Muwatta Imam Malik — Zakat

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)

حدثني عن مالك، عن عمرو بن يحيى المازني، عن ابيه، انه قال سمعت ابا سعيد الخدري، يقول قال رسول الله صلى الله عليه وسلم : " ليس فيما دون خمس ذود صدقة، وليس فيما دون خمس اواق صدقة، وليس فيما دون خمسة اوسق صدقة

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

وحدثني عن مالك، عن محمد بن عبد الله بن عبد الرحمن بن ابي صعصعة الانصاري، ثم المازني عن ابيه، عن ابي سعيد الخدري، ان رسول الله صلى الله عليه وسلم قال : " ليس فيما دون خمسة اوسق من التمر صدقة، وليس فيما دون خمس اواقي من الورق صدقة، وليس فيما دون خمس ذود من الابل صدقة

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

وحدثني عن مالك، انه بلغه : ان عمر بن عبد العزيز، كتب الى عامله على دمشق في الصدقة : انما الصدقة في الحرث والعين والماشية . قال مالك : ولا تكون الصدقة الا في ثلاثة اشياء : في الحرث والعين والماشية

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

حدثني يحيى، عن مالك، عن محمد بن عقبة، مولى الزبير : انه سال القاسم بن محمد عن مكاتب، له قاطعه بمال عظيم هل عليه فيه زكاة فقال القاسم : ان ابا بكر الصديق لم يكن ياخذ من مال زكاة حتى يحول عليه الحول . قال القاسم بن محمد : وكان ابو بكر اذا اعطى الناس اعطياتهم يسال الرجل هل عندك من مال وجبت عليك فيه الزكاة فاذا قال : نعم، اخذ من عطايه زكاة ذلك المال، وان قال : لا، اسلم اليه عطاءه ولم ياخذ منه شييا

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)

وحدثني عن مالك، عن عمر بن حسين، عن عايشة بنت قدامة، عن ابيها، انه قال : كنت اذا جيت عثمان بن عفان اقبض عطايي سالني : هل عندك من مال وجبت عليك فيه الزكاة قال فان قلت : نعم اخذ من عطايي زكاة ذلك المال، وان قلت : لا، دفع الى عطايي

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

وحدثني عن مالك، عن نافع، ان عبد الله بن عمر، كان يقول : لا تجب في مال زكاة حتى يحول عليه الحول

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 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

حدثني يحيى، عن مالك، عن ربيعة بن ابي عبد الرحمن، عن غير، واحد، ان رسول الله صلى الله عليه وسلم قطع لبلال بن الحارث المزني معادن القبلية - وهي من ناحية الفرع - فتلك المعادن لا يوخذ منها الى اليوم الا الزكاة

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 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

حدثني يحيى، عن مالك، عن ابن شهاب، عن سعيد بن المسيب، وعن ابي سلمة بن عبد الرحمن، عن ابي هريرة، ان رسول الله صلى الله عليه وسلم قال " في الركاز الخمس

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 Abd ar-Rahman ibn al-Qasim from his father that A'isha, the wife of the Prophet, may Allah bless him and grant him peace, used to look after the orphaned daughters of her brother in her house. They had jewellery (which they wore) and she did not take zakat from this jewellery of theirs

حدثني يحيى، عن مالك، عن عبد الرحمن بن القاسم، عن ابيه، ان عايشة، زوج النبي صلى الله عليه وسلم كانت تلي بنات اخيها يتامى في حجرها لهن الحلى فلا تخرج من حليهن الزكاة

Yahya related to me from Malik from Nafi that Abdullah ibn Umar used to adorn his daughters and slave-girls with gold jewellery and he did not take any zakat from their jewellery. Malik said, "Anyone who has unminted gold or silver, or gold and silver jewellery which is not used for wearing, must pay zakat on it every year. It is weighed and one-fortieth is taken, unless it falls short of twenty dinars of gold or two hundred dirhams of silver, in which case there is no zakat to pay. Zakat is paid only when jewellery is kept for purposes other than wearing. Bits of gold and silver or broken jewellery which the owner intends to mend to wear are in the same position as goods which are worn by their owner - no zakat has to be paid on them by the owner." Malik said, "There is no zakat (to pay) on pearls, musk or amber

وحدثني عن مالك، عن نافع، ان عبد الله بن عمر، كان يحلي بناته وجواريه الذهب ثم لا يخرج من حليهن الزكاة . قال مالك من كان عنده تبر او حلى من ذهب او فضة لا ينتفع به للبس فان عليه فيه الزكاة في كل عام يوزن فيوخذ ربع عشره الا ان ينقص من وزن عشرين دينارا عينا او مايتى درهم فان نقص من ذلك فليس فيه زكاة وانما تكون فيه الزكاة اذا كان انما يمسكه لغير اللبس فاما التبر والحلي المكسور الذي يريد اهله اصلاحه ولبسه فانما هو بمنزلة المتاع الذي يكون عند اهله فليس على اهله فيه زكاة . قال مالك ليس في اللولو ولا في المسك ولا العنبر زكاة

