Book 5: Alms (Zakat) | Minhaj al-Talibin of Nawawi
Title of book: Minhaj al-Talibin wa Umdat al-Muftin (منهاج الطالبين وعمدة
المفتين في الفقه)
Author: Imam Nawawi
Full name: Imam Muhyiddin Abi
Zakariyya Yahya ibn Sharaf al-Nawawi (أبو زكريا يحيى بن شرف بن مُرِّيِّ بن حسن
بن حسين بن محمد جمعة بن حِزام الحزامي النووي الشافعي)
Born: Muharram 631
AH/ October 1233 Nawa, Ayyubid Sultanate
Died: 24 Rajab 676 AH [9]/ 21
December 1277 (age 45) Nawa, Mamluk Sultanate
Resting place: Nawa,
present Syria
Translated into English by: E. C. HOWARD
Field of
study: sharia, Islamic law, fiqh, Islamic jurisprudence of Shafi'i's school of
thought
Type of literature dan reference: classical Arabic books
Contents
- Book 5: Alms Contribution, or Charity Tax (Zakat)
- Chapter I Assessment on cattle
- Chapter II Assessment on produce
- Chapter III Assessment on gold and silver
- Chapter IV Assessment on mines, treasure and merchandise
- Chapter V Payment at the end of the fasting month
- Chapter VI Persons and objects liable to assessment
- Return to: Minhaj al-Talibin of Imam Nawawi
كتاب الزَّكَاةِ
BOOK 5 .— ALMS CONTRIBUTION, OR CHARITY TAX
باب زَكَاةِ الْحَيَوَانِ
إنَّمَا تَجِبُ مِنْهُ فِي النَّعَمِ:
وَهِيَ الْإِبِلُ وَالْبَقَرُ وَالْغَنَمُ لَا الْخَيْلُ وَالرَّقِيقُ،
وَالْمُتَوَلَّدُ مِنْ غَنَمٍ وَظِبَاءٍ.
وَلَا شَيْءَ فِي
الْإِبِلِ حَتَّى تَبْلُغَ خَمْسًا فَفِيهَا شَاةٌ، وَفِي عَشْرٍ شَاتَانِ،
وَخَمْسَ عَشْرَةَ ثَلَاثٌ، وَعِشْرِينَ أَرْبَعٌ، وَخَمْسٍ وَعِشْرِينَ بِنْتُ
مَخَاضٍ، وَسِتٍّ وَثَلَاثِينَ بِنْتُ لَبُونٍ، وَسِتٍّ وَأَرْبَعِينَ حِقَّةٌ،
وَإِحْدَى وَسِتِّينَ جَذَعَةٌ، وَسِتٍّ وَسَبْعِينَ بِنْتَا لَبُونٍ، وَإِحْدَى
وَتِسْعِينَ حِقَّتَانِ، وَمِائَةٍ وَإِحْدَى وَعِشْرِينَ ثَلَاثُ بَنَاتِ
لَبُونٍ، ثُمَّ فِي كُلِّ أَرْبَعِينَ بِنْتُ لَبُونٍ، وَكُلِّ خَمْسِينَ
حِقَّةٌ، وَبِنْتُ الْمَخَاضِ لَهَا سَنَةٌ، وَاللَّبُونِ سَنَتَانِ،
وَالْحِقَّةُ ثَلَاثٌ، وَالْجَذَعَةُ أَرْبَعٌ، وَالشَّاةُ جَذَعَةُ ضَأْنٍ لَهَا
سَنَةٌ، وَقِيلَ سِتَّةُ أَشْهُرٍ، أَوْ ثَنِيَّةُ مَعْزٍ لَهَا سَنَتَانِ،
وَقِيلَ سَنَةٌ، وَالْأَصَحُّ أَنَّهُ مُخَيَّرٌ بَيْنَهُمَا، وَلَا يَتَعَيَّنُ
غَالِبُ غَنَمِ الْبَلَدِ، وَأَنَّهُ يُجْزِئُ الذَّكَرُ، وَكَذَا بَعِيرُ
الزَّكَاةِ عَنْ دُونِ خَمْسٍ وَعِشْرِينَ فَإِنْ عَدِمَ بِنْتَ الْمَخَاضِ
فَابْنُ لَبُونٍ، وَالْمَعِيبَةُ كَمَعْدُومَةٍ، وَلَا يُكَلَّفُ كَرِيمَةٌ
لَكِنْ تُمْنَعُ ابْنُ لَبُونٍ فِي الْأَصَحِّ وَيُؤْخَذُ الْحِقُّ عَنْ بِنْتِ
الْمَخَاضِ لَا لَبُونٍ فِي الْأَصَحِّ.
وَلَوْ اتَّفَقَ فَرْضَانِ
كَمِائَتَيْ بَعِيرٍ فَالْمَذْهَبُ لَا يَتَعَيَّنُ أَرْبَعُ حِقَاقٍ، بَلْ هُنَّ
أَوْ خَمْسُ بَنَاتِ لَبُونٍ فَإِنْ وُجِدَ بِمَالِهِ أَحَدَهُمَا أُخِذَ،
وَإِلَّا فَلَهُ تَحْصِيلُ مَا شَاءَ، وَقِيلَ يَجِبُ الْأَغْبَطُ لِلْفُقَرَاءِ،
وَإِنْ وَجَدَهُمَا فَالصَّحِيحُ تَعَيُّنُ الْأَغْبَطِ، وَلَا يُجْزِئُ غَيْرُهُ
إنْ دَلَّسَ أَوْ قَصَّرَ السَّاعِي، وَإِلَّا فَيُجْزِئُ وَالْأَصَحُّ وُجُوبُ
قَدْرِ التَّفَاوُتِ، وَيَجُوزُ إخْرَاجُهُ دَرَاهِمَ، وَقِيلَ يَتَعَيَّنُ
تَحْصِيلُ شِقْصٍ بِهِ.
وَمَنْ لَزِمَهُ بِنْتُ مَخَاضٍ فَعَدِمَهَا
وَعِنْدَهُ بِنْتُ لَبُونٍ دَفَعَهَا وَأَخَذَ شَاتَيْنِ أَوْ عِشْرِينَ
دِرْهَمًا، أَوْ بِنْتُ لَبُونٍ فَعَدِمَهَا دَفَعَ بِنْتَ مَخَاضٍ مَعَ
شَاتَيْنِ أَوْ عِشْرِينَ دِرْهَمًا، أَوْ حِقَّةً وَأَخَذَ شَاتَيْنِ أَوْ
عِشْرِينَ دِرْهَمًا، وَالْخِيَارُ فِي الشَّاتَيْنِ وَالدَّرَاهِمِ لِدَافِعِهَا
وَفِي الصُّعُودِ وَالنُّزُولِ لِلْمَالِكِ فِي الْأَصَحِّ إلَّا أَنْ تَكُونَ
إبِلُهُ مَعِيبَةً، وَلَهُ صُعُودُ دَرَجَتَيْنِ، وَأَخْذُ جُبْرَانَيْنِ،
وَنُزُولُ دَرَجَتَيْنِ مَعَ جُبْرَانَيْنِ بِشَرْطِ تَعَذُّرِ دَرَجَةٍ فِي
الْأَصَحِّ، وَلَا يَجُوزُ أَخْذُ جُبْرَانٍ مَعَ ثَنِيَّةٍ بَدَلَ جَذَعَةٍ
عَلَى أَحْسَنِ الْوَجْهَيْنِ قُلْتُ: الْأَصَحُّ عِنْدَ الْجُمْهُورِ
الْجَوَازُ، وَاَللَّهُ أَعْلَمُ، وَلَا تُجْزِئُ شَاةٌ وَعَشَرَةُ دَرَاهِمَ،
وَتُجْزِئُ شَاتَانِ وَعِشْرُونَ لِجُبْرَانَيْنِ.
وَلَا الْبَقَرِ
حَتَّى تَبْلُغَ ثَلَاثِينَ فَفِيهَا تَبِيعٌ ابْنُ سَنَةٍ، ثُمَّ فِي كُلِّ
ثَلَاثِينَ تَبِيعٌ، وَكُلِّ أَرْبَعِينَ مُسِنَّةٌ، لَهَا سَنَتَانِ، وَلَا
الْغَنَمِ حَتَّى تَبْلُغَ أَرْبَعِينَ فَشَاةٌ جَذَعَةُ ضَأْنٍ أَوْ ثَنِيَّةُ
مَعْزٍ، وَفِي مِائَةٍ وَإِحْدَى وَعِشْرِينَ شَاتَانِ، وَمِائَتَيْنِ
وَوَاحِدَةٍ ثَلَاثٌ، وَأَرْبَعِمِائَةٍ أَرْبَعٌ، ثُمَّ فِي كُلِّ مِائَةٍ
شَاةٌ.
BOOK 5 .— ALMS CONTRIBUTION, OR CHARITY TAX
CHAPTER I. — ASSESSMENT ON CATTLE
Section
Alms is
not obligatory except on cattle properly
so called, i.e. camels,
horned cattle
and small cattle ; it is not exacted
upon horses, slaves
or the offspring
of small cattle and gazelles. It is
not leviable upon
camels unless there
are at least five. On this number
one shah is duo,
on ten camels
two shahs ; on fifteen three shahs ; on
twenty four
shahs ; on twenty-five one
she-camel called bent-makhad ; on thirty -six
one she-camel called bent-labun ; on
forty-six one she-camel called
hikka ; on
sixty-one one she-camel called jaza ; on
seventy -six two
bent-labuns ; on ninety -one
two liikhas ; on one hundred and twenty-one
three bent-labuns ; and after this
on each forty head one bent-labun,
and on each fifty one hikka.
By bent-makhad is understood a
yearling she-camel ; by bent-labun
a two-year-old
she camel ; by hikka a three-year-old she-camel ; and
by jaza a four-year-old she-camel. By
shah is understood a young
animal ; either a
yearling lamb (others say six months),
or a two-year-
old kid (others say
one year), f Where a shah is due the
taxpayer may
give a lamb or a kid at
his choice, whether the small cattle
of the
country consists principally of
sheep or goats. fEither a male or a
female shah may bo given, and
when paying assessment on less than
twenty
-five camels one may give a camel
instead of a shah . Instead of a
bent-makhad one may give a bent-labun
as the latter is the more valuable.
