The guardian of a child or of a mentally retarded person must pay zakah on his behalf from his property if it constitutes a nisab.

'Amr ibn Shu'aib reported from his father backed up by a chain of sources going back to 'Abdullah ibn 'Amr that the Messenger of Allah, upon whom be peace, said: "One who becomes the guardian of an orphan with property must trade on his behalf and not leave it passive in order to avoid depletion of the property by sadaqah."

However, this hadith has a weak link. Still, al-Hafiz affirms that: "There is a similar hadith of the mursal type in the compilation of ash-Shaf'i, who confirmed that it is considered a sound one. 'Aishah used to set aside zakah for the orphans who were under her protection."

At-Tirmidhi concludes that: "Jurists differ on this issue. More than one companion of the Prophet, upon whom be peace, said that zakah may be taken from an orphan's property. Among these are: 'Umar, 'Ali, 'Aishah, and Ibn 'Umar. This view is also supported by Malik, ash-Shaf'i, Ahmad, and Ishaq. Another group, including Sufyan and Ibn al-Mubarak, hold that: 'Zakah should not be taken out of an orphan's property.' "

Whoever has property must pay its proper zakah. If the property is indebted, he may first pay off his debt, then in case the remainder is enough to constitute a nisab, he must pay zakah. If he does not hold the nisab, he does not have to pay it since he is poor. The Messenger of Allah, upon whom be peace, said: "Only the wealthy are required to give charity." This hadith is related by Ahmad and al-Bukhari. The latter records it in mu'allaq form. The Prophet also said: "Zakah is levied on the rich and paid to the poor." It is all the same, whether he is indebted to Allah or to man, because one hadith states: "Allah's debt is more deserving of fulfillment."

As an obligation upon Muslims, zakah is one of the essential requirements of Islam. If somebody disputed its obligation, he would be outside of Islam, and could legally be killed for his unbelief unless he was a new Muslim and could be excused for his ignorance.

As for the one who refrains from paying it without denying its obligation, he would be guilty of committing a sin. Yet, this act does not place him outside of Islam. It is the ruler's duty to take zakah from the defaulter by force and rebuke him, provided he does not collect more than the stipulated amount. However, in the views of Ahmad and ash-Shaf'i (in his earlier opinion) the ruler could take half of the defaulter's money, in addition to the calculated amount of zakah, as a punishment. This view is based on what Ahmad, anNasa'i, Abu Dawud, al-Hakim, and al-Baihaqi have recorded from Bahz ibn Hakim all the way back to his grandfather who said: "I heard the Messenger of Allah, upon whom be peace, say: 'Whether the camels of the zakah payer are grown or baby camels, it makes no difference in his reward if he gave them willingly. (However,) if someone refrains from paying it, it will be taken from him along with half his property, for it is a right of our Lord, the Blessed and the Exalted, not a right of the house of Muhammad.'"

Asked about its chain, Ahmad ruled it good (hassan). Of Bahz, al-Hakim says: "His traditions are authentic." Ash-Shaf'i, as alBaihaqi says, did not include it for fiqhi consideration because . . . "this hadith is not confirmed by the scholars of hadith."

If some people refrain from paying zakah knowing that it is due and that they can afford to pay, they should be fought until they yield and pay. Al-Bukhari and Muslim report that Ibn 'Umar heard the Prophet say: "I have been ordered to fight people until they say that none has the right to be worshipped but Allah, and that Muhammad is His Messenger, and they uphold the prayers, and pay the zakah. If they do this, their lives and properties will be safe, except for what is due to Islam, and their accounts are with Allah."

Abu Hurairah is reported to have said: "When Allah's Messenger, upon whom be peace, died and Abu Bakr succeeded him as caliph, some Arabs apostasized, causing Abu Bakr to declare war upon them. 'Umar said to him: 'Why must you fight these men?', especially when there is a ruling of the Prophet, upon whom be peace: 'I have been called to fight men until they say that none has the right to be worshipped but Allah, and whoever said it has saved his life and property from me except when a right is due in them, and his account will be with Allah.' Abu Bakr replied: 'By Allah! I will fight those who differentiate between salah and zakah because zakah is the due on property. By Allah! If they withheld even a young she-goat ( 'anaq) that they used to pay at the time of Allah's Messenger, upon whom be peace, I would fight them.' Then 'Umar said: 'By Allah! It was He who gave Abu Bakr the true knowledge to fight, and later I came to know that he was right.' "

The same hadith narrated by Muslim, Abu Dawud, and atTirmidhi has the following variant: "If they witheld the 'iqal, the rope of the camel," instead of "'anaq, young she-goat."

Zakah must be paid immediately at its due time. Deferring payment of zakah is prohibited, unless the payer for some valid reason cannot pay it on time. In such a case, he may wait until he is able to pay it. It is related by Ahmad and al-Bukhari that 'Uqbah ibn al-Harith said: "Once I performed the 'asr prayer with the Prophet, upon whom be peace. When he concluded the prayer, he hurriedly went to his house and retumed immediately. Noticing the amazed faces, he said: 'I left at home a piece of gold which was meant for sadaqah, and I did not want to let it remain a night in my house, so I ordered it to be distributed.'"

Ash-Shaf'i and al-Bukhari (the latter in his Tarikh) relate from 'Aishah that the Prophet, upon whom be peace, said: "Whenever sadaqah which is payable is mixed with a property, it will destroy that property." The same hadith is related by al-Humaydi with this addition: "If you have to pay sadaqah which is payable, then it must be set aside, or the unlawful [property] will destroy the lawful one."

It is permissible for zakah to be paid for even two years in advance. Al-Zuhri did not see any problem in paying his zakah before the hawl. Al-Hasan was once asked if a man who had paid his zakah for three years in advance fulfilled his obligation. Al-Hasan answered in the affirmative. Of this view, ash-Shaukani said: "This was the view of ash-Shaf'i, Ahmad, and Abu Hanifah. It was supported by al-Hadi and al-Qasim." Al-Mu'ayyad-billah also subscribes to this opinion as being better, but he says that Malik, Rabi'ah, Sufyan ath-Thauri, Dawud, Abu 'Ubayd ibn al-Harith, and an-Nasir (who comes from the Prophet's family) held that one's obligation is not discharged if the zakah is paid before the expiration of the year. They formulated their stance on the Prophet's hadith, already mentioned, which makes the zakah mandatory for the payer only when he has his possessions for a year. However, this does not invalidate the view of those who maintain that paying zakah in advance is lawful, for undeniably the obligation of zakah is associated with the expiry of one full year. The difference is only on the point of whether one's obligation is discharged if the zakah is paid before the year has expired." Ibn Rushd sums up the subject: "The controversy arises from the question whether it is an act of worship or an obligation owed to the poor. The group which considers it an act of worship, like salah (prayers), does not agree that it should be paid before its time. On the other hand, the group which views it as similar to the case of deferred obligatory dues approves its voluntary payment in advance." In support of his view, ashShaf'i relates a hadith from 'Ali that the Prophet, upon whom be peace, asked for al-'Abbas' sadaqah before its due date.

Zakah must be paid by every Muslim who has a nisab, which is the minimum of one's holdings liable to zakah. The nisab is conditioned by the following:

• Zakah should be paid on any amount of money remaining after meeting the expenses for such necessities as food, clothes, housing, vehicles and craft machines.
• A complete year of Islamic calendar should pass, starting from the very day of the nisab's possession, without any decrease during the year. In case of its decrease (being less than nisab), the year count (hawl;) starts from the day of the nisab completion.

Commenting on the issue, an-Nawawi said: "In our view and the views of Malik, Ahmad, and the majority of scholars, the amount of property liable for payment of zakah, such as gold, silver, or cattle, is tied to the completion of nisab through the turn of a whole year. If the nisab decreases in any time of the year, [the counting of] the year discontinues. Later, if the nisab is completed, the year count is resumed from the time of its completion."

On the same subject, Abu Hanifah holds: "What matters isthe availability of nisab at the beginning and end of the year. Its decrease at any time in between does not matter, even though the zakah payer had two hundred dirhams and he lost all but one dirham during the year, or if he had forty sheep, all of which died except for one during the year. If, at the end of the year, he had two hundred dirhams, or forty sheep, then he must pay zakah on all of that. This condition is not applicable to the zakah of plantations and fruits, for their zakah should be paid on the harvest day. Allah, the Exalted One, says: 'And pay the due thereof upon the harvest day' [alA'raf 142]."

Al-'Abdari elaborated that: "The holdings subject to zakah are of two kinds. The first kind grows by itself: crops and fruits. The second kind is used for growing and production: money, merchandise, and cattle. In the former case, zakah should be paid at the time of harvest. In the latter case, it should be paid at the end of the haul. This was the opinion of all jurists as reported in anNawawi's al-Majrnu'."

If a person dies before he pays zakah, then it must be taken from his estate.

According to ash-Shaf'i, Ahmad, Ishaq, and Abu Thaur, it is obligatory that zakah be paid from the property of the deceased, and this payment receives preference over debt, legacy, and inheritance for Allah says: "... after payment of legacies and debts is what you leave ..." [an-Nisa' 12]. Zakah is a debt payable to Allah.

A man came to the Messenger of Allah, upon whom be peace, and said: "My mother died while she still had to make up one month of fasting. Shall I make it up for her?" The Prophet replied: "If there was any debt upon your mother, would you pay it off for her?" The man answered: "Yes." The Prophet then observed: "A debt to Allah is more deserving to be paid off." This is related by alBukhari and Muslim.

Since the payment of zakah is an act of worship, its validity depends upon the expression of one's intention. That is, the zakah payer should pay it for the sake of Allah; he should make up his mind, with all of his heart, that zakah is an obligation to be discharged. Allah says: "And they are commanded no more than this: to worship Allah, sincere in their faith in Him alone" [al-Bayyinah 5].

It is related in al-Bukhari and Muslim that the Prophet, upon whom be peace, said: "The value of [one's] deeds is determined by [one's] intentions; and thus for each shall be according to his intentions." Malik and ash-Shaf'i say that the intention is to be made at the time of rendering zakah. Abu Hanifah holds that the intention must be present at the time of payment or when zakah is being set aside from one's assets. Ahmad's view is that it is permissible to express the niyyah a little earlier before payment.

• Suwaid ibn Ghaflah said: "The zakah collector of the Messenger of Allah, upon whom be peace, came to us and I heard him say: 'We do not collect zakah on suckling animals, nor do we separate between them [young and old], nor combine them together.' A man came with a great humped camel (kawma), but he did not accept it as zakah." It was reported by Ahmad, Abu Dawud and anNasa'i.
• Anas reported that Abu Bakr wrote to him: "These are the sadaqah stipulations which the Messenger of Allah, upon whom be peace, made obligatory to the Muslims. [And of it] do not combine. There is no need to gather [young and old] animals nor to separate them to obtain the correct sadaqah amount. What happens to a mixture of young and old? When zakah is assessed on two associates, then they have to figure it out equally among them." AlBukhari relates this.

Malik, in alMuwatta', says: "There are, for example, three partners, each having forty sheep on which zakah is payable. If they add their sheep together, their zakah will be only one sheep. Or, another example: two partners have 201 sheep. Their zakah will be three sheep. If they divide the flock among them, their zakah will be one sheep each."

Ash-Shaf'i holds that this statement is addressed to both the owner and the zakah collector. Each is ordered not to add or separate his possessions to obtain a lower or higher sadaqah. Since the owner would naturally prefer a low sadaqah on his property, he would combine or separate his possessions accordingly. The same would also be true of the zakah collector, who might like to collect as much sadaqah as possible. By using the phrase khashyat assadaqah (for fear of sadagah), the Prophet meant that it may become more or less since both altematives were possible. This shows that he did not prefer one choice over the other. Therefore, he made both altematives possible. According to the Hanafiyyah: "This is, in a sense, a prohibition on the zakah collector's separating the property of a person so that his sadaqah is not increased. For example: a man possesses 120 sheep. If they are divided into three lots of forty each, the zakah would amount to three sheep. Another example: if they combine the property of one man with the property of another, the sadaqah would increase. Thus, if a person owns 101 sheep and another owns an equal number, then the zakah collector, if he combines the two lots, would secure three sheep as payment toward zakah, while the actual amount due is only two sheep."

The rights of property owners must be considered when their properties are subjected to zakah. The best items are not to be taken as zakah unless the owners freely permit it. Likewise, the rights of the poor should be considered. A defective animal should not be taken as zakah unless all of the other animals are defective. In such a case, zakah is due on the average of that property. Some proofs for this view are:

• In the letter of Abu Bakr: "Neither an old or a defective animal nor a billy goat may be taken as zakah."
• Sufyan ibn 'Abdullah ath-Thaqafi reported: "Umar forbade the zakah collector to levy zakah on the following: barren ewes (al-'akulah), a sheep kept at home for milk (ar-rahy), a pregnant ewe (al-rnakhid), or a ram used for breeding (fahl al-ghanam)."
• 'Abdullah ibn Mu'awiyyah al-Ghadiri reported that the Prophet, upon whom be peace, said: "Whoever performs these three acts will have had (savored) a taste of belief ('irnan): He who worships Allah alone, and [believes] that there is no god but Him; he who good-heartedly offers the zakah on his property which will repay him every year; and he who does not offer a very old sheep, a mangy sheep, a sick sheep, a mean and low sheep, or a ewe which produces only a small amount of milk. You should offer one from the average. Verily, Allah asks you to offer neither the best nor the worst." It was related by Abu Dawud and at-Tabarani with a good transmission.

Zakah is not applicable to animals other than cattle. Thus, there is no zakah on horses, mules, or donkeys unless they are used for the purpose of trade. On the authority of 'Ali, it is related that the Prophet, upon whom be peace, said: "I have exempted you from paying sadaqah on horses." It was narrated by Ahmad and Abu Dawud with a good chain. On the authority of Abu Hurairah, it is related that the Messenger, upon whom be peace, was asked if there is zakah on donkeys. He replied: "Nothing was ever mentioned [in revelation] except in the following excellent Qur'anic verse: 'And whosoever does evil equal to an atom's weight will see it' [azZalzalah 7-8]." It was narrated by Ahmad and its details have already been mentioned.

Harithah ibn Madrab reported that he performed pilgrimage (hajj) with Caliph 'Umar, and the notables of Syria came to him and said: "O Commander of the Faithful, we have acquired some animals, so take from our property a sadaqah that purifies us." He answered them: "My two predecessors [the Prophet, upon whom be peace, and Caliph Abu Bakr] did not do this before. But wait and let me ask the Muslims about this." This was narrated by alHaythami, who said that it was narrated by Ahmad and atTabarani in the book entitled al-Kabir. The narrators of this hadith are considered trustworthy.

Az-Zuhri reported from Salman ibn Yassar that the people of Syria said to Abu 'Ubaidah ibn al-Jarrah: "Take from our horses . . . a sadaqah." He refused. Then he wrote to 'Umar, who also refused. They spoke to him again, and he wrote to 'Umar once again. 'Umar wrote back: "If they desire that, take it from them and give it back to them [their poor] and to their slaves." This was narrated by Malik and al-Baihaqi.

There are authentic ahadith explicitly indicating that camels, cattle, and sheep are subject to zakah. This enjoys the consensus. There are, however, some conditions to be met:

• The animals concerned must attain a nisab.
• They have to be in possession for one year.
• They should have pastured by themselves -- that is, grazing most of the year in the available pasture.

Most scholars agree with these conditions. Malik and al-Layth, however, say that livestock is subject to zakah whether it be grazing or fodder-fed, used for carrying loads or not. Nevertheless, the ahadiths mentioned are unequivocal in restricting zakah to freely grazing livestock. This suggests that there is no zakah on fodder-fed livestock. It is always safe to base an opinion on evidence rather than on general implications to avoid possible misunderstanding of the Prophet's intent.

Ibn 'Abdul-Barr protests: "I do not know of any jurist in the provinces who followed Malik or al-Layth in this regard."

There is no zakah on camels unless there are five of them, they have been grazing freely and they have been in one's possession for a year. When the camels are five, their zakah is one sheep (shah).

When they are ten, their zakah is two sheep. Thus, every time they increase by five, the zakah due on them is one more sheep. However, when they reach twenty-five, the due zakah is a she-camel (bint makhad or bint labun) which is a year old and starting the second, or a young male camel which is two years and already starting the third year. When they reach thirty-six, the zakah due on them is a young she-camel (bint labun). When they reach forty-six, the due zakah is a she-camel (huqqah) which is already three years old and starting the fourth. When they reach sixty-one, the due zakah is a four year old camel already starting its fifth year (jadh'ah). When they reach seventy-six, two young she-camels (bint labun) are due. When they are in the range of ninety-one to 120, the zakah is two young camels (huqqatan). When the number of camels is above 120, on every forty young she-camels, one bint labun is due. And on every fifty above 120, a young she-camel (huqqah) is due.

When the ages of camels offered for zakah differ, the owner should pay jadh'ah. If he does not have it, he may pay huqqah and may add two sheep or twenty dirhams provided he can afford to. The person who has to pay huqqah as zakah but does not have it only has to pay jadh'ah. The zakah collector, then, will pay him the difference, which is twenty dirhams or two female sheep. The one who has to pay huqqah and does not possess it can pay just the bint labun if he has it, along with two sheep if they are available. If not, he may pay twenty dirhams. If he has to pay the zakah of bint labun and does not have it, he can pay a huqqah and will receive from the zakah collector twenty dirhams or two sheep. If he has to pay the zakah of bint labun but has only bint makhad, it will be accepted from him along with two sheep if they are available, or twenty dirhams. If he is liable for the zakah of bint makhad and does not possess it, a ibn labun will be accepted from him without any additional things. If he has only four camels, he is not supposed to pay anything unless he wants to.

These are the rules concerning zakah on camels which were applied by Caliph Abu Bakr as-Siddiq, and none of the companions differed with him in this matter.

Az-Zuhri reported, on the authority of Salim from his father: "The Messenger of Allah, upon whom be peace, had the rules of sadaqah written down but could not send them to his govemors. Then, after his death, Abu Bakr dispatched them and applied them, a practice which Caliph 'Umar also followed and wanted others to follow, as indicated in his will."

There are authentic ahadith explicitly indicating that camels, cattle, and sheep are subject to zakah. This enjoys the consensus. There are, however, some conditions to be met:

• The animals concerned must attain a nisab.
• They have to be in possession for one year.
• They should have pastured by themselves -- that is, grazing most of the year in the available pasture.

Most scholars agree with these conditions. Malik and al-Layth, however, say that livestock is subject to zakah whether it be grazing or fodder-fed, used for carrying loads or not. Nevertheless, the ahadiths mentioned are unequivocal in restricting zakah to freely grazing livestock. This suggests that there is no zakah on fodder-fed livestock. It is always safe to base an opinion on evidence rather than on general implications to avoid possible misunderstanding of the Prophet's intent.

Ibn 'Abdul-Barr protests: "I do not know of any jurist in the provinces who followed Malik or al-Layth in this regard."

There is no zakah on camels unless there are five of them, they have been grazing freely and they have been in one's possession for a year. When the camels are five, their zakah is one sheep (shah).

When they are ten, their zakah is two sheep. Thus, every time they increase by five, the zakah due on them is one more sheep. However, when they reach twenty-five, the due zakah is a she-camel (bint makhad or bint labun) which is a year old and starting the second, or a young male camel which is two years and already starting the third year. When they reach thirty-six, the zakah due on them is a young she-camel (bint labun). When they reach forty-six, the due zakah is a she-camel (huqqah) which is already three years old and starting the fourth. When they reach sixty-one, the due zakah is a four year old camel already starting its fifth year (jadh'ah). When they reach seventy-six, two young she-camels (bint labun) are due. When they are in the range of ninety-one to 120, the zakah is two young camels (huqqatan). When the number of camels is above 120, on every forty young she-camels, one bint labun is due. And on every fifty above 120, a young she-camel (huqqah) is due.

When the ages of camels offered for zakah differ, the owner should pay jadh'ah. If he does not have it, he may pay huqqah and may add two sheep or twenty dirhams provided he can afford to. The person who has to pay huqqah as zakah but does not have it only has to pay jadh'ah. The zakah collector, then, will pay him the difference, which is twenty dirhams or two female sheep. The one who has to pay huqqah and does not possess it can pay just the bint labun if he has it, along with two sheep if they are available. If not, he may pay twenty dirhams. If he has to pay the zakah of bint labun and does not have it, he can pay a huqqah and will receive from the zakah collector twenty dirhams or two sheep. If he has to pay the zakah of bint labun but has only bint makhad, it will be accepted from him along with two sheep if they are available, or twenty dirhams. If he is liable for the zakah of bint makhad and does not possess it, a ibn labun will be accepted from him without any additional things. If he has only four camels, he is not supposed to pay anything unless he wants to.

These are the rules concerning zakah on camels which were applied by Caliph Abu Bakr as-Siddiq, and none of the companions differed with him in this matter.

Az-Zuhri reported, on the authority of Salim from his father: "The Messenger of Allah, upon whom be peace, had the rules of sadaqah written down but could not send them to his govemors. Then, after his death, Abu Bakr dispatched them and applied them, a practice which Caliph 'Umar also followed and wanted others to follow, as indicated in his will."

Cattle are subject to zakah provided they are a freely grazing herd and number thirty at the completion of the hawl. At that point, the zakah due is a young bull or a young cow (tabi' or tabi'ah). When they reach forty, the zakah is a young cow two years old (musinnah); when sixty, two young cows or two one-year-olds (tabi'ahs); when seventy, the zakah due is one musinnah and one tabi'; when eighty, two musinnahs; when ninety, three tabi's; when one hundred, one musinnah and two tabi's; when 110, two musinnahs and two tabi's; and when 120, three musinnahs or four tabi's. This system is followed on all additional cattle--one tabi', and on every forty, one musinnah.

Sheep are subject to zakah when their number reaches forty. When the herd counts forty freely grazing heads at the end of the year, its zakah is one sheep. This is applicable until the number reaches 120, at which point, up until 200, the zakah is two sheep. From 201 to 300, their zakah is three sheep. When the number is above 300, one additional sheep is added for each increment of one hundred. Young sheep (jadh') are levied in the case of sheep and young goats (thany) in the case of goats. It is permissible, say scholars without exception, to levy rams as a form of zakah if all of the nisab of sheep are male. If the sheep are ewes, or a grouping of males and females, the Hanafiyyah holds it is optional to levy a zakah rams, whereas others specify ewes.

Definition of Awqas: Awqas is a plural form of waqs. A waqs is any amount or number that lies between the regulation of the lower ordinance and that of a higher one. Scholars agree that such a waqs is exempt from zakah. It has been confirmed in the sayings of the Prophet, upon whom be peace, concerning the sadaqah of camels that he said: "When the number of camels reaches twenty-five, a young she-camel one year old and already starting the second (ibn makhad); when they reach thirty-six to forty-five, then the zakah due on them is a young she-camel two years old and already starting the third (bint labun)." Concerning the sadaqah of cattle, he said: "When cattle number between thirty and forty, the zakah is a young calf of one year old (tabi') or a bull or cow of one year and already starting the second (jadh' or jadh'ah); when they reach forty, a young cow of two years old and already starting the third (rnusinnah)." Concerning sadaqah on sheep, he said: "When the number of freely grazing sheep is between forty-two and 120, their zakah is one ewe." Thus, what lies between twenty-five and thirty-six camels is considered waqs--that is, there is no zakah on them. Likewise, what lies between thirty and forty cattle is considered waqs. This is also applies to sheep.

According to ash-Shaf'i, the distribution of khums is similar to the distribution of zakah. Ahmad and al-Baihaqi narrate from Bishr al-Khath'ami that a man from his tribe said: "While I was in Kufah, I received a jar from an old monastery at the zakah district (jibayah) of Bishr. There were 4,000 dirhams in it. I took it to 'Ali, who told me to divide it into five parts, which I did. Then, 'Ali took one-fifth and gave me four-fifths. When I departed, he called me and asked if there were some needy people living near me. I replied that there were, and he asked me to divide the one-fifth among them." Abu Hanifah, Malik, and Ahmad are of the opinion that its distribution is similar to the distribution of booty (fay').

