20 نوفمبر, 2017 - 1 Rabi' al-Awwal 1439

Zakah: Economic and Social Effects

Zakah: Economic and Social Effects

 

 

In the name of Allah, the All-Merciful, the Ever-Merciful. All praise is due to Allah, the Lord of the worlds. Peace and blessings be upon His upright Messenger, our Prophet Muhammad, his family and Companions.

Introduction
Amongst the most fundamental problems the world is facing currently is the distribution of the national product and how to balance between the growth of the society, while at the same time attain justice.

Linking between growth and distribution holds such a significant importance in the current economic theory of our days, especially after it has become more acute under the secular economic systems. Capitalism for example, which is founded on competition, allowed usury and monopoly. The public interest is achieved only through self-interest. It did not give much care for the issue of distribution except in terms of domestic consumption. Hence, profit is achieved only through monopoly and revenue is usurious.

Wealth has become a perpetual distribution among the rich. Consequently, the structure of both production and distribution became disturbed. Capitalistic societies, thus, suffered from deep crises and became threatened by internal conflicts.

Socialism, on the other hand, has founded its economic system on the justice of distribution. However, it went too far when applying it. It resorted to confiscation of capital. It put an end to some things such as 'profit, rent, ownership and inheritance'. This resulted in it falling short to balance between freedom and equality and even neglected them. Furthermore, it neglected the principles of social justice.

The society lost the incentives for development, so poverty penetrated the society. Production weakened. They even used coercion to push the wheel of production. Usury was again back to the scene. The balance between growth and distribution in the society was greatly missed.

This is where the importance of the Islamic economic policy emerges. Essentially, Islam works on minimizing the gap between income and growth in the society through a number of ways, among of which is inheritance, ownership, prohibition of usury, monopoly, aleatory, theft, abuse of power and consuming people’s wealth unjustly. It also calls for spending in the cause of Allah (SWT). However, the most important of all those ways is zakah.

In our research, we will emphasize the role of zakah in terms of the society’s growth and just distribution of national product.

Chapter One
Wealth distribution of incomes
under the secular economic systems
By wealth distribution, we mean the per capita income. The income of the individual is defined by what he or she possesses of resources through which they can earn revenue. These resources can be land, factories, and capital, in addition to his manual and mental property.[2]

We will show briefly, how incomes are distributed under the capitalistic and socialist economies.
I. Distribution of income in the capitalistic system
The philosophical and organizational principle on which the capitalist economics is based on the natural law.[3] It means the economic phenomena are subject to natural laws that the human being has nothing to do with. The notion of the natural law is founded on the principle of self-interest and competition. Accordingly, production depends on the individual ownership of the production instruments. This has led to the concentration of capital in certain groups and establishments in the capitalist class. This concentration of capital is represented in the mega companies and monopolies, either on the domestic or international level.
Under the capitalist economics, the main goal of the economic activity and production is merely to achieve the highest monetary profit that can be attained. Such a goal has its own significance, no doubt, in giving a push to and the development of the capitalistic production. However, it turned the organizational structure of the projects from competition into monopolies. Thus, the mega establishments have managed to impose their monopolistic control on the domestic economies. As for the international level, they made their way through international monopolies and the international companies.[4]

The main factors on which the distribution of the national income over the different groups under the capitalist economies are:

1- Labor and productivity
2- Individual ownership to means of production
3- Political or self-power of an individual
4- The state financial policy


Labor and ownership are the most important factors of the aforementioned. The individual ownership is the most distinguishing characteristic of the capitalist economics, that it is concentrated in the capitalist class, which is the minority of the society. It is only expected then that this system would lack for just distribution of income and wealth in the capitalistic society.

II. Distribution of income in the socialistic system
In this system, the state plays the main role in the economic process. The means of production are of social ownership, for the society controls most of the means of production.

According to the theorists of this system, collective ownership was a natural and logical evolution as long as the production process is a social process in essence.

The production process entails all members of the society to share in it collectively, whether directly or indirectly. Labor is the source of value in the socialistic system. Distribution of the social product is defined according to each individual’ contribution in the economic activity.[5]

The real contribution is based upon labor. Satisfying the materialistic and non-materialistic needs of all members of the society is the main and direct goal of the production process.

The socialistic economics depends on planning in order to organize and manage the economic activity. Planning defines the main goals of production, investment, consumption and distribution. The performance and development of the economy depends on planning.

Applying the socialistic system has led to the emergence of controlling groups, who have a certain life style and manner of consumption they fear to lose. Central bureaucratic administration, which does not take creativity into account, has taken control. Those political and bureaucratic groups seek an ever-lasting control and interests at the expenses of the defined goals and the interests of the majority. This has led to the absence of just distribution of income and wealth.

Denying individual ownership, inheritance, rent a profit has led to losing the incentives of development and production.

As a result of the basics and goals, upon which the secular economic systems are founded, the world states are categorized, in terms of economic advancement, into two groups: Group one is called the developed industrial countries. They possess more than three-quarters of the gross world product (GWP). They are no more than one-quarter of the world population.

Group two is called the developing countries. They possess less than one-fourth of the gross world product, yet they represent about three-fourths of world population.[6]

Spread of poverty is one of the main characteristics of the underdeveloped countries. It means that the individuals are unable to face their daily needs. Large numbers of the population living in a low-standard life, which is below the poverty line, is one more characteristic. The poverty line was estimated to be $370 per year in 1985.


Chapter Two
Main goals of the Islamic economic policy
Social justice[7] is the main goal, which Islam aims to achieve. Social justice is achievable only through achieving social balance. Accordingly, the social justice, which is the main aim of Islam, can be attained through two ways[8]:
1- Social balance
2- Social security


I- Social balance

Allah (SWT)[9] says what can be translated as, “And thus We have made you a middle nation,” (Al-Baqarah: 143). Islam, thus, is the religion of middleness and balance.[10]Commenting on Islam and social solidarity, his excellence, the late Grand Sheikh of al-Azhar, Mahmoud Shaltout, may Allah rest his soul, said, “The world in this modern age is calling for social solidarity for all members of the society. However, the restricted solidarity only to providing the basic needs of food, clothes, shelter, etc, for the groups in dire need. Islam, on the other hand, had not only acknowledged this fact 14 centuries ago, but it had also acknowledged five rights for all human beings. Those five rights are quite essential in order for the human being to enjoy his life with honor. As for those whose state of life does not allow them to enjoy those rights, Islam then made it the responsibility of the society to provide those rights to them. The human rights in Islam are:

1- Preservation of religion. It means freedom of belief, respect the Divine Revelations and protecting their followers and houses of worship (churches, synagogues, temples, etc.)
2- Preservation of the soul. It means public security and reassurance for the individual, family and the whole society.
3- Preservation of offspring. It means caring for children, youth, and the old in terms of food security and health security.
4- Preservation of wealth. It means economic security and providing equal opportunities to work and earn what is sufficient for him and his family through legitimate means.
5- Preservation of mind. It means freedom of thinking and expression along with the mental well-being for the individual and society.
Hence, Islam’s perception of social solidarity is comprehensive and contains all material and immaterial aspects.[11]

Islam acknowledges difference between individuals in terms of their physical, mental, and emotional capabilities. Such differences are quite normal. They are attributed to the unchangeable universal laws. However, we can still soften them through some human procedures.[12]

In this context, Islam does not see a contradiction between this difference and the essence of the social balance as long as human labor is real source of value. Any differentiation, then between the members of the same society, should be based only on this principle. The balance, which is guaranteed by Islam, is founded on securing the same standard of living for all members of the society not the same standard of income.