If the only camels one possesses
have redhibitory defects, it is as
if one
had none. And on the
other hand the taxpayer is never
obliged to
give a very valuable animal, f
An ibn-labun, i.e . a male two-year-old
camel
may not be given instead of a
bent-labun or of any she-camel ;
but a
liikk or three-year-old male camel may
be substituted for a
bent-makhad or
yearling she-camel, f though not for a
bent-labun .
If the number of camels
in a drove be a multiple of both
forty and
fifty, e.g . two hundred, the
taxpayer is not, according to our school,
obliged to give always four hikkas ;
he may give either four hikkas or
five bent-labuns . Thus the owner of a
drove containing only hikkas
or only
bent-labuns may give four of the
former or five of the latter ;
while the owner of a drove
containing neither may buy, as he prefers,
four liikkas or five bent-labuns .
According to some jurists, however,
such
owner should give those that would
be most advantageous for the
poor ;
ffand in any case an owner
possessing both is not considered
to
have paid the assessment if he has
given an inferior lot, either by
deceiving the inspector, or because
the latter has failed in his duty.
Otherwise, if the owner has acted
honestly and the inspector done his
duty, there is no ground for
complaint, once the animals have been
accepted ; fbut the difference between
the value of the animals given
and
what was due must be made up,
either in money or, according to
some authorities only, in kind. The
taxpayer who is liable for a
bent-makhad, but has none, though he
has a bent-labun, may give this
latter
and take back two shahs or twenty
drahms ; if he is liable for a
bent-labun, and does not possess
one, he may either give a bent-makhad
and also two shahs or twenty drahms
, or give a hikka and take back
two
shahs or twenty drahms . The right of
choosing between shahs
and dralmis belongs
to the payer. The taxpayer may
always in these
circumstances decide
whether to give a hikka and take
back its excess
value over the
be?itdabun he was owing, or to give
a bent-makhad plus
the difference between
its value and that of a bent-labun . Only
he must
not give an animal having
redhibitory defects. The taxpayer has even
the right : —
. To give
she-camels two degrees more valuable than
what is
required, e.g. a hikka instead
of a beit-makhad, and to take back the
double excess, i.e. four shahs or
forty dralms ; or
. To give
she-camels two degrees less valuable than
what is required,
e.g . a beit-nakhad instead
of a hikka , plus the double deficit, i.e.
four
shahs or forty dralwis ; f both
on condition that beit-labuis cannot be
procured.
According to the best
opinion there is no excess if a
thaniya or five-
year-old she-eamel is
given instead of a jazaa or four-year-old
she-
camel. [fOn the contrary, nearly
all authorities admit that there is
an excess in such a case.]
One
cannot supply the deficit nor take
back the excess of one degree
of
value, by giving or taking one shah
and ten drahms instead of two
shahs
or twenty drahms ; but if it is a
difference of two degrees one
may
give or take either four shahs or
forty draliiis or two shahs and
twenty drahms .
As to homed
cattle the levy is void on less
than thirty head. Of
thirty one
tabia or yearling calf is taken. If
there be more than thirty
head in
the herd a tabia is taken for each
thirty, and a mosimia or
two-year-old calf
for each forty. Nothing is taken
from small cattle in
less number
than forty. On forty, one shah is
levied ; on one hundred
and twenty-one,
two shahs ; on two hundred and one,
three shahs;
on four hundred, four
sliahs; and on each additional hundred,
ono
shah .
فَصْلٌ [في بيان كيفية الإخراج]
إنْ اتَّحَدَ نَوْعُ
الْمَاشِيَةِ أُخِذَ الْفَرْضُ مِنْهُ.
فَلَوْ أَخَذَ عَنْ ضَأْنٍ
مَعْزًا أَوْ عَكْسَهُ جَازَ فِي الْأَصَحِّ بِشَرْطِ رِعَايَةِ الْقِيمَةِ.
وَإِنْ
اخْتَلَفَ كَضَأْنٍ وَمَعْزٍ فَفِي قَوْلٍ يُؤْخَذُ مِنْ الْأَكْثَرِ فَإِنْ
اسْتَوَيَا فَالْأَغْبَطُ، وَالْأَظْهَرُ أَنَّهُ يُخْرِجُ مَا شَاءَ مُقَسَّطًا
عَلَيْهِمَا بِالْقِيمَةِ، فَإِذَا كَانَ ثَلَاثُونَ عَنْزًا وَعَشْرُ نَعْجَاتٍ
أَخَذَ عَنْزًا أَوْ نَعْجَةً بِقِيمَةِ ثَلَاثَةِ أَرْبَاعِ عَنْزٍ وَرُبْعِ
نَعْجَةٍ.
وَلَا تُؤْخَذُ مَرِيضَةٌ، وَلَا مَعِيبَةٌ إلَّا مِنْ
مِثْلِهَا.
وَلَا ذَكَرٌ إلَّا إذَا وَجَبَ، وَكَذَا لَوْ
تَمَخَّضَتْ ذُكُورًا فِي الْأَصَحِّ.
وَفِي الصِّغَارِ صَغِيرَةٌ
فِي الْجَدِيدِ.
وَلَا رُبَّى، وَأَكُولَةٌ وَحَامِلٌ، وَخِيَارٌ،
إلَّا بِرِضَا الْمَالِكِ.
وَلَوْ اشْتَرَكَ أَهْلُ الزَّكَاةِ فِي
مَاشِيَةٍ زَكَّيَا كَرَجُلٍ، وَكَذَا لَوْ خَلَطَا مُجَاوَرَةً بِشَرْطِ أَنْ
لَا تَتَمَيَّزَ، فِي الْمَشْرَبِ وَالْمَسْرَحِ وَالْمُرَاحِ وَمَوْضِعِ
الْحَلْبِ، وَكَذَا الْفَحْلِ وَالرَّاعِي فِي الْأَصَحِّ لَا نِيَّةِ
الْخُلْطَةِ فِي الْأَصَحِّ وَالْأَظْهَرُ تَأْثِيرُ خُلْطَةِ الثَّمَرِ
وَالزَّرْعِ وَالنَّقْدِ وَعَرْضِ التِّجَارَةِ، بِشَرْطِ أَنْ لَا يَتَمَيَّزَ
النَّاطُورُ وَالْجَرِينُ وَالدُّكَّانُ وَالْحَارِسُ وَمَكَانُ الْحِفْظِ
وَنَحْوُهَا.
وَلِوُجُوبِ زَكَاةِ الْمَاشِيَةِ شَرْطَانِ:
مُضِيُّ الْحَوْلِ فِي مِلْكِهِ لَكِنْ مَا نُتِجَ مِنْ نِصَابٍ يُزَكَّى
بِحَوْلِهِ، وَلَا يُضَمُّ الْمَمْلُوكُ بِشِرَاءٍ أَوْ غَيْرِهِ فِي الْحَوْلِ،
فَلَوْ ادَّعَى النِّتَاجَ بَعْدَ الْحَوْلِ صُدِّقَ.
فَإِنْ
اُتُّهِمَ حَلَفَ، لَوْ زَالَ مِلْكُهُ فِي الْحَوْلِ فَعَادَ أَوْ بَادَلَ
بِمِثْلِهِ اسْتَأْنَفَ، وَكَوْنُهَا سَائِمَةً، فَإِنْ عُلِفَتْ مُعْظَمَ
الْحَوْلِ فَلَا زَكَاةَ، وَإِلَّا فَالْأَصَحُّ إنْ عُلِفَتْ قَدْرًا تَعِيشُ
بِدُونِهِ بِلَا ضَرَرٍ بَيِّنٍ وَجَبَتْ وَإِلَّا فَلَا.
وَلَوْ
سَامَتْ بِنَفْسِهَا أَوْ اعْتَلَفَتْ السَّائِمَةُ، أَوْ كَانَتْ عَوَامِلَ فِي
حَرْثٍ وَنَضْحٍ وَنَحْوِهِ فَلَا زَكَاةَ فِي الْأَصَحِّ.
وَإِذَا
وَرَدَتْ مَاءً أُخِذَتْ زَكَاتُهَا عِنْدَهُ.
وَإِلَّا فَعِنْدَ
بُيُوتِ أَهْلِهَا.
وَيُصَدَّقُ الْمَالِكُ فِي عَدَدِهَا إنْ كَانَ
ثِقَةً، وَإِلَّا فَتُعَدُّ عِنْدَ مَضِيقٍ.
Section
Where a flock or herd
consists of animals of the same kind
the
ordinary levy is made with this
modification that, taking due count
of
their respective values, a kid may be
exchanged for a lamb, and
vice versa , as
they are both included in the word
shah. But if the
animals are of
different kinds, e.g. sheep and goats,
the assessment is
made, according to
one jurist, on the more numerous
kind ; or, if the
two kinds are
in equal number, on that which is
the more advantageous
for the poor. *
According, however, to the majority of
authorities, the
taxpayer may in these
circumstances give whichever kind he prefers,
taking due count of their respective
value and number. If, for instance,
there are thirty goats and ten
sheep, the assessment, according to this
theory, is one goat or one
sheep, provided the value of the
animal given
is equal to three-quarters
of the average value of a goat, plus
quarter
of the average value of a
sheep. A sick animal, or one with
redhibitory
defects is not sufficient,
unless there are none but animals of
this sort.
Neither is a male animal
accepted except in the two following
cases : —
. If, as we have
already mentioned in the preceding
section, the
law insists upon its
acceptance.
. flf there are none
but males.
If there are none
but little ones, one must be
contented with such,
according to the
opinion maintained by Sliafii in his
second period.
One may not take for
the assessment a owe that has just
lambed, nor
an animal that is being
fatted, nor one in calf, nor one
of exceptional
value, without the owner’s
consent.
Cattle belonging to two
joint owners is taxed as if it
belonged to a
single individual. This
is also the case where two
neighbours have
mingled their flocks or
herds ; provided there is no separation
between
the animals of the two
owners, either at the watering-place, the
meadow,
the stable, or the place
where they are milked ; fand provided
there
is only one herdsman, and one
male animal for breeding purposes,
fit
does not matter whether the flocks
or herds were mingled inten-
tionally or
accidentally. *In the case of fruit,
grain, precious metals
and merchandise, it
is taken as indicating that the
owners have mixed
their respective
quantities, if they have jointly the
same overseer,
threshing-floor, shop, caretaker,
store, etc.
There are two other essential
conditions for the tax on cattle being
due —
. That the property has
been in one’s possession for a whole year.
This rule admits of one exception.
In the case of a flock or herd of
which the original number already
reached the nisab or taxable
minimum,
the new-born animals become taxable in
the year of their
birth ; but
animals added by purchase, etc., become
so only in the
year following. The
declaration of births made by the
owner at the
end of the year
is presumed to be correct, and it
is only in case of grave
suspicion
that he may be required to confirm
his declaration on oath.