Ash-Shu'bi narrates that a man, while he was out of Madinah, found 1,000 dinars in the ground. He brought them to 'Umar ibn alKhattab, who took the khums of 200 dinars and gave the man the rest. 'Umar started to distribute the 200 dinars among the Muslims who were present. Since a little bit was left over, he then asked: "Where is the owner of the dinars?" When the man responded, 'Umar said to him: "Take these dinars, for they are yours." In alMughni, it says that if it were like zakah, he would have alloted it to those who deserved it and would not have returned it to its finder. Furthermore, rikaz can be given to the dhimmi, whereas zakah is not.

The rikaz are all those substances upon which one-fifth (khums) is payable, such as gold, silver, iron, lead, brass, and the like. This is the opinion of the Hanafiyyah, the Hanbaliyyah, Ishaq, and Ibn al-Mundhir. A report from Malik and one of the two opinions of ash-Shaf'i also corroborate it. Ash-Shaf'i also holds that only gold and silver are subject to khums.

Rikaz might be found in the following places:

• In a barren land, a land of unknown ownership, or in an intractible road, or ruined village. In that case, khums has to be paid, and the one who found it may keep the other four-fifths for himself. This is based on a report from an-Nasa'i on the authority of 'Amr ibn Shu'aib from his father and from his grandfather, who said that when the Messenger of Allah, upon whom be peace, was asked about a lucky find (al-luqatah), he responded: "For anything along a tractable road or in an inhabited village, its ownership is determined by established custom. If the owner claims it, it is his. However, when an item is found in an intractable road or in an uninhabited village, then on it and the rest of the find, one-fifth (khums) is payable."
• If the rikaz is found by someone in a land transferred to him, then it is his, as it is lodged in the land. Nevertheless, his ownership does not come from his possession of the land--it comes from the fact that it became known to him. Analogically, this kind of find falls into the category of grass, firewood, and game which are found on land which is not his. He can claim it if the one who transferred the land does not ask for it. In that case, it will be his because the land originally belonged to him. This is the view of Abu Yusuf, and the Hanbaliyyah uphold it as sound. Ash-Shaf'i says it belongs to the owner who transferred the land (if he claims it) before him, and so on until it is claimed by the first original owner.

Whenever land is transferred through inheritance, it is considered an inheritance by itself. If, however, the inhabitants agree that it did not belong to the one from whom they inherited it, then it belongs to the original owner. If he is unknown, then it is considered the lost property of an unknown owner. Abu Hanifah and Muhammad say that it belongs to the original owner of the land or to his inheritors if they are known; if they are not, it is to be placed in the public treasury.

The rikaz are all those substances upon which one-fifth (khums) is payable, such as gold, silver, iron, lead, brass, and the like. This is the opinion of the Hanafiyyah, the Hanbaliyyah, Ishaq, and Ibn al-Mundhir. A report from Malik and one of the two opinions of ash-Shaf'i also corroborate it. Ash-Shaf'i also holds that only gold and silver are subject to khums.

Rikaz might be found in the following places:

• In a barren land, a land of unknown ownership, or in an intractible road, or ruined village. In that case, khums has to be paid, and the one who found it may keep the other four-fifths for himself. This is based on a report from an-Nasa'i on the authority of 'Amr ibn Shu'aib from his father and from his grandfather, who said that when the Messenger of Allah, upon whom be peace, was asked about a lucky find (al-luqatah), he responded: "For anything along a tractable road or in an inhabited village, its ownership is determined by established custom. If the owner claims it, it is his. However, when an item is found in an intractable road or in an uninhabited village, then on it and the rest of the find, one-fifth (khums) is payable."
• If the rikaz is found by someone in a land transferred to him, then it is his, as it is lodged in the land. Nevertheless, his ownership does not come from his possession of the land--it comes from the fact that it became known to him. Analogically, this kind of find falls into the category of grass, firewood, and game which are found on land which is not his. He can claim it if the one who transferred the land does not ask for it. In that case, it will be his because the land originally belonged to him. This is the view of Abu Yusuf, and the Hanbaliyyah uphold it as sound. Ash-Shaf'i says it belongs to the owner who transferred the land (if he claims it) before him, and so on until it is claimed by the first original owner.

Whenever land is transferred through inheritance, it is considered an inheritance by itself. If, however, the inhabitants agree that it did not belong to the one from whom they inherited it, then it belongs to the original owner. If he is unknown, then it is considered the lost property of an unknown owner. Abu Hanifah and Muhammad say that it belongs to the original owner of the land or to his inheritors if they are known; if they are not, it is to be placed in the public treasury.

The term rikaz is etymologically derived from rakaza, the perfect tense of the verb yarkuzu (the imperfect root). It means 'to be hidden.' Allah, the Exalted One, says: "Or hear from them the slightest sound" [Maryam 98]--that is, rikz means a slight sound.

In the present context, this refers to what was buried at the time of jahiliyyah (the pre-Islamic period). Malik and many other scholars are of the opinion that rikaz means objects buried before the Arabs embraced Islam and which were dug up without any expensive effort or money. If these conditions cannot be met, then it is not considered rikaz. Abu Hanifah holds that it is a name of an entity hidden either by the Creator or by the created one (man).

The term ma'din (minerals) is derived from the verb 'adana (to reside), as in the phrase "'adana fi almakan," which means 'someone resided in some place.' Allah, the Exalted One, says: "Allah has promised to the believing men and believing women gardens of Eden" [at-Taubah 72] since it is an abode for eternity.

Scholars differ about minerals (ma'din) which are subject to zakah. Ahmad holds that everything dug from the ground, whether created in it or buried by man, and which has a value (such as gold, silver, iron, copper, lead, sapphires, chrysolite, emeralds, turquoise, crystal, agate, kohl (antimony sulfide), arsenic, tar, petroleum, sulphur, zaj) are subject to zakah. He, however, made it a condition that the extracted mineral should attain a nisab either by itself or by its value. Abu Hanifah is of the opinion that zakah is payable on any mineral that can receive an imprint or melt by fire, such as gold, silver, iron, or copper. As for liquids such as tar, or a solid mineral which cannot be melted by fire such as rubies, there is no zakah on them. In the former case, the admissibility of nisab is not a prior condition. Whether large or small in amount, a fifth will be taken as zakah.

Malik and ash-Shaf'i hold that both gold and silver qualify for zakah. Like Ahmad, they insist that the gold should weigh at least twenty mithqal (a weight equal to 4.68 g.) and the silver at least 200 dirhams. They agree (with the Hanafiyyah) that these metals do not require completion of a year to be subjected to zakah, which becomes due anytime it is available. According to the preceding scholars, the amount should be one-fortieth, and its distribution should be like that of the regular zakah. For Abu Hanifah, its distribution is similar to booty (fay').

It is permissible for the owner to eat from the grain, and whatever he consumes will not be included in the quantity subject to zakah, for this is a long-standing custom. In any case, only a small amount is actually eaten. It is the same as an owner of a fruitbearing tree eating some of its produce. Therefore, the zakah will be estimated on the actual amount after he harvests the crop and husks the seeds. Ahmad was asked about the eating of farik (rubbed green wheat) by the owner, and he answered that there is no harm if the owner eats what he needs. This is also the opinion of ash-Shaf'i, al-Layth and Ibn Hazm. However, Malik and Abu Hanifah hold that the owner will have to account for what he eats.

Scholars agree that various kinds of fruit can be combined even if their quality is different--that is, excellent or bad in quality. Different kinds of raisins may also be combined together, and so can the various kinds of wheat and cereals.

They also agree that merchandise and its cash value received can be combined. Ash-Shaf'i allows combining goods and cash only when purchased because the nisab is calculated upon that. Scholars also do not allow the combination of certain categories with others in order to attain a nisab, with the exception of grains and fruits. That is why one category of animals cannot be combined with another. For example, camels cannot be added to cattle to complete a nisab, nor can fruit be combined with raisins.

Scholars have different points of view in regard to combining various types of grains with one another. The best and the most correct opinion is that no two things can be combined to calculate a nisab. The nisab must be considered on every category by itself. This is because there are various categories and many kinds. Therefore, barley cannot be added to wheat, nor can the latter be added to the former, which is also true of dates and raisins, and chickpeas and lentils. This is the opinion of Abu Hanifah, ash-Shaf'i, and Ahmad, according to one of the reports. Most of the early scholars hold this opinion.

Ibn al-Mundhir says that most scholars concur that camels cannot be combined with cattle or sheep, or cattle with sheep, nor dates with raisins. Thus, there can be no combining of different kinds of produce or animals. Those who allow such a practice do it without any authentic proof.

Most scholars say that there is no zakah on plants or fruits until they attain the amount of five awsuq. Furthermore, this becomes applicable only after the chaff, straw, and husk are removed. If it is not cleansed of husk, then the amount of zakah would be ten awsuq.

Abu Hurairah reported that the Prophet, upon whom be peace, said: "There is no sadaqah (zakah) on that which is less than five awsuq." It is also narrated by Ahmad and al-Baihaqi with a good chain.

Abu Sa'id al-Khudri reported that the Prophet, upon whom be peace, said: "There is no sadaqah on any amount of dates or grains less than five awsuq." A wusuq by consensus of opinion is sixty sa'as (a cubic measure of varying magnitude). This hadith is said to be munqati that is--a hadith with an interrupted chain.

Both Abu Hanifah and Mujahid hold that zakah is due on any amount, little or big, in accordance with the generic nature of the Prophet's saying: "From what the heavens water, a tithe [is due] ..." This is because land produce is perishable and cannot be preserved for a whole year. In that case, such produce does not attain a nisab within a one-year period.

Ibn al-Qayyim's discussion of the subject is that the authentic and explicit sunnah for a tithe's nisab is the hadith: "From what the heavens water, a tithe [is due], and from what is watered by irrigation (gharb-vessel) a half a tithe." This is applicable to both small and large quantities as opposed to the specific amount mentioned in other hadith. In its application, a generic statement is as important as a specific one. Should there be a conflict between the two, then the most comprehensive will be applicable. This is the rule.

It has been said that both of the preceding hadith ought to be followed. In their essence, they do not contradict each other, nor does one of them have to cancel the other. The Messenger of Allah, upon whom be peace, has to be obeyed in this matter, for he said: "From what the heavens water, a tithe [is due] . . ." This saying seeks to distinguish between the two (categories): one on which a tithe is due, and the other on which only half of the tithe is due. He therefore distinguished between the two categories only in respect to the amount due. There is no mention of any amount of nisab in this hadith. However, he mentioned it explicitly in another hadith which cannot be ignored as something that is general or is intended to be so and not otherwise. It is similar to other statements of general import which have been explained in the texts.

Ibn Qudamah concludes: "The saying of the Prophet, upon whom be peace, that 'there is no sadaqah [zakah] on anything less than five awsuq' is agreed upon. This hadith is specific, and for this reason takes precedence and clarifies his previous statement of general import. This is similar to his saying that 'zakah is due on all freely grazing camels,' which becomes explicit by his other saying on the same subject: 'There is no sadaqah on less than five camels.' Likewise his saying: 'Sadaqah on silver is a fourth of the tithe,' becomes specific by a latter utterance: 'There is no sadaqah on any amount less than five ounces.' Thus, it is possible to have holdings which qualify for sadaqah per se, but on which it is not levied."

When it comes to land produce, possession of a property for a year cannot be used as criterion, because their maturity or growth is completed by the time of harvest, and not by their continuity extended beyond a year. However, possession is considered for goods other than land produce since it is generally assumed that by the end of the year they must have completed their growth. The principle of attaining a nisab on any property is based on the understanding that a nisab is an amount large enough to be subjected to zakah. This may be explained by recalling that sadaqah is obligatory for the rich, which presupposes the existence of nisab generated by their holdings. For produce which cannot be measured but qualifies for zakah, a sa'a is used. One sa'a is a measure equal to one and one-third cups (gadah). Thus, a nisab is fifty kaylah (kaylah is a dry measure of weight, in Egypt it is equal to 16.72 L). As to the produce which cannot be measured, Ibn Quadamah says: "The nisab of saffron, cotton and such items is to be weighed at 1,600 Iraqi pounds (ratl, an Iraqi ratl equals approximately 130 dirhams). Thus, its weight is estimated."

Abu Yusuf says that if the produce cannot be measured, then zakah can only be levied on it when its value attains the nisab of articles subject to the lowest standard of measurement. Thus, zakah will not be levied on cotton until its value reaches five awsuq of an article to the lowest value so measured, such as barley and the like. This is because it is impossible to measure the article in itself except by the lower price of two nisabs. According to Muhammad ibn al-Hasan: "For zakah, a product has to reach five times the greatest value of its kind. Thus, zakah is not payable on cotton when it reaches five qintars, because evaluation by means of wusuq is based on the consideration that its value is higher than what is valued in kind."

An-Nawawi says: "As for olives, our [Shaf'iyyah] view is that there is no zakah on them." This is also the opinion of Hasan ibn Salih, Ibn Abu Layla, and Abu 'Ubaid.

Scholars such as as-Zuhri, al-Auza'i, al-Layth, Malik, athThauri, Abu Hanifah, and Abu Thaur maintain that there is zakah on olives. Az-Zuhri, al-Layth, and al-Auza'i hold: "Determine its quantity by conjecture (yukharras), and then take its zakah in the form of olive oil," while Malik says: "There is no need to compute its quantity by conjecture (yukharras). Take a tithe subsequent to the olives being pressed and attain the weight of five awsuq."

Of their differences on the payment of zakah pertaining to plants and fruits, Ibn Rushd informs us: "The difference of opinion lies in the fact that some jurists confine paying of zakah to only those items of consumption which are generally agreed upon, while others go beyond those items and include dried fruits in them too. [The crux of the issue is]: What qualifies the four edible items [wheat, barley, dates, and dried grapes] for zakah? Are they subject to zakah because of their being delineated as such or because of their special import to the subsistence of life? Those who subscribe to the first view restrict payment of zakah to the four edibles, and those who subscribe to the second view extend the obligation to all land produce except for grass, firewood, and bamboo. There is a consensus on the latter being excluded from zakah. However, when it comes to the use of analogy based on a general statement, both groups rest on shaky ground."

The saying of the Prophet, which uses the expression alladhi yaqtadhi, reads: "From what the heavens water, a tithe [is due], and from what is watered by irrigation [nadh] a half a tithe." The relative pronoun ma is used to mean al-ladhi, which is a general expression. Allah, the Exalted, also says: "It is He who has brought into being gardens--both the cultivated ones and those growing wild--and the date palm, and fields bearing multiform produce, and the olive trees, and the pomegranate: all resembling one another and yet so different. Eat of their fruit when it comes to fruition, and give unto the poor their due on the harvest day ..." [al-An'am 141].

Analogically speaking, zakah aims at counteracting poverty and this cannot be done through zakah on land produce which is edible and sustains life.

Restricting a general statement with this kind of analogical reasoning vitiates zakah on all land produce except ones which sustain life. Those who follow the general import of the Prophet's saying add some more to the generally acknowledged four items. Excluded of course are the ones on which there is consensus.

Again, those who agree upon land produce of a subsistance kind often differ over whether it can be considered as being subsistent. Can analogical reasoning be the basis of what they agree upon or not? An example of such a disagreement is that of Malik and ash-Shaf'i regarding olives. Malik holds that zakah on olives is obligatory, while ash-Shaf'i is against it, according to a latter view expressed in Egypt. The reason for his disagreement is whether olives could be considered as food vital for life or not.

Zakah was not levied on vegetables or fruit, with the exception of grapes and fresh dates (rutab). 'Ata ibn as-Sa'ib reported that 'Abdullah ibn al-Mughirah wanted to levy sadaqah on Musa ibn Talha's vegetables. The latter objected, saying: "You have no right to do that. The Messenger of Allah used to say: 'There is no sadaqah on this [vegetables].' " This is related by ad-Daraqutni, alHakim, and al-Athram in his Sunan. This hadith is mursal.

Musa ibn Talhah says: "Five things [which were subject to zakah] were mentioned by the Messenger of Allah, upon whom be peace: barley, wheat, sult [a kind of barley having no husk], raisins, and dates. Whatever else the land produces is not subject to the 'ushr. It is also reported that Mu'adh did not levy sadaqah on vegetables."

Commenting on the status of these reports, al-Baihaqi says: "All of these hadith are of the mursal kind but were reported from different authorities. Nevertheless, they confirm each other." The hadith on this subject include the sayings of 'Umar, 'Ali, and 'Aishah.

Al-Athram narrated that one of Caliph 'Umar's governors wrote to him conceming grape plantations, including peaches and pomegranates which produced twice as much harvest as the grapes. He wrote back: "There is no 'ushr (tithe) on them. They pertain to 'udah--items that cannot be distributed in inheritance."

At-Tirmidhi agrees with the preceding and says: "The practice [based upon this] among most jurists is not to levy sadaqah on vegetables." Al-Qurtubi also supports this: "Zakah is to be levied on the muqtat [land products used as stable food] and not on vegetables." In at-Ta'if, they used to grow pomegranates, peaches, and citrus, but there is no confirmation that the Prophet and his successors levied zakah on them.

Ibn al-Qayyim contends: "It was not his [the Prophet's] practice to levy zakah on horses, slaves, mules, donkeys, and vegetables, melons, cucumbers, and fruits, which cannot be stored or measured by capacity. The only exceptions were grapes and fresh dates. On the latter two kinds, zakah was levied as a whole, without differentiation whether or not they were dry."

Zakah is due on plants when the grains mature and are ready to be rubbed off and on the fruit when it is ripened. In the case of dates, for example, the indication will be their brightness or red color, and with grapes their sweetness. Zakah becomes due only after grains are husked or the fruit becomes dried. If the farmer sold his grain after it had matured, and the fruit after it had ripened, then its zakah will be paid by him and not the buyer. This is because the obligation to pay zakah became due when the produce was still in the owner's possession.

Allah, the Exalted One, commanded those paying zakah to set it aside from the good portion of their property and forbade paying it from the bad portion. He says: "O you who believe! Spend of the good things you have earned and from that which We bring forth from the earth for you, and seek not the bad [with intent] to spend thereof [in charity] when you would not take it for yourselves save with disdain. And know that Allah is free of all wants and worthy of all praise" [alBaqarah 267].

Abu Dawud, an-Nasa'i and others reported from Sahl ibn Hanif from his father that: "The Messenger of Allah, upon whom be peace, forbade paying zakah with two kinds of dates called ju'rur and habiq. People used to set aside the worst of their fruit for sadaqah but were later on forbidden to do this by Allah: 'And seek not the bad [with intent] to spend thereof [in charity]' [al-Baqarah 267]."

While mentioning this verse, al-Bara' said: "This was revealed in relation to us [al-Ansar--the Helpers], because we were owners of palm trees. A man may bring from his palm trees [dates] depending on how much he had, a cluster or two, and hang it at the mosque, and the people of the Saffah who had no food would come to the cluster and beat it with their rod. The green and unripe dates would fall off and they would eat them. There were people who did not seek good. Someone would bring a cluster of bad or inferior quality dates [shis and hashaf] or an already-broken cluster [before it had ripened] and hang it at the mosque. At this time, Allah revealed the 'ayah: 'And seek not the bad [with intent] to spend thereof [in charity] when you would not take it for yourselves save with disdain' [al-Baqarah 267]." Al-Bara' continued: "If one of you receives as a gift something similar to what he gives away, he would not accept it except out of feigned pleasure." Said al-Bara': "As a result of that, each one of us used to offer the good part of what he had." It was narrated by at-Tirmidhi who said: "It is good and sound."

In his summation of the subject, ash-Shaukani says: "This [the preceding hadith] means that the owner is not allowed to set aside the bad from the good on which zakah is due, especially in regard to dates as well as, by analogy, the various other categories on which zakah is due. Furthermore, the collector of zakah is not allowed to take it.

Land subject to tax is divided into two categores:

• 'ushriyyah land (tithe land): land owned by people who accepted Islam willingly or who were conquered by force and had their land divided among the conquerors, or land revived and cultivated by Muslims; and
• kharajiyyah land (taxable land), land conquered by force and left to its original owners on the condition that they pay the required land tax.

Just as zakah is payable on 'ushriyyah, so it is paid on kharajiyyah when the inhabitants of the latter accept Islam or when a Muslim buys it. In that case, both the tithe and the kharaj become due, and neither of them will negate the application of the other.

Ibn al-Mundhir witnesses: "This is the view of most of the scholars, including 'Umar ibn 'Abdulaziz, Rabi'ah, az-Zuhri, Yahya al-Ansari, Malik, al-Awzai, ath-Thauri, al-Hasan ibn Salih, Ibn Abu Layla, al-Layth, Ibn al-Mubarak, Ahmad, Ishaq, Abu 'Ubaid, and Dawud." Their opinion is derived from the Qur'an, the sunnah, and the exercise of their intellect--that is, by means of analogical reasoning or qiyas.

The Qur'anic verse referred to is: "O you who believe! Spend of the good things which you have earned and of that which We produce from the earth for you" [al-Baqarah 267]. Sharing the produce of ones land with the poor is obligatory, whether the land is kharajiyyah or 'ushriyyah. The sunnah referred to is: "From what the heavens water, a tithe [is due]." This hadith encompasses in its general meaning both the kharaj and the 'ushriyyah land.

As to the analogical reasoning (qiyas), both zakah and kharaj are a kind of obligations (hagq), each based on a different reason, and one does not nullify the other. It is similar to the case when a person who is in the state of ihram kills privately owned game (for eating). Since the tithe is payable by the force of the text, it cannot be negated by kharaj, which becomes payable by the force of ijtihad. Abu Hanifah holds that there is no tithe on kharaj land. Kharaj, he says, is due only when the land is conquered, (whereas) one of the conditions governing the obligatory nature of the tithe is that the land should not be kharajiyyah.

Imam Abu Hanifah provides the following evidence for his view: According to Ibn Mas'ud, the Prophet, upon whom be peace, said: "Neither kharaj nor tithe ['ushr] are payable simultaneously on the land of a Muslim."

The preceding hadith is by consensus held to be weak (da'if). Yahya ibn 'Anbasah reported it on the authority of Abu Hanifah from Hammad from Ibrahim an-Nakha'i from 'Alqamah, from Ibn Mas'ud from the Prophet, upon whom be peace.

Al-Baihaqi probes its chain and says in al-Ma'rifah as-Sunan wa al-Athar: "The preceding hadith is narrated by Abu Hanifah from Hammad from Ibrahim on his own authority. Thus, Yahya reported in suspended (marfu') form." Yahya ibn 'Anbasah is well-known for interpolating unauthentic sayings and attributing them to established authorities. This was related by Abu Ahmad ibn 'Adiyy al-Hafiz as we were informed by Abu Sa'id al-Malini about him."

Likewise, al-Kamal Ibn al-Humam, a leading Hanafiyyah, considers the hadith weak.

Ahmad, Muslirn, and Abu Dawud relate from Abu Hurairah that the Prophet, upon whom be peace, said: "Iraq would refrain from paying its qafiz' and dirham, Syria its mudd and dinar, and Egypt its ardab and dinar. Thus, you would come back from where you had started." He said this three times. Abu Hurairah heard this in person.

This hadith does not provide evidence to the effect that zakah should not be taken from kharaj land. The scholars interpret it to mean that the conversion of these countries to Islam would eliminate land tax. It may also have alluded to dissensions which could prevail at the end of time and which would lead to neglecting or fulfilling the obligation of zakah, jizyah and other such dues by them.

An-Nawawi says: "If this hadith means what they [the Hanafiyyah] claim, then it means that zakah could not be enjoined on dirhams, dinars, and merchandise. If this is so, then nobody subscribes to it."

It was reported that when the dahqan (grandee) of Bahr al-Mulk embraced Islam, 'Umar ibn al-Khattab said: "Give him the land and collect the land tax from him." This is a clear statement on the matter of taking kharaj without demanding payment of the tithe.

This incident indicates that kharaj is not cancelled for any person after he embraces Islam, nor does it lead to the cancellation of tithe. He mentioned kharaj here as a way of stating that it will not be cancelled by embracing Islam, like jizyah. As for the tithe, it is well known that it is binding on a free Muslim, so there is no need to mention it. He also did not mention the levy of zakah on cattle. This holds for the payment of zakah on silver and gold and other valuables. Perhaps the dahqan (grandee) did not possess anything which required the levy of a tithe on it.