A state should endeavor to achieve a kind of balance in the standard of living for the members of the society so there should be no clear difference in the standard of living of the members of the Muslim community.

According to the unified standard of living in the Muslim community, the individuals then differentiate according to their labor and work not their ranks or lineage.

As explained before, the differentiation acknowledged by Islam is meant to be in the standards of income. However, it does not mean that Islam approves absolute differentiation in the distribution of incomes in the Muslim community. Rather, it approves the tolerable differentiation in distribution, as long as it is based on labor and it is kept within the frame defined by the objectives of the Islamic law.

II- Social security
Islam recognizes social security as founded upon two main pillars:
a- Public solidarity among the members of the Muslim community
b- The right of the Muslim community in the state public resources[13]
A- Public solidarity

Islam, with all its high principles, has urged cooperation and empathy between the members of the Muslim community. It has also urged them to stand by the weak and the poor who cannot afford for their basic needs of clothes or food. Therefore, the rich in the Muslim community are urged to spend their money on these groups through charity and zakah. It is mentioned in a noble hadith that when the Messenger (PBUH) was sending Mo’adhIbn-Jabal to Yemen, he said, “…tell them that Allah has made it obligatory on them to pay zakahh which will be taken from the rich among them and given to the poor among them.”[14]

In this hadith, we can understand how keen Islam is on the Muslims on one hand and on the other, to spread love and cooperation between them.

Allah (SWT) says, “Believe in Allah and His Messenger and spend out of that in which He has made you successors. For those who have believed among you and spent, there will be a great reward,” (Al-Hadid: 7)
“And what Allah restored to His Messenger from the people of the towns – it is for Allah and for the Messenger and for [his] near relative and orphans and the [standard] traveler- so that it will not be a perpetual distribution among the rich from among you. And whatever the Messenger has given you – take; and what he has forbidden you – refrain from. And fear Allah; indeed, Allah is severe in penalty,” (Al-Hashr: 7)

“And they ask you what they should spend. Say, ‘The excess [beyond needs],” (Al-Baqarah: 219).
All the aforementioned evidences from the Noble Qur’an if we are to conclude something from them, it would be that Allah (SWT) has commanded Muslims to care for one another and that the rich should give the poor from their money. Paradise has been made by Allah (SWT) as the great reward for those who spend for His sake. By their spending, they come closer to Allah (SWT) because they obey His commands. Another thing we can also deduce from these versus, that Allah (SWT) has commanded Muslims that whoever has a surplus in his provision, they should not leave their fellow Muslim brothers and sisters suffering from shortage in their needs. Rather, they have to find whomever in need and provide for them.

There is a story about Imam Ja’farIbn-Muhammad, who was asked by someone, “If there are some people who have excess in their provision but they cannot give zakah, while their fellow brothers are in dire need. Are the former justified to be satiated while their fellow brothers are hungry, for time has been really hard on them?”

‘A Muslim is the brother of a fellow-Muslim. He should neither commit oppression upon him, let him down nor deny him. So, Muslims should endeavor, communicate, and cooperate to help and be in consolidation with those in need.’[15]

The rich have a responsibility towards the poor, needy and those unable to earn their living, by giving them from their money. About this, the Messenger (PBUH) said, “Whoever dies [out of dire need], while there were rich people living by him, then Allah is clear from them.[16] [17]

The Messenger (PBUH) said, "If the people of whatever district had amongst them someone who is hungry, then Allah is clear from them."[18] Imam Ibn-Hazm and some other jurists believe in the responsibility of the people of a country, who would leave one of them die out of starvation. Hence, they, collectively, are to pay blood money for his family, as if they have contributed in his death.

This is one more aspect that tells us that the people of the same country should live in consolidation and cooperation. The rich should show compassion to the poor. The satiated should provide food for the starved.

In his book Al-Muhalla bel-Athar, imam Ibn-Hazm said, "It is a duty over the rich in every country to provide for the poor. The ruler should even oblige them to do so. They have to be provided by enough food, proper clothing for the winter and summer, shelter that saves them from rain, heat of summer, the sun and being seen by the pedestrians."[19]

This is according to what Allah (SWT) says, "And give the relative his right, and [also] the poor and the traveler," (Al-Isra':26).

Imam Ali Ibn-Abu-Taleb (RA) said, "Allah has indeed prescribed a certain amount of the rich's wealth that would be sufficient for the poor. If the poor would suffer from hunger or lack of clothing, then this would be the result of that the rich did not pay their due zakahh."[20]

Abdullah Ibn-Omar narrated that the Messenger (PBUH) said, "A Muslim is the brother of a fellow-Muslim. He should neither commit oppression upon him, let him down."[21]

Whoever leaves his fellow Muslim brother to destitution although he is capable of helping and providing for him, then has committed oppression against him and let him down.

Allah (SWT) has set His law to secure people's interests. Whoever would say other than that is in great ignorance of the religion of Allah (SWT) and people's interests as well.

Thus, we can deduce that collective social security is not obligatory for high-income people. Rather, it expresses, realistically, solidarity between the members of the Muslim community. According to the morals of the Islamic tradition, all Muslims, as they are brothers and sisters in the human family, they are obliged to show solidarity and social security to each other. The Muslim state in turn, and within its legal responsibilities, should guarantee the right of social security whenever it is applicable.[22]

B- The community's right over the state

Social security, as a principle, is founded upon an intrinsic principle that is the right of the Muslim community over its state. Based on this principle, the state is totally responsible for securing a good standard of life for the disabled and poor in the Islamic state. The state should secure sufficient resources for the members of the Muslim community to live with dignity. Az-Zuhary said, "The property of Banul-Nadhir was restored by Allah to His Messenger, who did not spur for it [in an expedition] any horses or camels. It was purely for the Messenger (PBUH). However, he split it between the Muhajireen (who emigrated from Makkah to Madina) and he did not give the Ansar (the original inhabitants of Madina) anything except two poor men."[23]

In Islam, the treasury is obliged to provide for the zaman (whoever is unable to earn for his living) and the fani (the very old man or woman, who cannot earn what is sufficient for his basic needs and he or she has no relatives, who are legally responsible for providing for them.

This applies, to both the Muslim and dhimmy (a non-Muslim living under the protection of an Islamic government). This goes in accordance to what Imam Abu-Yusuf wrote in his book Al-Kharaj about Omar Ibnul-Khattab (RA), who one day came by a blind old man begging. He was a dhimmy. Omar held him by his shoulder and asked him, "What is your religion?"
"I'm a Jew," replied the old man.
"What made you do what you are doing now?"
"Ask the jizyah (head tax), need, and old age!" Omar then took by the hand and went to his own house to give him what he had there. Then he sent a message to the treasurer saying, "Take care of this man and his likes. By Allah, we would be unjust if we take from him in his youth then neglect him when he is an old man. "Zakah expenditures are only for the poor and for the needy," (At-Tawbah:60). That old man was considered from the needy of the People of the Covenant.[24] So, Omar dropped the jizyah to be paid by that man and whoever in his same state.[25]

In times of emergency, the state should interfere in order to achieve balance in the community and to reduce the large gaps in it. When the Medina, for example, went through an emergency as they received a group of people who needed to stay in it, the Messenger (PBUH) forbade them from saving the meat of the sacrifices of al-Adha Eid. When that group left Medina, the Messenger (PBUH), once again permitted people to save the meat. In a hadith reported by Muslim, Abu-Dawoud and others through Lady 'Aisha (RA), the Messenger (PBUH) said, "I forbade you for those (poor persons) who flocked to the town, but now when this situation has improved, you may eat, preserve and give charity."[26]