If during
the year one loses possession of
some head of cattle and replaces
them later in the year, or if
an exchange of cattle of the same
kind takes
place between two owners,
the yearly period for the purpose of
taxation
begins only from the date
of acquisition.
. That the cattle
have been turned out to graze ; for
there is no
ground for the tax
if the animals have passed most of
the year in the
stable. fEven cattle
fed in the stable for half the
year or less are
taxable only if
the owner turned them out to graze
also during this
period, and if the
fodder given in the stable was
comparatively in such
small quantity that
the animals could have gone without
it and been
hardly the worse.
In default of these two
conditions the tax cannot be levied, f
Cattle
is also not considered taxable if :
(a) it is turned out to graze
separately ;
or (b) it is, though
grazing, fed with hay, etc. ; or (c)
it is used to plough
or irrigate
the land.
If the animals are
accustomed to go down together to
the watering-
place, the assessment takes
place while they are all there ; otherwise
in the stables or enclosures of
the respective owners. An owner whoso
moral character inspires confidence is
believed on his word when he
declares the number of his taxable
animals ; otherwise this presumption
does
not exist, and the animals must be
counted, after having them
driven into
some narrow space.
باب زَكَاةِ النَّبَاتِ
CHAPTER II.— ASSESSMENT ON PRODUCE
تَخْتَصُّ بِالْقُوتِ، وَهُوَ مِنْ الثِّمَارِ: الرُّطَبُ:
وَالْعِنَبُ، وَمِنْ الْحَبِّ: الْحِنْطَةُ، وَالشَّعِيرُ، وَالْأَرُزُّ،
وَالْعَدَسُ، وَسَائِرُ الْمُقْتَاتِ اخْتِيَارًا.
وَفِي الْقَدِيمِ
تَجِبُ فِي الزَّيْتُونِ، وَالزَّعْفَرَانِ، وَالْوَرْسِ، وَالْقُرْطُمِ،
وَالْعَسَلِ.
وَنِصَابُهُ خَمْسَةُ أَوْسُقٍ، وَهِيَ أَلْفٌ
وَسِتُّمِائَةِ رِطْلٍ بَغْدَادِيَّةٌ، وَبِالدِّمَشْقِيِّ ثَلَاثُمِائَةٍ
وَسِتَّةٌ وَأَرْبَعُونَ رِطْلاً وَثُلُثَانِ، قُلْتُ: الْأَصَحُّ
ثَلَاثُمِائَةٍ وَاثْنَانِ وَأَرْبَعُونَ رِطْلاً وَسِتَّةُ أَسْبَاعِ رِطْلٍ؛
لِأَنَّ الْأَصَحَّ أَنَّ رِطْلَ بَغْدَادَ مِائَةٌ وَثَمَانِيَةٌ وَعِشْرُونَ
دِرْهَمًا وَأَرْبَعَةُ أَسْبَاعِ دِرْهَمٍ، وَقِيلَ بِلَا أَسْبَاعٍ وَقِيلَ
وَثَلَاثُونَ، وَاَللَّهُ أَعْلَمُ.
وَيُعْتَبَرُ تَمْرًا أَوْ
زَبِيبًا إنْ تَتَمَّرَ وَتَزَبَّبَ، وَإِلَّا فَرُطَبًا وَعِنَبًا.
وَالْحَبِّ
مُصَفًّى مِنْ تِبْنِهِ وَمَا اُدُّخِرَ فِي قِشْرِهِ كَالْأَرُزِّ وَالْعَلَسِ
فَعَشَرَةُ أَوْسُقٍ.
وَلَا يُكَمَّلُ جِنْسٌ بِجِنْسٍ، وَيُضَمُّ
النَّوْعُ إلَى النَّوْعِ، وَيُخْرِجُ مِنْ كُلٍّ بِقِسْطِهِ، فَإِنْ عَسُرَ
أَخْرَجَ الْوَسَطَ، وَيُضَمُّ الْعَلَسُ إلَى الْحِنْطَةِ لِأَنَّهُ نَوْعٌ
مِنْهَا، وَالسُّلْتُ جِنْسٌ مُسْتَقِلٌّ، وَقِيلَ: شَعِيرٌ، وَقِيلَ حِنْطَةٌ
وَلَا يُضَمُّ ثَمَرُ عَامٍ وَزَرْعُهُ إلَى آخَرَ، وَيُضَمُّ ثَمَرُ الْعَامِ
بَعْضُهُ إلَى بَعْضٍ، وَإِنْ اخْتَلَفَ إدْرَاكُهُ، وَقِيلَ: إنْ طَلَعَ
الثَّانِي بَعْدَ جَذَاذِ الْأَوَّلِ لَمْ يُضَمَّ.
وَزَرْعَا
الْعَامِ يَضُمَّانِ وَالْأَظْهَرُ اعْتِبَارُ وُقُوعِ حَصَادَيْهِمَا فِي
سَنَةٍ.
وَوَاجِبُ مَا شَرِبَ بِالْمَطَرِ أَوْ عُرُوقُهُ
بِقُرْبِهِ مِنْ الْمَاءِ مِنْ ثَمَرٍ وَزَرْعٍ الْعُشْرُ، وَمَا سُقِيَ
بِنَضْحٍ، أَوْ دُولَابٍ أَوْ بِمَا اشْتَرَاهُ نِصْفُهُ.
وَالْقَنَوَاتُ
كَالْمَطَرِ عَلَى الصَّحِيحِ، وَمَا سُقِيَ بِهِمَا سَوَاءٌ ثَلَاثَةُ
أَرْبَاعِهِ، فَإِنْ غَلَبَ أَحَدُهُمَا فَفِي قَوْلٍ يُعْتَبَرُ هُوَ،
وَالْأَظْهَرُ يُقَسَّطُ بِاعْتِبَارِ عَيْشِ الزَّرْعِ وَنَمَائِهِ، وَقِيلَ
بِعَدَدِ السَّقْيَاتِ.
وَتَجِبُ بِبُدُوِّ صَلَاحِ الثَّمَرِ
وَاشْتِدَادِ الْحَبِّ.
وَيُسَنُّ خَرْصُ الثَّمَرِ إذَا بَدَا
صَلَاحُهُ عَلَى مَالِكِهِ.
وَالْمَشْهُورُ إدْخَالُ جَمِيعِهِ فِي
الْخَرْصِ.
وَأَنَّهُ يَكْفِي خَارِصٌ، وَشَرْطُهُ الْعَدَالَةُ،
وَكَذَا الْحُرِّيَّةُ وَالذُّكُورَةُ فِي الْأَصَحِّ.
فَإِذَا
خَرَصَ فَالْأَظْهَرُ أَنَّ حَقَّ الْفُقَرَاءِ يَنْقَطِعُ مِنْ عَيْنِ الثَّمَرِ
وَيَصِيرُ فِي ذِمَّةِ الْمَالِكِ التَّمْرُ وَالزَّبِيبُ لِيُخْرِجهُمَا بَعْدَ
جَفَافِهِ، وَيُشْتَرَطُ التَّصْرِيحُ بِتَضْمِينِهِ وَقَبُولُ الْمَالِكِ عَلَى
الْمَذْهَبِ، وَقِيلَ يَنْقَطِعُ بِنَفْسِ الْخَرْصِ، فَإِذَا ضَمِنَ جَازَ
تَصَرُّفُهُ فِي جَمِيعِ الْمَخْرُوصِ بَيْعًا وَغَيْرَهُ.
وَلَوْ
ادَّعَى هَلَاكَ الْمَخْرُوصِ بِسَبَبٍ خَفِيٍّ كَسَرِقَةٍ، أَوْ ظَاهِرٍ عُرِفَ
صُدِّقَ بِيَمِينِهِ، فَإِنْ لَمْ يُعْرَفْ الظَّاهِرُ بِبَيِّنَةٍ عَلَى
الصَّحِيحِ، ثُمَّ يُصَدَّقُ بِيَمِينِهِ فِي الْهَلَاكِ بِهِ.
وَلَوْ
ادَّعَى حَيْفَ الْخَارِصِ أَوْ غَلَطَهُ بِمَا يَبْعُدُ لَمْ يُقْبَلْ، أَوْ
بِمُحْتَمَلٍ قُبِلَ فِي الْأَصَحِّ.
CHAPTER II.— ASSESSMENT ON PRODUCE
This
tax is limited to plants fit for
food, such as, among fruit, dates,
and grapes, and among grains and
vegetables, wheat, barley, rice,
lentils
and other such commonly eaten products.
According to Shafii’s
earlier opinion it
is levied also on olives, saffron, wars ,
carthamine,
and honey.
The nisab or
taxable minimum of produce is five
wash, which is
equal to sixteen
hundred ratal of Baghdad, or, according
to the measure
of Damascus, to throe
hundred and forty-six ratal and two-thirds,
[f This last amount is three
hundred and forty-two ratal and six-sevenths,
fas the ratal of Baghdad is
one hundred and twenty-eight drahms and
four-sevenths. Some authorities reject the
four-sevenths, and according
to others one
hundred and thirty drahms is the
proper estimate.]
When dates or
raisins are intended to be dried,
the weight is not
estimated until
after they have been so dried ; otherwise
the weight
of dates or grapes is
ascertained immediately after the plucking.
Grain
and vegetables are weighed without
chaff, etc., while the minimum
taxable
of those that remain enveloped, such
as rice and alas , ls ten
wash
instead of five. In determining the
quantity of produce taxable
those of
different nature may not be combined,
but those of different
species may.
The taxpayer is in this case
assessed on the total, taking
count
of the respective quantities of each
kind. If this is impossible
one
takes the mean. Thus the alas may
be combined with ordinary
wheat, of
which it is a species, and the
assessment made on the total ;
but
the solt is a distinct plant, though
some jurists maintain it to be a
species of barley and others a
species of wheat. The fruit and other
taxable produce of a particular year
may not be combined with that of
the year following, but those of
the same year must always bo totalled,
even if the harvest be in
different seasons. However, according to some
jurists the totalling of the fruit
of a whole year is not necessary where
some only begin to grow after
the gathering of others ; but even these
authorities agree that the rest of
the produce of a single year must in
all cases be combined. *By fruits
of the same year is understood all
produce gathered in that year,
irrespective of the time it was sown
or
began to grow.