It is said that the practice of the rulers and imams was not to combine the 'ushr and kharaj. Ibn al-Mundhir disapproves of such a practice because 'Umar ibn 'Abdulaziz did combine the two.

It is also said that kharaj is the opposite of 'ushr. This means that kharaj is a consequence of conquest, whereas 'ushr is an act of worship. Therefore, the two cannot be combined (at one time) and obtained simultaneously from the same person. This held true in the beginning (when lands were conquered), but it is not tenable in the long run. Nevertheless, not all forms of kharaj are based on force and conquest since some of its forms are instituted without force as, for example, in the case of lands adjoining a kharaj land or in the case of acquired and revived land watered with streams.

It is also said that the reason behind the imposition of kharaj and 'ushr is one--that is, an actually or potentially yielding land. This can be explained by recalling that if it is marsh land of no benefit (sabkhah), there is no kharaj or 'ushr on it. That is, one cause cannot demand two dues of the same kind. This is similar to the case of an individual who for a year possesses free-grazing camels (sa'imah) intended for sale, for such a person is not required to pay two kinds of zakah--that is, one for possession and one for trade.

This is not the case because the 'ushr (tithe) is payable on the land's produce and the kharaj on the land itself, regardless of whether it is planted or not. As to the admissibility of the unity of cause, alKamal ibn al-Humam explains there is nothing to prevent two obligations from being connected to one cause, such as land.

Most scholars are of the opinion that anyone who rents a piece of land and cultivates it must pay the zakah, not the true owner of that land. To this Abu Hanifah replies: "Zakah is due on the land owner." Ibn Rushd holds: "Their difference lies in whether the 'ushr is payable on the land itself or its produce." Obviously, zakah, as their views suggest, is payable on either of them. The difference is only of priority, considering that both the produce and the land belong to the same owner. Most scholars say that zakah is due on seeds (habb). Abu Hanifah holds that the essence of obligation rests with the land. Ibn Qudamah inclines toward the majority's view and says: "The obligation lies on the produce and is payable by its owner, as in the case of zakah on the value [of a property] intended for trade. Also, it is similar to the tithe payable on the produce of the land owned." Their (the Hanafiyyah) view is not authentic, for if zakah were to be levied on the value of the land, then it would have been obligatory even if the land was not cultivated, as is the case with the land tax, and even nonMuslirns would not be excluded from its application. Be that the case, kharaj would have to be estimated on the land itself, not on the value of produce--that is, it would be considered part of the expenditure of fay', not the expenditure of zakah.

Allah has made zakah obligatory on plants and fruit, for He says: "O you who believe! Spend of the good things which you have earned, and of that which We bring forth from the earth" [alBaqarah 267]. Zakah is called expenditure (nafaqah). Giving the justification for paying zakah on produce, Allah says: "He it is who produces gardens trellised and untrellised, and the date palm and the crops of diverse flavors, and the olive, and the pomegranate, like and unlike. Eat of the fruit thereof when it produces fruit, and pay its due upon the harvest day" [alAn'am 141]. In his explanation of the word haqq (due) in the preceding 'ayah, Ibn 'Abbas says that by haqq is meant both the obligatory zakah and the 'ushr (tithe) and the half-tithe.

During the time of the Prophet, upon whom be peace, zakah was levied on wheat, barley, dates, and raisins.

Abu Burdah related from Abu Musa and Mu'adh that when the Messenger of Allah, upon whom be peace, sent the (latter two) to Yemen to teach its inhabitants Islam, he commanded them to levy sadaqah only on wheat, barley, dates, and raisins. This hadith is related by ad-Daraqutni, al-Hakim, at-Tabarani, and al-Baihaqi.

Commenting on the status of the report, al-Baihaqi says that its chain is muttasil (uninterrupted) and its narrators are credible.

Whether sadaqah on such items should be considered zakah or not, Ibn al-Mundhir and ibn 'Abd al-Barr say: "The scholars are of the opinion that sadaqah is obligatory on wheat, barley, dates, and raisins." This opinion has its roots in a saying by Ibn Majah that the Messenger, upon whom be peace, regulated the payment of zakah on wheat, barley, dates, raisins and corn. Muhammad ibn 'Ubaidullah al-'Arzumi, a narrator in its chain, however, is of questionable status in the eyes of the scholars, and as such, his report is not credible.

Most scholars stipulate that zakah is not payable on anything extracted from the sea, such as pearls, corals, chrysalite, cachalot's ambergris, fish, and so on. There is, however, a report from Ahmad that if the amount extracted reaches a nisab, then zakah is due on it. Abu Yusuf agrees with him in the case of pearls and cachalot's ambergris. Ibn 'Abbas holds that there is no zakah of cachalot, beacause it is an object thrown out by the sea. Jabir said that there is no zakah on cachalot, but that it is a free spoil for anyone who finds it.

When a person acquires property and it stays in his possession for a year and constitutes a nisab, and he has no other property or he has similar property which has not reached a nisab except when the acquired property has been added to it, then the year hawl of zakah becomes applicable to it from the time of its acquisition. The zakah will be payable at the completion of the hawl. In such a case, the acquired property may be classified in any of the following categories:

• The acquired holdings increase in value either by profits from trade or by an increase in animal production. These kinds of holdings qualify themselves for the application of the hawl and zakah. For the individual whose merchandise or animals constitute a nisab and whose business also makes a profit or whose animals reproduce during the course of the hawl, he should count the original and additional property as one for the purpose of zakah. There is no dispute about this among scholars.
• As for the acquired property which falls under the same category as the attained nisab but is not derived or generated from it--that is, it was acquired through purchase, gift, or inheritance-- Abu Hanifah holds that this may be combined with the nisab in order to become a part of it with regard to the hawl and payment of zakah. Thus, the principal property and the profits are collectively taxable.

Ash-Shaf'i and Ahmad suggest that newly acquired property be combined with the original one for the purpose of attaining a nisab and that a new hawl has to be assumed for it--whether the original consists of cash or animals. For example, if someone has 200 dirhams and manages to acquire another 200 dirhams during the year, he should pay zakah on both at the completion of the hawl which will begin to roll at the acquisition of new property. Malik's opinion is like that of Abu Hanifah's concerning animals but like Ahmad's in regard to gold and silver.

When holdings are shared between two or more partners, zakah is not obligatory on either one until all of them attain a nisab individually. This is the opinion of most scholars. This does not include the combination of animals, which has been discussed earlier.

The opinion of Malik, al-Auza'i, Ishaq, Ahmad, and Abu 'Ubaid is that whoever possesses a nisab of any kind of property and then sells it before the completion of the year hawl, or gives it away as a gift, or damages part of it with the intention of avoiding its zakah, he still must pay its zakah. If he engages himself in any of the preceding acts at a time when his obligation to pay zakah is about to mature, he will be forced to pay it. If, however, any of the preceding acts happen at the beginning of the hawl, this will not constitute an evasion, and he will be (legally) free from his obligation to pay zakah.

Abu Hanifah and ash-Shaf'i hold that since the amount decreased before the end of the hawl, zakah will not be paid on it. He would still be considered a wrongdoer and disobedient to Allah for attempting to escape it. The early Muslims based their rationale on the 'ayahs in which Allah, the Exalted One, says: "Lo! We have tried them as We tried the owners of the garden when they vowed they would pluck its fruit the next morning, and made no reservation [for the will of Allah]. Then a visitation from your Lord came upon it while they were asleep. So the garden became a dark and desolate spot in the morning, as if it were plucked" [alMulk 17-20]. Allah punished those people for avoiding their obligation to the poor.

Zakah, as such, will still be due and the person has to pay it because his intention was to deprive the poor of their share in his wealth. This would be similar to the case of a man who divorces his wife during his terminal illness. His evil intention calls for punishment as a redemptive act. Another case of a similar nature would be that of a person who kills his benefactor so that he could have his inheritance. In that case, Allah punishes him by depriving him of his inheritance.

When a person sets aside zakah for distribution among the poor and all of it or some of it is lost, he must repay it because it is still his responsibility.

Ibn Hazm says: "We received a narration from Ibn Abi Shaibah on the authority of Hafs ibn Ghayath, Jarir, al-Mu'tamir ibn Sulaiman at-Taymi, Zaid ibn al-Hubab, and 'Abdulwahhab ibn 'Ata; also from Hafs, who narrated on the authority of Hisham ibn Hassan from al-Hassan al-Basri; Jarir who reported, on the authority of alMughirah from his companions; and al-Mu'tamir who reported from Mu'amar from Hammad; and Zaid who reported from Shu'bah from al-Hakam; and 'Abdulwahhab who reported on the authority of Ibn Abi 'Urubah from Hammad from Ibrahim an-Nakha'i that whoever sets aside zakah from his property and then it is lost, his obligation to pay zakah still remains to be discharged, and he must set it aside again."

There exists, however, another opinion on it: "We received a narration on the authority of 'Ata' that the obligation will be discharged [if set aside and lost]," says Ibn Hazm.

The Hanafiyyah, the Malikiyyah, and a report from ash-Shaf'i and Ahmad propose that it is the property which owes zakah. The second opinion attributed to ash-Shaf'i and Ahmad is that zakah is the responsibility of the owner, not the property. The difference between the two opinions is obvious:

For example, someone had 200 dirhams and did not pay zakah on the sum for two years. The opinion which says that zakah is due on the property itself means that the amount due is for one year only since it decreased by five dirhams, which was the amount due for zakah at the end of the first year. The second opinion, that zakah is the responsibility of the owner, means that he should pay zakah twice, one for each year, as zakah is the responsibility of the owner and is not affected by the decrease of the nisab.

Ibn Hazm favors the view that it is the owner's responsibility. There has been no difference of opinion, he says, among the Muslims since the time of the Prophet, upon whom be peace, down to his time as to the applicability of zakah on wheat, barley, dates, silver, gold, camels, cattle, and sheep. Concerning payment of zakah from a different lot of wheat, barley, dates, gold, silver, camels, cattle, and sheep, he says it does not matter whether one pays it from the same lot, from a different one in one's possession, or from a lot that may be bought, granted as a gift, or borrowed.

The conviction that the payment of zakah is the owner's responsibility and is not necessarily that of the property itself is a sound principle, for if it becomes due on the property itself, the owner will not be permitted to make payment from a different lot. It is similar to the case of one partner being prevented from giving his money to his copartner from a source other than the one involved in their partnership--unless the partners approve of it and it does not violate the conditions of the transaction between them. Furthermore, if zakah has to be applied to the property itself, only two situations can arise. First, zakah is payable on all parts of that property and is applicable to any individual amount of it, without individual specification. Second, if it is applicable to every part of it, it is impermissible to sell from any herd or grain since zakah collectors in this case would become partners. Thus, the proprietor is not allowed to take anything from it. This is void without any dispute. Furthermore, it would become obligatory upon him to specify exactly the price of the sheep which he desires to take out, just as is done in partnerships. If zakah is due on any part of it other than the property itself, it becomes void. This holds true in such a case since he does not know what he might sell or whether he is taking what is due for the sadaqah collectors. This, in turn, backs up the above.

At-Tirmidhi relates from Abu Kabshah alAnmari that the Prophet, upon whom be peace, said: "I swear upon three (things) and ask you to memorize my words: Sadaqah taken from a property never decreases it; a man who suffers injustice and is patient with it, Allah will grant him strength; a man who starts begging, Allah will cause him to be poor."

Ahmad and at-Tirmidhi relate (and the latter graded it sahih) from Abu Hurairah that the Messenger of Allah, upon whom be peace, said: "Allah receives charity by His right hand, and then He causes it to grow for each of you. Just as you raise a horse, colt, foal, or young weaned camel, so that morsel becomes as large as the Mount of 'Uhud."

Of this hadith's content, Waki' says: "This is sanctioned by the Qur'an: 'Do they not know that it is Allah alone who can accept the repentance of His servants and is the (true) recipient of whatever is offered for His sake - and that Allah alone is an acceptor of repentance, a dispenser of grace?' [at-Taubah 104]. 'Allah deprives usurious gains of all blessing, whereas He blesses charitable deeds with manifold increase.' [al Baqarah 276]."

Again, Ahmad relates, with a sound chain of narrators, that Anas said: "A man from the tribe of Tameem came to the Messenger of Allah, upon whom be peace, and said: 'O Messenger of Allah! I have plenty of property, a large family, a great deal of money, and I am a gracious host to my guests. Tell me how to conduct my life and how to spend.' The Messenger of Allah, upon whom be peace, replied: 'Pay zakah out of your property, for truly it is a purifier which purifies you, and be kind to your relatives, and acknowledge the rights of the poor, neighbors, and beggars'."

It was reported from 'Aishah that the Messenger of Allah, upon whom be peace, said: "I swear upon three things: Allah does not equate one who has a portion in Islam with one who does not. The portions of Islam are three: prayer, fasting, and zakah. If Allah takes care of a man in this world, He will take care of him on the Day of Judgment. If a man likes a group of people, Allah will certainly include him among them. As for the fourth, if I swear on it, I hope I will not commit a sin: that if Allah conceals a man's sin in this world, He will certainly not expose him on the Day of Judgment."

At-Tabarani relates in al-'Awsat, that Jabir reported: "A man said: 'O Messenger of Allah! What will be the gains for a man who pays zakah on his assets?' The Messenger of Allah, upon whom be peace, said: 'For one who pays zakah on his asssets, he will be removed from the evil in them'."

On the same subject, al-Bukhari and Muslim relate that Jabir ibn 'Abdullah reported: "I gave my allegience to the Messenger of Allah, upon whom be peace, that I will establish salah (prayers) and zakah, and I will give advice to every Muslim."

There is no zakah on silver until the amount exceeds two hundred dirhams. The amount payable is a quarter of a tenth for any amount. There is no zakah exemption on (silver) coins if they attain a nisab.

'Ali reported that the Prophet, upon whom be peace, said: "I exempt you from paying zakah on horses and slaves. Pay, then, zakah on silver, one dirham for each forty dirhams. Zakah is not due on ninety or one hundred dirhams of silver. If it reaches two hundred dirhams, five dirhams are to be paid." This was related by the authors of as-Sunnan (The Traditions). At-Tirmidhi relates: "I asked al-Bukhari if he confirms this hadith. He said: 'It is authentic.' " At-Tirmidhi also says: "Jurists recognize that sadaqah should be taken out of any amount less than five ounces (awaq). One ounce (uqiyyah) equals forty dirhams. Five awaq equal 200 dirhams. Two hundred dirhams equal twenty-seven riyals equal 555 1/2 Egyptian piasters."

If a person owns gold and silver, but neither of them on its own constitutes a nisab, he should not combine the two in order to obtain a nisab. This is because they are not of the same kind. The basic rule is that no category can be combined with another. It is the same for cows and sheep. For example, if someone has 199 dirhams and nineteen dinars, he is not supposed to pay zakah on them.

One who possesses merchandise with a nisab for a year should pay zakah on it, the amount of which is a quarter of a tenth of its value. This should be done by a businessman every year. However, the period of a year does not come into effect unless his inventory constitutes a nisab.

Assuming a businessman possesses merchandise short of a nisab and part of a year has passed, his inventory subsequently increases through an unusual rise in value (because of supply and demand or through price fluctuation) so that it constitutes a nisab; or he sold merchandise for the price of a nisab; or during the course of the year he comes to possess other merchandise which, together with his previous amount, completes a nisab; then, the hawl (for the purpose of zakah) starts at that time, and the time elapsed is not taken into consideration. This is the view of the Hanafiyyah, ath-Thauri, ashShaf'i, Ishaq, Abu 'Ubaid, Abu Thaur, and Ibn al-Mundhir.

According to Abu Hanifah, if the merchandise in possession constitutes a nisab at the beginning of the year and also at the end, zakah will still be applicable even though the nisab might have decreased within that time. The reason is that it is difficult to ascertain its completeness in the intervening period.

The Hanbaliyyah hold that if the merchandise decreases during the course of the year and increases again until it constitutes a nisab, the (requisite) period of a year starts all over again because it has been interrupted in its course by the decrease.

There is no zakah on silver until the amount exceeds two hundred dirhams. The amount payable is a quarter of a tenth for any amount. There is no zakah exemption on (silver) coins if they attain a nisab.

'Ali reported that the Prophet, upon whom be peace, said: "I exempt you from paying zakah on horses and slaves. Pay, then, zakah on silver, one dirham for each forty dirhams. Zakah is not due on ninety or one hundred dirhams of silver. If it reaches two hundred dirhams, five dirhams are to be paid." This was related by the authors of as-Sunnan (The Traditions). At-Tirmidhi relates: "I asked al-Bukhari if he confirms this hadith. He said: 'It is authentic.' " At-Tirmidhi also says: "Jurists recognize that sadaqah should be taken out of any amount less than five ounces (awaq). One ounce (uqiyyah) equals forty dirhams. Five awaq equal 200 dirhams. Two hundred dirhams equal twenty-seven riyals equal 555 1/2 Egyptian piasters."

If a person owns gold and silver, but neither of them on its own constitutes a nisab, he should not combine the two in order to obtain a nisab. This is because they are not of the same kind. The basic rule is that no category can be combined with another. It is the same for cows and sheep. For example, if someone has 199 dirhams and nineteen dinars, he is not supposed to pay zakah on them.

Abu Hanifah is of the opinion that there is no zakah on the dowry of a woman until she comes to possess it. At the same time, the dowry must constitute the nisab at the end of the year. The position, however, will be different if the woman has accumulated a nisab other than the dowry. In such a case, any amount she receives should be added to the nisab, and zakah should be paid at the end of a year of possession. Ash-Shaf'i holds that a woman must pay zakah on her dowry at the end of one year, even if it is before the wedding. The probability of its restitution because of nullification, or its fifty percent refund because of divorce, does not exempt her from paying it. The Hanbaliyyah are of the opinion that dowry is a credit for women and that it is similar to debts. If the recipient of a dowry is rich, the payment of its zakah is obligatory. If the recipient is insolvent, or does not acknowledge it, then, according to al-Khiraqiyy, the zakah is obligatory regardless of the consumation of marriage. If a woman receives half of her dowry (in the case of her divorce before consumation), she should pay zakah only on the received half. However, if all of the dowry is cancelled before she receives it (in the case of nullifying the marriage on her behalf), she is under no obligation to pay its zakah.

Abu Hanifah and Malik maintain that the rent is not payable to the landlord at the time of the contract but at the expiry of the renting period. Thus, the landlord who rents out a house should pay the zakah on his house rent, provided the fixed amount meets the following conditions: receiving of the money and completion of nisab at the end of the year. The Hanbaliyyah think that once the contract is concluded, the landlord is entitled to have rent. Thus, if someone leases his house, the zakah is due upon its fixed rate reaching a nisab at the end of the year. This is so because the landlord has the right to spend the rent the way he wants to. The possibility of cancelling the lease does not invalidate the obligation to pay zakah. This case is similar to the case of dowry before the consumation of a marriage. If the rent is an arrear rent, then it should be treated as a debt either as paid or postponed. In al-Majmu', an-Nawawi says: "If somebody leased a house and was paid in advance, he should pay its zakah on receiving it. This is uncontroversial."

Debts are of two kinds:

• A debt which is acknowledged by the debtor with the willingness to pay it off, and
• A debt which is not acknowledged either because the borrower is insolvent or its payment is deferred.

In the first case, scholars have formed the following views:

'Ali, ath-Thauri, Abu Thaur, the Hanafiyyah, and the Hanbaliyyah hold that the creditor should pay zakah on the debt, provided he has received it from the debtor, in that zakah will be payable retroactively.

'Uthman, Ibn 'Umar, Jabir, Tawus, anNakha'i, al-Hasan, az-Zuhri, Qatadah, and ash-Shaf'i hold that the creditor should pay zakah on the value of a debt owed on time, even though he did not receive it yet, since he is eventually going to receive it and use it. It is similar to the zakah of any deposited amount.

'Ikrimah, 'Aishah, and Ibn 'Umar hold that no zakah is due on debt since it does not grow. It is similar to the case of acquired assets.

Sa'id ibn al-Musayyab and 'Ata ibn Abu Rabah hold that zakah should be paid for one year if the debt is returned to the creditors.

Abu Hanifah is of the opinion that there is no zakah on the dowry of a woman until she comes to possess it. At the same time, the dowry must constitute the nisab at the end of the year. The position, however, will be different if the woman has accumulated a nisab other than the dowry. In such a case, any amount she receives should be added to the nisab, and zakah should be paid at the end of a year of possession. Ash-Shaf'i holds that a woman must pay zakah on her dowry at the end of one year, even if it is before the wedding. The probability of its restitution because of nullification, or its fifty percent refund because of divorce, does not exempt her from paying it. The Hanbaliyyah are of the opinion that dowry is a credit for women and that it is similar to debts. If the recipient of a dowry is rich, the payment of its zakah is obligatory. If the recipient is insolvent, or does not acknowledge it, then, according to al-Khiraqiyy, the zakah is obligatory regardless of the consumation of marriage. If a woman receives half of her dowry (in the case of her divorce before consumation), she should pay zakah only on the received half. However, if all of the dowry is cancelled before she receives it (in the case of nullifying the marriage on her behalf), she is under no obligation to pay its zakah.

Abu Hanifah and Malik maintain that the rent is not payable to the landlord at the time of the contract but at the expiry of the renting period. Thus, the landlord who rents out a house should pay the zakah on his house rent, provided the fixed amount meets the following conditions: receiving of the money and completion of nisab at the end of the year. The Hanbaliyyah think that once the contract is concluded, the landlord is entitled to have rent. Thus, if someone leases his house, the zakah is due upon its fixed rate reaching a nisab at the end of the year. This is so because the landlord has the right to spend the rent the way he wants to. The possibility of cancelling the lease does not invalidate the obligation to pay zakah. This case is similar to the case of dowry before the consumation of a marriage. If the rent is an arrear rent, then it should be treated as a debt either as paid or postponed. In al-Majmu', an-Nawawi says: "If somebody leased a house and was paid in advance, he should pay its zakah on receiving it. This is uncontroversial."

The majority of scholars among the companions, the followers, the generation after them, and the jurists who came subsequently held that zakah on merchandise is compulsory. Abu Dawud and alBaihaqi relate that Samurah ibn Jundub reported: "The Prophet, upon whom be peace, used to command us to pay sadaqah from [the goods] we had for sale." Ad-Daraqutni and al-Baihaqi relate that Abu Dharr reported the Prophet, upon whom be peace, saying: "There is sadaqah on camels, sheep, cows, and house furniture." Ash-Shaf'i, Ahmad, Abu 'Ubaid, ad-Daraqutni, al-Baihaqi, and 'Abd ur-Razzaq relate that Abu 'Amr ibn Hammas reported from his father that he said: "I used to sell leather and containers. Once, 'Umar ibn al-Khattab passed by me and said: 'Pay the sadaqah due on your property.' I said: 'O Commander of the Faithful, it is just leather.' He replied: 'Evaluate it and then pay its due sadaqah.' "

Commenting on its credentials, Ibn Quadmah says in alMughni that this is a kind of story which is well-known and indisputable. This might be a consensus of opinion.

On the other hand, the Zahiriyyah maintain that merchandise is not subject to zakah. They differ, says Ibn Rushd, because of their use of analogical reasoning to the obligation of zakah and because of their disagreement on the authenticity of Samurah's and Abu Dharr's reports.

However, the majority of jurists view merchandise as a property which increases in value. Hence, by analogy, it is similar to the three categories upon which zakah must be paid: plantations, cattle, and gold and silver.

It is stated in al-Mandr: "Most scholars agree that zakah is obligatory on merchandise even though there is no clear-cut ruling in the Qur'an or the sunnah on this issue. However, there are a number of reports that corroborate each other with regard to the evidence provided by [their] texts. Their rationale is that since merchandise is a form of cash, there is no difference between it and dinars or dirhams in terms of which it is valued. This means that the form of the nisab can alternate between value in the form of cash and that which is valued in the form of merchandise. If zakah had not been obligatory on merchandise, the rich--or most of them --would have converted their cash into merchandise for trading purposes, making sure that the nisab of gold and silver is never possessed by them for a year."