Abu-Sa'id al-Khudry narrated what the Prophet (PBUH) used to do when they were in travel and in hardship, so he said, "We were in travel when the Prophet (PBUH) said, He who has an excess of food, let him give he who have no food. He who has an excess means of transport, let him give he who have no means of transport.' He kept numerating for us the types of property until we thought that we have no right in our property except in what is sufficient for us."[27]

In his book, Al-Muhalla bel-Athar, Ibn-Hazm said, "It is authentically reported from Abu-Obayday Ibnul-Jarrah that he along with other 300 Companions were out of food. Therefore, Abu-Obayda commanded them to collect all the remaining food that each one may have and put it all in two bowls. He kept giving them equally from these two bowls."[28]

Abu-Musa (RA) said, "The Messenger (PBUH) said, 'When the people of Ash'ari tribe ran short of food during the battles, or the food of their families in Medina ran short, they would collect all their remaining food in one sheet and then distribute it among themselves equally by measuring it with a bowl. So, these people are from me and I am from them.'"[29]

Al-Manawy, in his book Faydh al-Qadir said, "During famine, the ruler should assign to each one of the rich people some poor people, according to the rich man's capability and in a way that would not harm him."[30]
Abdullah Ibn-Abu-Bakr said, "Bilal Ibnul-Harith al-Mazenny came to the Messenger (PBUH) asking him to give him a land (to reclaim) as a grant, so he gave him a large piece of land. When Omar became the Caliph, he said to Bilal, "You have asked the Messenger (PBUH) to grant you such a large land and so he gave it to you. The Messenger (PBUH) has never denied anybody his or her request. However, you are unable to reclaim all the space you had."

"That's true," said Bilal.
"Define the space you are capable of reclaiming and keep it for yourself. As for the rest, give it back to us, so we distribute it over the Muslims."

"No," said Bilal, "By Allah, I would never give up something that had been granted to me by the Messenger (PBUH)!"

"By Allah, you will do it," said Omar. Then he took back what he was unable to reclaim and split it amongst the Muslims."[31]

The Muslim state should provide jobs for whoever is capable of being in the labor force. A job, through which one can, by his effort and labor, earn what is sufficient for his basic needs. This should take place within the legitimate power of the state. If an individual in the Muslim community is incapable of work, the Muslim state should guarantee for him the right of benefiting from its resources.

Moreover, the Muslim state should work on achieving balance between the different generations. This is according to what has been mentioned about Omar Ibnul-Khattab and what he did with the lands the Muslims acquired in the countries they went to. He refused to distribute the land as the Messenger (PBUH) had done with the property of Banul-Nadhir and the land of Khaybar. He took only one-fifth, which belongs to Allah (SWT) and split the rest amongst the Muslims. Rather, Omar Ibnul-Khattab found that the land is vast; millions of acres. If distributed them over a number of thousands of people, the ownership of a few people would increase. The next generations would find nothing then for them.

Upon Omar's refusal to split the land, a group of the Companions rejected what he did, thinking that he is going against the verse , "And know that anything you obtain of war booty –then indeed, for Allah is one fifth of it," (Al-Anfal: 41).

Abdul-Rahman Ibn-Awf even said to Omar, "How could you deny them what Allah restored to them through their own swords?!"

Omar said, "What about the next generations of Muslims who will come only to find that the lands that had been opened for Muslims, have already been taken by the forefathers and already inherited? What an opinion is this?!"

He replied yet to another one by saying, "By Allah, we may not have other conquests, out of which we would gain such abundance. Rather, they may be burdens over the Muslims." It means that he was concerned with the poor or not-so-rich-lands, for they would be a burden over the Muslims. He was also concerned about the latter generations, who would come to find nothing left for them.

For those who claimed that he was not following the footsteps of the Messenger (PBUH) when he split the property of Khaybar, Omar said, "Had it not for the coming generations of Muslims, I would have never opened a village unless I distributed its land just as the Messenger (PBUH) had done in Khaybar." So, he kept the land as a property of its original possessors and enjoined land tax over it to benefit all the present Muslims and the generations to come.[32] By this, he was just following what Allah (SWT) says, "And [there is a share for] those who came after them, saying, "Our Lord, forgive us and our brothers who preceded us in faith," (Al-Hashr: 10).

The main method of redistributing income in Islam is zakah. We will explore it further in the coming chapters.

Chapter Three
Zakah as a concept and types of property subject to it
I. Zakah as a concept
In Arabic, to pay zakah is to purify money. Zakah also means goodness.[33] Allah (SWT) says, "Who are active in deeds of charity,"(Al-Mu'minun:4). So, here it means that they do good deeds.

Allah (SWT) says, "…one better than him in purity," (Al-Kahf:18), which means a better good deed. It is also said that zakah is the money that is paid for those who have rights in it as this paid amount purifies, increases and grows one's property.

In Arabic, zakah means purity, growth, blessing and praise.[34] These meanings are mentioned in the following verses:

Allah (SWT) says, "So do not claim yourselves to be pure; He is most knowing of who fears Him," (An-Najm: 32), which means do not praise yourselves.

"But whatever thing you spend [in His cause]- He will compensate it; and He is the best of providers," (Saba': 39), which means that Allah increases and grows whatever you spend.

"Take, [O, Muhammad], from their wealth a charity by which you purify them and cause them increase," (At-Tawbah: 103)

Zakah as a 'term'
According to the Islamic tradition, zakah is a type of worship, through which one pays a certain due amount from a private property for a certain group of people in a certain timing.[35] It is the third pillar of Islam as it has been mentioned in the noble hadith narrated by Ibn-Omar (RA), who said, "I heard the Messenger (PBUH) saying, 'Islam is based on [the following] five [principles]: 1- To testify that none has the right to be worshiped but Allah and Muhammad is Allah's Prophet. 2- To establish prayer. 3- To pay zakah…"[36]

The word 'zakah' is mentioned in several verses in the Noble Qur'an. In most cases, it is preceded by the plural imperative mood, which indicates the spirit of the social solidarity. It proves that zakah is obligatory and imposed on all the rich for the benefit of the poor. Among of these verses is what Allah (SWT) says, "…and whatever good you put forward for yourselves – you will find it with Allah," (Al-Baqarah:110)

"… and establish prayer and give zakah and loan Allah a goodly loan. And whatever you put forward for yourselves – you will find it with Allah. It is better and greater in reward," (Al-Muzzammil:20)

"And establish prayer and give zakah and bow with those who bow [in worship and obedience]," (Al-Baqarah: 43)

"And whatever you give for interest to increase within the wealth of people will not increase with Allah. But what you give in zakah, desiring the countenance of Allah –those are the multipliers," (Ar-Rum: 39)

"And establish prayer and give zakah and obey the Messenger – that you may receive mercy," (An-Nur: 56)
"And they were not commanded except to worship Allah, [being] sincere to Him in religion, inclining to truth, and to establish prayer and to give zakah. And that is the correct religion," (Al-Bayyinah: 5).