In the case
of land irrigated only by rain — or
in no need of artificial
irrigation,
the roots of trees and plants
obtaining moisture by the
proximity of
water — the assessment on produce is
one-tenth of the crop ;
but fields
irrigated by means of tanks or
water-wheels, or with water
that has
been paid for, are assessed at only
half this rate, ft Water
brought in
conduits is regarded legally as
rain-water. Where the
irrigation is half
natural and half artificial the assessment
is three-
fourths of the tenth.
Where one kind predominates, it should
be re-
garded, according to one jurist,
as being the sole kind ; *others, however,
think an inquiry should be made
as to which has contributed the more
to the growth of the trees and
plants ; while others are of opinion that
the number of times irrigation of
each kind has taken place should be
considered.
The tax is due on
the appearance of signs of maturity
in the case of
fruit, and in
the case of other produce at the
moment the grain begins
to harden.
It is thou that the Soima has
introduced the practice of
making a
valuation of the fruits and determining
the amount due by
the owner. **This
valuation should include all the trees
and can be
made by a single expert,
who should be a ffree man of
irreproachable
conduct.
* After the
valuation, the portion of the poor
is separated from that
of the owner,
who should hand over the former as
soon as the drying is
finished.
According to our school this obligation
should be explicitly
notified to the
proprietor, who should declare his assent
to it ; though
some authors consider that
the separation of the two parts is
legally
accomplished by the mere fact
of valuation. In any case the owner
is
responsible only for the amount
of his assessment and not for the
delivery of particular fruit, and so
may still sell the total yield of
his
garden. An owner who alleges
that fruit has been lost to him
after
valuation, either in some obscure
way as by theft, or in some visible
accidental manner of public notoriety
is presumed to be correct if he
takes an oath to that effect.
If, on the other hand, he alleges
as the
cause of the loss something
which, though visible in its nature,
is not of
public notoriety, ffhe
must first of all establish its
existence in general,
and only when
this has been done can his oath
be accepted to the effect
that the
calamity in question has injured his
garden in particular.
Should the owner
complain of injustice on the part of
the expert, or
that the latter has
combined produce of dissimilar kinds, his
assertion
cannot be accepted, fexcept in
the case of some kinds of produce
which,
though different, can easily be
confused.
باب زَكَاةِ النَّقْدِ
CHAPTER III.— ASSESSMENT ON GOLD AND SILVER
نِصَابُ الْفِضَّةِ مِائَتَا دِرْهَمٍ،
وَالذَّهَبِ عِشْرُونَ مِثْقَالاً بِوَزْنِ مَكَّةَ، وَزَكَاتُهُمَا رُبْعُ
عُشْرٍ.
وَلَا شَيْءَ فِي الْمَغْشُوشِ حَتَّى يَبْلُغَ خَالِصُهُ
نِصَابًا.
وَلَوْ اخْتَلَطَ إنَاءٌ مِنْهُمَا وَجَهِلَ
أَكْثَرَهُمَا زَكَّى الْأَكْثَرَ ذَهَبًا أَوْ فِضَّةً أَوْ مَيَّزَ.
وَيُزَكَّى
الْمُحَرَّمُ مِنْ حُلِيٍّ وَغَيْرِهِ، لَا الْمُبَاحُ فِي الْأَظْهَرِ، فَمِنْ
الْمُحَرَّمِ الْإِنَاءُ وَالسِّوَارُ وَالْخَلْخَالُ لِلُبْسِ الرَّجُلِ.
فَلَوْ
اتَّخَذَ سِوَارًا بِلَا قَصْدٍ أَوْ بِقَصْدِ إجَارَتِهِ لِمَنْ لَهُ
اسْتِعْمَالُهُ فَلَا زَكَاةَ فِي الْأَصَحِّ، وَكَذَا لَوْ انْكَسَرَ الْحُلِيُّ
وَقَصَدَ إصْلَاحَهُ.
وَيَحْرُمُ عَلَى الرَّجُلِ حُلِيُّ الذَّهَبِ
إلَّا الْأَنْفَ وَالْأُنْمُلَةَ وَالسِّنَّ، لَا الْأُصْبُعَ، وَيَحْرُمُ سِنُّ
الْخَاتَمِ عَلَى الصَّحِيحِ.
وَيَحِلُّ لَهُ مِنْ الْفِضَّةِ
الْخَاتَمُ.
وَحِلْيَةُ آلَاتِ الْحَرْبِ: كَالسَّيْفِ
وَالرُّمْحِ وَالْمِنْطَقَةِ، لَا مَا لَا يَلْبَسُهُ كَالسَّرْجِ وَاللِّجَامِ
فِي الْأَصَحِّ.
وَلَهَا لُبْسُ أَنْوَاعِ حُلِيِّ الذَّهَبِ
وَالْفِضَّةِ، وَكَذَا مَا نُسِجَ بِهِمَا فِي الْأَصَحِّ، وَالْأَصَحُّ
تَحْرِيمُ الْمُبَالَغَةِ فِي السَّرَفِ كَخَلْخَالٍ وَزْنُهُ مِائَتَا
دِينَارٍ.
وَكَذَا إسْرَافُهُ فِي آلَةِ الْحَرْبِ.
وَجَوَازُ
تَحْلِيَةِ الْمُصْحَفِ بِفِضَّةٍ، وَكَذَا لِلْمَرْأَةِ بِذَهَبٍ.
وَشَرْطُ
زَكَاةِ النَّقْدِ الْحَوْلُ.
وَلَا زَكَاةَ فِي سَائِرِ
الْجَوَاهِرِ كَاللُّؤْلُؤِ.
CHAPTER III.— ASSESSMENT ON GOLD AND SILVER
The nisab or taxable minimum
of silver is two hundred drahms, and
that of gold twenty mithkal , of the
standard weight in use in Mecca.
One-fortieth is levied on each of
these precious metals ; but debased
gold
and silver are not taxable, unless
the quantity of pure metal amounts
to the nisab . Where a vessel or
other object is composed of gold and
silver in two unequal parts, the
proportion of the two parts themselves
being known, but it not being
known which is gold and which is
silver,
the vessel is assessed as if
it were composed of a quantity of
gold equal
to the larger part and
also of a quantity of silver equal
to that larger
part, unless the
owner prefers to have the metals
separated.
The tax is levied on
illicit ornaments and other objects of
gold and
silver, *but not on such
as may legally be used. Among
illicit objects
arc reckoned gold and
silver vessels, and also chains and
bracelets if
belonging to a man who
has obtained them in order to wear
them.
fBut if a man bays a bracelet
or other ornament, without intending
to
wear it, or in order to lend
it to a woman who can lawfully wear
it,
he is not liable to pay
tax on it. The same is the
case with a man who
has bought a
broken ornament to mend and sell. A
man may not
lawfully wear gold,
except at the nose or the end
of a finger, if theso
have been
mutilated. Gold may also be applied
to the teeth to prevent
their
becoming loose. But if a man has
lost a finger he may not replace
it
by one in gold ; neither may he
wear a ring in which the jewel is
attached by means of small gold
hooks. As to silver the law permits
a man to wear it in the form
of a ring, and to adorn with it
his weapons
and accoutrements, such as a
sword, lance, or belt ; fbut he may not
ornament with silver what he does
not himself carry, his saddle or
bridle. This of course does not
apply to women, who may lawfully
wear all sorts of ornaments both
in gold and silver, fas well as
stuffs
embroidered with threads of the
precious metals. fOnly they should
abstain
from adorning themselves with gold or
silver in an excessive
and prodigal
manner, wearing for instance a chain of
the weight of two
hundred dinar , a
restriction which is applicable also to
the ornamenta-
tion of weapons and
accoutrements. fA man may possess a Koran
adorned with silver, a woman one
ornamented with gold.
Lastly, it is
an essential condition for the tax
on the precious metals
becoming due
that the owner should have had
possession of them for
a whole year.
Pearls and precious stones are
not taxable.
باب زَكَاةِ الْمَعْدِن وَالرِّكَازِ وَالتِّجَارَةِ
CHAPTER IV.— ASSESSMENT ON MINES, TREASURE AND MERCHANDISE
مَنْ
اسْتَخْرَجَ ذَهَبًا أَوْ فِضَّةً مِنْ مَعْدِنٍ لَزِمَهُ رُبْعُ عُشْرِهِ، وَفِي
قَوْلٍ الْخُمُسُ، فِي قَوْلٍ إنْ حَصَلَ بِتَعَبٍ فَرُبْعُ عُشْرِهِ، وَإِلَّا
فَخُمُسُهُ.
وَيُشْتَرَطُ النِّصَابُ لَا الْحَوْلُ عَلَى
الْمَذْهَبِ فِيهِمَا.
وَيَضُمُّ بَعْضَهُ إلَى بَعْضٍ إنْ
تَتَابَعَ الْعَمَلُ وَلَا يُشْتَرَطُ اتِّصَالُ النَّيْلِ عَلَى الْجَدِيدِ،
وَإِذَا قَطَعَ الْعَمَلَ بِعُذْرٍ ضَمَّ، وَإِلَّا فَلَا يَضُمُّ الْأَوَّلَ
إلَى الثَّانِي، وَيَضُمُّ الثَّانِيَ إلَى الْأَوَّلِ كَمَا يَضُمُّهُ إلَى مَا
مَلَكَهُ بِغَيْرِ الْمَعْدِنِ فِي إكْمَالِ النِّصَابِ.
وَفِي
الرِّكَازِ الْخُمُسُ، يُصْرَفُ مَصْرِفَ الزَّكَاةِ عَلَى الْمَشْهُورِ.
وَشَرْطُهُ
النِّصَابُ، وَالنَّقْدُ عَلَى الْمَذْهَبِ لَا الْحَوْلُ، وَهُوَ الْمَوْجُودُ
الْجَاهِلِيُّ.
فَإِنْ وُجِدَ إسْلَامِيٌّ عُلِمَ مَالِكُهُ فَلَهُ،
وَإِلَّا فَلُقَطَةٌ، وَكَذَا إنْ لَمْ يُعْلَمْ مِنْ أَيِّ الضَّرْبَيْنِ هُوَ،
وَإِنَّمَا يَمْلِكُهُ الْوَاجِدُ.
وَتَلْزَمُهُ الزَّكَاةُ إذَا
وَجَدَهُ فِي مَوَاتٍ أَوْ مِلْكٍ أَحْيَاهُ.
فَإِنْ وُجِدَ فِي
مَسْجِدٍ أَوْ شَارِعٍ فَلُقَطَةٌ عَلَى الْمَذْهَبِ.