The main consideration here is that by levying zakah on the rich, Allah the Exalted wants to help the poor and to promote the welfare of the people in general. For the rich, its benefit lies in cleansing their persons of stinginess--both in money and feelings. For the poor, its benefit lies in easing their circumstances. Zakah thus eliminates the causes of corruption which results from the increase of money in a few hands. It is this wisdom which the Qur'an refers to when it deals with the distribution of booty: "... that it becomes not a commodity between the rich among you" (al Hashr 7). Therefore, it is not reasonable to exempt businessmen from their societal obligations when they possess most of the nation's wealth.

The jurists agree that it is not permissible to give zakah to one's father, grandfather, mother, grandmother, son, grandson, daughter, and her children because the zakah payer is obligated to take care of all such people anyway. In case of their poverty, they should draw upon his largesse because it is their right. Thus, if he pays them zakah, he benefits himself and avoids the obligation of supporting them. Malik exempts the grandfather, grandmother, grandsons, and granddaughters because one does not have an obligation to support them if they are poor. However, if they are well-off and fought voluntarily for the cause of Allah, the zakah payer may give them some of the zakah designated for those fighting in the cause of Allah. He may also give them some of the share meant for debtors, though he is not obligated to pay off their debts. He may also give them a portion of the amount set aside for zakah collectors, provided they are in this category.

Ibn al-Mundhir says that all scholars agree that a man is not obligated to give his wife zakah, the reason being that adequate support for her is already enjoined upon him, unless she is in debt. In that case, she may be given from the debtor's share to pay off her debt.

It is not permissible to distribute zakah so as to grow nearer to Allah other than what Allah, the Exalted One, mentions in the 'ayah: "The alms are only for the poor and the needy" (at-Taubah 60). Thus, zakah cannot be paid for establishing mosques, bridges, road repair, hospitality, shrouding the dead, and so on. Abu Dawud witnesses: "I heard Ahmad while he was asked whether spending part of the zakah on shrouding the deceased was permissible. He said: 'No. Nor can it be used to pay the debt of the dead.' " He also said: "One can pay the debt of a living person from the zakah but not that of the deceased. For a person who dies, there is no debt."

Ahmad was also asked what would happen if it had been given to help them redeem their debt. He answered: "Yes, for his family it is all right."

The jurists agree that it is not permissible to give zakah to one's father, grandfather, mother, grandmother, son, grandson, daughter, and her children because the zakah payer is obligated to take care of all such people anyway. In case of their poverty, they should draw upon his largesse because it is their right. Thus, if he pays them zakah, he benefits himself and avoids the obligation of supporting them. Malik exempts the grandfather, grandmother, grandsons, and granddaughters because one does not have an obligation to support them if they are poor. However, if they are well-off and fought voluntarily for the cause of Allah, the zakah payer may give them some of the zakah designated for those fighting in the cause of Allah. He may also give them some of the share meant for debtors, though he is not obligated to pay off their debts. He may also give them a portion of the amount set aside for zakah collectors, provided they are in this category.

Ibn al-Mundhir says that all scholars agree that a man is not obligated to give his wife zakah, the reason being that adequate support for her is already enjoined upon him, unless she is in debt. In that case, she may be given from the debtor's share to pay off her debt.

It is not permissible to distribute zakah so as to grow nearer to Allah other than what Allah, the Exalted One, mentions in the 'ayah: "The alms are only for the poor and the needy" (at-Taubah 60). Thus, zakah cannot be paid for establishing mosques, bridges, road repair, hospitality, shrouding the dead, and so on. Abu Dawud witnesses: "I heard Ahmad while he was asked whether spending part of the zakah on shrouding the deceased was permissible. He said: 'No. Nor can it be used to pay the debt of the dead.' " He also said: "One can pay the debt of a living person from the zakah but not that of the deceased. For a person who dies, there is no debt."

Ahmad was also asked what would happen if it had been given to help them redeem their debt. He answered: "Yes, for his family it is all right."

Allah says: "O you who believe! Most surely many of the doctors of law and the monks eat away the property of men falsely and turn them from Allah's way; and as for those who hoard treasures of gold and silver and do not spend them for the sake of Allah--warn them of grievous sufferings [in the life to come]. On the Day when that [hoarded wealth] shall be heated in the Fires of Hell and their foreheads and their sides and their backs branded with it, [it will be said to them:] 'These are the treasures which you have hoarded for yourselves. Now taste of what you used to accumulate!' [at-Taubah 34-35]." He also says: "And they should not think--they who avariously cling to all that Allah has granted them out of His bounty--that this is good for them. No, it is bad for them, for that which they hoard will be hung about their necks on the Day of Judgment" [al-'Imran 180].

Ahmad, al-Bukhari, and Muslim relate from Abu Hurairah that the Messenger of Allah, upon whom be peace, said: "No owner of a treasure who does not pay zakah will be spared, for his treasure will be heated in the Fires of Hell and then made into plates. His flanks and his forehead will be branded with them until Allah pronounces judgment on His servants during a day lasting fifty thousand years.

[The individual] will be shown his path, leading him either to Paradise or to Hell. A camel owner who does not pay zakah will not be spared (either). He will lay flat on a sandy, soft plain and they will run over him heavily one after another until Allah pronounces judgment on His servants during a day lasting fifty thousands years. [The individual in question] will then be shown his path, leading him either to Paradise or to Hell. Equally, no owner of goats who does not pay zakah (will be spared). He will lay flat for them on a sandy plain, and the goats will run over him as heavy as they will come and they will trample him with their hoofs and gore him with their horns--with twisted horns or with no horns--one after another until Allah pronounces judgment on His servants, during a day lasting fifty thousand years, and [the individual in question] will be shown the path, leading him either to Paradise or to Hell. They [the Companions] asked: 'O Messenger of Allah, what about the horses?' He said: 'Horses have goodness in their foreheads (or he said 'Goodness lies in the foreheads of the horses') until the Day of Judgment. Horses are of three kinds: they are a source of reward for the owner, they are a cover, or they are a burden to a person. As to those [horses] that bring rewards, one who raises and trains them for the sake of Allah will get a reward from Him as well as all that they consume will be considered a reward for him from Allah. For every stalk of grass in the meadow that one lets them graze, there is a reward for him. For every drop of water that one lets them drink from the creek, there is a reward.' He went on describing until a reward was mentioned even for their urine and their feces.

'And for every step that they prance on elevated ground, there is a reward. As for the one to whom they will provide cover [in the life hereafter], he is the one who raises them for honor and dignity and remembers the right of their backs and stomachs in plenty and adversity. As for the one to whom they are a burden, he is the one who raises them for glory and showing off to people.' They asked: 'O Messenger of Allah, what about donkeys?' He said: 'Allah has not revealed to me anything in regard to them except this one comprehensive verse: 'He who does an atom's weight of good will see it, and he who does an atom's weight of evil will see it' [az-Zalzalah 7]."

Al-Bukhari and Muslim relate from Abu Hurairah that the Prophet, upon whom be peace, said: "Whoever is made wealthy by Allah and does not pay zakah on his wealth, on the Day of Judgment it will become a bald-headed, poisonous, male snake with two black spots over his eyes. The snake, on the Day of Judgment, will encircle his neck, and bite his cheeks and say: 'I am your treasure, I am your wealth.' " Then he [the Prophet] recited this 'ayah: " 'And let not those who hoard up that which Allah has bestowed upon them of his bounty...' [al'Imran 180]."

Ibn Majah, al-Bazzar, and al-Baihaqi relate from Ibn 'Umar that the Messenger of Allah, upon whom be peace, said: "O Muhajirun, beware of five traits: if ever immorality spreads in a community and there is no sense of shame on its occurrence or mentioning it [and people talk about it as if nothing bad has taken place], diseases which were not present in the time of their predecessors will spread among them. If they decrease the measure and weight (of sold grains or food), they will be overcome by poverty, their provisions will decrease and their ruler will be unjust. If they refrain from paying the zakah due on their properties, they will be deprived of rain, unless they get it only for the sake of their cattle. If they renounce their commitment to Allah and His Messenger, they will be governed by an enemy who is a stranger to them and who will take away some of what they possess. If their rulers do not rule according to Allah's Book, they will be afflicted by civil war. Allah forbid that these should happen to you."

Al-Bukhari and Muslim relate from al-Ahnaf ibn Qays that he said: "I was in the company of some men of Quraish, when a man (Abu Dharr al-Ghafari, a companion of the Prophet) came with coarse hair, clothes, and appearance. He stood up, greeted them and said: 'Inform those who hoard property that a stone will be heated in the Fires of Hell and then placed on the nipples of their breasts until it comes out from the top of their shoulders. It will then be placed on the top of their shoulders until it comes out again from the nipple of their breasts, and they will be shaken.' Then he left. I followed him and sat near him, not knowing who he was. I said: 'These people disliked what you said to them.' He observed: 'They do not understand anything that my friend said to me.' I asked: 'Who is your friend?' He replied: 'The Prophet, upon whom be peace. [One day he asked me]: 'Do you see the Mount of Uhud?' I looked at the sun to see how much of the day was left, as I thought that the Messenger of Allah, upon whom be peace, wanted to send me on an errand for him. I said: 'Yes.' Upon this he said: 'Nothing would delight me more than having gold equal to the bulk of Uhud and spending all of it (in Allah's way) except three dinars.'

'Indeed, these people do not understand and go on accumulating riches. By Allah! I neither ask them for this world, nor do I ask them anything about religion until I meet Allah, The Exalted One.' "

Zakah aims at supporting the poor by satisfying their needs. A specified amount is therefore given to them on a continuous basis to alleviate their state of poverty. This amount differs depending on circumstances and individuals. 'Umar reported: "If you happen to give [alms], you should give to satisfy one's needs." Qadi 'Abdulwahhab says that Malik never stipulated a limit to the amount that can be given. To him, zakah may even be given to one who has a house, a servant, and a mount to ride, provided he is in need. The import of the preceding hadith is clear-- that is, asking for help is permissible for a person who is poor until he gets what he needs for his livelihood and is freed from his needs.

Qabisah ibn Mukhariq al-Hilali reported: "I had a debt. I went to the Messenger of Allah, upon whom be peace, and asked for his help. He answered: 'Wait until we have funds for sadaqah, then we will give you some.' He also said: 'O Qabisah, sadaqah is justified only for the following three: first, a man who is in debt, for his case makes it permissible to receive [alms] until his difficulty is resolved; second, a man who is struck by calamity which destroys his holdings, which also makes it permissible for him to receive [alms] until he is in a position to earn a sustenance [or he said, '... what satisfies his needs and makes him self-sufficient']; and third, a man who has been reduced to poverty and three persons of caliber from among his people testify to his desperate situation will receive until he finds for himself a means of support [or he said, '... what satisfies his needs and makes him selfsufficient']. Other than these cases, O Qabisah, it is not permissible (sahat). A person receiving it (sadaqah) will be consuming forbidden holdings.' " This is narrated by Ahmad, Muslim, Abu Dawud, and anNasa'i.

One whose possessions reach a nisab but are still insufficient for his needs, due to the size of his family or the high cost of living, will be considered well-off and subject to zakah. He is also considered poor because his possessions are not enough for his needs. As such, he should also be given zakah. AnNawawi says that one who possesses a piece of real estate but does not have enough income to meet his needs should be considered poor and eligible for that amount of zakah which would satisfy his needs. In this way, he would not have to sell his real estate. Al-Mughni mentions that al-Maymum said: "I had a talk with Abu 'Abdullah, Ahmad ibn Hanbal and I said: 'A man may possess camels and sheep on which zakah is due and be considered poor. He may possess forty sheep or even a landed estate (day'ah), not enough for his needs. Would he be allowed to receive alms?' He answered: 'Yes, because he does not possess what is sufficient for him and he is not able to earn what he needs. In that case, he is permitted to receive zakah, if what he possesses does not qualify for zakah.' "

Zakah collectors are officials appointed by the leader or his deputy to collect it from the rich. Among them are the custodians of zakah, shepherds and clerks for its administration. They must be Muslims and should consist of those who are potentially not eligible for zakah. This includes the family of the Prophet--that is, Banu 'Abdul Mutallib. It is related by al-Muttalib ibn Rabi'ah ibn Harith ibn 'Abdul Muttalib that he and al-Fadl ibn al-'Abbas went to the Messenger of Allah, upon whom be peace: "One of us said: 'O Messenger of Allah! We have come to you so that you may invest us with authority to administer zakah, that we shall gather (collect) the benefits the people are to receive, and render service to you that others give.' The Messenger of Allah answered: 'Indeed, zakah ought not to be given to Muhammad or to the family of Muhammad. Zakah is nothing but filth that comes out from people's properties.'" This is reported by Ahmad and Muslim. Another version states: "It is not permitted to Muhammad or to the family of Muhammad."

Abu Sa'id reported that the Prophet, upon whom be peace, said: "Sadaqah is not allowed for the well-off except for the following five: an administrator of zakah, a purchaser of zakah holdings, a debtor, a warrior in the cause of Allah, or a person who is given a present by the needy (miskeen) from what the latter had been granted as zakah." This is related by Ahmad, Abu Dawud, Ibn Majah, and al-Hakim. The latter grades the preceding hadith as sound according to the criteria of Muslim and al-Bukhari.

It is pemmissible for the person giving sadaqah to disclose his sadaqah, whether it is of an obligatory or supererogatory type (nafilah), so long as he does not do it ostentatiously. However, it is preferable not to disclose it. Allah, the Exalted One, says: "If you publicize your almsgiving, it is alright, but if you hide it and give it to the poor, it will be better for you" [al-Baqarah 271]. Ahmad, alBukhari, and Muslim relate from Abu Hurairah that the Prophet, upon whom be peace, said: "Seven people will be shaded by Allah on the day when there will be no shade except His. These people are: a just ruler, a young man who has been brought up in the worship of Allah, a man whose heart is attached to the mosque, two persons who love each other only for Allah's sake and they meet and depart in Allah's cause only, a person who gives sadaqah so secretly that his left hand does not know what his right hand has given, a person who remembers Allah in his seclusion and his eyes get filled with tears, and a man who refuses the call of a chamling woman of noble birth for illicit sex and says: 'I am afraid of Allah, the Exalted One.' "

This category includes two kinds of slaves: contracted slaves (rnukazabun) and regular slaves. Both categories were aided with sadaqah to obtain their freedom. Al-Bara' reported: "A man came to the Prophet, upon whom be peace, and said to him: 'Guide me to a deed that makes me close to Heaven and far from Hell.' The Prophet, upon whom be peace, said: 'Free a person and redeem a slave.' " Then al-Bara' asked: "O Messenger of Allah. Are not the two the same?" He answered: "No. Freeing a person is to grant him freedom [by redeeming him from his bondage], but the redeeming of the neck means buying him his freedom." This is related by Ahmad and ad-Daraqutni and their report is trustworthy.

Abu Hurairah reported that the Prophet, upon whom be peace, said: "Three persons have the right to be helped by Allah: the warrior (ghazi) who fights for Allah, the contracted slave who longs to buy his freedom, and one who wishes to get married for the sake of chastity." This is related by Ahmad and the ashab as-Sunan. At-Tirmidhi grades this report as good and sound.

As to the meaning of free captives (wa fi ar-riqab), ash-Shaukani says that scholars differ over it. 'Ali ibn Abu Talib, Sa'id ibn Jubair, al-Layth, ath-Thauri, al-'Itrah, the Hanafiyyah, the Shaf'iyyah, and the majority of scholars are reported to believe that it refers to contracted slaves (rnukatabdn) whose freedom is secured through payment from zakah. According to Ibn 'Abbas, al-Hasan al-Basri, Malik, Ahrnad ibn Hanbal, Abu Thaur, and Abu 'Ubaid, it means using zakah in the release of any kind of slave. Al-Bukhari and Ibn al-Mundhir are also supportive of this view. Their rationale is that the expression wa fi ar-riqab cannot be confined to the kind of slavery arising from a contract because, if that had been the case, then it would have fallen under the category of those in debt (gharimln), for theirs is an obvious case of debt. As such, freeing a slave from bondage is better than helping a contracted slave. He could be aided or helped, but not freed, for the contracted slave is a slave as long as he owes even one dirham. At the same time, freeing a slave is possible at any time, in contrast to the situation of a contracted slave.

Commenting on the subject, az-Zuhri says that the preceding position entails two possibilities. The Qur'anic 'ayah on the subject alludes to these two possibilities, which have been pointed out by ashShaukani in his Muntaqa al-Akhbar. In the hadith narrated by alBara', evidence suggests that redeeming necks is not the same as freeing them. Nor is the deed of freeing slaves the same as helping contracted ones with money to pay off the contract. Both of these bring the individual closer to Heaven and distance him from Hell.

Individuals strong in body and earning their living are not entitled to zakah. Their position is similar to that of the rich.

• 'Ubaidullah ibn 'Adiyy al-Khiyar reported: "Two men told me that they went to the Prophet, upon whom be peace, during the Farewell Pilgrimage while he was distributing charity. They asked him for help. He gave them a look from the head down and then found them to be sturdy and strong. Then he said: 'If you desire, I shall give it to you. But, there is no zakah for one who is rich, neither for the one who is strong and earning.' " This is related by Abu Dawud and anNasa'i.

Concerning the merits of this hadith, al-Khattabi says that it provides the criterion that if a person is not known to have means, it will be presumed that he has none. The hadith also provides the rule that one who appears to be sturdy is not excluded from receiving the zakah unless his income is determined, for there are some people who are strong in body but for one reason or another are unable to work. Such people may receive charity according to this hadith.

People who are leaders and notables among the Muslims and influential among their nonbelieving kinsmen deserve and if given sadaqah, there is hope that their kinsmen will become Muslims. Such was the case of Abu Bakr giving 'Adiyy ibn Hatim and az-Zibarqan ibn Badr sadaqah because of their high status among their people.

Prominent people among Muslims, though recently converted to Islam and as such of weak faith but still obeyed by their people, if given sadaqah and their counsel sought in jihad and other matters could lead them to become strong in their Islam. A case in point is that of the Makkans who became Muslims after the conquest of Makkah. The Prophet, upon whom be peace, gave them a large booty after his victory over the Huwazin. Most of them became very good and conscientious Muslims later on.

Muslims who live at the frontiers, close to enemy land, can also be given sadaqah as an incentive to defend the Islamic territory. The author of al-Manar claims that this falls under the national defense. Jurists place it under the share allocated for the cause of Allah. It is similar to a military expedition. In our times, people who most deserve our help are those Muslims whom the unbelievers have brought over to their side by placing them under their protection or converting such Muslims to their religion. We notice that colonial powers are working for the subjugation of all Muslims and are trying to divert them away from their religion. Such states are allocating a certain portion of their resources to win over the Muslim hearts. Some they have succeeded converting to Christianity, and others have been influenced by or attracted to their tutelage. This is creating problems for Muslim states and Islamic unity. Are not such Muslims more deserving of zakah than those along the frontiers?

Muslims who are employed to collect zakah, either through persuasion or force, from those who are not willing to give it can also qualify as its recipients for it is better to use such people to maintain Muslim unity. Their support and their undertaking to help the government is the lesser of two evils and a preferable arrangement.

The Messenger of Allah used to send his authorized agents to collect zakah. He would then distribute it among the deserving people. Abu Bakr and 'Umar did the same. There is no difference between unhidden wealth (i.e., plants, fruit, cattle, and minerals) and hidden wealth (i.e., trade goods, gold, silver, and treasure). When 'Uthman became caliph, he followed this practice for a while. Later on, when he saw that the hidden wealth was tremendous and that pursuing it embarrassed the community and while checking it harmed its owners, he left the payment of the zakah on such property to the individual's discretion. Jurists agree that the owners themselves should assume the distribution of zakah, especially when it is for hidden wealth. As-Sa'ib ibn Yazid reported: "I once heard the Messenger of Allah, upon whom be peace. He said: 'This is the month of your zakah. If any one of you still owes a debt, let him pay it off so that your properties become free from debts. Then, you can pay the zakah on them.' " Al-Baihaqi relates it with a sahih chain.

An-Nawawi says that some scholars agree with this practice.

Is it preferable for the owners to distribute the zakah due on their hidden wealth, or is it preferable to let the leader distribute it?

There is more than one opinion on this subject. The preferred choice among the Shaf'iyyah is that zakah be paid to the government, especially when it is a just government. According to the Hanbaliyyah, it is preferable that the zakah payer distribute it himself, even though it is permissible to give it to the ruler. On the other hand, Malik and the Hanafiyyah hold that if the wealth is unhidden, the Muslim leader and his agents have the authority to ask for and take their zakah. The opinion of the Shaffiyyah and the Hanbaliyyah concerning unhidden wealth is similar to that on the hidden ones.

It is permissible to pay zakah to a Muslim leader, whether he is just or not, provided he rules (more or less) according to Islamic laws. The property owner absolves himself of his obligation by giving zakah to the leader. If the leader does not distribute it properly, it is preferable that the property owner do so himself, unless the leader or his agent asks for it.

Anas reported: "A man from the tribe of Banu Tamim came to the Messenger of Allah, upon whom be peace, and said: 'O Messenger of Allah! If I paid the zakah to your representative, am I acquitted of my responsibility?' The Messenger of Allah, upon whom be peace, said: 'Yes, if you pay it to my representative, then you have acquitted yourself. Its reward will be yours and its sin will be upon whoever misused it.' " This is related by Ahmad.

Ibn Mas'ud reported that the Prophet, upon whom be peace, said: "After me, there will be selfishness and you will deny obligations." They said: "O Messenger of Allah! What do you command us to do?" He answered: "Pay the due which is upon you and ask Allah what is right for you." This is related by al-Bukhari and Muslim.

Wa'il ibn Hajar reported: "I heard the Messenger of Allah, upon whom be peace, say after a man had asked him his opinion of our leaders who deny their right [of collecting and distributing the zakah]: 'Listen and obey, for indeed, they have their responsibility and you have yours.' " This is related by Muslim.

Commenting on the subject, ash-Shaukkani says that the hadith cited in this section are used by many scholars to justify the permissibility of transferring both kinds of zakah to unjust rulers. This applies to rulers of Muslims in the world of Islam (Dar al Islam).

As to contemporary Muslim governments, Sheikh Rashid Rida says: "At present, the majority of Muslims do not have an Islamic govemment which establishes Islam, propagates and defends it, calls for jihad individually or collectively, implements its divine injunctions, and collects and distributes zakah according to the rules laid down by Allah, the Exalted One.

Some of the Muslim rulers are under the influence of Western powers, while others are under the tutelage of polytheists. These foreign powers employ Muslim leaders as tools to subjugate the people in the name of Islam, thus destroying Islam itself. They use the influence of the Muslim leaders and Muslim resources, including zakah and endowments, to further their interests. To such rulers, it is not permissible to pay any part of zakah, regardless of their title or profession of faith. As for the rest of the Islamic governments whose rulers and heads of state profess Islam and whose finances are not controlled by foreigners, the payment of unhidden zakah should be made to their leaders. This also applies to hidden properties, such as gold and silver, when the leaders request it, even if they are unjust in some of their judgments, as is said by the jurists."

Zakah is given to a Muslim provided he is eligible to receive it. Whether he is good or sinful does not matter. If, however, it is known that he will use it to perpetuate what Allah has forbidden, it should be denied to him. It is preferable that one who pays zakah should give it to the pious, the knowledgeable, and those of kind disposition. It is related from Abu Sa'id al-Khudri that the Prophet, upon whom be peace, said: "The likeness of a believer and the likeness of belief are similar to the horse that, tied to its post, walks around and then comes back to its post. The believer may forget, but he returns to his belief. Thus, give your food to the righteous people and entrust your favors to the believers." This is related by Ahmad with a good chain and as-Suyuti authenticated it.

Ibn Taimiyyah says that the needy who discards his salah will not be given anything until he repents and offers salah again because neglecting salah is a grave sin. It is not right that one who commits this sin should be financially helped until he repents to Allah. Included along with those who neglect salah are offenders who are not ashamed to commit sinful acts and remain unrepentant. Also, one whose conscience is corrupted has an innate character which is distorted and a sense of good which is virtually dead. Such a person is not given zakah unless doing so will turn him in the right direction and help him reform.