Hence, we can see that zakah not only has been mentioned many times in the Qur'an but also it is always coupled with prayer in an implication of its importance. Zakah is one of the five pillars of Islam, on which Islam is founded with its tolerant principles. Prayer, as the main foundation of the Islamic religion, so came the zakah, coupled with prayer in all the verses that mentioned prayers and zakah. This is because zakah is the principle on which the spirit of the social solidarity is spread amongst the members of the Muslim community.

II. Conditions for paying zakah
1- The possessor of the property should be a Muslim. Zakah is not obligatory for non-Muslims, because it is an act of worship, through which Allah (SWT) grows the wealth of the Muslim. Therefore, it is not obligatory for the non-Muslim.
2- Reaching the nisab

Nisab is the minimum amount of wealth or property, which makes one liable to pay zakah. Zakah is enjoined on the rich for the benefit of the poor. Whoever does not possess the nisab, then he is not liable to pay zakah. He is not considered among the rich that he even is liable to receive zakah. This goes with what is mentioned in the noble hadith, as the Messenger (PBUH) was sending Mo'adh to Yemen, so he said to him, “…tell them that Allah has made it obligatory on them to pay zakah which will be taken from the rich among them and given to the poor among them.”[37]

3- Spending a whole year (al-hawl)
In order to pay zakah, the property or wealth on which zakah is paid should be in the possession of the payer for a whole year. There are two exceptions:

a- What comes out of the land: zakah should be paid on the day of its harvest, which goes in accordance with what Allah (SWT) says, "And give its due [zakah] on the day of its harvest," (Al-An'am: 141).
b- What is closely related to its origin: such as the profit of trade. Its hawl depends on the hawl of its origin. Therefore, it is not a condition to stay in the possession of the payer for a whole year.[38]
4- Stability of the ownership

The ownership of the property should be in constant possession of the owner. If the ownership is unstable, then it is not liable for zakah. Stability of ownership shows in: the dower. Before consummating marriage, the nisab is not stable because the whole amount of it could be dropped by khul' [39] or half of it could be dropped by divorce. If the marriage is consummated, so the woman's ownership of her dower is then stable.[40]

III. Types of wealth and property liable for zakah
Allah (SWT) says, "Spend of the good things which you have (legally) earned, and of that which We have produced from the earth for you, and do not aim at that which is bad to spend from it," (Al-Baqarah: 267).
Allah (SWT) also says, "Eat of [each of] its fruit when it yields and give its due [zakah] on the day of its harvest," (Al-An'am: 141).

Abu-Hurairah (RA) said, "The Messenger (PBUH) said, "If any owner of the camel does not pay what is due on him, and of his due in that (camel) is (also) to milk it on the day when it comes down to water. When the Day of Resurrection comes a soft sandy plain would be set for him, as extensive as possible, (he will find) that not a single young one is missing, and they will trample him with their hoofs and bite him with their mouths. As often as the first of them passes him, the last of them would be made to return during a day the extent of which would be fifty thousand years, until judgment is pronounced among servants and he sees whether his path is to take him to Paradise or to Hell. It was (again) said, ' Messenger of Allah, what about cows (cattle) and sheep?' He said, 'If any owner of the cattle and sheep does not pay what is due on them, when the Day of Resurrection comes a soft sandy plain would be spread for them, he will find none of them missing, with twisted horns, without horns or with a broken horn, and they will gore him with their horns and trample him with their hoofs. As often as the first of them passes him the last of them would be made to return to him during a day the extent of which would be fifty thousand years, until judgment would be pronounced among the servants. And he would be shown his path-path leading him to Paradise or to Hell."[41]

Allah (SWT) says, "And those who hoard gold and silver and spend it not in the way of Allah - give them tidings of a painful punishment. The Day when it will be heated in the fire of Hell and seared therewith will be their foreheads, their flanks, and their backs," (At-Tawbah: 34-35).

Ali Ibn-Abdullah reported from Hashim Ibnul-Qasim through Abdul-Rahman Ibn-Abdullah Ibn-Dinar through his father, who reported from Abu-Saleh through Abu-Hurairah (RA) said, "The Messenger (PBUH) 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 bald-headed 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 verses: 'Let not those who withhold...' (to the end of the verse)(Ala-Imran:180).[42]

According to the aforementioned texts, the following are the types of wealth subject to zakah:
1- Plants and crops: according to the mad'hab (school of Islamic law) of Abu-Hanifa, it includes everything that grows from the earth, beneficial and edible.[43] Their legal proof is what the Messenger (PBUH) had said, "On a land irrigated by rain water or by natural water channels or if the land is wet due to a near by water channel ushr (i.e. one-tenth) is compulsory (as zakah); and on the land irrigated by the well, half of an ushr (i.e. one-twentieth) is compulsory (as zakah)."[44] This mad'hab depends also on what Allah (SWT) says, "…and palm trees and crops of different [kinds of] food and olives and pomegranates, similar and dissimilar. Eat of [each of]its fruit when it yields and give its due [zakah] on the day of its harvest," (Al-An'am:141).

According to another legal opinion, zakah on plants should only be paid if the plant or crop is weighed and stored. Imam Shafi'y says, "One should not pay zakah on what he plants if his plant should be dried, for then he should wait until it is dried and threshed."[45] He also says, "I don't know that Lupin beans are subject to zakah, for I don't know that it is eaten except as medicine or for amusement not as nourishment. There is no zakah to be paid also on onion or garlic because they are not eaten per se but only as additives to main food."[46]

2- Cattle: includes camels, cows, and sheep. In Arabic, they are all called an'am, according to what Allah (SWT) says, "And the grazing livestock He has created for you; in them is warmth and [numerous] benefits, and from them you eat. And for you in them is [the enjoyment of] beauty when you bring them in [for the evening] and when you send them out [to pasture]. And they carry your loads to a land you could not have reached except with difficulty to yourselves. Indeed, your Lord is Kind and Merciful," (Al-Nahl: 5-7).

3- Trade: includes profits resulting from trade or commerce. Property that is meant to be for personal possession, consumption, or benefit is not subject to zakah.[47] So, gaining profit out of it is a condition for being subject to zakah.

4- Al-Athman: Coins from gold, silver, and banknote.[48]
5- Minerals and rikaz: metals here refer to mined gold and silver.[49] Rikaz means buried wealth or treasure (form the pre-Islamic period[50]) discovered in any land. As for the buried wealth that belongs to Muslims, it is not rikaz, rather it is luqata (anything found by somebody other than the owner who has lost it).[51]
Nowadays, mines and rikaz are under the authority of the state and belongs to the community. Therefore, the state should use it to the best in order to achieve the economic and social development that Islam calls for.

Chapter Four
Nisab of zakah
1-Plants and fruits

Grains and fruits are not subject to zakah unless they reach nisab.[52] "There is no zakah on less than five awsuq(a specialmeasure of food grains, and one wasaq = 60 sa's)of dates."[53] The same applies to wheat and grains of its like.