أَوْ فِي
مِلْكِ شَخْصٍ فَلِلشَّخْصِ إنْ ادَّعَاهُ، وَإِلَّا فَلِمَنْ مَلَكَ مِنْهُ،
وَهَكَذَا حَتَّى يَنْتَهِيَ إلَى الْمُحْيِي.
وَلَوْ تَنَازَعَهُ
بَائِعٌ وَمُشْتَرٍ، أَوْ مُكْرٍ وَمُكْتَرٍ، أَوْ مُعِيرٌ وَمُسْتَعِيرٌ صُدِّقَ
ذُو الْيَدِ بِيَمِينِهِ.
CHAPTER IV.— ASSESSMENT ON MINES, TREASURE AND
MERCHANDISE
Section
On
gold or silver extracted from a mine
one-fortieth is due. One
jurist says a
fifth ; another a fortieth if thero is
difficulty in the ex-
traction, otherwise a
fifth. Our school admits only the
imposition of
the nisab or minimum
mentioned in the last chapter for
each of tho two
precious metals,
without possession for a whole year being
necessary.
The quantities extracted are
added together in order to determine
tho total amount to be assessed,
if the exploitation has been uninter-
rupted ; but it is not necessary
that it should have been continually
remunerative, this at least is the
opinion adopted by Shafii in his second
period. A forcible interruption is
considered as no interruption, and so
tho quantities extracted may still
bo combined ; but this is not per-
missible in the case of a voluntary
interruption. In other words ouo
cannot
add what the mino has already
produced to what is extracted
subsequently, except to determine if
the latter lias reached the taxable
minimum. This principle applies to
all taxablo precious metals,
whether they
come from a mine or not.
**On
discovered treasure a fifth should be paid
by way of assessment,
according to
our school, provided the amount is
not less than the taxable
minimum,
and that it consists of coin. A
whole year’s possession is
not necessary.
By treasure is understood a hoard buried
in the timo
of Paganism. A discovered
hoard, dating from a period when Islam
had already been introduced into the
locality, belongs to the owner
who
buried it. If the owner is unknown,
it becomes simply lost pro-
perty, and
the finder must then conform to the
rules which will be given
when
treating of that subject. The hoard
is considered to bo lost pro-
perty
when it is not known if it was
buried beforo or after the conversion
of the country to Islam. Ono
becomes owner of the treasuro and owes
assessment on it only if it
was discovered on an uncultivated portion
of
tho public domain, or when
clearing an uncultivated portion of one’s
own property. A hoard discovered in a
mosque or on the public road
is
regarded simply as lost property, whatever
may be its date, at least
according
to our school. Treasure discovered on
the property of another
belongs to
the actual proprietor if ho claims
it, otherwise to the previous
holder
and so on and ultimately to the
original owner. In caso of
dispute
between seller and purchaser, landlord and
tenant, or borrower
and lender, the
presumption is in favour of the
actual occupier provided
ho confirms the
truth of his assertion on oath.
فَصْل [في أحكام زكاة التجارة]
شَرْطُ زَكَاةِ التِّجَارَةِ
الْحَوْلُ وَالنِّصَابُ مُعْتَبَرًا بِآخِرِ الْحَوْلِ، وَفِي قَوْلٍ
بِطَرَفَيْهِ، وَفِي قَوْلٍ بِجَمِيعِهِ فَعَلَى الْأَظْهَرِ لَوْ رُدَّ إلَى
النَّقْدِ فِي خِلَالِ الْحَوْلِ وَهُوَ دُونَ النِّصَابِ وَاشْتَرَى بِهِ
سِلْعَةً فَالْأَصَحُّ أَنَّهُ يَنْقَطِعُ الْحَوْلُ، وَيُبْتَدَأُ حَوْلُهَا
مِنْ شِرَائِهَا.
وَلَوْ تَمَّ الْحَوْلُ، وَقِيمَةُ الْعَرْضِ
دُونَ النِّصَابِ فَالْأَصَحُّ أَنَّهُ يُبْتَدَأُ حَوْلٌ، وَيَبْطُلُ
الْأَوَّلُ.
وَيَصِيرُ عَرْضُ التِّجَارَةِ لِلْقُنْيَةِ
بِنِيَّتِهَا، وَإِنَّمَا يَصِيرُ الْعَرْضُ لِلتِّجَارَةِ إذَا اقْتَرَنَتْ
نِيَّتُهَا بِكَسْبِهِ بِمُعَاوَضَةٍ كَشِرَاءٍ، وَكَذَا الْمَهْرُ وَعِوَضُ
الْخُلْعِ فِي الْأَصَحِّ، لَا بِالْهِبَةِ وَالِاحْتِطَابِ وَالِاسْتِرْدَادِ
بِعَيْبٍ وَإِذَا مَلَكَهُ بِنَقْدِ نِصَابٍ فَحَوْلُهُ مِنْ حِينِ مَلَكَ
النَّقْدَ، أَوْ دُونَهُ أَوْ بِعَرْضِ قُنْيَةٍ فَمِنْ الشِّرَاءِ، وَقِيلَ إنْ
مَلَكَهُ بِنِصَابِ سَائِمَةٍ بَنَى عَلَى حَوْلِهَا وَيَضُمُّ الرِّبْحَ، إلَى
الْأَصْلِ فِي الْحَوْلِ إنْ لَمْ يَنِضَّ لَا إنْ نَضَّ فِي الْأَظْهَرِ،
وَالْأَصَحُّ أَنَّ وَلَدَ الْعَرْضِ وَثَمَرَهُ مَالُ تِجَارَةٍ وَأَنَّ
حَوْلَهُ حَوْلُ الْأَصْلِ، وَوَاجِبُهَا رُبْعُ عُشْرِ الْقِيمَةِ.
فَإِنْ
مُلِكَ بِنَقْدٍ قُوِّمَ بِهِ إنْ مُلِكَ بِنِصَابٍ، وَكَذَا دُونَهُ فِي
الْأَصَحِّ، أَوْ بِعَرْضٍ فَبِغَالِبِ نَقْدِ الْبَلَدِ، فَإِنْ غَلَبَ
نَقْدَانِ وَبَلَغَ بِأَحَدِهِمَا نِصَابًا قُوِّمَ بِهِ، فَإِنْ بَلَغَ بِهِمَا
قُوِّمَ بِالْأَنْفَعِ لِلْفُقَرَاءِ، وَقِيلَ يَتَخَيَّرُ الْمَالِكُ.
وَإِنْ
مُلِكَ بِنَقْدٍ وَعَرْضٍ قَوَّمَ مَا قَابَلَ النَّقْدَ بِهِ وَالْبَاقِيَ
بِالْغَالِبِ.
وَتَجِبُ فِطْرَةُ عَبْدِ التِّجَارَةِ مَعَ
زَكَاتِهَا وَلَوْ كَانَ الْعَرْضُ سَائِمَةً، فَإِنْ كَمُلَ نِصَابُ إحْدَى
الزَّكَاتَيْنِ فَقَطْ وَجَبَتْ أَوْ نِصَابُهُمَا فَزَكَاةُ الْعَيْنِ فِي
الْجَدِيدِ فَعَلَى هَذَا لَوْ سَبَقَ حَوْلُ التِّجَارَةِ، بِأَنْ اشْتَرَى
بِمَالِهَا بَعْدَ سِتَّةِ أَشْهُرٍ نِصَابَ سَائِمَةٍ فَالْأَصَحُّ وُجُوبُ
زَكَاةِ الْعَيْنِ لِتَمَامِ حَوْلِهَا ثُمَّ يَفْتَتِحُ حَوْلاً لِزَكَاةِ
الْعَيْنِ أَبَدًا.
وَإِذَا قُلْنَا: عَامِلُ الْقِرَاضِ لَا
يَمْلِكُ الرِّبْحَ بِالظُّهُورِ فَعَلَى الْمَالِكِ زَكَاةُ الْجَمِيعِ، فَإِنْ
أَخْرَجَهَا مِنْ مَالِ الْقِرَاضِ حُسِبَتْ مِنْ الرِّبْحِ فِي الْأَصَحِّ،
وَإِنْ قُلْنَا يَمْلِكُ بِالشُّهُورِ لَزِمَ الْمَالِكَ زَكَاةُ رَأْسِ
الْمَالِ، وَحِصَّتُهُ مِنْ الرِّبْحِ، وَالْمَذْهَبُ: أَنَّهُ يَلْزَمُ
الْعَامِلَ زَكَاةُ حِصَّتِهِ.
Section
Assessment on merchandise
depends on two conditions — possession for
a
wholo year, and attainment of tho
nisab or minimum taxable valuo,
This
latter is the same as for the
precious metals, and should be tho
valuo obtaining *at the end of
tho year, or according to the
opinion of
one jurist both at the
beginning and end of the year — or
as another
thinks, throughout the whole
year, flf goods are sold in the
course
of tho year for an amount
less than the nisab, and other goods
bought
with the money, possession dates
from the purchase, flf at tho end of
the year the value of goods is
under the nisab , one owes nothing for
that
year, and begins to reckon
another. Objects acquired in order to
profit
by their exchange are regarded
as merchandise, whether obtained by
purchaso for as dower or as
compensation for divorce, but not when
obtained by gift, nor when
consisting only of firewood gathered in
the
forest, nor when taken back
aftor sale in consequence of redhibitory
defects.
When goods tiro bought
for a sum of money Avhicli is itself
taxable,
the year’s possession is reckoned
from the dato of obtaining the money
;
but if the amount is under
tho nisab , or if goods are acquired
by exchange
for other goods already
in one’s possession, the year begins
only from the
date of purchase. Some
authorities, however, admit an exception to
this rule when taxable cattle are
given in exchange for goods, in which
case duration of ownership of the
cattle is added to duration of owner-
ship of the goods. Profit obtained
in the course of the year by
sale or
exchange is added to capital
if this profit consists of goods and
not
coin ; Otherwise it is not
included in the total taxable, f All
increaso
of merchandise, whether by
animals in which one trades giving birth
to young, or by trees bearing
fruit, is regarded as taxable merchandise,
the possession of which dates from
that of tho original merchandise.
The assessment on merchandise is
one-fortieth of the value. When
goods
are bought for money the price
constitutes the real value, whether
less
than the nisab for not ; but where
goods are exchanged they must
be
valued in the money of the place.
In this last case, if there are two
kinds of money of equal currency,
the following distinctions must bo
drawn :
—
. If the value reaches tho
nisab only when expressed in one of
tho
two kinds, it should be
expressed in that kind.