The Messenger of Allah, upon whom be peace, prohibited the one who gives zakah to buy back what he gave up for Allah, the Exalted One. This is similar to the case of those immigrants who were prohibited (by the Messenger) to return to Makkah after they had left it as immigrants. It is related by 'Abdullah ibn 'Umar that: "Once 'Umar gave away a horse, for the cause of Allah, as sadaqah. Later, he saw it for sale and wanted to buy it. He asked the Messenger of Allah, upon whom be peace, if he could do so. The Messenger answered: 'Do not buy back what you gave in sadaqah.'" This is related by al-Bukhari, Muslim, Abu Dawud, and an-Nasa'i. AnNawawi says it is a purifying prohibition, not one of unlawfulness. It is unsuitable (makruh) for a person to buy back what he has given in sadaqah, or zakah, or penance for a promise, or anything of the nature which brings one closer to Allah, the Exalted One. This is also applicable to a gift offered to someone which the donor cannot own even if it is allowed by the recipient. However, it can be owned by him again if he inherits it. According to Ibn Battal, most scholars disliked someone to buy his sadaqah back. This is in accordance with 'Umar's hadith. Ibn al-Mundhir says that al-Hasan, 'Ikrimah, Rabi'ah, and al-Auza'i allowed buying one's charity back. Ibn Hazm is also inclined to this view because of a hadith from Abu Sa'id alKhudri. The Messenger of Allah, upon whom be peace, said: "Sadaqah is not allowed to the well-to-do except for five among them: one who fights in the cause of Allah; one who administers zakah; one who is in debt; one who bought [the article of zakah] with his money; or one who has a poor neighbor to whom he gave sadaqah, and the latter gave it as a gift to him."

People who are leaders and notables among the Muslims and influential among their nonbelieving kinsmen deserve and if given sadaqah, there is hope that their kinsmen will become Muslims. Such was the case of Abu Bakr giving 'Adiyy ibn Hatim and az-Zibarqan ibn Badr sadaqah because of their high status among their people.

Prominent people among Muslims, though recently converted to Islam and as such of weak faith but still obeyed by their people, if given sadaqah and their counsel sought in jihad and other matters could lead them to become strong in their Islam. A case in point is that of the Makkans who became Muslims after the conquest of Makkah. The Prophet, upon whom be peace, gave them a large booty after his victory over the Huwazin. Most of them became very good and conscientious Muslims later on.

Muslims who live at the frontiers, close to enemy land, can also be given sadaqah as an incentive to defend the Islamic territory. The author of al-Manar claims that this falls under the national defense. Jurists place it under the share allocated for the cause of Allah. It is similar to a military expedition. In our times, people who most deserve our help are those Muslims whom the unbelievers have brought over to their side by placing them under their protection or converting such Muslims to their religion. We notice that colonial powers are working for the subjugation of all Muslims and are trying to divert them away from their religion. Such states are allocating a certain portion of their resources to win over the Muslim hearts. Some they have succeeded converting to Christianity, and others have been influenced by or attracted to their tutelage. This is creating problems for Muslim states and Islamic unity. Are not such Muslims more deserving of zakah than those along the frontiers?

Muslims who are employed to collect zakah, either through persuasion or force, from those who are not willing to give it can also qualify as its recipients for it is better to use such people to maintain Muslim unity. Their support and their undertaking to help the government is the lesser of two evils and a preferable arrangement.

Abdullah ibn as-Sa'di related that he came from Syria to see 'Umar ibn al-Khattab, who asked him: "Is it true that you perform a certain job for the Muslims and you are given wages for that, but you do not accept them?" He answered: "Yes, indeed. I possess horses and slaves. I am well-off. I want my work to be a charity for the Muslims." Then 'Umar said: "I also wanted what you desired, but the Prophet, upon whom be peace, used to pay compensation to me. I would say to him: 'Give it to one who is poorer than I.' Once he gave me money and I said to him: 'Give it to a person more needy than I.' Then the Prophet, upon whom be peace, said: 'Take what Allah, to Whom belongs might and majesty, gives you of His bounties without your having asked for it or being eager.' So take it and keep it, or give it away as charity--and what is not given should not be asked for." This is related by al-Bukhari and an-Nasa'i.

AlMustawrid ibn Shaddad relates that the Prophet, upon whom be peace, said: "If someone performed a job for us and has no house, let him have a house; if he has no wife, let him have a wife; if he has no servant, let him have a servant; or if he has no mount to ride, let him have one. He who clamors for anything other than these is being excessive." This is related by Ahmad and Abu Dawud and its chain is sound. Commenting on the subject, al-Khattabi says: "This may be interpreted in two different ways. The first means that the individual is permitted to have a servant or a house deducted from his wages, which are similar to any other wages. He is not permitted to take anything else. The second means that the zakah worker has the right to have lodging and a servant. Thus, if he does not have a house or a servant, one may be hired to serve him and a house may be rented for him during the tenure of his job."

This applies primarily to that group of people whose hearts, due to their weak Islam, need to be reconciled or strengthened for Islam. In this case, zakah is distributed to rid Muslims of their evil, or to procure their assistance in the defense of Muslims. The jurists divide such people into Muslims and unbelievers. The Muslims are divided into four groups:

Scholars agree that a traveler stranded in a foreign land should be given zakah if he lacks the means to achieve his objectives. The extension of zakah is, however, tied to the condition that the journey must have been undertaken for Islamically acceptable reasons. Just what such a trip involves is open to question. The preferable opinion among the Shaf'iyyah is that sadaqah is given even when the traveler is taking the trip for sightseeing and pleasure. The wayfarer (ibn as-sabil), according to the Shaf'iyyah, is of two kinds:

• a person traveling within his own country, and
• one traveling in a foreign country. Both of them are entitled to zakah, even though they could find someone to lend them the needed amount and they have enough resources in their own country to pay their debts. According to Malik and Ahmad, only the passer-by is eligible for zakah and not one traveling within his own country. Zakah is not to be given to the person if he can find someone to lend him the money he needs and if he has enough of his own money in his country to pay his debt.

The distribution of zakah to those who are eligible, as mentioned in the 'ayah from at-Taubah, can now be classified as under:

The poor (fuqdra'); the needy (rnasakm); the administrators of zakah ('amildna 'alaiha); those whose hearts are to be won over (mu'allafatu qulubuhum), slaves (ar-riqab); those in debt (gharimun) the wayfarers (abna' as-Sabil); the warriors (rnujahidln).

The jurists differ over the distribution of zakah among the preceding eight groups of people.

Ash-Shaf'i and his followers hold that if a distributor of zakah happens to be the owner of the property (or the agent), then there is no share of the collectors in it. In that case, it becomes obligatory to distribute the sum collected among the remaining seven categories. If other categories are for some reason ineligible for their share, it will be distributed among those still eligible. It is not permissible to disregard any category if it meets the conditions for eligibility. Ibrahim anNakha'i says that if the amount of zakah received is large, then it is possible to divide it among the different categories. However, if it is small, it is permissible to place it into one category. Ahmad ibn Hanbal holds that the division of zakah has a priority but that it is permissible to give it all to one category. Malik maintains that the distributor of zakah should make an effort to investigate those who are in need. He should distribute it according to the immediate condition of the needy and poor people. Thus, if he sees in certain years that the poor need more, they should be given priority. If he sees in another year that the wayfarers are more needy, he should distribute it among the travelers. The Hanafiyyah and Sufyan athThauri thought that the zakah payer can choose the categories he wished to distribute the zakah to. This is related by Hudhaifah and Ibn 'Abbas. Al-Hasan alBasri and 'Ata' ibn Abi Rabah base their opinions on it. Abu Hanifah holds that the distributors of zakah may give it to one person under any of the eight categories.

One whose possessions reach a nisab but are still insufficient for his needs, due to the size of his family or the high cost of living, will be considered well-off and subject to zakah. He is also considered poor because his possessions are not enough for his needs. As such, he should also be given zakah. AnNawawi says that one who possesses a piece of real estate but does not have enough income to meet his needs should be considered poor and eligible for that amount of zakah which would satisfy his needs. In this way, he would not have to sell his real estate. Al-Mughni mentions that al-Maymum said: "I had a talk with Abu 'Abdullah, Ahmad ibn Hanbal and I said: 'A man may possess camels and sheep on which zakah is due and be considered poor. He may possess forty sheep or even a landed estate (day'ah), not enough for his needs. Would he be allowed to receive alms?' He answered: 'Yes, because he does not possess what is sufficient for him and he is not able to earn what he needs. In that case, he is permitted to receive zakah, if what he possesses does not qualify for zakah.' "

Zakah collectors are officials appointed by the leader or his deputy to collect it from the rich. Among them are the custodians of zakah, shepherds and clerks for its administration. They must be Muslims and should consist of those who are potentially not eligible for zakah. This includes the family of the Prophet--that is, Banu 'Abdul Mutallib. It is related by al-Muttalib ibn Rabi'ah ibn Harith ibn 'Abdul Muttalib that he and al-Fadl ibn al-'Abbas went to the Messenger of Allah, upon whom be peace: "One of us said: 'O Messenger of Allah! We have come to you so that you may invest us with authority to administer zakah, that we shall gather (collect) the benefits the people are to receive, and render service to you that others give.' The Messenger of Allah answered: 'Indeed, zakah ought not to be given to Muhammad or to the family of Muhammad. Zakah is nothing but filth that comes out from people's properties.'" This is reported by Ahmad and Muslim. Another version states: "It is not permitted to Muhammad or to the family of Muhammad."

Abu Sa'id reported that the Prophet, upon whom be peace, said: "Sadaqah is not allowed for the well-off except for the following five: an administrator of zakah, a purchaser of zakah holdings, a debtor, a warrior in the cause of Allah, or a person who is given a present by the needy (miskeen) from what the latter had been granted as zakah." This is related by Ahmad, Abu Dawud, Ibn Majah, and al-Hakim. The latter grades the preceding hadith as sound according to the criteria of Muslim and al-Bukhari.

The jurists agree that zakah can be transferred from one city to another provided the needs of the city residents whom the zakah was originally derived from have first been satisfied. A large number of hadith on the subject stress the need for depleting zakah among the poor and the needy of the city from which it is collected. This is because zakah aims at freeing the poor inhabitants of an area from want, and thus its transfer would contribute to their deprivation. This is substantiated by the hadith of Mu'adh: "Tell them that there is a charity due upon them to be taken from their rich and to be given back to their poor." Abu Juhaifah reported: "The charity collector of the Messenger of Allah, upon whom be peace, came to us and took zakah from our rich and gave it to our poor. I was an orphan then, and he gave me a young she-camel." This is related by at-Tirmidhi, who graded it hassan.

'Imran ibn Husain reports that he was employed as a charity collector. When he returned from this assignment, he was asked: "Where is the collection?" He responded: "Did you send me for the collection? We took it and distributed it the way we did at the time of the Messenger of Allah, upon whom be peace." This is related by Abu Dawud and Ibn Majah. On the same subject, Tawus says: "Mu'adh wrote in his letter: 'Anyone who moves from one location to another, his charity and tithe remain in the location of his tribe.'" This is related by al-Athram in his Sunan.

Based on such hadith, the jurists say that the poor of a city have a prior claim over the local zakah than the poor elsewhere. Still, they differ over which conditions must prevail before zakah can be transferred from one city to another.

The Hanafiyyah hold that transferring zakah is disliked (makruh) unless it is for needy relatives and serves the ties of blood, or when the needs of a group of Muslims are more pressing than those of the locals, when it is tied to the general interests of the Muslims, when it is sought from a country at war against the Muslims to the land of Islam, when it is intended for a scholar, or when zakah is paid before the completion of the hawl. In those cases, transferring zakah is not disliked (makruh).

The Shaf'iyyah maintain that transferring zakah is not allowed and that it must be spent in the area of its origin, unless it has no poor or other categories of zakah recipients. 'Amr ibn Shu'aib reported that the Messenger of Allah, upon whom be peace, appointed Mu'adh ibn Jabal to a position in Jund where the latter remained until the death of the Prophet. At the time of this event, he came to 'Umar who reappointed him. He sent to 'Umar one-third of the sadaqat collected from the local people, but 'Umar turned it down and said: "I did not appoint you to go there as a tax collector or as a tribute (jizyah) taker. I appointed you to collect sadaqat from the rich and then to return them to their poor." Mu'adh replied: "I would not have sent you anything [from the collection] if I had found someone deserving [over here]."

In the second year, he sent him half of the collected sadaqat, and they ran into the same issue again. In the third year, he sent him all of it, and 'Umar again argued with him. Mu'adh responded: "I could not find anyone who deserved to receive anything from me." This is related by Abu 'Ubaid.

Malik holds that transferring zakah is allowed only when there is a desperate need. The administration then can send it to the other place after due consideration of all the facts. The Hanbaliyyah say that it is not permissible to transfer zakah from its place of origin to that of the place beyond which salat ul-qasr is applicable. It must be spent in the place which generated it or near to it but not beyond the point of qasr.

Abu Dawud says: "I heard Ahmad saying 'no' when asked if zakah could be transferred from one city to another. Asked further, 'What if his [the zakah payer's] relatives are in the other city?' he replied: 'No. It can be transferred only when the needs of the poor residents of a city have been satisfied.' " This is based on the preceding hadith of Abu 'Ubaid. Ibn Qudamah holds that even if the zakah payer violated the above stipulations by transferring it, he would still have met his obligation. Most of the scholars also support this view. When a man resides in one city and his holdings happen to be in another, consideration will be given to the city where his holdings are located because the holdings generated zakah and the eligible people will be eyeing it. If part of the holdings are with the owner and some are in another city, zakah will be paid on the portion in each city. This applies to zakah on one's holdings. As for the zakah at the end of Ramadan (zakat ul-fitr), it is distributed in the city where it is due, whether the payer's holdings are there or not. This is because this type of zakah is associated with the person rather than with the holdings.

Abdullah ibn as-Sa'di related that he came from Syria to see 'Umar ibn al-Khattab, who asked him: "Is it true that you perform a certain job for the Muslims and you are given wages for that, but you do not accept them?" He answered: "Yes, indeed. I possess horses and slaves. I am well-off. I want my work to be a charity for the Muslims." Then 'Umar said: "I also wanted what you desired, but the Prophet, upon whom be peace, used to pay compensation to me. I would say to him: 'Give it to one who is poorer than I.' Once he gave me money and I said to him: 'Give it to a person more needy than I.' Then the Prophet, upon whom be peace, said: 'Take what Allah, to Whom belongs might and majesty, gives you of His bounties without your having asked for it or being eager.' So take it and keep it, or give it away as charity--and what is not given should not be asked for." This is related by al-Bukhari and an-Nasa'i.

AlMustawrid ibn Shaddad relates that the Prophet, upon whom be peace, said: "If someone performed a job for us and has no house, let him have a house; if he has no wife, let him have a wife; if he has no servant, let him have a servant; or if he has no mount to ride, let him have one. He who clamors for anything other than these is being excessive." This is related by Ahmad and Abu Dawud and its chain is sound. Commenting on the subject, al-Khattabi says: "This may be interpreted in two different ways. The first means that the individual is permitted to have a servant or a house deducted from his wages, which are similar to any other wages. He is not permitted to take anything else. The second means that the zakah worker has the right to have lodging and a servant. Thus, if he does not have a house or a servant, one may be hired to serve him and a house may be rented for him during the tenure of his job."

This applies primarily to that group of people whose hearts, due to their weak Islam, need to be reconciled or strengthened for Islam. In this case, zakah is distributed to rid Muslims of their evil, or to procure their assistance in the defense of Muslims. The jurists divide such people into Muslims and unbelievers. The Muslims are divided into four groups:

The Messenger of Allah used to send his authorized agents to collect zakah. He would then distribute it among the deserving people. Abu Bakr and 'Umar did the same. There is no difference between unhidden wealth (i.e., plants, fruit, cattle, and minerals) and hidden wealth (i.e., trade goods, gold, silver, and treasure). When 'Uthman became caliph, he followed this practice for a while. Later on, when he saw that the hidden wealth was tremendous and that pursuing it embarrassed the community and while checking it harmed its owners, he left the payment of the zakah on such property to the individual's discretion. Jurists agree that the owners themselves should assume the distribution of zakah, especially when it is for hidden wealth. As-Sa'ib ibn Yazid reported: "I once heard the Messenger of Allah, upon whom be peace. He said: 'This is the month of your zakah. If any one of you still owes a debt, let him pay it off so that your properties become free from debts. Then, you can pay the zakah on them.' " Al-Baihaqi relates it with a sahih chain.

An-Nawawi says that some scholars agree with this practice.

Is it preferable for the owners to distribute the zakah due on their hidden wealth, or is it preferable to let the leader distribute it?

There is more than one opinion on this subject. The preferred choice among the Shaf'iyyah is that zakah be paid to the government, especially when it is a just government. According to the Hanbaliyyah, it is preferable that the zakah payer distribute it himself, even though it is permissible to give it to the ruler. On the other hand, Malik and the Hanafiyyah hold that if the wealth is unhidden, the Muslim leader and his agents have the authority to ask for and take their zakah. The opinion of the Shaffiyyah and the Hanbaliyyah concerning unhidden wealth is similar to that on the hidden ones.

It is permissible to pay zakah to a Muslim leader, whether he is just or not, provided he rules (more or less) according to Islamic laws. The property owner absolves himself of his obligation by giving zakah to the leader. If the leader does not distribute it properly, it is preferable that the property owner do so himself, unless the leader or his agent asks for it.

Anas reported: "A man from the tribe of Banu Tamim came to the Messenger of Allah, upon whom be peace, and said: 'O Messenger of Allah! If I paid the zakah to your representative, am I acquitted of my responsibility?' The Messenger of Allah, upon whom be peace, said: 'Yes, if you pay it to my representative, then you have acquitted yourself. Its reward will be yours and its sin will be upon whoever misused it.' " This is related by Ahmad.

Ibn Mas'ud reported that the Prophet, upon whom be peace, said: "After me, there will be selfishness and you will deny obligations." They said: "O Messenger of Allah! What do you command us to do?" He answered: "Pay the due which is upon you and ask Allah what is right for you." This is related by al-Bukhari and Muslim.

Wa'il ibn Hajar reported: "I heard the Messenger of Allah, upon whom be peace, say after a man had asked him his opinion of our leaders who deny their right [of collecting and distributing the zakah]: 'Listen and obey, for indeed, they have their responsibility and you have yours.' " This is related by Muslim.

Commenting on the subject, ash-Shaukkani says that the hadith cited in this section are used by many scholars to justify the permissibility of transferring both kinds of zakah to unjust rulers. This applies to rulers of Muslims in the world of Islam (Dar al Islam).

As to contemporary Muslim governments, Sheikh Rashid Rida says: "At present, the majority of Muslims do not have an Islamic govemment which establishes Islam, propagates and defends it, calls for jihad individually or collectively, implements its divine injunctions, and collects and distributes zakah according to the rules laid down by Allah, the Exalted One.

Some of the Muslim rulers are under the influence of Western powers, while others are under the tutelage of polytheists. These foreign powers employ Muslim leaders as tools to subjugate the people in the name of Islam, thus destroying Islam itself. They use the influence of the Muslim leaders and Muslim resources, including zakah and endowments, to further their interests. To such rulers, it is not permissible to pay any part of zakah, regardless of their title or profession of faith. As for the rest of the Islamic governments whose rulers and heads of state profess Islam and whose finances are not controlled by foreigners, the payment of unhidden zakah should be made to their leaders. This also applies to hidden properties, such as gold and silver, when the leaders request it, even if they are unjust in some of their judgments, as is said by the jurists."

According to Ibn Rushd: "The cause of their differences lies between the literal and the intended meaning. The literal meaning determines the classifications, but the intended meaning shows that priority should be given to the needy according to the immediacy of their needs since the aim [of the institution of zakah] is to eliminate poverty. The enumeration [of the categories] in the Qur'an is meant to distinguish the different kinds--that is, the people eligible for zakah, and not necessarily their grouping. The first interpretation is the literal one while the second is the intended interpretation." Ash-Shaf'i builds his case on the hadith of as-Suda'i which is related by Abu Dawud. A man came to the Prophet, upon whom be peace, and asked for zakah. The Messenger of Allah, upon whom be peace, said: "Allah has not left the matter to the judgment of a prophet nor to others. He has laid the rules for it--that is, He has classified [the beneficiaries] into eight categories. If you fit into any of these, I will give you your due."

The author of ar-Rawdah an-Nadiyyah says: "Distributing all of the zakah to one group is more benefiting to the realization of the word of Allah." In brief, one may say that Allah made zakah applicable only to the eight specifically mentioned categories. Spelling out these categories does not mean that the zakah has to be distributed among them equally or even that it has to be divided among them. The intended meaning, however, is that the categories of sadaqah are similar to various groups of people who are eligible for it. Thus, one who is obligated to pay anything to any category of sadaqah and gives it to a person in a parallel group is considered to be fulfilling what Allah commanded him to do. Contrary to this, if one divides his zakah due into the acknowledged eight categories, if all eight exist, then that would not only be contrary to the practice of the Muslims throughout history, but it would cause hardship to the payer of zakah. For example, if the collected zakah were meager, it would be of no benefit to any designated category--even if it was of one kind, to say nothing if it was of numerous kinds. To endorse such a practice would be tantamount to counter what the Prophet, upon whom be peace, did when he permitted the payment of a penance (kaffarah) from the charity collected for Salmah ibn Sakhr. Obviously, the hadith of as-Suda'i cannot be used as evidence.

There is not a single case in the entire corpus of hadith literature which could be used to make the distribution of zakah to all groups of people obligatory. Using the hadith of Mu'adh as evidence that the Prophet, upon whom be peace, instructed him to take zakah from the rich Yemenites and give it to their poor will not be of much help because it does not establish that the zakah was distributed to all the groups. Nor is the hadith of Ziyad ibn al-Harith as-Suda'i valid in this regard because in its chain of narrators is 'Abdur-Rahman ibn Ziyad al-'Afriqi, whose credibility has been questioned by many scholars. Assuming that this hadith is valid for the point under discussion, the meaning of the division of zakah into parts is its distribution according to the apparent meaning of the Qur'anic 'ayah and what the Prophet, upon whom be peace, had in mind. Assuming that the division of zakah itself is intended, the distribution has to be done according to the specified categories. In this case, any transfer of the share of one group to another, even if the group concerned was for some reason non-existent, will not be permissible. Such an approach will be contrary to the consensus of Muslim scholars. If we accept that, then the deciding factor for the sadaqah's distribution is the leader's wish rather than, and not the specific categories of eligible people. Thus, there is no evidence that makes division obligatory, and it is consequently permissible to give some sadaqah to those eligible people and some to other groups. Indeed, when the leader collects all the sadaqat from his people and all eight categories are eligible to receive them, each group has the right to claim its share. However, he does not have to divide the collected sadaqat among them equally or distribute it without any distinction, for he can give any amount to any group or groups that he wants to, or he can give some without giving the rest if he thinks it is in the interest of Islam and its people. For example, if the sadaqah was collected and then a jihad was announced, meaning that it would become necessary to defend the territory of Islam against the unbelievers, the leader can give some or all of it to the deserving warriors. This also applies to other concerns if the interest of Islam necessitates it.

Zakah is given to a Muslim provided he is eligible to receive it. Whether he is good or sinful does not matter. If, however, it is known that he will use it to perpetuate what Allah has forbidden, it should be denied to him. It is preferable that one who pays zakah should give it to the pious, the knowledgeable, and those of kind disposition. It is related from Abu Sa'id al-Khudri that the Prophet, upon whom be peace, said: "The likeness of a believer and the likeness of belief are similar to the horse that, tied to its post, walks around and then comes back to its post. The believer may forget, but he returns to his belief. Thus, give your food to the righteous people and entrust your favors to the believers." This is related by Ahmad with a good chain and as-Suyuti authenticated it.

Ibn Taimiyyah says that the needy who discards his salah will not be given anything until he repents and offers salah again because neglecting salah is a grave sin. It is not right that one who commits this sin should be financially helped until he repents to Allah. Included along with those who neglect salah are offenders who are not ashamed to commit sinful acts and remain unrepentant. Also, one whose conscience is corrupted has an innate character which is distorted and a sense of good which is virtually dead. Such a person is not given zakah unless doing so will turn him in the right direction and help him reform.