The Hanafi school, however, say that reaching the nisab is not a condition.[54] Their opinion is based on what the Messenger (PBUH) has said, "On a land irrigated by rain water or by natural water channels or if the land is wet due to a near by water channel ushr (i.e. one-tenth) is compulsory (as Zakah),"[55]

Conditions of zakah on plants and fruits
1- Reaching nisab

2- Nisab should be in the possession of its owner at the time, on which zakah is due.
The due amount of zakah on grains and fruits is five awsuq (singular: wasaq) or more. Wasaq is a bag put on the back of the camel. It consists of 60 sa'. The sa', according to Lisan al-Arab is a measure used by the people of Medina. One sa'= 4 mudds. This is the same sa' of the Prophet (PBUH).[56] Some measure it[57] by four handfuls of a normal man's palms. Others' opinion is that the sa' according to the modern measures equals three measures.[58]

The due amount of zakah that should be paid on grains and fruits differs according to the way of irrigation:
- What is irrigated with the water resulting from floods and wind and what takes its water through roots such as onion, the due zakah is one-tenth.[59] This is according to the hadith of Ibn-Omar reporting from the Messenger (PBUH), who said, "On a land irrigated by rain water or by natural water channels or if the land is wet due to a near by water channel ushr (i.e. one-tenth) is compulsory (as zakah)."[60]

- What is irrigated by the water of wells and the like, the due zakah is one-twentieth.[61] This is according to the hadith of Ibn-Omar, reporting from the Messenger (PBUH), who said, "and on the land irrigated by the well, half of an ushr (i.e. one-twentieth) is compulsory (as zakah)."[62]

Zakah becomes due only after grains are husked, dates and fruits are dried.[63]
Zakah is due on honey only when it reaches nisab[64] which is 30 sa's. This is equal to nearly 90 kg. The due amount of zakah is one-tenth[65].

2-Zakah on animals
Animals subject to zakah should have pastured by themselves. They should not be used for plowing, carrying luggage, etc. They have to be in possession for one year. They should reach the nisab, which is five in case of camels, 30 in cows and 40 sheep. Paying zakah should be as the following:

A. Camels[66]
- There is no zakah on camels unless they reach five, and then their zakah is one sheep.[67] When they reach ten, their zakah is two sheep. When they reach 15, their zakah is three sheep. When they are 20, then their zakah is four sheep.
- If the camels are between 21 and 24, they are called 'waqs'[68], and then there is no zakah on them.
- If the camels are between 25 and 35, their zakah is a one-year-old she-camel bint makhad[69]. If there is no a one-year-old she-camel, then a two-year-old male camel ibn labun. This is according to the hadith of Anas, in which he reported the Prophet (PBUH) saying, "If there is no she-camel in the flock, then let it be a young male camel."

Anas (RA) said, "Abu-Bakr wrote to me what Allah had instructed His Prophet (PBUH) to do regarding the one who had to pay one "bint makhad" as zakah, and he did not have it but had got "bint labun" (two year old she-camel). (He wrote that) it could be accepted from him as zakah, and the collector of zakah would return him 20 Dirham or two sheep; and if the zakah payer had not a "bint makhad", but he had "ibn labun" (a two year old he-camel) then it could be accepted as his zakah, but he would not be paid anything."[70]

When they are between 36 and 45, then their zakah is one she-camel (bint labun)[71]. If it is not available, then a huqqah is due in addition to the difference between them, which is equal to two sheep or 20 dirham[72].

If they reached between 46 and 60, a huqqah[73] is due as zakah. If it is not available, then it can be jadh'ah plus two sheep or what is equal to the difference between them[74].

If the camels are between 61 and 75, then the due zakah is jadh'ah[75]. If it is not available, then the due amount is one huqqah and two sheep[76] and the difference then should be estimated.

If the camels are between 76 and 90, then two bint labuns are due as zakah. If they are between 91and 120, then two huqqas are due as zakah.

When the number is more than 120, then on each 40 camels, one bint labun should be paid as zakah. On each 50 camels, one huqqah[77] should be paid as zakah.

B-Zakah on cows
Zakah on cows are obligatory according to the sacred texts and the consensus of scholars. There is no zakah if the cows are less than 30. This is according to the hadith of the Messenger (PBUH), when he was sending Mu'adh to Yemen and told him about the zakah on cows, and that he should take one tabi' (young bull or cow) on each 30 cows and one mussinah[78] (a young cow that is two years old). Accordingly, if the number of cows reached 30 and they are a freely grazing herd, then one tabi' (a one-year-old cow)[79].

If the number of cows reached 40, then one mussinah[80] is due as their zakah. Between 30 and 40 cows is considered waqs and there is no zakah on it. This is according to what the Messenger (PBUH) told Mu'adh, who said, "…and the Messenger (PBUH) commanded me to take on each 30 cows one tabi' or tabi'ah and on each 40 cows I should take one mussinah[81].

If the number of cows is between 50 and 59, then the zakah on them is no more than one mussinah.
Between 60 and 69, the due zakah then is two tabi's (which is the double of amount due for 30).
If they are between 70 and 79, then one tabi' and one mussinah are due as zakah.
If they are between 80 and 89, then two mussinah are due (double the amount due on 40 cows).
If they are between 90 and 99, three tabi's then are due.
Between 100 and 109, there is one mussinah and two tabi's are due.
If they are between 110 and 119, then one tabi' and two mussinahs are due as zakah.
If they reached 120, then four tabi's or three mussinahs are due.
If they are 121 or more, then on each 30 cows, then one tabi' is due and on each 40 one mussinah is due.[82]

C-Zakah on sheep[83]

Zakah on sheep is obligatory according to the sunnah of the Messenger (PBUH) and the consensus of the scholars. In an authentic hadith narrated by Anas (RA), he said, "Abu-Bakr wrote to me what Allah had instructed His Prophet (PBUH) to do…" until he said, "…as for the zakah on the (flock) of sheep, if they are between 40 and 120 sheep, one sheep is to be paid…"[84]

It means that if the sheep are less than 40, then there is no zakah on them. If they are between 40 and 120, then one sheep should paid as zakah.

If the sheep are between 120 and 200, then two sheep should be paid.
If they are between 201 and 300, then three sheep should be paid. If they are more than 300, then on each 100 sheep, there is only one sheep due as zakah. If they are 400, then four sheep are to be paid. If they are 500, then five sheep are due as zakah, and so on.

3-Zakah on trade
Tradeis subject to zakah due to what Allah (SWT)says in the Qur'an, "Take, [O, Muhammad], from their wealth a charity by which you purify them and cause them increase," (Al-Tawbah: 103).

"And those within whose wealth is a known right. For the petitioner and the deprived," (Al-Ma'arij:24-5).
"And from their properties was [given] the right of the [needy]petitioner and the deprived," (Adh-Dhariayt: 19).

Amr Ibn-Hamas reported from his father that he said, "One day, Omar Ibnul-Khattab passed by me, while I was holding some leather, so he said, "Pay the zakah due on your property O Hamas." I said, "O Emir of the Believers, I have only this piece of leather." He replied, "Evaluate it." So, I put it in his hands to estimate it. He found that there is zakah due on it and he took the due amount[85].

At the end of the hawl, the merchandise is to be evaluated according to either the nisab of gold or silver or the banknote. The interest of the poor should be taken into consideration when deciding the basis of evaluation. If the merchandise is evaluated according to gold or silver and found that it had reached the nisab, then a quarter of a tenth of its value should be paid as zakah. It is all about its value at the end of the hawl[86], not at the time of purchase.

Omar Ibn-Abdul-Aziz once wrote to Ruzaiq Ibn-Hakim, "Take what passes by you of the commerce of the Muslims- those who trade with their properties- a dinar for each 40 dinars. From that which is less than 40, calculate on the lesser amount until it reaches 20 dinars. If you have to take one-third of a dinar, disregard it and do not take anything on it[87]. [88]

D-Zakah on gold and silver

Gold and silver are subject to zakah according to what Allah (SWT) says, "And those who hoard gold and silver and spend it not in theway of Allah – give them tidings of a painful punishment," (At-Tawbah: 34).