. If
the value reaches the nisab when
reckoned in either kind, then
it
should be reckoned in that which is
most advantageous for the poor.
According
to some authorities the taxpayer has
the choice.
The value of goods
sold is estimated according to the
price stipulated ;
that of exchanged
goods is valued in the money current
in the place.
Slaves owned for
purpose of trade in them are liable
both to the tax
at the end of
the fasting month and also to the
ordinary tax on mer-
chandise. In the
cattle trade the owner of a herd
which reaches the
nisab either under
Chapter I. or as merchandise, owes
the assessment
under that heading ; if
the nisab is reached in both, then
only the tax
on cattle is paid.
Shafii so decided during his Egyptian
period. If at
the beginning of a
certain year one has become possessed
of goods
exchanged six months afterwards
for a herd of cattle, it is the
assessment
on merchandise which is payable
at the end of the year in question,
after which the tax on cattle
is payable in due course. This opinion
also was adopted by Shafii in
his second period.
In a joint stock
company a sleeping partner is personally
responsible
for the tax both on the
joint capital and on the profits ;
at least where
it is agreed that
the acting partner does not become
legally entitled to
his share in tho
profits by the mere fact of drawing
up the balance sheet,
but only on
distribution. fThis, however, does not
prevent the entire
assessment being always
based on the total profit, and not
on the capital.
If, on the other
hand, it is agreed that the managing
partner becomes
legally entitled to his
share of the profits by the mere
fact of having
drawn up the balance
sheet, a sleeping partner is responsible
only for
the assessment on the joint
capital and on his part of the
profit ; while
it is the managing partner
who, according to our school, is
responsible
for his own share.
باب زَكَاةِ الْفِطْرِ
CHAPTER V.— PAYMENT AT THE END OF THE FASTING MONTH
تَجِبُ بِأَوَّلِ لَيْلَةِ الْعِيدِ فِي
الْأَظْهَرِ، فَتُخْرَجُ عَمَّنْ مَاتَ بَعْدَ الْغُرُوبِ دُونَ مَنْ
وُلِدَ.
وَيُسَنُّ أَنْ لَا تُؤَخَّرَ عَنْ صَلَاتِهِ، وَيَحْرُمُ
تَأْخِيرُهَا عَنْ يَوْمِهِ.
وَلَا فِطْرَةَ عَلَى كَافِرٍ إلَّا
فِي عَبْدِهِ وَقَرِيبِهِ الْمُسْلِمِ فِي الْأَصَحِّ.
وَلَا
رَقِيقٍ، وَفِي الْمُكَاتَبِ وَجْهٌ، وَمَنْ بَعْضُهُ حُرٌّ يَلْزَمُهُ
قِسْطُهُ.
وَلَا مُعْسِرٍ فَمَنْ لَمْ يَفْضُلْ عَنْ قُوتِهِ
وَقُوتِ مَنْ فِي نَفَقَتِهِ لَيْلَةَ الْعِيدِ وَيَوْمَهُ شَيْءٌ فَمُعْسِرٌ،
وَيُشْتَرَطُ كَوْنُهُ فَاضِلاً عَنْ مَسْكَنٍ وَخَادِمٍ يَحْتَاجُ إلَيْهِ فِي
الْأَصَحِّ.
وَمَنْ لَزِمَهُ فِطْرَتُهُ لَزِمَهُ فِطْرَةُ مَنْ
تَلْزَمُهُ نَفَقَتُهُ لَكِنْ لَا يَلْزَمُ الْمُسْلِمَ فِطْرَةُ الْعَبْدِ
وَالْقَرِيبِ وَالزَّوْجَةِ الْكُفَّارِ.
وَلَا الْعَبْدَ فِطْرَةُ
زَوْجَتِهِ، وَلَا الِابْنَ فِطْرَةُ زَوْجَةِ أَبِيهِ، وَفِي الِابْنِ
وَجْهٌ.
وَلَوْ أَعْسَرَ الزَّوْجُ أَوْ كَانَ عَبْدًا
فَالْأَظْهَرُ أَنَّهُ يَلْزَمُ زَوْجَتَهُ الْحُرَّةَ فِطْرَتُهَا، وَكَذَا
سَيِّدُ الْأَمَةِ.
قُلْتُ: الْأَصَحُّ الْمَنْصُوصُ لَا يَلْزَمُ
الْحُرَّةَ، وَاَللَّهُ أَعْلَمُ.
وَلَوْ انْقَطَعَ خَبَرُ
الْعَبْدِ فَالْمَذْهَبُ وُجُوبُ إخْرَاجِ فِطْرَتِهِ فِي الْحَالِ، وَقِيلَ إذَا
عَادَ، وَفِي قَوْلٍ لَا شَيْءَ وَالْأَصَحُّ أَنَّ مَنْ أَيْسَرَ بِبَعْضِ صَاعٍ
يَلْزَمُهُ وَأَنَّهُ لَوْ وَجَدَ بَعْضَ الصِّيعَانِ قَدَّمَ نَفْسَهُ، ثُمَّ
زَوْجَتَهُ، ثُمَّ وَلَدَهُ الصَّغِيرَ، ثُمَّ الْأَبَ، ثُمَّ الْأُمَّ، ثُمَّ
الْكَبِيرَ.
وَهِيَ صَاعٌ، وَهُوَ سِتُّمِائَةِ دِرْهَمٍ
وَثَلَاثَةٌ وَتِسْعُونَ دِرْهَمًا وَثُلُثٌ، قُلْتُ: الْأَصَحُّ سِتُّمِائَةٍ
وَخَمْسَةٌ وَثَمَانُونَ دِرْهَمًا وَخَمْسَةُ أَسْبَاعِ دِرْهَمٍ لِمَا سَبَقَ
فِي زَكَاةِ النَّبَاتِ، وَاَللَّهُ أَعْلَمُ.
وَجِنْسُهُ الْقُوتُ
الْمُعَشَّرُ، وَكَذَا الْأَقِطُ فِي الْأَظْهَرِ.
وَيَجِبُ مِنْ
قُوتِ بَلَدِهِ، وَقِيلَ قُوتِهِ، وَقِيلَ يَتَخَيَّرُ بَيْنَ الْأَقْوَاتِ،
وَيُجْزِئُ الْأَعْلَى عَنْ الْأَدْنَى، وَلَا عَكْسَ، وَالِاعْتِبَارُ
بِالْقِيمَةِ فِي وَجْهٍ، وَبِزِيَادَةِ الِاقْتِيَاتِ فِي الْأَصَحِّ،
فَالْبُرُّ خَيْرٌ مِنْ التَّمْرِ وَالْأُرْزِ، وَالْأَصَحُّ أَنَّ الشَّعِيرَ
خَيْرٌ مِنْ التَّمْرِ، وَأَنَّ التَّمْرَ خَيْرٌ مِنْ الزَّبِيبِ.
وَلَهُ
أَنْ يُخْرِجَ عَنْ نَفْسِهِ مِنْ قُوتِهِ، وَعَنْ قَرِيبِهِ أَعْلَى
مِنْهُ.
وَلَا يُبَعَّضُ الصَّاعُ.
وَلَوْ كَانَ فِي
بَلَدٍ أَقْوَاتٌ لَا غَالِبَ فِيهَا تَخَيَّرَ، وَالْأَفْضَلُ أَشْرَفُهَا.
وَلَوْ
كَانَ عَبْدُهُ بِبَلَدٍ آخَرَ فَالْأَصَحُّ أَنَّ الِاعْتِبَارَ بِقُوتِ بَلَدِ
الْعَبْدِ.
قُلْتُ: الْوَاجِبُ الْحَبُّ السَّلِيمُ.
وَلَوْ
أَخْرَجَ مِنْ مَالِهِ فِطْرَةَ وَلَدِهِ الصَّغِيرِ الْغَنِيِّ جَازَ
كَأَجْنَبِيٍّ أَذِنَ، بِخِلَافِ الْكَبِيرِ.
وَلَوْ اشْتَرَكَ
مُوسِرٌ وَمُعْسِرٌ فِي عَبْدٍ لَزِمَ الْمُوسِرَ نِصْفُ صَاعٍ.
وَلَوْ
أَيْسَرَا وَاخْتَلَفَ وَاجِبُهُمَا أَخْرَجَ كُلُّ وَاحِدٍ نِصْفَ صَاعٍ مِنْ
وَاجِبِهِ فِي الْأَصَحِّ، وَاَللَّهُ أَعْلَمُ.
CHAPTER V.— PAYMENT AT THE END OF
THE FASTING MONTH
This tax is due
from the night preceding the festival
at the end of the
fasting month.
Those who die after sunset are still
liable for it, but not
those who
are born after that moment. The
Sonna does not allow
payment to be
deferred until after prayer on the
festival, and the law
absolutely forbids
its postponement until the next day
after the feast.
An infidel is
not subject to this tax at the
end of the fasting month,
funless on
account of his slave or Moslem
relative. A slave is not liable
on
his own account, but authorities are
not agreed upon the case of one
undergoing gradual enfranchisement. The
partially enfranchised slave
oAves the tax
in proportion to his liberty. The
payment is not obligatory
for insolvent
persons, those i.e. who have no more
food than is necessary
for their
subsistence and that of people dependent
on them for the day
and night
of the feast. And, besides, the
believer should only pay this
contribution
after he has supplied the necessary
needs of his household.
Any one
who owes this payment for the
breaking of the fast for
himself,
owes it also for those dependent on
him, though a Moslem owes
nothing for
an infidel slave, relative, or wife. A
slave owes nothing
for his wife, nor
a son for his father’s wife ; though
as regards the son
this rule is
the subject of controversy. *If a husband
is insolvent, or a
slave, his wife
is liable for this payment on her
own account, unless she
is herself a
slave ; fand the master of a female
slave owes it for her, if
she
is married to some one Avho is
free, but poor. [fA free Avoman
married to a slave does not owe
this payment on her OAvn account ; such
is Shafii’s personal opinion.]
When
a slave is absent, and his Avhereabouts
is unknoAvn the master
still OAves
the tax for him, according to our
school. Some authorities
consider it as
due only on the return of the
slave ; one maintains that
under these
circumstances the master owes nothing.
f
If a person possesses no more than a
saa of food, he should give what
he has in payment for himself.