The Messenger of Allah, upon whom be peace, prohibited the one who gives zakah to buy back what he gave up for Allah, the Exalted One. This is similar to the case of those immigrants who were prohibited (by the Messenger) to return to Makkah after they had left it as immigrants. It is related by 'Abdullah ibn 'Umar that: "Once 'Umar gave away a horse, for the cause of Allah, as sadaqah. Later, he saw it for sale and wanted to buy it. He asked the Messenger of Allah, upon whom be peace, if he could do so. The Messenger answered: 'Do not buy back what you gave in sadaqah.'" This is related by al-Bukhari, Muslim, Abu Dawud, and an-Nasa'i. AnNawawi says it is a purifying prohibition, not one of unlawfulness. It is unsuitable (makruh) for a person to buy back what he has given in sadaqah, or zakah, or penance for a promise, or anything of the nature which brings one closer to Allah, the Exalted One. This is also applicable to a gift offered to someone which the donor cannot own even if it is allowed by the recipient. However, it can be owned by him again if he inherits it. According to Ibn Battal, most scholars disliked someone to buy his sadaqah back. This is in accordance with 'Umar's hadith. Ibn al-Mundhir says that al-Hasan, 'Ikrimah, Rabi'ah, and al-Auza'i allowed buying one's charity back. Ibn Hazm is also inclined to this view because of a hadith from Abu Sa'id alKhudri. The Messenger of Allah, upon whom be peace, said: "Sadaqah is not allowed to the well-to-do except for five among them: one who fights in the cause of Allah; one who administers zakah; one who is in debt; one who bought [the article of zakah] with his money; or one who has a poor neighbor to whom he gave sadaqah, and the latter gave it as a gift to him."

The Prophet said, "Every day two angels come down from Heaven and one of them says, 'O Allah! Compensate every person who spends in Your cause,' and the other (angel) says, 'O Allah! Destroy every miser.' "

The Prophet said, "If a woman gives in charity from her husband's house .." The Prophet (p.b.u.h) also said, "If a lady gives meals (in charity) from her husband's house without spoiling her husband's property, she will get a reward and her husband will also get a reward likewise. The husband will get a reward because of his earnings and the woman because of her spending."

The Prophet said, "When a woman gives in charity from her house meals in Allah's Cause without spoiling her husband's property, she will get a reward for it, and her husband will also get the reward for his earnings and the storekeeper will get a reward likewise."

Abu Bakr said, "By Allah! If they (pay me the Zakat and) withhold even a she-kid 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."

The Prophet said, "A man keeps on asking others for something till he comes on the Day of Resurrection without any piece of flesh on his face." The Prophet added, "On the Day of Resurrection, the sun will come near (to the people) to such an extent that the sweat will reach up to the middle of the ears, so, when all the people are in that state, they will ask Adam for help, and then Moses, and then Muhammad (p.b.u.h)." The sub-narrator added, "Muhammad will intercede with Allah to judge amongst the people. He will proceed on till he will hold the ring of the door (of Paradise) and then Allah will exalt him to Maqam Mahmud (the privilege of intercession, etc.). And all the people of the gathering will send their praises to Allah."

A Bedouin asked Allah's Apostle about the emigration. The Prophet (p.b.u.h) said, "May Allah have mercy on you! The matter of emigration is very hard. Have you got camels? Do you pay their Zakat?" The Bedouin said, "Yes, I have camels and I pay their Zakat." The Prophet said, "Work beyond the seas and Allah will not decrease (waste) any of your good deeds." (See Hadith No. 260 Vol. 5).

Allah's Apostle said, "If one give in charity what equals one date-fruit from the honestly earned money -- and Allah accepts only the honestly earned money -- Allah takes it in His right (hand) and then enlarges its reward for that person (who has given it), as anyone of you brings up his baby horse, so much so that it becomes as big as a mountain.

Yahya related to me from Malik that he had heard that Abu Bakr as-Siddiq said, "If they withhold even a hobbling cord I will fight them over it."

Yahya related to me from Malik that Zayd ibn Aslam said, ''Umar ibn al Khattab drank some milk which he liked (very much) and he asked the man who had given it to him, 'Where did this milk come from?' The man told him that he had come to a watering-place, which he named, and had found grazing livestock from the zakat watering there. He was given some of their milk, which he then put into his water-skin, and that was the milk in question. Umar ibn al-Khattab then put his hand into his mouth to make himself vomit."

Malik said, "The position with us is that if anyone refuses to honour one of the obligatory demands of Allah, and the muslims are unable to get it, then they have the right to fight him until they get itfrom him."

Yahya related to me from Malik that he had heard that one of the administrators of Umar ibn Abd al-'Aziz wrote to him mentioning that a man had refused to pay zakat on his property. Umar wrote to the administrator and told him to leave the man alone and not to take any zakat from him when he took it from the other muslims. The man heard about this and the situation became unbearable for him, and after that he paid the zakat on his property. The administrator wrote to Umar and mentioned that to him, and Umar wrote back telling him to take the zakat from him.

Once I went to him (the Prophet) and he said, "By Allah in Whose Hands my life is," (or probably said, "By Allah, except Whom none has the right to be worshipped") "whoever had camels or cows or sheep and did not pay their Zakat, those animals will be brought on the Day of Resurrection far bigger and fatter than before and they will tread him under their hooves, and will butt him with their horns, and (those animals will come in circle): When the last does its turn, the first will start again, and this punishment will go on till Allah has finished the judgments amongst the people."

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."

The Prophet went out for the 'Id prayer on the 'Id day and offered a two Rakat prayer; and he neither offered a prayer before it or after it. Then he went towards the women along with Bilal. He preached them and ordered them to give in charity. And some (amongst the women) started giving their forearm bangles and earrings.

that his father said, "Whenever a beggar came to Allah's Apostle or he was asked for something, he used to say (to his companions), "Help and recommend him and you will receive the reward for it; and Allah will bring about what He will through His Prophet's tongue."

The Prophet said to me, "Do not withhold your money, (for if you did so) Allah would withhold His blessings from you."

The Prophet said, "Do not withhold your money by counting it (i.e. hoarding it), (for if you did so), Allah would also withhold His blessings from you."

Malik said, "If a man has four awsuq of dates he has harvested, four awsuq of grapes he has picked, or four awsuq of wheat he has reaped or four awsuq of pulses he has harvested, the different categories are not added together, and he does not have to pay zakat on any of the categ ries - the dates, the grapes, the wheat or the pulses - until any one of them comes to five awsuq using the sa of the Prophet, may Allah bless him and grant him peace, as the Messenger of Allah, may Allah bless him and grant him peace, said, 'There is no zakat (to pay) on anything less than five awsuq of dates. 'lf any of the categories comes to five awsuq, then zakat must be paid. If none of the categories comes to five awsuq, then there is no zakat to pay. The explanation of this is that when a man harvests five awsuq of dates (from his palms), he adds them all together and deducts the zakat from them even if they are all of different kinds and varieties. It is the same with different kinds of cereal, such as brown wheat, white wheat, barley and sult, which are all considered as one category. If a man reaps five awsuq of any of these, he adds it all together and pays zakat on it. If it does not come to that amount he does not have to pay any zakat. It is the same (also) with grapes, whether they be black or red. If a man picks five awsuq of them he has to pay zakat on them, but if they do not come to that amount he does not have to pay any zakat. Pulses also are considered as one category, like cereals, dates and grapes, even if they are of different varieties and are called by different names. Pulses include chick-peas, lentils, beans, peas, and anything which is agreed by everybody to be a pulse. If a man harvests five awsuq of pulses, measuring by the aforementioned sa, the sa of the Prophet, may Allah bless him and grant him peace, he collects them all together and must pay zakat on them, even if they are of every kind of pulse and not just one kind."

Malik said, ''Umar ibn al-Khattab drew a distinction between pulses and wheat when he took zakat from the Nabatean christians. He considered all pulses to be one category and took a tenth from them, and from cereals and raisins he took a twentieth."

Malik said, "If some one asks, 'How can pulses be added up all together when assessing the zakat so that there is just one payment, when a man can barter two of one kind for one of another, while cereals can not be bartered at a rate of two to one?', then tell him, 'Gold and silver are collected together when assessing the zakat, even though an amount of gold dinars can be exchanged for many times tha tamount of silver dirhams.' "

Malik said, regarding date palms which are shared equally between two men, and from which eight awsuq of dates are harvested, "They do not have to pay any zakat on them. If one man owns five awsuq of what is harvested from one piece of land, and the other owns four awsuq or less, the one who owns the five awsuq has to pay zakat, and the other one, who harvested four awsuq or less, does not have to pay zakat. This is how things are done whenever there are associates in any crop, whether the crop is grain or seeds that are reaped, or dates that are harvested, or grapes that are picked . Any one of them that harvests five awsuq of dates, or picks five awsuq of grapes, or reaps five awsuq of wheat, has to pay zakat, and whoever's portion is less than five awsuq does not have to pay zakat. Zakat only has to be paid by someone whose harvesting or picking or reaping comes to five awsuq."

Malik said, "The sunna with us regarding anything from any of these categories, i.e. wheat, dates, grapes and any kind of grain o rseed, which has had the zakat deducted from it and is then stored by its owner for a number of years after he has paid the zakat on it until he sell sit, is that he does not have to pay any zakat on the price he sells it for until a year has elapsed over it from the day he made the sale, as long as he got it through (chance) acquisition or some other means and it was not intended for trading. Cereals, seeds and trade-goods are the same, in that if a man acquires some and keeps them for a number of years and then sells them for gold or silver, he does not have to pay zakat on their price until a year has elapsed over it from the day of sale. If, however, the goods were intended for trade then the owner must pay zakat on them when he sells them, as long as he has had them for a year from the day when he paid zakat on the property with which he bought 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 (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."

Once the Prophet sat on a pulpit and we sat around him. Then he said, "The things I am afraid of most for your sake (concerning what will befall you after me) is the pleasures and splendors of the world and its beauties which will be disclosed to you." Somebody said, "O Allah's Apostle! Can the good bring forth evil?" The Prophet remained silent for a while. It was said to that person, "What is wrong with you? You are talking to the Prophet (p.b.u.h) while he is not talking to you." Then we noticed that he was being inspired divinely. Then the Prophet wiped off his sweat and said, "Where is the questioner?" It seemed as if the Prophet liked his question. Then he said, "Good never brings forth evil. Indeed it is like what grows on the banks of a water-stream which either kill or make the animals sick, except if an animal eats its fill the Khadira (a kind of vegetable) and then faces the sun, and then defecates and urinates and grazes again. No doubt this wealth is sweet and green. Blessed is the wealth of a Muslim from which he gives to the poor, the orphans and to needy travelers. (Or the Prophet said something similar to it.) No doubt, whoever takes it illegally will be like the one who eats but is never satisfied, and his wealth will be a witness against him on the Day of Resurrection."

that she had gone to the Prophet and he said, "Do not shut your money bag; otherwise Allah too will withhold His blessings from you. Spend (in Allah's cause) as much as you can afford. "

Al-Hasan bin 'Ali took a date from the dates given in charity and put it in his mouth. The Prophet said, "Expel it from your mouth. Don't you know that we do not eat a thing which is given in charity?"

I heard Anas bin Malik saying, "Abu Talha had more property of date-palm trees gardens than any other amongst the Ansar in Medina and the most beloved of them to him was Bairuha garden, and it was in front of the Mosque of the Prophet. Allah's Apostle used to go there and used to drink its nice water." Anas added, "When these verses were revealed: 'By no means shall you Attain righteousness unless You spend (in charity) of that Which you love,' (3.92) Abu Talha said to Allah's Apostle, 'O Allah's Apostle! Allah, the Blessed, the Superior says: By no means shall you attain righteousness, unless you spend (in charity) of that which you love. And no doubt, Bairuha' garden is the most beloved of all my property to me. So I want to give it in charity in Allah's cause. I expect its reward from Allah. O Allah's Apostle! Spend it where Allah makes you think it feasible.' On that Allah's Apostle said, 'Bravo! It is useful property. I have heard what you have said (O Abu Talha), and I think it would be proper if you gave it to your kith and kin.' Abu Talha said, I will do so, O Allah's Apostle.' Then Abu Talha distributed that garden amongst his relatives and his cousins."

On 'Id ul Fitr or 'Id ul Adha Allah's Apostle (p.b.u.h) went out to the Musalla. After finishing the prayer, he delivered the sermon and ordered the people to give alms. He said, "O people! Give alms." Then he went towards the women and said. "O women! Give alms, for I have seen that the majority of the dwellers of Hell-Fire were you (women)." The women asked, "O Allah's Apostle! What is the reason for it?" He replied, "O women! You curse frequently, and are ungrateful to your husbands. I have not seen anyone more deficient in intelligence and religion than you. O women, some of you can lead a cautious wise man astray." Then he left. And when he reached his house, Zainab, the wife of Ibn Mas'ud, came and asked permission to enter it was said, "O Allah's Apostle! It is Zainab." He asked, "Which Zainab?" The reply was that she was the wife of Ibn Mas'ud. He said, "Yes, allow her to enter." And she was admitted. Then she said, "O Prophet of Allah! Today you ordered people to give alms and I had an ornament and intended to give it as alms, but Ibn Mas'ud said that he and his children deserved it more than anybody else." The Prophet replied, "Ibn Mas'ud had spoken the truth. Your husband and your children had more right to it than anybody else."

Yahya related to me from Malik that Ibn Shihab said, "I have heard that the Messenger of Allah, may Allah bless him and grant him peace, took jizya from the magians of Bahrain, that Umar ibn al-Khattab took it from the magians of Persia and that Uthman ibn Affan took it from the Berbers."

Yahya related to me from Malik from Jafar ibn Muhammad ibn Ali from his father that Umar ibn al-Khattab mentioned the magians and said, "I do not know what to do about them." Abd ar-Rahman ibn Awf said, "I bear witness that I heard the Messenger of Allah, may Allah bless him and grant him peace, say, 'Follow the same sunna with them that you follow with the people of the Book . ' "

Yahya related to me from Malik from Nafi from Aslam, the mawla of Umar ibn al-Khattab, that Umar ibn al-Khattab imposed a jizya tax of four dinars on those living where gold was the currency, and forty dirhams on those living where silver was the currency. In addition, they had to provide for the muslims and receive them as guests for three days.

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."

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 Nafi from Abdullah ibn Umar that the Messenger of Allah, may Allah bless him and grant him peace, made the zakat of breaking the fast at the end of Ramadan obligatory on every muslim, whether freeman or slave, male or female, and stipulated it as a sa of dates or a sa of barley.

Yahya related to me from Malik from Zayd ibn Aslam from lyad ibn Abdullah ibn Sad ibn Abi Sarh al-Amiri that he had heard Abu Said al-Khudri say, "We used to pay the zakat al-fitr with a sa of wheat, or a sa of barley, or a sa of dates, or a sa of dried sour milk, or a sa of raisins, using the sa of the Prophet, may Allah bless him and grant him peace . "

Yahya related to me from Malik from Nafi that Abdullah ibn Umar would always pay the zakat al-fitr in dates, except once, when he paid it in barley.

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."

Allah's Apostle said, "There is no Zakat either on a horse or a slave belonging to a Muslim."

The Prophet said, "There is no Zakat either on a slave or on a horse belonging to a Muslim."

The Prophet (p.b.u.h) said, "The best charity is that which is practiced by a wealthy person. And start giving first to your dependents."

The Prophet said, "The upper hand is better than the lower hand (i.e. he who gives in charity is better than him who takes it). One should start giving first to his dependents. And the best object of charity is that which is given by a wealthy person (from the money which is left after his expenses). And whoever abstains from asking others for some financial help, Allah will give him and save him from asking others, Allah will make him self-sufficient."

I heard Allah's Apostle (p.b.u.h) while he was on the pulpit speaking about charity, to abstain from asking others for some financial help and about begging others, saying, "The upper hand is better than the lower hand. The upper hand is that of the giver and the lower (hand) is that of the beggar."

Yahya related to me that Malik said, "A man does not have to pay zakat for the slaves of his slaves, or for some one employed by him, or for his wife's slaves, except for anyone who serves him and whose services are indispensable to him, in which case he must pay zakat. He does not have to pay zakat for any of his slaves that are kafir and have not become muslim, whether they be for trade or otherwise."

Abu Bakr wrote to me what Allah's Apostle has made compulsory (regarding Zakat) and this was mentioned in it: If a property is equally owned by two partners, they should pay the combined Zakat and it will be considered that both of them have paid their Zakat equally.

When the verses of charity were revealed, we used to work as porters. A man came and distributed objects of charity in abundance. And they (the people) said, "He is showing off." And another man came and gave a Sa (a small measure of food grains); they said, "Allah is not in need of this small amount of charity." And then the Divine Inspiration came: "Those who criticize such of the believers who give in charity voluntarily and those who could not find to give in charity except what is available to them" (9.79).

Whenever Allah's Apostle (p.b.u.h) ordered us to give in charity, we used to go to the market and work as porters and get a Mudd (a special measure of grain) and then give it in charity. (Those were the days of poverty) and today some of us have one hundred thousand.

"Save yourself from Hell-fire even by giving half a date-fruit in charity."

A lady along with her two daughters came to me asking (for some alms), but she found nothing with me except one date which I gave to her and she divided it between her two daughters, and did not eat anything herself, and then she got up and went away. Then the Prophet came in and I informed him about this story. He said, "Whoever is put to trial by these daughters and he treats them generously (with benevolence) then these daughters will act as a shield for him from Hell-Fire." (See Hadith No. 24, Vol. 8).

The Prophet had forbidden the sale of dates till they were good (ripe), and when it was asked what it meant, the Prophet said, "Till there is no danger of blight."

The Prophet had forbidden the sale of fruits till they were ripe (free from blight).

Allah's Apostle forbade the selling of fruits until they were ripe. The Prophet (p.b.u.h) added, "It means that they become red."

Allah's Apostle said, "When a woman gives in charity from her husband's meals without wasting the property of her husband, she will get a reward for it, and her husband too will get a reward for what he earned and the storekeeper will have the reward likewise."

The Prophet said, "An honest Muslim storekeeper who carries out the orders of his master and pays fully what he has been ordered to give with a good heart and pays to that person to whom he was ordered to pay, is regarded as one of the two charitable persons."

I heard the Prophet saying, "There is no envy except in two: a person whom Allah has given wealth and he spends it in the right way, and a person whom Allah has given wisdom (i.e. religious knowledge) and he gives his decisions accordingly and teaches it to the others."

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.

Yahya related to me from Malik from Yahya ibn Said from Muhammad ibn Yahya ibn Habban from al-Qasim ibn Muhammad that A'isha, the wife of the Prophet, may Allah bless him and grant him peace, said, "Sheep from the zakat were brought past Umar ibn al-Khattab and he saw amongst them a sheep with a large udder, ready to give milk, and he said, 'What is this sheep doing here?' and they replied, 'It is one of the sheep from the zakat.' Umar said, 'The owners did not give this sheep willingly. Do not subject people to trials. Do not take from the muslims those of their animals which are the best food-producers.' "

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."

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.' "

Allah's Apostle said, "Whoever is made wealthy by Allah and does not pay the Zakat of his wealth, then on the Day of Resurrection his wealth will be made like a baldheaded poisonous male snake with two black spots over the eyes. The snake will encircle his neck and bite his cheeks and say, 'I am your wealth, I am your treasure.' " Then the Prophet recited the holy verses: 'Let not those who withhold . . .' (to the end of the verse (3.180).

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."

Yahya related to me from Malik from Ibn Shihab from Said ibn al-Musayyab and from Abu Salama ibn Abd ar-Rahman from Abu Hurayra that the Messenger of Allah, may Allah bless him and grant him peace ,said, "There is a tax of a fifth on buried treasure."

Malik said, "The position which we are agreed upon, and which I have heard the people of knowledge mentioning, is that rikaz refers to treasure which has been found which was buried during the jahiliyya, as long as neither capital is required, nor expense, great labour or inconvenience incurred in recovering it. If capital is required or great labour is incurred, or on one occasion the mark is hit and on another it is missed, then it is not rikaz."

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."

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.

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."

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."

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)."

Yahya related to me from Malik from Nafi that Abdullah ibn Umar used to say, "Zakat does not have to be paid on property until a year has elapsed over it."

Yahya related to me from Malik that Ibn Shihab said, "The first person to deduct zakat from allowances was Muawiya ibn Abi Sufyan." (i.e. the deduction being made automatically) .

Malik said, "The agreed sunna with us is that zakat has to be paid on twenty dinars (of gold coin), in the same way as it has to be paid on two hundred dirhams (of silver)."

Malik said, "There is no zakat to pay on (gold) that is clearly less than twenty dinars (in weight) but if it increases so that by the increase the amount reaches a full twenty dinars in weight then zakat has to be paid. Similarly, there is no zakat to pay on (silver) that is clearly less than two hundred dirhams (in weight), but if it increases so that by the increase the amount reaches a full two hundred dirhams in weight then zakat has to be paid. If it passes the full weight then I think there is zakat to pay, whether it be dinars or dirhams." (i.e. the zakat is assessed by the weight and not the number of the coins.)

Malik said, about a man who had one hundred and sixty dirhams by weight, and the exchange rate in his town was eight dirhams to a dinar, that he did not have to pay any zakat. Zakat had only to be paid on twenty dinars of gold or two hundred dirhams.

Malik said, in the case of a man who acquired five dinars from a transaction or in some other way which he then invested in trade, that, as soon as it increased to a zakatable amount and then a year elapsed, he had to pay zakat on it, even if the zakatable amount was reached one day before or one day after the passing of a year. There was then no zakat to pay on it from the day the zakat was taken until a year had elapsed over it.

Malik said, in the similar case of a man who had in his possession ten dinars which he invested in trade and which reached twenty dinars by the time one year had elapsed over them, that he paid zakat on them right then and did not wait until a year had elapsed over them, (counting) from the day when they actually reached the zakatable amount. This was because a year had elapsed over the original dinars and there were now twenty of them in his possession. After that there was no zakat to pay on them from the day the zakat was paid until another year had elapsed over them.

Malik said, "What we are agreed upon (here in Madina) regarding income from hiring out slaves, rent from property, and the sums received when a slave buys his freedom, is that no zakat is due on any of it, whether great or small, from the day the owner takes possession of it until a year has elapsed over it from the day when the owner takes possession of it."

Malik said, in the case of gold and silver which was shared between two co-owners, that zakat was due from any one whose share reached twenty dinars of gold, or two hundred dirhams of silver, and that no zakat was due from anyone whose share fell short of this zakatable amount. If all the shares reached the zakatable amount and the shares were not equally divided, zakat was taken from each man according to the measure of his share. This applied only when the share of each man among them reached the zakatable amount, because the Messenger of Allah, may Allah bless him and grant him peace, had said, "There is no zakat to pay on less than five awaq of silver."

Malik commented, "This is what I prefer most out of what I have heard about the matter."

Malik said, "When a man has gold and silver dispersed among various people he must add it all up together and then take out the zakat due on the total sum ."

Malik said, "No zakat is due from some one who acquires gold or silver until a year has elapsed over his acquisition from the day it became his."

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 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."

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.

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."

Yahya related to me from Malik from Abdullah ibn Umar from Sulayman ibn Yasar from Irak ibn Malik from Abu Hurayra that the Messenger of Allah, may Allah bless him and grant him peace, said, "A muslim does not have to pay any zakat on his slave or his horse."

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 that Abdullah ibn Abi Bakr ibn Amr ibn Hazim said, "A message came from Umar ibn Abd al-Aziz to my father when he was in Mina telling him not to take zakat from either honey or horses."

Yahya related to me from Malik that Abdullah ibn Dinar said, "I asked Said ibn al-Musayyab about zakat on work-horses, and he said, 'Is there any zakat on horses ?' "

Allah's Apostle said, "There is no compensation for one killed or wounded by an animal or by falling in a well, or because of working in mines; but Khumus is compulsory on Rikaz."

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 that he had heard that Umar ibn Abd al-Aziz wrote to his governor in Damascus about zakat saying, "Zakat is paid on the produce of ploughed land, on gold and silver, and on livestock."