"The Day when it will be heated in the fire of Hell and seared therewith will be their foreheads, their flanks, and their back, [it will be said], 'This is what you hoarded for yourselves, so taste what you used to hoard,'" (At-Tawbah: 35) .

The Messenger (PBUH) said, "If any owner of gold or silver does not pay what is due on him, when the Day of Resurrection would come, plates of fire would be beaten out for him; these would then be heated in the fire of Hell and his sides, his forehead and his back would cauterized with them. Whenever these cool down, (the process is) repeated during a day the extent of which would be fifty thousand years, until judgment is pronounced among servants, and he sees whether his path is to take him to Paradise or to Hell…"[89]

The nisab of zakah on gold is 20 dinars owned for one year, and some scholars states that it is 85g[90]. If the nisab of gold reached this amount or more and it has been in one's possession for a whole year, then a quarter of a tenth is to be paid. This is according to the hadith of Ibn-Omar through Lady Aisha (RA), who said, "He used to take on each 20 dinars, half a dinar[91]."

As for silver, zakah should be paid on it when its nisab reaches 200 dirhams. This is according to the hadith narrated by Anas (RA), in which the Messenger (PBUH) said, "For silver, the zakah is a quarter of tenth of the lot." This applies to silver in general, whether coined or not[92].

Zakah on banknote, bonds and stocks is calculated according to silver; a quarter of a tenth of the cash value[93].

With regards to jewelry, if it is for personal use, then there is no zakah on it. If it is for the purpose of saving or trading, then a quarter of a tenth is due in it as zakah but if it reached the nisab, that is 20 dinars of gold and 200 dirhams of silver. If there are broken pieces of jewelry which its possessors intend to fix and wear it, then there is no zakah on it. But if they intend to keep it without using it, or in case of jewelry for rent, then it is subject to zakah[94].

As for pearls and diamonds, scholars have disagreed upon them. The majority of scholars say that there is no zakah on it because it does no increase. If zakah would be paid on it on yearly basis, this would cause it to decrease then vanish.

Imam Malik said, "Neither pearls, Musk nor Amber is subject to zakah.[95]"
Some scholars however, say that pearls and diamonds are subject to zakah whether it is used for adornment or not as long as it reached the nisab. This is because they consider it a type of wealth that grows and used in trade. Ibn-Abbas was asked about Amber, so he said, "If it is to be subject to zakah, then the due amount is one-fifth.[96]" Al-Hassan said that Amber and pearls are subject to zakah, and the due amount is one-fifth[97].
________________________________________
[1]Majallat al-Buhooth al-Fiqhiya al-Mu’asirah publications, Vol. 50.
[2] Dr. Zakariay Bayoumy and Dr. Ezzat Abdul-Hamid al-Bura'y. "Mabade' al-Iqtisad al-Siyasy". P106.
[3] Dr. Amr Muhey-Din. "Al-Takhalluf wa al-Tanmiya". Dar al-Nahdah. Cairo 1976 A.D. P.152.
[4] Paul Baran & Paul Swazi. "Ra's al-Mal al-Ihtikary". Translated by Hussein Fahmy.
[5] For more details refer to "Mabade' al-Iqtisad al-Siyasy" by Dr. Muhammad Dewidar. "Al-Iqtisad al-Ishtiraky" by Ahmad Jame'. "Al-Takhtit wa al-Tanmiya" by Charl Bethlehem, translated by Dr. Isma'il Sabry Abdullah.
[6] Ibid. P.74
Refer to "Muqaddemah fi al-Tanmiya wa al-Takhtit al-Iqtisady"by Abdul-Hamid Muhammad al-Qady. Dar al-Jame'at al-Misriyah. Alexandria 1979 A.D. "Ara' fi Qadhay al-Takhalluf wa al-Tanmiya" and "Qira'at Naqdiyah fi al-Khidmah al-Ijtima'yah" p. 84, by Dr. Mahrous Mahmoud Khalifa.
[7] For more about justice in the Islamic Shari'a, refer to Sayyed Qutb "Al-Adalah al-Ijtima'yah fi al-Islam".
[8] Dr. Ibrahim Disouqi Abazah. "Al-Iqtisad al-Islamy; Muqawemmatoh wa Minhajoh". Publications of the International Economy of the Islamic Banks. P.104
[9] SWT= Suhanahu wa Ta'ala [Glorified and Exalted Be He].
[10] For more about the meaning of social balance, refer to Muhammad Baqer al-Sadr "Iqtisaduna". 3rd edition. Dar al-Fikr. Beirut. 1969. For the same author, refer to "Al-Bank al-Laribawy fi al-Islam". 1st edition. The Public Library of Jami' al-Toqa. Kuwait.
[11]Sheikh Mahmud Shaltout "al-Islam wa al-Takaful al-Ijtima'y". Al-Azhar Press. Pp. 5-6.
[12] Such as teaching how to develop the weak faculties of the mind, and exercises meant to decrease some types of the physical disabilities. There are also the economic and social laws protecting the those of weak intellect against the abuse of those of powerful intellect. In addition, there is the direct distribution of the resources and the financial policies.
[13] For more about the concept of social security, refer to Muhammad Baqer al-Sadr. Pervious reference. P.615
[14] Reported by Bukhary. Hadith no. 1395 and 1496. Book of Zakah. Reported by Muslim hadith no. 91and 92. Book of Iman.
[15] Refer to Muhammad Abu-Zahrah "Ja'far al-Sadiq". Dar al-Fikr al-Arabay. Beirut. Abdul-Aziz Sayyed el-Ahl "Ja'far al-Sadiq". P.154.
[16] Mahmoud Shaltout "Al-Islam wa al-Takaful al-Ijtima'y". Al-Azhar Press. P.10.
[17] For more details, refer to Dr. Yusuf al-Qaradhawy "Mushkelat al-Faqr wa Kayfiyat Ilajiha fi al-Islam".
[18] Dr. Nabil Sobhey al-Tawil "Al-Hirman wa al-Takhalluf fi Diyar al-Muslimin". Kitab al-Ummah. Vol.7. P.72.
[19] Refer to "Al-Muhalla bel-Athar" by Ibn-Hazm. Verified by Dr. Abdul-Ghaffar Soliamn al-Bindary.
[20] Dr. Ali Abdul-Wahed Wafi "Al-Musawah fi al-Islam". 2nd edition. Dar al-Ma'aref. Cairo. P. 101.
[21] Reported by Bukhary. "Mukhtasar al-Bukhary". Hadith no.1115. P.526.
[22] Refer to "Al-Hisbah" by Ibn-Taymiyah. Ahmad Ibn-Abdul-Halim Ibnul-Salam Ibn-Taymiyah. P.52
[23] Yahya Ibn-Adam al-Qurashy. "Al-Kharaj".P.33.
[24] "Al-Kharaj" by Abu-Yusuf. P. 126.
[25] Ibid. P.126. And Dr. Ali Abdul-Wahed Wafi. "Al-Musawah fi al-Islam". P. 103. For more details, refer to Yahqoot al-Ashmawy. "Al-Khutoot al-Kubra lelnizam al-Iqtisady fi al-Islam". 1st edition. Maktabet al-Manar. Kuwait. Muhammad al-Mubarak. "Nizam al-Islam". Dar al-Fikr. Beirut. Ibn-Zanjuwayh. "Al-Amwal". Verified by Shaker Theeb Fayyadh. King Faisal Center for Islamic Research and Studies.
[26] Reported by Bukhary. Book of Sacrifices. Hadith no. 5144. Reported by Muslim. Hadith no. 3643. Reported by Tirmidy. Hadith no. 1431. Reported by Malik. Book of Sacrifices. Hadith no. 918.
[27] Reported by Bukhary. Reported by Muslim in "Sahih Muslim". Book of Missing Articles.
[28] "Al-Muhallah bel-Athar". Vol. 6. P.224.
[29] Reported by Bukhary. "Shaih Bukhary", al-Nuskha al-Sultaniyah. Vol. 3. P.181.
[30] Al-Allamah al-Manawy. "Faydh al-Qadir, Sharh al-Jami' al-Saghir". Vol. 4. P.562.
[31] Yahia Ibn-Adam al-Qurashy. "Al-Kharaj". P.39.
[32] Yahia Ibn-Adam al-Qurashy. "Al-Kharaj". P.39. Abu-Obayd. "Al-Amwal". P.377. Dr. Yusuf Kamal Muhammad. "Fiqh al-Iqtisad al-Islamy- al-Nashat al-Khas". 1st edition. Dar al-Qalam for Publishing and Distribution. Kuwait. P.205.
[33] "Al-Mu'jam al-Wasit". Vol.1. P.398.
[34] "Lisan al-Arab", 853/41
[35] For this definition check: "Al-Mughny" & "Ash-Sharh al-Kabir" by Ibn-Qudamah. Vol.2, P.334, "Bada'e' al-Sana'e' fi Tartib al-Shara'e'" by al-Kasany. Vol.2, Pp 2-3, 9, "Al-Mulakhass al-Fiqhi" summarized by Saleh Ibn-Fawzan Abdullah Al-Fawzan. P.222
[36] Reported by Bukhary. Hadith no. 1395 & 1496, Book of Zakah. Reported by Muslim. Hadith no. 91 & 92. Book of Iman.
[37] Reported by Bukhary no. 1395 & 1496.Book of Zakah. Reported by Muslim no. 91& 92, Book of Iman.
[38] Check "Al-Mughny" & "Ash-Sharh al-Kabir" by Ibn-Qudamah. P.622 and "Fatawa az-Zakah" by Ibn-Jibrin. P.2.
[39]A woman's securing the annulment of her marriage through the payment of some compensation like returning back to Mahr to her husband which he gave her.