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

حدثني يحيى، عن مالك، انه بلغه ان عمر بن الخطاب، قال اتجروا في اموال اليتامى لا تاكلها الزكاة

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

وحدثني عن مالك، عن عبد الرحمن بن القاسم، عن ابيه، انه قال كانت عايشة تليني واخا لي يتيمين في حجرها فكانت تخرج من اموالنا الزكاة

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

وحدثني عن مالك، انه بلغه ان عايشة، زوج النبي صلى الله عليه وسلم كانت تعطي اموال اليتامى الذين في حجرها من يتجر لهم فيها

Yahya related to me from Malik that Yahya ibn Said bought some property on behalf of his brother's sons who were orphans in his house, and that that property was sold afterwards for a great deal of profit. Malik said, "There is no harm in using the property of orphans to trade with on their behalf if the one in charge of them has permission. Furthermore, I do not think that he is under any liability

وحدثني عن مالك، عن يحيى بن سعيد، انه اشترى لبني اخيه - يتامى في حجره - مالا فبيع ذلك المال بعد بمال كثير . قال مالك لا باس بالتجارة في اموال اليتامى لهم اذا كان الولي ماذونا فلا ارى عليه ضمانا

Yahya related to me that Malik said, "I consider that if a man dies and he has not paid zakat on his property, then zakat is taken from the third of his property (from which he can make bequests), and the third is not exceeded and the zakat is given priority over bequests. In my opinion it is the same as if he had a debt, which is why I think it should be given priority over bequests." Malik continued, "This applies if the deceased has asked for the zakat to be deducted. If the deceased has not asked for it to be deducted but his family do so then that is good, but it is not binding upon them if they do not do it." Malik continued, "The sunna which we are all agreed upon is that zakat is not due from someone who inherits a debt (i.e. wealth that was owed to the deceased), or goods, or a house, or a male or female slave, until a year has elapsed over the price realised from whatever he sells (i.e. slaves or a house, which are not zakatable) or over the wealth he inherits, from the day he sold the things, or took possession of them." Malik said, "The sunna with us is that zakat does not have to be paid on wealth that is inherited until a year has elapsed over it." 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

حدثني يحيى، عن مالك، عن ابن شهاب، عن السايب بن يزيد، ان عثمان بن عفان، كان يقول هذا شهر زكاتكم فمن كان عليه دين فليود دينه حتى تحصل اموالكم فتودون منه الزكاة

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

وحدثني عن مالك، عن ايوب بن ابي تميمة السختياني، ان عمر بن عبد العزيز، كتب في مال قبضه بعض الولاة ظلما يامر برده الى اهله ويوخذ زكاته لما مضى من السنين ثم عقب بعد ذلك بكتاب ان لا يوخذ منه الا زكاة واحدة فانه كان ضمارا

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 from Yahya ibn Said that Zurayq ibn Hayyan, who was in charge of Egypt in the time of al-Walid, Sulayman, and Umar ibn Abd al-'Aziz, mentioned that Umar ibn Abd al- Aziz had written to him saying, "Assess the muslims that you come across and take from what is apparent of their wealth and whatever merchandise is in their charge, one dinar for every forty dinars, and the same proportion from what is less than that down to twenty dinars, and if the amount falls short of that by one third of a dinar then leave it and do not take anything from it. As for the people of the Book that you come across, take from the merchandise in their charge one dinar for every twenty dinars, and the same proportion from what is less than that down to ten dinars, and if the amount falls short by one third of a dinar leave it and do not take anything from it. Give them a receipt for what you have taken f rom them until the same time next year." Malik said, "The position among us (in Madina) concerning goods which are being managed for trading purposes is that if a man pays zakat on his wealth, and then buys goods with it, whether cloth, slaves or something similar, and then sells them before a year has elapsed over them, he does not pay zakat on that wealth until a year elapses over it from the day he paid zakat on it. He does not have to pay zakat on any of the goods if he does not sell them for some years, and even if he keeps them for a very long time he still only has to pay zakat on them once when he sells them." Malik said, "The position among us concerning a man who uses gold or silver to buy wheat, dates, or whatever, for trading purposes and keeps it until a year has elapsed over it and then sells it, is that he only has to pay zakat on it if and when he sells it, if the price reaches a zakatable amount. This is therefore not the same as the harvest crops that a man reaps from his land, or the dates that he harvests from his palms." Malik said, "A man who has wealth which he invests in trade, but which does not realise a zakatable profit for him, fixes a month in the year when he takes stock of what goods he has for trading, and counts the gold and silver that he has in ready money, and if all of it comes to a zakatable amount he pays zakat on it." Malik said, "The position is the same for muslims who trade and muslims who do not. They only have to pay zakat once in any one year, whether they trade in that year or not

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

حدثني يحيى، عن مالك، عن عبد الله بن دينار، انه قال سمعت عبد الله بن عمر، وهو يسال عن الكنز، ما هو فقال هو المال الذي لا تودى منه الزكاة