Non-Zakatable Items of Jewelry, Bits of Gold and Silver, and Amber

10 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 pay zakat on this jewelry of theirs.

11 Yahya related to me from Malik from Nafi' that 'Abdullah ibn 'Umar used to adorn his daughters and slave-girls with gold jewellery and he did not take any zakat on their jewellery.

Malik said, " Anyone who has unminted gold or silver, or gold and silver jewellery which is not used for wearing, must pay zakat on it every year. It is weighed and one-fortieth is taken unless it falls short of twenty dinars of gold or two hundred dirhams of silver, in which case there is no zakat to pay. Zakat is paid only when jewellery is kept for purposes other than wearing. Bits of gold and silver or broken jewellery which the owner intends to mend to wear are in the same position as goods which are worn by their owner - no zakat has to be paid on them by the owner."

Malik said, " There is no zakat (to pay) on pearls, musk or amber."

17.6 Zakat on the Property of Orphans and Trading for Orphans

12 Yahya related to me from Malik that he had heard that 'Umar ibn al-Khattab said, " Trade with the property of orphans and then it will not be eaten away by zakat."

13 Yahya related to me from Malik from 'Abd ar-Rahman ibn al-Qasim that his father said, " 'A'isha used to look after me and one of my brothers - we were orphans - in her house, and she would take the zakat from our property."

14 Yahya related to me from Malik that he had heard that 'A'isha, the wife of the Prophet, may Allah bless him and grant him peace, used to give the property of the orphans that were in her house to whoever would use it to trade with on their behalf.

15 Yahya related to me from Malik that Yahya ibn Sa'id bought some property on behalf of his brother's sons who were orphans in his house, and that the property was sold afterwards for a great deal of profit.

Malik said, " There is no harm in using the property of orphans to trade with on their behalf if the one in charge of them has permission to do so. Furthermore, I do not think that he is subject to any liability."

Zakat on Inheritance

16 Yahya related to me that Malik said, " I consider that if a man dies and he has not paid zakat on his property then zakat is taken from the third of his property (from which he can make bequests), and the third is not exceeded and the zakat is given priority over bequests. In my opinion it is the same as if he had a debt, which is why I think it should be given priority over bequests."

Malik continued, " This applies if the deceased has asked for the zakat to be deducted. If the deceased has not asked for it to be deducted but his family do so then that is good, but it is not binding upon them if they do not do it."

Malik continued, " The sunna which we are all agreed upon is that zakat is not due from someone who inherits a debt (i.e. wealth that was owed to the deceased), or goods, or a house, or a male or female slave, until a year has elapsed over the price realised from whatever he sells (i.e. slaves or a house which are not zakatable) or over the wealth he inherits, from the day he sold the things or took possession of them."

Malik said, " The sunna with us is that zakat does not have to be paid on wealth that is inherited until a year has elapsed over it."

Zakat on Debts

17 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."

18 Yahya related to me from Malik from Ayyub ibn Abi Tamima as-Sakhtayani that 'Umar ibn 'Abd al-'Aziz, wrote an order that some property which one of his governors had collected unjustly be returned to its owner and that zakat be taken from it for the years that had passed. Then shortly afterwards he revised his order with a message that zakat should only taken from it once since it was not wealth in hand.

19 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 after that, 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 someone who owes a debt and has goods which are worth enough to pay off the debt, and who also has an amount of ready money which is zakatable, is that he pays 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."

17.9 Zakat on Merchandise

20 Yahya related to me from Malik from Yahya ibn Sa'id 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 their apparent 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 from them until the same time next year."

Malik said, " The position among us (in Madina) concerning goods with a constant turnover 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 that until a year has elapsed over it and then sells it, is that he only has to pay zakat on it at the time 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 then 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 that year or not."

17.10 Wealth which has been Hidden Away (Kanz)

21 Yahya related to me from Malik that 'Abdullah ibn Dinar said, " I heard 'Abdullah ibn 'Umar being asked what kanz was and he said, 'It is wealth on which zakat has not been paid.' "

22 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 that his wealth will take the form of a white-headed serpent with two black spots over its eyes which will seek him out until it has him in its power, saying, 'I am the wealth that you had hidden away.'"

17.11 Zakat on Livestock

23 Yahya related to me from Malik that he had read what 'Umar ibn al-Khattab had written about zakat, and in it he found:

In the name of Allah, the Merciful, the Compassionate

The Book of Zakat

On twenty-four camels or less zakat is paid in 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 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."

[In Abu Dawud and at-Tirmidhi]

Zakat on Cattle

24 Yahya related to me from Malik from Humayd ibn Qays al-Makki from Tawus al-Yamani that from thirty cows, Mu'adh ibn Jabal took one cow in its second year, and from forty cows, one cow in its third or fourth year, and when less than that (i.e. thirty cows) was brought to him he refused to take anything from it. He said, " I have not heard anything about it from the Messenger of Allah, may Allah bless him and grant him peace. When I meet him, I will ask him." But the Messenger of Allah, may Allah bless him and grant him peace, died before Mu'adh ibn Jabal returned.