If he has more than a saa, he should
pay first for himself and then
in order for his Avife, infant
child, father,
mother, grown-up child. Now
tho assessment on food stuffs is one
saa
for each taxable individual, ix.
six hundred and ninety-threo drahms
and a
third. [f According to the method of
calculation adopted in the
chapter
relating to the assessment on produce,
the saa is equal to six
hundred
and eighty-five drahms and five-sevenths.]
The food that is given in
alms at the breaking of the fast
should bo
such as is liable to
ordinary assessment, *though cheese may
also be
given. It must be food
commonly consumed in the place. Only a
few authors maintain it to be
enough to give what one has and
consumes
oneself ; and a few others think
one may give what one likes. It is
permissible to'give better food than
one has oneself, but not an inferior
kind. According to one doctrine
quality is determined by price ; fbut
according to tho generally received
opinion the more substantial food
should
bo looked upon as of superior
quality. Thus corn is better than
dates or rice, f while dates are
inferior to barley but better than
raisins.
Ono may give on one’s own
account a saa of some kind of food
and for
one’s relativo a saa of somo
superior kind, but the tax is not
properly
paid by giving for each
person a saa of different kinds of
food. When
tho people of the place
eat variousdnnds of food so that it
is impossible
to say which is the
most common, tho taxpayer may give
whatever he
thinks best, though tho
very best kind is to be preferred.
fAs to the
payment duo for an
absent slave, this must bo made in
the food of
tho place where the
slave is.
[Grain and vegetables
given as payment of tho tax at
the breaking
of the fast must be
free from redhibitory defects. A father
may legally
pay this tax for his
infant child from the latter’s estate,
and similarly
for his grown-up son
with the latter’s consent. One may
do it for any
one with his
consent. When a slave belongs in common
to two persons
of whom one is
solvent and the other insolvent, tho
solvent owner
owes half a saa ; fif both
are solvent but their contributions are of
different kinds, each gives half a
saa of food, without regard to the
particular kind given by tho other.]
باب مَنْ تَلْزَمُهُ الزَّكَاةُ، وَمَا تَجِبُ فِيهِ
CHAPTER VI.— PERSONS AND OBJECTS LIABLE TO ASSESSMENT
شَرْطُ
وُجُوبِ زَكَاةِ الْمَالِ: الْإِسْلَامُ وَالْحُرِّيَّةُ، وَتَلْزَمُ
الْمُرْتَدَّ إنْ أَبْقَيْنَا مِلْكَهُ، دُونَ الْمُكَاتَبِ وَتَجِبُ فِي مَالٍ
الصَّبِيِّ وَالْمَجْنُونِ.
وَكَذَا عَلَى مَنْ مَلَكَ بِبَعْضِهِ
الْحُرِّ نِصَابًا فِي الْأَصَحِّ.
وَفِي الْمَغْصُوبِ وَالضَّالِّ
وَالْمَجْحُودِ فِي الْأَظْهَرِ، وَلَا يَجِبُ دَفْعُهَا حَتَّى يَعُودَ.
وَالْمُشْتَرَى
قَبْلَ قَبْضِهِ، وَقِيلَ فِيهِ الْقَوْلَانِ.
وَتَجِبُ فِي
الْحَالِّ عَنْ الْغَائِبِ إنْ قَدَرَ عَلَيْهِ وَإِلَّا فَكَمَغْصُوبٍ.
وَالدَّيْنُ
إنْ كَانَ مَاشِيَةً أَوْ غَيْرَ لَازِمٍ كَمَالِ كِتَابَةٍ فَلَا زَكَاةَ، أَوْ
عَرْضًا أَوْ نَقْدًا فَكَذَا فِي الْقَدِيمِ وَفِي الْجَدِيدِ إنْ كَانَ حَالًّا
وَتَعَذَّرَ أَخْذُهُ لِإِعْسَارٍ وَغَيْرِهِ فَكَمَغْصُوبٍ، وَإِنْ تَيَسَّرَ
وَجَبَتْ تَزْكِيَتُهُ فِي الْحَالِّ، أَوْ مُؤَجَّلاً فَالْمَذْهَبُ أَنَّهُ
كَمَغْصُوبٍ، وَقِيلَ يَجِبُ دَفْعُهَا قَبْلَ قَبْضِهِ، وَلَا يَمْنَعُ
الدَّيْنُ وُجُوبَهَا فِي أَظْهَرِ الْأَقْوَالِ، وَالثَّالِثُ: يَمْنَعُ فِي
الْمَالِ الْبَاطِنِ، وَهُوَ النَّقْدُ وَالْعَرْضُ فَعَلَى الْأَوَّلِ حُجِرَ
عَلَيْهِ لِدَيْنٍ فَحَالَ الْحَوْلُ فِي الْحَجْرِ فَكَمَغْصُوبٍ.
وَلَوْ
اجْتَمَعَ زَكَاةٌ وَدَيْنُ آدَمِيٍّ فِي تَرِكَةٍ قُدِّمَتْ، وَفِي قَوْلٍ
الدَّيْنُ، وَفِي قَوْلٍ يَسْتَوِيَانِ.
وَالْغَنِيمَةُ قَبْلَ
الْقِسْمَةِ إنْ اخْتَارَ الْغَانِمُونَ تَمَلُّكَهَا وَمَضَى بَعْدَهُ حَوْلٌ،
وَالْجَمِيعُ صِنْفٌ زَكَوِيٌّ، وَبَلَغَ نَصِيبُ كُلِّ شَخْصٍ نِصَابًا أَوْ
بَلَغَهُ الْمَجْمُوعُ فِي مَوْضِعِ ثُبُوتِ الْخُلْطَةِ وَجَبَتْ زَكَاتُهَا،
وَإِلَّا فَلَا.
وَلَوْ أَصْدَقَهَا نِصَابَ سَائِمَةٍ مُعَيَّنًا
لَزِمَهَا زَكَاتُهُ إذَا تَمَّ حَوْلٌ مِنْ الْإِصْدَاقِ.
وَلَوْ
أَكْرَى دَارًا أَرْبَعَ سِنِينَ بِثَمَانِينَ دِينَارًا وَقَبَضَهَا
فَالْأَظْهَرُ أَنَّهُ لَا يَلْزَمُهُ أَنْ يُخْرِجَ إلَّا زَكَاةَ مَا
اسْتَقَرَّ فَيُخْرِجُ عِنْدَ تَمَامِ السَّنَةِ الْأُولَى زَكَاةَ عِشْرِينَ،
وَلِتَمَامِ الثَّانِيَةِ زَكَاةَ عِشْرِينَ لِسَنَةٍ، وَعِشْرِينَ لِسَنَتَيْنِ،
وَلِتَمَامِ الثَّالِثَةِ زَكَاةَ أَرْبَعِينَ لِسَنَةٍ، وَعِشْرِينَ لِثَلَاثِ
سِنِينَ، وَلِتَمَامِ الرَّابِعَةِ زَكَاةَ سِتِّينَ لِسَنَةٍ وَعِشْرِينَ
لِأَرْبَعٍ، وَالثَّانِي يُخْرِجُ لِتَمَامِ الْأُولَى زَكَاةَ الثَّمَانِينَ.
CHAPTER VI.— PERSONS AND OBJECTS LIABLE TO
ASSESSMENT
Section
The tax
is duo only from a free Moslem
proprietor. It is, however, due
from
an apostate, if he does not legally
forfeit his property by the mere
fact of apostacy. But it is
not duo from a slave undergoing gradual
enfranchisement. It is levied from —
. The property of a minor, a
lunatic, fund a slave partially
enfranchised ;
provided in the latter case that
what belongs to him as
a free man
is not below the nisab or taxable
minimum.
. Property usurped by
another, strayed camels, and goods do*
posited with a person who denies the
deposit — all these only on
recovery.
. Property purchased, even before
possession has been taken ;
though
according to others the tax on such
property is the subject of
controversy,
as also in tho case of the
second category.
. Property in
another town. The assessment on this
is duo im-
mediately, if there is
full power to dispose of it ; otherwise
it is treated
as in .
.
Debts due to one. A debt relating to
a certain quantity of cattle,
and a debt
which cannot be exacted, such as
that due to a master from
a slavo
undergoing gradual enfranchisement, are not
subject to assess-
ment. In his first
period Shafii extended this principle to
all debts duo
to a person, whether
relating to goods or money ; but
during his Egyptian
period he drew a
distinction in this respect between a debt
which can be
immediately exacted and
ono which is due only at a fixed
date. Tho
tax on the former is
due at once, except when tho debt
cannot be re-
covered owing to the
insolvency of tho debtor, etc. ; otherwise
it is re-
garded as coming under the
second category ; though somo authors
think the assessment is due even
before tho debtor has satisfied his
obligation. *The fact of being a
debtor does not prevent one’s being
due for the tax on one’s property ;
though according to one opinion
assessment
cannot be insisted on in the case
of so-called “hidden”
property owed to
others, i.e. precious metals and
merchandise. *An
exception, however, must
be made in the case where a person’s
debts
are so considerable that the
judge has been obliged to declare him
bankrupt, and that he has remained
in a state of legal incapacity for
a
whole year, in which case his
property is regarded as coming under
the second category, as he has
not had the free disposition of it.
As to
claims on the estate of a
deceased person, tho tax has preference
over
a debt to a private individual ; though
according to one authority the
debt
has preference, and according to another
they are claims of equal
importance.
. Booty obtained in war
against the infidel, even before distribution,'
provided it consist of one and
the same kind of taxable property, that
those having a claim to it prefer
that it should remain in common, and
that a whole year has elapsed since
this decision. The entire booty is
then subject to assessment, whether
tho share of each of tho owners
amounts to tho nisab , or whether
the total alone docs so ; and tho
tax
is paid in the place where
tho booty was constituted common property.
But if those having a claim to
the booty have expressed no wish to
keep
it in common, it is assessable
only after distribution.
. Marriage
dower, i.e . when a woman has stipulated,
as dower, a
definite quantity of a
specified taxable kind of cattle, she
owes the
assessment on it at the
end of a year.
*A person who
has leased a house to another for
four years, at a
rate of eighty
dinars paid in advance, owes assessment
only during the
tenant’s occupation, i.e.
at the end of the first year
he must pay assess-
ment on twenty dinars
, at the end of the second on
twenty for one year
and on twenty
for two years, at the end of
the third on forty for one
year
and on twenty for three years, at
the end of the fourth on sixty
for one year and on twenty for
four years. According to another
opinion
assessment on eighty dinars , and nothing
more, is due at the
end of tho
first year.
