in Whose Hand Muhammad's soul is, none of you will steal anything of it (i.e. Zakat) but will bring it by carrying it over his neck on the Day of Resurrection. If it has been a camel, he will bring it (over his neck) while it will be grunting, and if it has been a cow, he will bring it (over his neck), while it will be mooing; and if it has been a sheep, he will bring it (over his neck) while it will be bleeding." The Prophet added, "I have preached you (Allah's Message)." Abu Humaid said, "Then Allah's Apostle raised his hands so high that we saw the whiteness of his armpits."

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.

Ibn `Abbas was asked, "Did you offer the Id prayer with the Prophet?" He said, "Yes, had it not been for my close relation to the Prophet, I would not have performed it (with him) because of my being too young The Prophet came to the mark which is near the home of Kathir bin As-Salt and offered the Id prayer and then delivered the sermon. I do not remember if any Adhan or Iqama were pronounced for the prayer. Then the Prophet ordered (the women) to give alms, and they started stretching out their hands towards their ears and throats (giving their ornaments in charity), and the Prophet ordered Bilal to go to them (to collect the alms), and then Bilal returned to the Prophet.

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)."

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!"

When Abu Bakr; sent me to (collect the Zakat from) Bahrain, he wrote to me the following:-- (In the name of Allah, the Beneficent, the Merciful). These are the orders for compulsory charity (Zakat) which Allah's Apostle had made obligatory for every Muslim, and which Allah had ordered His Apostle to observe: Whoever amongst the Muslims is asked to pay Zakat accordingly, he should pay it (to the Zakat collector) and whoever is asked more than that (what is specified in this script) he should not pay it; for twenty-four camels or less, sheep are to be paid as Zakat; for every five camels one sheep is to be paid, and if there are between twenty-five to thirty-five camels, one Bint Makhad is to be paid; and if they are between thirty-six to forty-five (camels), one Bint Labun is to be paid; and if they are between forty-six to sixty (camels), one Hiqqa is to be paid; and if the number is between sixty-one to seventy-five (camels), one Jadha is to be paid; and if the number is between seventy-six to ninety (camels), two Bint Labuns are to be paid; and if they are from ninety-one to one-hundredand twenty (camels), two Hiqqas are to be paid; and if they are over one-hundred and-twenty (camels), for every forty (over one-hundred-and-twenty) one Bint Labun is to be paid, and for every fifty camels (over one-hundred-and-twenty) one Hiqqa is to be paid; and who ever has got only four camels, has to pay nothing as Zakat, but if the owner of these four camels wants to give something, he can. If the number of camels increases to five, the owner has to pay one sheep as Zakat. As regards the Zakat for the (flock) of sheep; if they are between forty and one-hundred-and-twenty sheep, one sheep is to be paid; and if they are between one-hundred-and-twenty to two hundred (sheep), two sheep are to be paid; and if they are between two-hundred to three-hundred (sheep), three sheep are to be paid; and for over three-hundred sheep, for every extra hundred sheep, one sheep is to be paid as Zakat. And if somebody has got less than forty sheep, no Zakat is required, but if he wants to give, he can. For silver the Zakat is one-fortieth of the lot (i.e. 2.5%), and if its value is less than two-hundred Dirhams, Zakat is not required, but if the owner wants to pay he can.'

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."

Dates used to be brought to Allah's Apostle immediately after being plucked. Different persons would bring their dates till a big heap collected (in front of the Prophet). Once Al-Hasan and Al-Husain were playing with these dates. One of them took a date and put it in his mouth. Allah's Apostle looked at him and took it out from his mouth and said, "Don't you know that Muhammad's offspring do not eat what is given in charity?"

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.

I said: My father has sent me to you to collect zakat from you. He asked: What kind of animals will you take, my nephew? I replied: We shall select the sheep and examine their udders. He said: My nephew, I shall narrate a tradition to you. I lived on one of these steppes during the time of the Messenger of Allah (saws) along with my sheep. Two people riding a camel came to me.

They said to me: We are messengers of the Messenger of Allah (saws), sent to you so that you may pay the sadaqah (zakat) on your sheep.

I asked: What is due from me for them?

They said: One goat. I went to a goat which I knew was full of milk and fat, and I brought it to them.

They said: This is a pregnant goat. The Messenger of Allah (saws) prohibited us to accept a pregnant goat.

I asked: What will you take then? They said: A goat in its second year or a goat in its third year. I then went to a goat which had not given birth to any kid, but it was going to do so. I brought it to them.

They said: Give it to us. They took it on the camel and went away.

Abu Dawud said: Abu 'Asim transmitted this tradition from Zakariyya. He said: Muslim bin Shu'bah is a narrator in the chain of this tradition as reported by the narrator Rawh.

This tradition has also been narrated by Zakariyya bin Ishaq through his chain of narrators. In this version Muslim bin Shu'bah said: Shafi' means a goat which has a baby in its womb.

Allah's Apostle appointed a man called Ibn Al-Lutabiyya to collect the Zakat from Bani Sulaim's tribe. When he returned, the Prophet called him to account. He said (to the Prophet, 'This is your money, and this has been given to me as a gift." On that, Allah's Apostle said, "Why didn't you stay in your father's and mother's house to see whether you will be given gifts or not if you are telling the truth?" Then the Prophet addressed us, and after praising and glorifying Allah, he said: "Amma Ba'du", I employ a man from among you to manage some affair of what Allah has put under my custody, and then he comes to me and says, 'This is your money and this has been given to me as a gift. Why didn't he stay in his father's and mother's home to see whether he will be given gifts or not? By Allah, not anyone of you takes a thing unlawfully but he will meet Allah on the Day of Resurrection, carrying that thing. 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 the whiteness of his armpits became visible, and he said, "O Allah! Haven't I have conveyed (Your Message)?" The narrator added: My eyes witnessed and my ears heard (that Hadith).