Malik said, "Zakat is only paid on three things: the produce of ploughed land, gold and silver, and livestock."

Some Ansari persons asked for (something) from Allah's Apostle (p.b.u.h) and he gave them. They again asked him for (something) and he again gave them. And then they asked him and he gave them again till all that was with him finished. And then he said "If I had anything, I would not keep it away from you. (Remember,) whoever abstains from asking others, Allah will make him contented, and whoever tries to make himself self-sufficient, Allah will make him self-sufficient. And whoever remains patient, Allah will make him patient. Nobody can be given a blessing better and greater than patience."

Allah's Apostle said, "By Him in Whose Hand my life is, it is better for anyone of you to take a rope and cut the wood (from the forest) and carry it over his back and sell it (as a means of earning his living) rather than to ask a person for something and that person may give him or not."

The Prophet (p.b.u.h) said, "It is better for anyone of you to take a rope (and cut) and bring a bundle of wood (from the forest) over his back and sell it and Allah will save his face (from the Hell-Fire) because of that, rather than to ask the people who may give him or not."

Hakim bin Hizam said, "(Once) I asked Allah's Apostle (for something) and he gave it to me. Again I asked and he gave (it to me). Again I asked and he gave (it to me). And then he said, 'O Hakim! This property is like a sweet fresh fruit; whoever takes it without greediness, he is blessed in it, and whoever takes it with greediness, he is not blessed in it, and he is like a person who eats but is never satisfied; and the upper (giving) hand is better than the lower (receiving) hand.' " Hakim added, "I said to Allah's Apostle, 'By Him (Allah) Who sent you with the Truth, I shall never accept anything from anybody after you, till I leave this world.' " Then Abu Bakr (during his caliphate) called Hakim to give him his share from the war booty (like the other companions of the Prophet), he refused to accept anything. Then 'Umar (during his caliphate) called him to give him his share but he refused. On that 'Umar said, "O Muslims! I would like you to witness that I offered Hakim his share from this booty and he refused to take it." So Hakim never took anything from anybody after the Prophet till he died.

The Prophet said, "On a land irrigated by rain water or by natural water channels or if the land is wet due to a nearby water channel, Ushr (i.e. one-tenth) is compulsory (as Zakat); and on the land irrigated by the well, half of an Ushr (i.e. one-twentieth) is compulsory (as Zakat on the yield of the land)."

Yahya said that Malik said, "The position with us concerning a man who has zakat to pay on one hundred camels but then the zakat collector does not come to him until zakat is due for a second timeand by that time all his camels have died except five, is that the zakat collector assesses from the five camels the two amounts of zakat that are due from the owner of the animals, which in this case is only two sheep, one for each year. This is because the only zakat which an owner of livestock has to pay is what is due from him on the day that the zakat is (actually) assessed. His livestock may have died or it may have increased, and the zakat collector only assesses the zakat on what he (actually) finds on the day he makes the assessment. If more than one payment of zakat is due from the owner of the livestock, he still only has to pay zakat according to what the zakat collector (actually) finds in his possession, and if his livestock has died, or several payments of zakat are due from him and nothing is taken until all his livestock has died, or has been reduced to an amount below that on which he has to pay zakat, then he does not have to pay any zakat, and there is no liability (on him) for what has died or for the years that have passed.

Abu Bakr wrote to me what Allah had ordered His Apostle (about Zakat) which goes: Neither an old nor a defected animal, nor a male-goat may be taken as Zakat except if the Zakat collector wishes (to take it).

Abu Bakr wrote to me about the Zakat which Allah had ordered His Apostle to observe: Whoever had to pay Jahda (Jahda means a four-year-old she-camel) as Zakat from his herd of camels and he had not got one, and he had Hiqqa (three-year-old she-camel), that Hiqqa should be accepted from him along with two sheep if they were available or twenty Dirhams (one Durham equals about 1/4 Saudi Riyal) and whoever had to pay Hiqqa as Zakat and he had no Hiqqa but had a Jadha, the Jadha should be accepted from him, and the Zakat collector should repay him twenty Dirhams or two sheep; and whoever had to pay Hiqqa as Zakat and he had not got one, but had a Bint Labun (two-year-old she-camel), it should be accepted from him along with two sheep or twenty Dirhams; and whoever had to pay Bint Labun and had a Hiqqa, that Hiqqa should be accepted from him and the Zakat collector should repay him twenty Dirhams or two sheep; and whoever had to pay Bint Labun and he had not got one but had a Bint Makhad (one-year-old she camel), that Bint Makhad should be accepted from him along with twenty Dirhams or two sheep.

Whenever a person came to the Prophet with his alms, the Prophet would say, "O Allah! Send your Blessings upon so and so." My father went to the Prophet with his alms and the Prophet said, "O Allah! Send your blessings upon the offspring of Abu Aufa."

The Prophet said, "A man from Bani Israel asked someone from Bani Israel to give him a loan of one thousand Dinars and the latter gave it to him. The debtor went on a voyage (when the time for the payment of the debt became due) but he did not find a boat, so he took a piece of wood and bored it and put 1000 dinars in it and threw it into the sea. The creditor went out and took the piece of wood to his family to be used as fire-wood." (See Hadith No. 488 B, Vol. 3). And the Prophet narrated the narration (and said), "When he sawed the wood, he found his money."

Zakat ul-fitr is incumbent on every free Muslim who possesses one sa' of dates or barley which is not needed as a basic food for himself or his family for the duration of one day and night. Every free Muslim must pay zakat ul-fitr for himself, his wife, children, and servants.

The required amount of zakat ul-fitr is one sa' of wheat, barley, raisins, dry cottage cheese (aqit), rice, corn, or similar items considered as basic foods (qut). Abu Hanifah made it permissible to set aside, as a zakat ul-fitr, an equivalent value and also said that if the payer pays in wheat, one-half of a sa' would be sufficient. Abu Sa'id al-Khudri reported: "We used to give on behalf of every child, old person, freeman, and slave during the lifetime of the Messenger of Allah, upon whom be peace, one sa' of food, or one sa' of dried cottage cheese, or one sa' of barley, or one sa' of dates, or one sa' of raisins as zakat ul-fitr. We continued to do so until Mu'awiyyah came to us to perform pilgrimage (hajj) or a minor pilgrimage ( 'umrah). He then addressed the people from the pulpit and said to them: 'I see that two mudds of wheat of Syria equals one sa' of dates.' The people accepted that." However, Abu Sa'id contended: "I would continue to give as I used to give, namely, one sa' as long as I live." This is related by most hadith narrators. At-Tirmidhi remarks: "Some of the scholars gave one sa' from every charitable item [which is accepted as a sound practice]." Ash-Shaf'i and Ishaq sustain this view but some other scholars gave one sa' from every charitable item except wheat, of which only half a sa' would be sufficient. This is the saying of Sufyan, Ibn al-Mubarak, and the scholars of Kufah.

The jurists agree that zakat ul-fitr is due at the end of Ramadan. They differ, however, about the exact time.

Ath-Thauri, Ahmad, Ishaq, and ash-Shaf'i (in his later opinion), and Malik (in one of his reports) are of the opinion that it is due at the sunset of the night of breaking the fast, for this is when the fast of Ramadan ends. Abu Hanifah, al-Layth, ash-Shaf'i (in his original opinion), and the second report of Malik say that zakat ulfitr is due at the start of fajr on the day of 'id.

These two different views acquire relevance if a baby is born after sunset but before dawn on the day of 'id; the question then is whether zakat ul-fitr is obligatory for the baby or not. In accordance with the first view, it is not since the birth took place after the prescribed time, while according to the second view, it is due because the birth took place within the prescribed space of time.

In the case of the wayfarer cut off from family and relatives, as if traveling were his household, consideration requires kindness for him as well. Thus, to sympathize with him and help him in his travels is, within the meaning of Islamic law, an encouragement which invites one to journey throughout the earth.

In the case of beggars forced to ask people for their needs, they should be helped. A person may also ask for help in order to redress another's need. However, the shari'ah does not approve of begging, except under dire circumstances. Even then, one should not trespass limits.

The liberation of slaves includes buying and setting them free, helping contracted slaves (al-mukatabun) pay off their debts, and helping captives buy their way out of captivity. By encouraging people to spend out of their wealth on slaves, the shari 'ah wants to emancipate the latter. Still, as important as the emancipation of slaves is, in terms of priorities, it is placed at the end, after the orphans, the needy, the wayfarer, and the beggar, the reason being that the former fall under the need for preserving life (which has a higher value), while the latter falls under the right to freedom (a lesser value than life).

The legitimacy of giving sadaqah other than that of zakah is not restricted by a time limit or definite nisab. The amount designated for expenditure need not be a certain percentage (for example, a tithe, a one-quarter tithe, or a one-tenth tithe). It is an open-ended matter that is left to the beneficence, generosity, and condition of the one who gives. The protection of a revered (muhtaram) man from destruction and harm is an obligation upon whoever can help him, but more than that, it is left unquantified.

People overlook most of the public rights which the Qur'an supports, for these rights seek to establish an honorable and just social life. People spend only a smalI amount on the needy and even less for beggars because they are considered the least deserving nowadays. This is due to the fact that beggars have made begging a profession (hirfah), even though most of them are well-to-do.

Ibn Hazm says: "It is enjoined upon the rich of every country to support their poor, and the ruler has the authority to force them to do so. This is called for when the pre~,cribed zakah or the holdings of other Muslims are not enough to meet the needs of the poor. In that case, their food and their clothing to protect them from the elements and the eyes of the passer-by would be provided by the rich." The proof for this is in the saying of Allah, the Exalted One: "Give the kinsman his due, and the needy, and the wayfarer" [al-Isra' 26]. Allah also says: "[Show] kindness to parents, to near kin and orphans, to the needy, to relatives, to neighbors who are not related to you, to fellow travelers and wayfarers, and [to the slaves] whom your right hand possesses" [an-Nisa' 36]. Generosity urges support for the above-mentioned people and forbids harming them. Referring to the guilty in the life to come, the Qur'an says that they would ask each other: "What brought you to this hellfire?" They will answer: "We were not of those who prayed, nor did we feed the needy" [al-Muddaththir 42-44]. Thus, Allah links feeding the needy with performing prayers. According to the following hadith, related by authentic sources, the Messenger of Allah, upon whom be peace, said: "He who does not have mercy upon people, Allah's mercy will be kept from him." Anyone upon whom Allah bestowed His grace and who sees his Muslim brother hungry, in need of clothes, and miserable, and still does not help him, he will, indeed, deprive himself of Allah's mercy.

'Uthman an-Nahdi reported that 'Abdurrahman ibn Abi Bakr as-Siddiq informed him that the companions of as-Saffah were poor and that the Messenger of Allah, upon whom be peace, said: "He who has enough food for two, let him invite a third, and he who has food for four, let him invite a fifth or a sixth."

It is related from Ibn 'Umar that the Messenger of Allah, upon whom be peace, said: "A Muslim is a brother of another, and he should neither do injustice to him nor betray him." Thus, anyone who lets a needy Muslim go without food or clothes while, in fact, he is able to feed and clothe him would have betrayed him. It is related from Abu Sa'id al-Khudri that the Messenger of Allah, upon whom be peace, said: "He whose holdings exceed his needs, let him support the one whose holdings do not, and he whose food exceeds his needs, let him share it with him who does not have food." Abu Sa'id al-Khudri says: "Then he mentioned so many kinds of property that we thought no one of us had the right to have anything surplus with us." This is the consensus of the companions, as it was reported by Abu Sa'id alKhudri. Concerning this tradition, it is reported on the authority of Abu Musa al-Ash'ari that the Prophet, upon whom be peace, said: "Feed the hungry, visit the sick, and ransom the prisoner."

There are many 'ayahs in the Qur'an and numerous sound hadith on this subject. 'Umar says: "If I were to live again the past which I have already lived, I would take the surplus from the rich and distribute it among the poor immigrants (mujhajirun)." This is considered to be the most authentic report.

'Ali said: "Allah, the Exalted One, has placed a due upon the properties of the rich to meet the needs of the poor. Thus, if the poor go hungry or naked or struggle because of the neglect of the rich, then Allah will hold them [the rich] accountable on the Day of Judgment and will punish them."

Ibn 'Umar is reported to have said: "There is a due on your property other than zakah." It is related from 'Aishah (the mother of the believers), al-Hasan ibn 'Ali, Ibn 'Umar that all of them replied to those who had asked them: "If you are asked for help in cases of blood money, heavy debt, or desperate poverty, then it is a must for you to give them from your holdings."

It was accurately reported by Abu 'Ubaidah ibn al-Jarrah and 300 companions that (once) when their provisions had run very low, Abu 'Ubaidah ordered them to collect what was left and place it into two bags and then allot it to each one equally. Then he said: "It is not permissible for a hard-pressed Muslim to eat the meat of a dead animal or a pig when he can find surplus food from either a Muslim or a dhimmi. It is an obligation of the one who has food to feed the hungry." This has the consensus among the companions, and there are no contrary views concerning it. It was accurately reported from ashShu'bi, Mujahid, Tawus, and others that: "There is a due on property other than zakah." If such is the case, then a hard-pressed person is not forced to eat the meat of dead animals or pigs. He has the right to fight for it and, if he is killed, then retaliation by killing (qawad) will be imposed upon the killer. If the property holder who prevents him from receiving his due is killed, then may he have the curse of Allah upon him because he withheld a right (haqq), and he will be regarded as being among the unjust.

Allah, the Exalted One, says: "And if one party of them does wrong to the other, fight those who do wrong until they return to the ordinance of Allah." Thus, one who withholds a right is an oppressor of his brother. The latter is the possessor of that right. On this basis, Abu Bakr as-Siddiq waged war against those who refused to pay their zakah.

From the preceding, one can see the degree of compassion and commiseration that Islam has for the deprived. Islam, in fact, excels over all other faiths and systems. They are like weak, sputtering candles when placed next to the bright and steady light of the sun of Islam.

The distribution of zakat ul-fitr is the same as that of zakah-- that is, it has to be distributed to the eight groups of beneficiaries mentioned in the 'ayah: "The alms are only for the poor ..." [atTaubah 60]. The category comprising the poor is considered the most deserving. This is also supported by the hadith: "The Messenger of Allah, upon whom be peace, enjoined zakat ul-fitr as a purification for the one who fasts from any indecent act or speech, and as food for the needy."

Al-Baihaqi and ad-Daraqutni relate from Ibn 'Umar who said: "The Messenger of Allah, upon whom be peace, enjoined the zakat ul-fitr, and also said: 'Free them from want on this day.'"

Az-Zuhri, Abu Hanifah, Muhammad, and Ibn Shubrumah make it permissible to give zakat ul-fitr to a dhimmi. Allah, the Exalted One, says: "Allah allows you to show kindness and deal justly with those who did not war against you on account of religion and did not drive you out from your homes. Lo! Allah loves those who are just" [al-Mumtahanah 8].

Islam views wealth realistically--as an essential aspect of life and the main means of subsistence of individuals and groups. Allah, the Exalted One, instructs: "Give not to those who are weak of understanding [what is in] your wealth which Allah has made a means of support for you" [an-Nisa' 5]. This amounts to saying that wealth is to be distributed to meet the basic needs of food, clothing, lodging, and other indispensables, and that no one is to be lost, forgotten, or left without support. The best way to distribute wealth so that everyone's basic needs are met is through zakah. It does not place any burden on the wealthy yet at the same time it meets the basic needs of the poor and relieves them of the hardships of life and the pain of deprivation. Zakah is not a favor (minnah) that the wealthy bestow upon the poor; rather, it is a due (haqq) that Allah entrusted in the hands of the rich to deliver to the poor and distribute among the deserving. Thus, the eminent truth about wealth and property is established--that is, wealth is not exclusively for the rich but for both the rich and the poor. This becomes obvious because of Allah's judgment concerning the distribution of booty (fay'). Allah warns: ". . . that it does not become a commodity taken by turns among the rich of you" [al-Hashr 7]. This means it is an apportionment of wealth between the rich and the poor, not something restricted to the wealthy. Zakah is an obligation due on the property of those able to pay and is to be used to meet the basic needs of the poor and the needy so that they could be kept away from hunger and they could be given a sense of security and general well-being. If the amount of zakah is not enough to alleviate the conditions of the poor and the needy, then the rich can be subjected to further taxation. How much should be taken is not specified. Its quantity will be determined by the needs of the poor.

In his interpretation of alBaqarah 177, al-Qurtubi says: "The saying of Allah, the Exalted One: 'And to spend of your wealth out of love for Him' gives credence to those who maintain that there is a due on wealth other than zakah known as mal addir." Others hold that the preceding 'ayah alludes to the obligatory zakah. According to ad-Daraqutni's report from Fatimah bint Qais, the first view is more convincing. She relates: "Indeed, there is a due on one's holdings other than the prescribed zakah." Then he recited the following Qur'anic verse: "It is not righteousness that you turn your faces to the East or to the West, but it is to believe in Allah, the Last Day, the Angels, the Book, the Messengers, and to spend of your wealth out of love for Him on your kin, orphans, the needy, the wayfarer, or those who ask, and on the ransom of slaves..." [al-Baqarah 177]. Ibn Majah mentioned it in his Sunan and at-Tirmidhi in his Jami'. The latter says that Ibn Majah's has a different chain of narrators than his. Besides, Abu Hamzah and Maymun al-'A'war consider Ibn Majah's chain of narrator not credible. This hadith is related by Bayan and Isma'il ibn Salim from ash-Shu'bi, who said that it is sound.

The latter says: "If there is a question about its authenticity, it is rendered clear by the context of the 'ayah [al-Baqarah 177]. In this statement: '... to be steadfast in prayer, and to give zakah,' Allah mentions zakah with salah, which substantiates the fact that 'to spend of your property out of love for Him' does not refer to obligatory zakah, for that would be redundant in the 'ayah--and Allah knows best."

The scholars agree that should a need arise, even when zakah has been paid, the Muslim community is bound to contribute toward the alleviation of the problem.

Malik says: "It is obligatory for the people to ransom those taken as prisoners of war, even if doing so consumes all their property. The consensus on this subject strengthens our view, and we seek success only through Allah." According to al-Manar, the 'ayah "... and to spend your property out of love for Him . . ." [alBaqarah 177] means that one should give the property for the sake of Allah or for the love of giving it.

Imam Muhammad 'Abduh's comments are: "The giving of property in excess of the due zakah is considered one of the basic elements of piety (birr) and is enjoined like the prescribed zakah."

Whenever the exigency calls for it, sadaqah other than zakah is given. That could be before the completion of the year (hawl) or after the payment of zakah. The contribution is not based on a specific amount of nisab but on the ability to give. Thus, if someone possesses only a loaf of bread and sees a person who is more hard-pressed than himself, he should give it to that person. The hard-pressed person is not the only one who has a right to be satisfied, but Allah has also ordered the believers to give non-prescribed sadaqat to the following: kin, orphans, needy, wayfarers, beggars, and slaves.

The kin are considered the most deserving people for the sadaqah gift because of the common blood relationship. When a man is in need and some of his relatives are rich, naturally he looks to them for help because they are of one family. Also, it is natural for a man to feel more sympathy and pain with his hard-pressed and needy relatives than with strangers. He is humiliated by their degradation and elevated by their honor. Therefore, any well-to-do person who cuts off his kin from assistance and lives in luxury while his relatives are in a state of misery is devoid of natural feeling or lacks belief and is far away from goodness or piety. On the other hand, for one who maintains close links with his kin, his sustenance is assured and his relationship is of beneficence to his kin.

In the case of orphans whose guardians have died, their support and upbringing depends on wealthy and well to-do Muslims so that they will not become a problem to themselves or other people.

Because they are unable to earn enough to maintain themselves and have become contented with the little they have and abstain from begging, it is necessary for the well-to-do to help them.

Most scholars believe that it is permissible to pay zakat ul-fitr a day or two before 'id. Ibn 'Umar reports that the Messenger, upon whom be peace, ordered them to pay zakat ul-fitr before the people went out to perform the 'id prayers. Nafi' reports that 'Umar used to pay it a day or two before the end of Ramadan. However, scholars hold different opinions when a longer time period is involved. According to Abu Hanifah, it is permissible to pay it even before Ramadan. Ash-Shaf'i holds that it is permissible to do so at the beginning of Ramadan. Malik and Ahmad (in his well-known view) maintain that it is permissible to pay it only one or two days in advance.

The founders of the four accepted Islamic legal schools agree that zakat ul-fitr is not nullified simply by not paying it on its due date. If such is the case, it becomes a debt on the one responsible for it until it is paid. They also agree that it is not permissible to delay it until the day of 'id, but Ibn Sirin and an-Nakha'i say that this can be done. Ahmad says: "I hope that there is no harm [in the delay of its payment]." Ibn Raslan says that there is a consensus that its payment cannot be delayed just because it is a type of zakah. Thus, any delay is a sin and is analogous to delaying one's prayers without an acceptable excuse. This is proved by the following hadith: "If one pays zakat ul-fitr before the salah, it is considered an accepted zakah. If he pays it after the salah, it is considered an ordinary sadaqah."

In the case of the wayfarer cut off from family and relatives, as if traveling were his household, consideration requires kindness for him as well. Thus, to sympathize with him and help him in his travels is, within the meaning of Islamic law, an encouragement which invites one to journey throughout the earth.

In the case of beggars forced to ask people for their needs, they should be helped. A person may also ask for help in order to redress another's need. However, the shari'ah does not approve of begging, except under dire circumstances. Even then, one should not trespass limits.

The liberation of slaves includes buying and setting them free, helping contracted slaves (al-mukatabun) pay off their debts, and helping captives buy their way out of captivity. By encouraging people to spend out of their wealth on slaves, the shari 'ah wants to emancipate the latter. Still, as important as the emancipation of slaves is, in terms of priorities, it is placed at the end, after the orphans, the needy, the wayfarer, and the beggar, the reason being that the former fall under the need for preserving life (which has a higher value), while the latter falls under the right to freedom (a lesser value than life).

The legitimacy of giving sadaqah other than that of zakah is not restricted by a time limit or definite nisab. The amount designated for expenditure need not be a certain percentage (for example, a tithe, a one-quarter tithe, or a one-tenth tithe). It is an open-ended matter that is left to the beneficence, generosity, and condition of the one who gives. The protection of a revered (muhtaram) man from destruction and harm is an obligation upon whoever can help him, but more than that, it is left unquantified.

People overlook most of the public rights which the Qur'an supports, for these rights seek to establish an honorable and just social life. People spend only a smalI amount on the needy and even less for beggars because they are considered the least deserving nowadays. This is due to the fact that beggars have made begging a profession (hirfah), even though most of them are well-to-do.

Ibn Hazm says: "It is enjoined upon the rich of every country to support their poor, and the ruler has the authority to force them to do so. This is called for when the pre~,cribed zakah or the holdings of other Muslims are not enough to meet the needs of the poor. In that case, their food and their clothing to protect them from the elements and the eyes of the passer-by would be provided by the rich." The proof for this is in the saying of Allah, the Exalted One: "Give the kinsman his due, and the needy, and the wayfarer" [al-Isra' 26]. Allah also says: "[Show] kindness to parents, to near kin and orphans, to the needy, to relatives, to neighbors who are not related to you, to fellow travelers and wayfarers, and [to the slaves] whom your right hand possesses" [an-Nisa' 36]. Generosity urges support for the above-mentioned people and forbids harming them. Referring to the guilty in the life to come, the Qur'an says that they would ask each other: "What brought you to this hellfire?" They will answer: "We were not of those who prayed, nor did we feed the needy" [al-Muddaththir 42-44]. Thus, Allah links feeding the needy with performing prayers. According to the following hadith, related by authentic sources, the Messenger of Allah, upon whom be peace, said: "He who does not have mercy upon people, Allah's mercy will be kept from him." Anyone upon whom Allah bestowed His grace and who sees his Muslim brother hungry, in need of clothes, and miserable, and still does not help him, he will, indeed, deprive himself of Allah's mercy.

'Uthman an-Nahdi reported that 'Abdurrahman ibn Abi Bakr as-Siddiq informed him that the companions of as-Saffah were poor and that the Messenger of Allah, upon whom be peace, said: "He who has enough food for two, let him invite a third, and he who has food for four, let him invite a fifth or a sixth."