[40] For details check: "Al-Mughny", Vol.3, P.34 and "Al-Bahr ar-Ra'ik", Vol.2, P. 612.
[41] Imam Muslim reported the whole hadith no. 987. Book of Zakah. Imam Bukhary reported some of the hadith no. 1402. Book of Zakah.
[42] Mentioned in "Sahih Bukhary" in the an-Nuskha al-Sultaniya, according to which the latter versions are printed. Vol. 2. P.132. And in "Tafsir al-Qur'an al-'Azim" by Imam al-Hafiz Imadul-Din Abul-Fida' Isma'il Ibn-Kathir . Vol. 2. P.337. Fifth edition.
[43] "Bada'e' al-Sana'e' fi Tartib al-Shara'e'" by Imam Ala'u-Din Abu-Bakr Ibn-Mas'oud al-Kasany. Dar al-Kitab al-'Araby, Beirut. 1402 A.H. 2nd edition. P. 85.
[44] Reported by Bukhary. Hadith no. 1483. Book of Zakah. And reported by Muslim. Hadith no. 981. Book of Zakah. Refer to "Al-Hafiz fi al-Talkhis". P. 180 and "Al-Mughny". Vol. 2. Pp698-699.
[45] Imam Abu-Abdullah Muhammad Ibn-Idris Ash-Shafi'y. "Al-Umm". Vol. 2. Pp30-31. Refer also to Imam Malik Ibn-Anas al-Asbahy. "Al-Muwatta". Reported by Yahia Ibn-Yahia al-Layithy. Beirut. Vol. 2. P.481.
[46] "Al-Umm". P3.
[47] Refer to "Al-Mughny" and "Al-Sharh al-Kabir". Vol. 2. Pp622-623. Sheikh Mansour Ibn-Yunus Ibn-Idris al-Bahwaty, "Kashf al-Qina' 'an Matn al-Iqna'". Alam al-Kotob. Beirut. Vol. 2. P240-241. And for the same author: "Sharh Muntaha al-Iradat". P.804.
[48] For more details refer to "Al-Mughny" and "Al-Sharh al-Kabir" by Ibn-Qudama. Vol. 2. P. 434. "Mataleb Awly al-Noha fi Sharh Ghayet al-Montaha". Al-Maktab al-Islamy Publications. Vol. 2. P.5.
[49] For more details, refer to "An-Nihaya" by Ibn-Kathir. Vol.3. P.18. "Fath al-Qadir". Vol.1. P.537. "Nayl al-Awtar- Sharh Muntaqa al-Akhbar" by Muhammad Ibn-Ali Ibnul-Shawkany. Vol. 4. P.148. For contemporary scholars, refer to "Fatawa al-Zakah". Ibid. P.28.
[50] "Mukhtar al-Sahah". Root: ra, ka, za.
[51] Refer to Ysusf al-Qaradhawy "Fiqh al-Zakah". Muhammad Abu-Zahra "Al-Zakah". Second convention of the Council of Islamic Research (IRC). 1965 A.D. 1385 A.H.
[52] "Al-Mughny". Vol. 2. P. 695.
[53] Sound hadith and agreed upon. Reported by Bukhary. Hadith no. 1459. Book of Zakah. Reported by Muslim. Hadith no. 979. Book of Zakah. In "Al-Muntaqa" they said it is narrated by a group through the hadith of Abu-Sa'id with the wording:"There is no zakah on less than five awsuq."
[54] "Al-Mughny". P.295.
[55] Reported by Bukhary. Hadith no. 1483. Book of Zakah, through the hadith of Abdullah Ibn-Omar.
[56] For more details, refer to "Bada'e' al-Sana'e'". Vol.2. P.37. "Al-Sunan al-Kubra" by al-Bayhaqi. Vol.4. P. 171. "Al-Muhallah bel-Athar. Vol.5. P.246. "Nayl al-Awtar". Vol. 4. P.196. "Al-Mughney". Vol.3. P.95. "Sharh Fath al-Qadir. Vol.2. P.24. "Fiqh al-Zakah". Pp361-380.
[57] "Al-Mulakhas al-Fiqhi". 1st edition. P.233.
[58] "Fatwa al-Zakah" by Ibn-Jibrin. P.75-76.
[59] "Al-Rawdhah" by al-Nawawy. Vol.2. P.244.
[60] Reported by Bukhary on the authority of Ibn-Omar (previously mentioned). Reported by Muslim through Jabir. Hadith 981. Book of Zakah.
[61] "Al-Mughney". Vol. 2. Pp.698-699.
[62] Previously reported.
[63] "Ma'alem al-Sunan" by al-Khataby. Vol. 2. P.210.
[64] Zakah on honey is a controversial issue among scholars. Some scholars say that it is obligatory such as Abu-Hanifa and his followers. They made it a condition that the honey is not produced in a kharajiah (taxable) land, because the taxable land already pays tax. You cannot pay two due amounts on one thing! Whether it is a tithe land or not, and whether the honey is produced in a desert or mountain, still the due zakah is one-tenth. Imam Ahmad Ibn-Hanbal's opinion too is that honey is subject to zakah. This is the opinion we deem as preponderant. The scholars who adopt this opinion present two proofs: first, the traditions. Second, logic. For more details about this opinion and its proofs, refer to: "Sharh Fath al-Qadir" by Ibnul-Humam al-Hanafi. Dar al-Fikr. Beirut. Vol.2. Pp.5-7. "Hashiyat al-Tahtawy ala al-Durr al-Mukhtar. Beirut. Vol. 2. Pp.604-605. "Al-Mughny". Ibid. P4,7. "Fath al-Bary".ibid. Vol.3. P.223.