Yahya said that Malik said, " The best that I have heard about someone who has sheep or goats with two or more shepherds in different places is that they are added together and the owner then pays the zakat on them. This is the same situation as a man who has gold and silver scattered in the hands of various people. He must add it all up and pay whatever zakat there is to pay on the sum total."

Yahya said that Malik spoke about a man who had both sheep and goats, saying that they were added up together for the zakat to be assessed, and if between them they came to a number on which zakat was due, he paid zakat on them. Malik added, " They are all considered as a single category as 'sheep', and in 'Umar al-Khattab's letter it says, 'On grazing sheep and goats, if they come to forty or more, one ewe.'"

Malik said, " If there are more sheep than goats and their owner only has to pay one ewe, the zakat collector takes the ewe from the sheep. If there are more goats than sheep, he takes it from the goats. If there is an equal number of sheep and goats, he takes the ewe from whichever kind he wishes."

Yahya said that Malik said, " Similarly, Dromedary and Bactrian camels are added up together in order to assess the zakat that the owner has to pay. They are all considered as camels. If there are more Dromedaries than Bactrians and the owner only has to pay one camel, the zakat collector takes it from the Dromedaries. If, however, there are more Bactrian camels he takes it from those. If there is an equal number of both, he takes the camel from whichever kind he wishes."

Malik said, " Similarly, cows and water buffalo are added up together and are all considered as cattle. If there are more cows than water buffalo and the owner only has to pay one cow, the zakat collector takes it from the cows. If there are more water buffalo, he takes it from them. If there is an equal number of both, he takes the cow from whichever kind he wishes. So if zakat is necessary, it is assessed taking both kinds as one group."

Yahya said that Malik said, " No zakat is due from anyone who comes into possession of livestock, whether camels or cattle or sheep and goats, until a year has elapsed over them from the day he acquired them, unless he already has in his possession a zakatable number of livestock (i.e. five camels, or thirty cattle, or forty sheep and goats). If he already has five camels, or thirty cattle, or forty sheep and goats, and he then acquires additional camels, or cattle, or sheep and goats, either by trade, or gift, or inheritance, he must pay zakat on them when he pays zakat on the livestock he already has, even if a year has not elapsed over the acquisition. And even if the additional livestock that he acquires has had zakat taken from it the day before he bought it or the day before he inherited it, he must still pay zakat on it when he pays zakat on the livestock he already has."

Yahya said that Malik said, " This is the same situation as someone who has some silver on which he pays zakat and then uses to buy some goods with from somebody else. He then has to pay zakat on those goods when he sells them. It could be that one man will have to pay zakat on them one day, and by the following day the other man will also have to pay."

Malik said about the case of a man who had sheep and goats which did not reach the zakatable amount and who then bought or inherited an additional number of sheep and goats well above the zakatable amount, that he did not have to pay zakat on all his sheep and goats until a year had elapsed over them from the day he acquired the new animals, whether he bought them or inherited them. This was because none of the livestock that a man had, whether it be camels, or cattle, or sheep and goats, was counted as a zakatable amount (nisab) until there was enough of any one kind for him to have to pay zakat on it. This was the nisab which was used for assessing the zakat on what the owner had additionally acquired, whether it were a large or small amount of livestock.

Malik said, " If a man has enough camels, or cattle, or sheep and goats, for him to have to pay zakat on each kind, and then he acquires another camel, or cow, or sheep, or goat, it must be included with the rest of his animals when he pays zakat on them."

Yahya said that Malik said, " This is what I like most out of what I heard about the matter."

Malik said about the case of a man who does not have the animal required of him for the zakat, " If it is a two-year-old she-camel that he does not have, a three-year-old male camel is taken instead. If it is a three or four or five-year-old she-camel that he does not have, then he must buy the required animal so that he gives the collector what is due. I do not like it if the owner gives the collector the equivalent value."

Malik said about camels used for carrying water and cattle used for working water-wheels or ploughing, " I think that zakat is paid on all such animals when zakat is due on them."

17.13 Zakat of Associates

25 Yahya said that Malik said concerning two associates, " If they share the same herdsman, one male animal, the same pasture and the same watering-place, then the two men are associates as long as each one of them can distinguish 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 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, they 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, " Animals which are 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, 'Animals which are 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. They are forbidden to do that.

" 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. They are forbidden to do that. And thus it is said, 'Animals which are 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."

17.14 Counting Lambs and Kids when Assessing Zakat

26 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 rams. You take 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 new-born 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 (new-born) 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 someone 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."

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