It is related from Ibn 'Umar that the Messenger of Allah, upon whom be peace, said: "A Muslim is a brother of another, and he should neither do injustice to him nor betray him." Thus, anyone who lets a needy Muslim go without food or clothes while, in fact, he is able to feed and clothe him would have betrayed him. It is related from Abu Sa'id al-Khudri that the Messenger of Allah, upon whom be peace, said: "He whose holdings exceed his needs, let him support the one whose holdings do not, and he whose food exceeds his needs, let him share it with him who does not have food." Abu Sa'id al-Khudri says: "Then he mentioned so many kinds of property that we thought no one of us had the right to have anything surplus with us." This is the consensus of the companions, as it was reported by Abu Sa'id alKhudri. Concerning this tradition, it is reported on the authority of Abu Musa al-Ash'ari that the Prophet, upon whom be peace, said: "Feed the hungry, visit the sick, and ransom the prisoner."

There are many 'ayahs in the Qur'an and numerous sound hadith on this subject. 'Umar says: "If I were to live again the past which I have already lived, I would take the surplus from the rich and distribute it among the poor immigrants (mujhajirun)." This is considered to be the most authentic report.

'Ali said: "Allah, the Exalted One, has placed a due upon the properties of the rich to meet the needs of the poor. Thus, if the poor go hungry or naked or struggle because of the neglect of the rich, then Allah will hold them [the rich] accountable on the Day of Judgment and will punish them."

Ibn 'Umar is reported to have said: "There is a due on your property other than zakah." It is related from 'Aishah (the mother of the believers), al-Hasan ibn 'Ali, Ibn 'Umar that all of them replied to those who had asked them: "If you are asked for help in cases of blood money, heavy debt, or desperate poverty, then it is a must for you to give them from your holdings."

It was accurately reported by Abu 'Ubaidah ibn al-Jarrah and 300 companions that (once) when their provisions had run very low, Abu 'Ubaidah ordered them to collect what was left and place it into two bags and then allot it to each one equally. Then he said: "It is not permissible for a hard-pressed Muslim to eat the meat of a dead animal or a pig when he can find surplus food from either a Muslim or a dhimmi. It is an obligation of the one who has food to feed the hungry." This has the consensus among the companions, and there are no contrary views concerning it. It was accurately reported from ashShu'bi, Mujahid, Tawus, and others that: "There is a due on property other than zakah." If such is the case, then a hard-pressed person is not forced to eat the meat of dead animals or pigs. He has the right to fight for it and, if he is killed, then retaliation by killing (qawad) will be imposed upon the killer. If the property holder who prevents him from receiving his due is killed, then may he have the curse of Allah upon him because he withheld a right (haqq), and he will be regarded as being among the unjust.

Allah, the Exalted One, says: "And if one party of them does wrong to the other, fight those who do wrong until they return to the ordinance of Allah." Thus, one who withholds a right is an oppressor of his brother. The latter is the possessor of that right. On this basis, Abu Bakr as-Siddiq waged war against those who refused to pay their zakah.

From the preceding, one can see the degree of compassion and commiseration that Islam has for the deprived. Islam, in fact, excels over all other faiths and systems. They are like weak, sputtering candles when placed next to the bright and steady light of the sun of Islam.

In the case of the wayfarer cut off from family and relatives, as if traveling were his household, consideration requires kindness for him as well. Thus, to sympathize with him and help him in his travels is, within the meaning of Islamic law, an encouragement which invites one to journey throughout the earth.

In the case of beggars forced to ask people for their needs, they should be helped. A person may also ask for help in order to redress another's need. However, the shari'ah does not approve of begging, except under dire circumstances. Even then, one should not trespass limits.

The liberation of slaves includes buying and setting them free, helping contracted slaves (al-mukatabun) pay off their debts, and helping captives buy their way out of captivity. By encouraging people to spend out of their wealth on slaves, the shari 'ah wants to emancipate the latter. Still, as important as the emancipation of slaves is, in terms of priorities, it is placed at the end, after the orphans, the needy, the wayfarer, and the beggar, the reason being that the former fall under the need for preserving life (which has a higher value), while the latter falls under the right to freedom (a lesser value than life).

The legitimacy of giving sadaqah other than that of zakah is not restricted by a time limit or definite nisab. The amount designated for expenditure need not be a certain percentage (for example, a tithe, a one-quarter tithe, or a one-tenth tithe). It is an open-ended matter that is left to the beneficence, generosity, and condition of the one who gives. The protection of a revered (muhtaram) man from destruction and harm is an obligation upon whoever can help him, but more than that, it is left unquantified.

People overlook most of the public rights which the Qur'an supports, for these rights seek to establish an honorable and just social life. People spend only a smalI amount on the needy and even less for beggars because they are considered the least deserving nowadays. This is due to the fact that beggars have made begging a profession (hirfah), even though most of them are well-to-do.

Ibn Hazm says: "It is enjoined upon the rich of every country to support their poor, and the ruler has the authority to force them to do so. This is called for when the pre~,cribed zakah or the holdings of other Muslims are not enough to meet the needs of the poor. In that case, their food and their clothing to protect them from the elements and the eyes of the passer-by would be provided by the rich." The proof for this is in the saying of Allah, the Exalted One: "Give the kinsman his due, and the needy, and the wayfarer" [al-Isra' 26]. Allah also says: "[Show] kindness to parents, to near kin and orphans, to the needy, to relatives, to neighbors who are not related to you, to fellow travelers and wayfarers, and [to the slaves] whom your right hand possesses" [an-Nisa' 36]. Generosity urges support for the above-mentioned people and forbids harming them. Referring to the guilty in the life to come, the Qur'an says that they would ask each other: "What brought you to this hellfire?" They will answer: "We were not of those who prayed, nor did we feed the needy" [al-Muddaththir 42-44]. Thus, Allah links feeding the needy with performing prayers. According to the following hadith, related by authentic sources, the Messenger of Allah, upon whom be peace, said: "He who does not have mercy upon people, Allah's mercy will be kept from him." Anyone upon whom Allah bestowed His grace and who sees his Muslim brother hungry, in need of clothes, and miserable, and still does not help him, he will, indeed, deprive himself of Allah's mercy.

'Uthman an-Nahdi reported that 'Abdurrahman ibn Abi Bakr as-Siddiq informed him that the companions of as-Saffah were poor and that the Messenger of Allah, upon whom be peace, said: "He who has enough food for two, let him invite a third, and he who has food for four, let him invite a fifth or a sixth."

It is related from Ibn 'Umar that the Messenger of Allah, upon whom be peace, said: "A Muslim is a brother of another, and he should neither do injustice to him nor betray him." Thus, anyone who lets a needy Muslim go without food or clothes while, in fact, he is able to feed and clothe him would have betrayed him. It is related from Abu Sa'id al-Khudri that the Messenger of Allah, upon whom be peace, said: "He whose holdings exceed his needs, let him support the one whose holdings do not, and he whose food exceeds his needs, let him share it with him who does not have food." Abu Sa'id al-Khudri says: "Then he mentioned so many kinds of property that we thought no one of us had the right to have anything surplus with us." This is the consensus of the companions, as it was reported by Abu Sa'id alKhudri. Concerning this tradition, it is reported on the authority of Abu Musa al-Ash'ari that the Prophet, upon whom be peace, said: "Feed the hungry, visit the sick, and ransom the prisoner."

There are many 'ayahs in the Qur'an and numerous sound hadith on this subject. 'Umar says: "If I were to live again the past which I have already lived, I would take the surplus from the rich and distribute it among the poor immigrants (mujhajirun)." This is considered to be the most authentic report.

'Ali said: "Allah, the Exalted One, has placed a due upon the properties of the rich to meet the needs of the poor. Thus, if the poor go hungry or naked or struggle because of the neglect of the rich, then Allah will hold them [the rich] accountable on the Day of Judgment and will punish them."

Ibn 'Umar is reported to have said: "There is a due on your property other than zakah." It is related from 'Aishah (the mother of the believers), al-Hasan ibn 'Ali, Ibn 'Umar that all of them replied to those who had asked them: "If you are asked for help in cases of blood money, heavy debt, or desperate poverty, then it is a must for you to give them from your holdings."

It was accurately reported by Abu 'Ubaidah ibn al-Jarrah and 300 companions that (once) when their provisions had run very low, Abu 'Ubaidah ordered them to collect what was left and place it into two bags and then allot it to each one equally. Then he said: "It is not permissible for a hard-pressed Muslim to eat the meat of a dead animal or a pig when he can find surplus food from either a Muslim or a dhimmi. It is an obligation of the one who has food to feed the hungry." This has the consensus among the companions, and there are no contrary views concerning it. It was accurately reported from ashShu'bi, Mujahid, Tawus, and others that: "There is a due on property other than zakah." If such is the case, then a hard-pressed person is not forced to eat the meat of dead animals or pigs. He has the right to fight for it and, if he is killed, then retaliation by killing (qawad) will be imposed upon the killer. If the property holder who prevents him from receiving his due is killed, then may he have the curse of Allah upon him because he withheld a right (haqq), and he will be regarded as being among the unjust.

Allah, the Exalted One, says: "And if one party of them does wrong to the other, fight those who do wrong until they return to the ordinance of Allah." Thus, one who withholds a right is an oppressor of his brother. The latter is the possessor of that right. On this basis, Abu Bakr as-Siddiq waged war against those who refused to pay their zakah.

From the preceding, one can see the degree of compassion and commiseration that Islam has for the deprived. Islam, in fact, excels over all other faiths and systems. They are like weak, sputtering candles when placed next to the bright and steady light of the sun of Islam.

Zakat ul-fitr is incumbent on every free Muslim who possesses one sa' of dates or barley which is not needed as a basic food for himself or his family for the duration of one day and night. Every free Muslim must pay zakat ul-fitr for himself, his wife, children, and servants.

The required amount of zakat ul-fitr is one sa' of wheat, barley, raisins, dry cottage cheese (aqit), rice, corn, or similar items considered as basic foods (qut). Abu Hanifah made it permissible to set aside, as a zakat ul-fitr, an equivalent value and also said that if the payer pays in wheat, one-half of a sa' would be sufficient. Abu Sa'id al-Khudri reported: "We used to give on behalf of every child, old person, freeman, and slave during the lifetime of the Messenger of Allah, upon whom be peace, one sa' of food, or one sa' of dried cottage cheese, or one sa' of barley, or one sa' of dates, or one sa' of raisins as zakat ul-fitr. We continued to do so until Mu'awiyyah came to us to perform pilgrimage (hajj) or a minor pilgrimage ( 'umrah). He then addressed the people from the pulpit and said to them: 'I see that two mudds of wheat of Syria equals one sa' of dates.' The people accepted that." However, Abu Sa'id contended: "I would continue to give as I used to give, namely, one sa' as long as I live." This is related by most hadith narrators. At-Tirmidhi remarks: "Some of the scholars gave one sa' from every charitable item [which is accepted as a sound practice]." Ash-Shaf'i and Ishaq sustain this view but some other scholars gave one sa' from every charitable item except wheat, of which only half a sa' would be sufficient. This is the saying of Sufyan, Ibn al-Mubarak, and the scholars of Kufah.

The jurists agree that zakat ul-fitr is due at the end of Ramadan. They differ, however, about the exact time.

Ath-Thauri, Ahmad, Ishaq, and ash-Shaf'i (in his later opinion), and Malik (in one of his reports) are of the opinion that it is due at the sunset of the night of breaking the fast, for this is when the fast of Ramadan ends. Abu Hanifah, al-Layth, ash-Shaf'i (in his original opinion), and the second report of Malik say that zakat ulfitr is due at the start of fajr on the day of 'id.

These two different views acquire relevance if a baby is born after sunset but before dawn on the day of 'id; the question then is whether zakat ul-fitr is obligatory for the baby or not. In accordance with the first view, it is not since the birth took place after the prescribed time, while according to the second view, it is due because the birth took place within the prescribed space of time.

The jurists say that giving all of one's property in sadaqah is permissible provided the donor is fit, earning, and steadfast, not in debt, nor has dependents for whom adequate support from him is obligatory. If he does not fulfil these conditions, then his action is makruh.

Jabir narrated: "While we were with the Messenger of Allah, upon whom be peace, a man came with what was like an egg of gold. He said: 'O Messenger of Allah! I obtained this from buried treasure, so take it. It is sadaqah, and I do not possess anything other than it.' The Messenger of Allah, upon whom be peace, turned away from him and he [the man] then approached him from the direction of his left side. The Messenger of Allah, upon whom be peace, then turned away from him again and he approached him from behind. Then the Messenger of Allah, upon whom be peace, took it and threw it at him. If it had hit him, it would have injured him. Then he said: 'One of you comes with all his property to make sadaqah, then after [giving all he had] he sits [by the road] begging from the people. Sadaqah is given by the one who is rich.' " This is related by Abu Dawud and Hakim. The latter said: "It is authentic according to the stipulation of Muslim. In its transcription is Muhammad ibn Ishaq."

One can give sadaqah to the dhimmi and the soldier, and one is rewarded for that. Allah praised a group of people (for this) when He said: "And they feed, for His love, the indigent, orphan, and captive" [ad-Dahr 6]. The captive is a soldier. Allah says: "Allah has not forbidden you with regard to those who have not made war against you on account of [your] faith and have not driven you out of your homes to deal kindly and justly with them; Allah loves those who are just" [al-Mumtahanah 8].

Asma, the daughter of Abu Bakr, reports: "My mother came to me and she is a polytheist. I said: 'O Messenger of Allah, upon whom be peace! If my mother came to me and she is willing, do I establish a link with her?' He said: 'Yes, establish a link with your mother.' "

It is unlawful for the one giving sadaqah to remind the recipient of his generosity, to reproach bim, or to make a show with his sadaqah. Allah warns: "O you who believe! Do not invalidate your sadaqah by reminders of your generosity or by injury, like those who spend their property to be seen by men" [al-Baqarah 264].

The Messenger of Allah, upon whom be peace, said: "There are three [types of people]. Allah shall not speak to them, notice them, or sanctify them; and for them is a grievous penalty." Abu Dhar inquired: "O Messenger of Allah, who are the ones gone wrong and astray?" He replied: "Those who through conceit lengthen their garments to make them hang on the ground, who give nothing without reproach, and who sell their merchandise swearing untruthfully [to its quality]."

Allah does not accept sadaqah if it is from what is unlawful: The Messenger of Allah, upon whom be peace, said: "O people! Allah is good and accepts only good, and He has instructed the believers through the Messengers. Allah, the Mighty and the Majestic, says: 'O Messengers! Consume what is good and work righteously. I am well-acquainted with what you do' [al-Mu'minum 51]." He also calls upon [you]: 'O you who believe! Consume of the good that We have provided for you' [al-Baqarah 172]. Then [the Messenger] mentioned a man who had traveled for a long time. Unkempt and covered in dust, he raised his hands to the heavens (and cried): 'O my Lord! O my Lord!' His food was unlawful, his drink was unlawful, his clothing was unlawful, and what he had provided to sustain himself with was also unlawful. How could his invocation be accepted?" This is related by Muslim.

Also: "If one gives a date bought from honestly earned money (and Allah accepts only good), Allah accepts it in His right hand and enlarges [its rewards] for its owner (as one rears his foal) until it becomes as big as a mountain." This is related by al-Bukhari.

It is permissible for the wife to give sadaqah from her husband's holdings if she knows that he would not mind. However, it is unlawful if she is not sure of this: It is related from 'Aishah that the Messenger of Allah, upon whom be peace, said: "When a wife gives something as sadaqah from the food of her home without causing any waste, she will get the reward for what she has given. Her husband will be rewarded for what he has earned, and the keeper (if any) will be similarly rewarded. The one does not reduce the reward of the other in any way." This is related by al-Bukhari.

Abu Umamah reports that he had heard the Messenger of Allah, upon whom be peace, saying in a sermon during the year of the Farewell Pilgrimage: "The wife should not spend anything from the household of her husband without his permission." He asked: "O Messenger of Allah, upon whom be peace! Not food either?" He said: "That is the most excellent of our holdings." This is related by at-Tirmidhi who graded it hassan.

Of small things which she is in the habit of giving, no permission from her husband is called for: It is related from Asma, daughter of Abu Bakr, that she said to the Messenger of Allah, upon whom be peace: "Zubair is a well-off man. A man in need approached me and I gave him sadaqah from my husband's household without his permission." The Messenger of Allah, upon whom be peace, said: "Give what you are in the habit of giving of what is small, and do not store property away, for Allah shall withhold his blessings from you." This is related by Ahmad, al-Bukhari, and Muslim.

For one who is fit and capable of earning his living, giving sadaqah of all his property is permissible.

'Umar reports: "The Messenger of Allah, upon whom be peace, instructed us to give sadaqah, and it applied to my property. I said: 'Today I shall better Abu Bakr. I have never bettered him.' Then I brought half my property. The Messenger of Allah, upon whom be peace, said: 'What did you leave for your family?' I said: 'An amount like this.' Abu Bakr came with all his property, and the Messenger of Allah, upon whom be peace, asked: 'What did you leave for your family?' He said: 'I have left Allah and His Messenger, upon whom be peace, for them.' Then I said: 'I shall never better you in anything.'" This is related by Abu Dawud and atTirmidhi. The latter grades it authentic.

The Messenger of Allah, upon whom be peace, is reported to have said: "While a man was walking along a road, he became very thirsty and found a well. He lowered himself into the well, drank, and came out. Then [he saw] a dog protruding its tongue out with thirst. The man said: 'This dog has become exhausted from thirst in the same way as I.' He lowered himself into the well again and filled his shoe with water. Then he took the dog by the mouth until he had raised himself. He gave the dog some water to drink. He thanked Allah, and [his sins were] forgiven." They asked: "O Messenger of Allah, upon whom be peace! Is there a reward for us in our animals?" He said: "There is a reward in every living thing." This is related by al-Bukhari and Muslim.

The two also related that the Messenger of Allah, upon whom be peace, said: "While a dog was walking around a well, his thirst was near to killing him. One of the prostitutes of the Banu Isra'il saw him. She took off her shoe and drew water for him with it in order to quench his thirst. [For that] she was forgiven [by Allah]."

The perpetual sadaqah (sadaqat ul-jariyah): Ahmad and Muslim relate that the Messenger of Allah, upon whom be peace, said: "When a person dies [the benefit] of his deeds ends, except three: a continuous sadaqah, knowledge from which benefit is derived, or a pious child invoking Allah for him."

'Abdullah ibn 'Umar reports that the Messenger of Allah, upon whom be peace, said: "Whoever seeks the protection of Allah, give him protection. Whoever asks you in the name of Allah, grant him refuge. Whoever does a good deed to you, reward him and if you do not find anything, invoke Allah on his behalf until you know that he has been rewarded." This is related by Abu Dawud and an-Nasa'i with an authentic chain.

Ashab ibn Qais reported that the Messenger of Allah, upon whom be peace, is reported to have said: "Whoever does not thank people, does not thank Allah." This is related by Ahmad with a trustworthy chain.

Usamah ibn Zaid adds that the Messenger of Allah, upon whom be peace, said: "To whom a good deed is done and who says to its doer: 'May Allah reward you with goodness,' also reaps the reward." This is related by at-Tirmidhi.

Allah is the Most Knowing, and all praise is due to the Lord of the Worlds.

The Messenger of Allah, upon whom be peace, is reported to have said: "While a man was walking along a road, he became very thirsty and found a well. He lowered himself into the well, drank, and came out. Then [he saw] a dog protruding its tongue out with thirst. The man said: 'This dog has become exhausted from thirst in the same way as I.' He lowered himself into the well again and filled his shoe with water. Then he took the dog by the mouth until he had raised himself. He gave the dog some water to drink. He thanked Allah, and [his sins were] forgiven." They asked: "O Messenger of Allah, upon whom be peace! Is there a reward for us in our animals?" He said: "There is a reward in every living thing." This is related by al-Bukhari and Muslim.

The two also related that the Messenger of Allah, upon whom be peace, said: "While a dog was walking around a well, his thirst was near to killing him. One of the prostitutes of the Banu Isra'il saw him. She took off her shoe and drew water for him with it in order to quench his thirst. [For that] she was forgiven [by Allah]."

The perpetual sadaqah (sadaqat ul-jariyah): Ahmad and Muslim relate that the Messenger of Allah, upon whom be peace, said: "When a person dies [the benefit] of his deeds ends, except three: a continuous sadaqah, knowledge from which benefit is derived, or a pious child invoking Allah for him."

'Abdullah ibn 'Umar reports that the Messenger of Allah, upon whom be peace, said: "Whoever seeks the protection of Allah, give him protection. Whoever asks you in the name of Allah, grant him refuge. Whoever does a good deed to you, reward him and if you do not find anything, invoke Allah on his behalf until you know that he has been rewarded." This is related by Abu Dawud and an-Nasa'i with an authentic chain.

Ashab ibn Qais reported that the Messenger of Allah, upon whom be peace, is reported to have said: "Whoever does not thank people, does not thank Allah." This is related by Ahmad with a trustworthy chain.

Usamah ibn Zaid adds that the Messenger of Allah, upon whom be peace, said: "To whom a good deed is done and who says to its doer: 'May Allah reward you with goodness,' also reaps the reward." This is related by at-Tirmidhi.

Allah is the Most Knowing, and all praise is due to the Lord of the Worlds.

One's children, family, and relatives have precedence over others. It is not permissible to give sadaqah to a stranger when you and your dependents are in need of it.

It is related from Jabir that the Messenger of Allah, upon whom be peace, said: "When one of you is poor, he starts with himself. If anything is left, he spends it on his dependents. If anything is (still left) then on his relatives, and then, if more is left, he spends it here and there."

The Messenger of Allah, upon whom be peace, said: "Give sadaqah." A man said: "I have a dinar." He replied: "Give it to yourself as sadaqah." He said: "I have another dinar." He replied: "Give it to your wife as sadaqah." He said: "I have another dinar." He replied: "Give it to your child as sadaqah." He said: "I have another dinar." He replied: "Give it to your servant as sadaqah." He said: "I have another dinar." He replied: "You would be able to assess better [to whom to give it]." This is related by Abu Dawud, an-Nasa'i, and Hakim. Hakim grades it as authentic.

The Messenger of Allah, upon whom be peace, said: "A man has sinned enough if he neglects to feed those in need." This is related by Muslim and Abu Dawud.

Also: "The most excellent sadaqah is that given to a relative who does not like you." This is related by at-Tabarani and Hakim. The latter grades it authentic.

Islam calls upon the individual to spend freely in ways that please the heart of the donor, and evoke generosity, goodness, reverence, and obedience to Allah:

Allah, the Exalted One, says: "The parable of those who spend their wealth in the way of Allah is that of a grain of corn: it grows seven ears, and each ear has a hundred grains. Allah gives manifold increase to whom He pleases; Allah cares for all and knows all things" [al-Baqarah 261].

"By no means shall you attain righteousness unless you give freely of that which you love, and whatever you give, Allah knows it well" [al'Imran 92].

"And spend from what We have made you heir. For those of you who believe and spend, for them is a great reward" [alHadid 7].

The Messenger of Allah, upon whom be peace, said: "Sadaqah appeases the anger of the Lord and wards off the agony of death."

It is similarly related that the Messenger of Allah, upon whom be peace, said: "The sadaqah of the Muslim increases during his lifetime. It also softens the agony of death, and through it, Allah takes away arrogance and vanity."

The Messenger of Allah, upon whom be peace, said: "There is not a day in which the obedient servants rise in the morning or two angels descend, and one of them says: 'O Allah! Compensate the one who spends freely.' The other angel says: 'O Allah! Let an annihilation come upon the one who is niggardly.' " This is related by Muslim.

The Messenger of Allah, upon whom be peace, said: "Acts of kindness protect one from ruin wrought by evil. Sadaqah given secretly appeases the anger of the Lord, and a gift to strengthen the ties of relationship increases one's life span. All good deeds are sadaqah, and those who do acts of kindness in this world are also the same people in the other world. Those who do misdeeds in this world are the same people in the other world. The first of those who shall enter Paradise are the people who do acts of kindness." This is related by at-Tabarani in al'Awsat. Mandhiri does not mention it.