Imam Malik, Shafi'y, Ibn-Abu-Laila, al-Hassan Ibn-Abu-Saleh and Ibnul-Mundhir adopted the opinion that honey is not subject to zakah. Their proofs are two: first, what Ibnul-Mundhir had said that there is nothing solid by which we can prove the obligation of paying zakah on honey. Therefore, there is no zakah on it. Second, that it is a fluid that comes out of an animal. It is more like milk, which is not subject to zakah and there is consensus about that. Refer to "Al-Mughny" Vol.2. Pp. 3-7. "Fiqh al-Zakah". Pp.420-424.
[65] The nisab of honey is a controversial issue. Abu-Hanifah's opinion is that the zakah due on honey, whether it is in large or few quantities is one-tenth. His opinion is based on the origin of honey relatively with grains and fruits. Abu-Yusuf, however, sees that its nisab is ten pounds. Other scholars say its nisab is five awsuq (i.e.356kg). Others say that the nisab of honey is 30 sa's which is about 90kg, and this is what we deem as the preponderant opinion. For more details, refer to "Bada'e' al-Sana'e'". P.16. "Fiqh al-Zakah". P.428. "Al-Mullakhas al-Fiqhi". P.234.
[66] For more details about zakah on camels, refer to: Yahya Ibn-Adam al-Qurashy. "Al-Kharaj- Hashiyat al-Tanatawy ala al-Dorr al-Mukhtar. Pp. 20-21. "Fiqh al-Zakah". Pp.174-191.
[67] Shat (in Arabic): a sheep. Both male and female sheep are called shat in addition to the male and female of goats.
[68] Waqs: a middle amount between two obligatory amounts that are liable for zakah. Waqs is the number of cattle on which there is no zakah. It pertains only to the zakah on the cattle.
[69] Bint makadh: the she-camel, whose mother became pregnant. It is about one-year-old.
[70] "Mukhtasar Sahih al-Bukhary- Al-Tajreed al-Sarih li Ahadith al-Jami' al-Sahih" by Imam Zain al-Din Ahmad Ibn-Abdul-Latif al-Zabidy. Book of Zakah. Hadith no. 732. "Sahih al-Bukhary- al-Nuskha al-Sultaniyah". Vol. 2. Book of Zakah. P.144. Refer to the whole hadith in "Al-Majmou' Sharh al-Muthab" by Imam Abu-Zakaria Muhey-el-Din Ibn-Sharaf al-Nawwawy. Dar al-Fikr. Vol.2. P.383.
[71] Bint labun: a she-camel that is already two years and starting its third year. "Al-Da'aim". Vol.3. P.89.
[72] Refer to "Al-Da'aim". Vol.3. P.89.
[73] Huqqah: a she-camel that is already three years. At this age, it is capable of mating a fahl and being ridden. Refer to "Al-Da'aim". Vol.3. P.91
[74] The difference is what is equaled to 20 dirham in our time. "Al-Da'aim". Vol.3. P.91.
[75] Jadh'ah: a she-camel that is already four years old and starting its fifth. "Al-Da'aim". Vol.3. P.91.
[76] Refer to "Al-Da'aim". P.146.
[77] Notice that male-camels are not paid as zakah if the nisab contains females other than ibn-labun when there is no bint-makhadh. Only in case that all the camels are males, then males can be paid as zakah.
[78] Reported by Abu-Dawoud in the Book of Zakah. Ibn-Majah. Hadith no. 1803. Book of Zakah. At-Tirmidhy. Hadith no.6220. Book of Zakah. Ibn-Majah. Hadith no.1804. Book of Zakah through the hadith of Abdullah Ibn-Mas'oud (RA).
[79] It is called tabi' (follower) because it follows its mother) when grazing.
[80] Mussinah: a cow that is already two years old.
[81] Narrated by the Five and authenticated by Ibn-Hibban and al-Hakim.
[82] For more details about zakah on cows, refer to "Al-Mughny". Vol. 2. P.468. "Al-Muhalla" by Ibn-Hazm. Vol. 6. Pp.3-11. "Al-Amwal" by Ibn-Sallam. P.468.
[83] For more details about zakah on sheep, refer to "Bidayet al-Mujtahed". Vol. 1. P.224. 1st edition. Mustafa al-Halaby. "Al-Majmou'" by al-Nawawy. Vol.5. P.417. "Sunan al-Bayhaqi". Vol. 4. P.99. "Al-Mughny" which is printed with "Al-Sharh al-Kabir". Vol. 2. P.472.
[84] "Mukhtasar Sahih al-Bukhary. Book of Zakah. Hadith no. 737.
[85] "Al-Umm" by Al-Shafi'y. Vol. 2. P. 93. "Al-Sunan" by al-Bayhaqy. Vol. 4. P.147. This narration means that Omar evaluated them in order to take a quarter of a tenth of its value as zakah.
[86] Refer to "Al-Mughney". Vol. 2. P.31. "Al-Mulakhas al-Fiqhi". Vol.1. P. 242.
[87] "Al-Umm" by Al-Shafi'y. Vol. 2. P. 93.
[88] For more about the zakah on trade, refer to "Kashaf al-Qina' 'an Matn al-Iqna'" By sheikh Mansour al-Bahwaty. Vol. 2. Pp.240-241. "Sharh Muntaha al-Iradat" by al-Bahwaty. Vol. 1. Pp.407-408. "Al-Mughny" and "Al-Sharh al-Kabir". Vol. 2. Pp.622-623.
[89] Reported by Muslim. Hadith no. 987. Book f Zakah.
[90] "Fatawa al-Zakah". P. 49. "Fiqh al-Zakah". 1st edition. P.260.
[91] Reported by Ibn-Majah.
[92] "Al-Umm". Vol.2. P.34. "Al-Muwatta'". P.168. According to the opinion of some scholars, the nisab of silver based on the modern measures is calculated as the following: 200 x 2.975= 595 grams. Refer to Dr. Yusuf al-Qaradhawy. "Fiqh al-Zakah". Vol. 1. P.260.
[93] Refer to Ahmad Ibrahim. "Nizam al-Tadafuqat fi al-Shari'a al-Islamiya". For more details, refer to "Al-Muhalla" by Ibn-Hazm. Vol.5. P. 249. "Fiqh al-Zakah". Vol.1. P.521. Mahmoud Abul-So'oud. "Khutoot Ra'isiyah fi al-Iqtisad al-Islami". Maktabet al-Mananr al-Islamiya. Kuwaith. 2nd edition. "Al-Fath al-Kabir" by al-Siyouty". Vol.3. P.62.
[94] For a detailed study, refer to Dr. Ibrahim Ibn-Muhammad al-Subihy. "Fiqh Zakat al-Hulley". An extensive study about the different evidences on the zakah on jewelry according to the modern, fundamental maxims and linguistic definitions. 1st edition. 1421 A.H.
[95] "Al-Muwatta'" by Imam Malik. P. 171.
[96] "Al-Muwatta'". P. 171.
[97] Bukhary. Vol.1. P. 261.