فصل [في أداء الزكاة]
تَجِبُ الزَّكَاةُ عَلَى الْفَوْرِ
إذَا تَمَكَّنَ، وَذَلِكَ بِحُضُورِ الْمَالِ وَالْأَصْنَافِ.
وَلَهُ
أَنْ يُؤَدِّيَ بِنَفْسِهِ زَكَاةَ الْمَالِ الْبَاطِنِ وَكَذَا الظَّاهِرُ عَلَى
الْجَدِيدِ، وَلَهُ التَّوْكِيلُ، وَالصَّرْفُ إلَى الْإِمَامِ، وَالْأَظْهَرُ
أَنَّ الصَّرْفَ إلَى الْإِمَامِ أَفْضَلُ، إلَّا أَنْ يَكُونَ جَائِزًا.
وَتَجِبُ
النِّيَّةُ فَيَنْوِي هَذَا فَرْضُ زَكَاةِ مَالِي، أَوْ فَرْضُ صَدَقَةِ مَالِي
وَنَحْوَهُمَا، وَلَا يَكْفِي هَذَا فَرْضُ مَالِي، وَكَذَا الصَّدَقَةُ فِي
الْأَصَحِّ، وَلَا يَجِبُ تَعْيِينُ الْمَالِ، وَلَوْ عَيَّنَ لَمْ يَقَعْ عَنْ
غَيْرِهِ، وَيَلْزَمُ الْوَلِيَّ النِّيَّةُ إذَا أَخْرَجَ زَكَاةَ الصَّبِيِّ
وَالْمَجْنُونِ، وَتَكْفِي نِيَّةُ الْمُوَكِّلِ عِنْدَ الصَّرْفِ إلَى
الْوَكِيلِ فِي الْأَصَحِّ، وَالْأَفْضَلُ أَنْ يَنْوِيَ الْوَكِيلُ عِنْدَ
التَّفْرِيقِ أَيْضًا، وَلَوْ دَفَعَ إلَى السُّلْطَانِ كَفَتْ النِّيَّةُ
عِنْدَهُ، فَإِنْ لَمْ يَنْوِ لَمْ يُجْزِئْ عَلَى الصَّحِيحِ وَإِنْ نَوَى
السُّلْطَانُ، وَالْأَصَحُّ أَنَّهُ يَلْزَمُ السُّلْطَانَ النِّيَّةُ إذَا
أَخَذَ زَكَاةَ الْمُمْتَنِعِ، وَأَنَّ نِيَّتَهُ تَكْفِي.
Section
The tax may be
exacted as soon as it is due,
i.e. as soon as the existence
of
the taxable property and tho categories
of persons having claim to
it have
been ascertained. Such as consists of
so-called “ hidden”
property, i.e. precious
metals and merchandise may be given
personally
to those entitled to it ; and,
according to the opinion maintained by
Sliafii in his second period, this
may even be done in the case
of the so-
called “ visible ” property,
i.e. cattle and produce. This distribution
may be effected through an agent,
or by tho Sovereign, his officials and
delegates ; *and this latter method
is even considered the better, unless
the ruler is a tyrant.
An
intention of performing one’s duty towards
God must be expressed
by saying : “
Here is the portion of my substance
which I owe as
assessment,” or “ as
legal alms.” It is not enough to
say, “ This is the
portion of my
substance which I owe,” for “ This is
legal alms.” It is
unnecessary to
specify the property on which one is
paying assessment ;
but if one does
so, the gift counts as assessment on
that particular
property only. Expression
of intention is obligatory on the guardian
of a minor or the curator of a
lunatic, when paying the tax for those
entrusted to their care. fWhen
payment is made by an agent, it is
sufficient to express the intention
when the amount is handed to him ;
it is not necessary for the
agent to repeat it when paying in
at the
receiving office. It is,
however, preferable that the agent also
should
himself express an intention, if
he personally distributes it to the
ultimate
recipients. If the distribution
is effected through government, the only
expression of intention required by
law is from the tax-payer, but if
this is omitted the act has no
value, even if an intention is
expressed by
the distributing official,
fit is only when the assessment is
recovered
from a refractory taxpayer that
expression of an intention is unnecessary
on his part and is replaced by
that of the ruler or his officer.
فصل [في تعجيل الزكاة]
لَا يَصِحُّ تَعْجِيلُ الزَّكَاةِ
عَلَى مَالِكِ النِّصَابِ.
وَيَجُوزُ قَبْلَ الْحَوْلِ، وَلَا
تُعَجَّلُ لِعَامَيْنِ فِي الْأَصَحِّ.
وَلَهُ تَعْجِيلُ
الْفِطْرَةِ مِنْ أَوَّلِ رَمَضَانَ، وَالصَّحِيحُ مَنْعُهُ قَبْلَهُ.
وَأَنَّهُ
لَا يَجُوزُ إخْرَاجُ زَكَاةِ الثَّمَرِ قَبْلَ بُدُوِّ صَلَاحِهِ، وَلَا
الْحَبِّ قَبْلَ اشْتِدَادِهِ، وَيَجُوزُ بَعْدَهُمَا.
وَشَرْطُ
إجْزَاءِ الْمُعَجَّلِ بَقَاءُ الْمَالِكِ أَهْلاً لِلْوُجُوبِ إلَى آخِرِ
الْحَوْلِ، وَكَوْنُ الْقَابِضِ فِي آخِرِ الْحَوْلِ مُسْتَحِقًّا وَقِيلَ إنْ
خَرَجَ عَنْ الِاسْتِحْقَاقِ فِي أَثْنَاءِ الْحَوْلِ لَمْ يُجْزِهِ.
وَلَا
يَضُرُّ غِنَاهُ بِالزَّكَاةِ.
وَإِذَا لَمْ يَقَعْ الْمُعَجَّلُ
زَكَاةً اسْتَرَدَّ إنْ كَانَ شَرَطَ الِاسْتِرْدَادَ إنْ عَرَضَ مَانِعٌ،
وَالْأَصَحُّ أَنَّهُ إنْ قَالَ: هَذِهِ زَكَاتِي الْمُعَجَّلَةُ فَقَطْ
اسْتَرَدَّ، وَأَنَّهُ إنْ لَمْ يَتَعَرَّضْ لِلتَّعْجِيلِ وَلَمْ يَعْلَمْهُ
الْقَابِضُ لَمْ يَسْتَرِدَّ، وَأَنَّهُمَا لَوْ اخْتَلَفَا فِي مُثْبِتِ
الِاسْتِرْدَادِ صُدِّقَ الْقَابِضُ بِيَمِينِهِ، وَمَتَى ثَبَتَ وَالْمُعَجَّلُ
تَالِفٌ وَجَبَ ضَمَانُهُ وَالْأَصَحُّ اعْتِبَارُ قِيمَتِهِ يَوْمَ الْقَبْضِ
وَأَنَّهُ لَوْ وَجَدَهُ نَاقِصًا فَلَا أَرْشَ وَأَنَّهُ لَا يَسْتَرِدُّ
زِيَادَةً مُنْفَصِلَةً وَتَأْخِيرُ الزَّكَاةِ بَعْدَ التَّمَكُّنِ يُوجِبُ
الضَّمَانَ، وَإِنْ تَلِفَ الْمَالُ، وَلَوْ تَلِفَ قَبْلَ التَّمَكُّنِ فَلَا،
وَلَوْ تَلِفَ بَعْضُهُ فَالْأَظْهَرُ أَنَّهُ يَغْرَمُ قِسْطَ مَا بَقِيَ.
وَإِنْ
أَتْلَفَهُ بَعْدَ الْحَوْلِ وَقَبْلَ التَّمَكُّنِ لَمْ تَسْقُطْ الزَّكَاةُ،
وَهِيَ تَتَعَلَّقُ بِالْمَالِ تَعَلُّقَ شَرِكَةٍ.
وَفِي قَوْلٍ
تَعَلُّقَ الرَّهْنِ، وَفِي قَوْلٍ بِالذِّمَّةِ.
فَلَوْ بَاعَهُ
قَبْلَ إخْرَاجِهَا، فَالْأَظْهَرُ بُطْلَانُهُ فِي قَدْرِهَا، وَصِحَّتُهُ فِي
الْبَاقِي.
Section
It is not lawful
to pay the assessment before one
possesses the
taxable minimum, but one
may do so before the period of
one year has
expired, fso long as
one is not two years in advance.
As to the alms
at the breaking
of the fast, one may pay it in
advance from the beginning
of the
month of Ramadan, fbut not earlier.
ffAssessment on fruit
may not be
paid until signs of maturity have
appeared, nor in the case
of grain
and vegetables until the seeds have
begun to harden ; but it
may then
be done immediately. In order that
this anticipated payment
should be valid
the law insists that the owner
should remain liable until
the end
of the year, as it is not till
then that the tax is due ; it
is also
necessary that the person
who accepts an anticipated share in the
proceeds should not lose whatever
claim he has at the end of the
year. If after such anticipated
acceptance a person loses his right
to a
share in the distribution of alms — even
though he should regain
it in the
courso of the year — the anticipation is,
according to some
authors, nullified. This
right, however, is not considered to
be lost
merely because the person
receiving an anticipated share has thereby
ceased to be poor.
A taxpayer
may only recover what he has
bestowed in advance upon
a person who
appears afterwards to be no longer
entitled to alms, if he
lias
reserved to himself this right in
all eventualities, fa reservation
implied
in the words, “ This is the alms I
owe you, which I give you in
advance.” fOn the other hand, it
cannot be recovered if the taxpayer
did not state that the payment
was in advance, and the person
having a claim to it declares that
he was not aware of it. fin legal
proceedings the presumption is in
favour of the recipient, on oath.
If
a claim for recovery is found good,
the person who has received
the
advance is responsible for the accidental
loss of the property
delivered, fup
to its full value on the day
of delivery, f Nothing is
due for a
diminution in the value. fThe separate
fruit need not be
given back.
A
taxpayer who is in arrears is
responsible for property due by him
for alms, even in case of
accidental loss ; but not if such
loss occurred
before the tax was
due. *In the case of accidental and
partial loss
before the due date,
the owner owes assessment only on
what is left.
If the loss was
caused through his fault, after a year’s
possession but
before the tax was
due, the owner owes the full
assessment in spite of
the loss, for
the assessment adheres to the property
as if the recipients
were co -proprietors
; or, according to one jurist, as if
it were secured
to them. One author
maintains, however, that there is here a
stipulated
responsibility, not a real right.
*The sale of taxable property before
paying the assessment is invalid so
far as relates to the amount of the
tax, but valid for the remainder. []