Charity & Zakat

قُلْتُ لِأَبِي جَعْفَرٍ ع أَ يُزَكِّي الرَّجُلُ مَالَهُ إِذَا مَضَى ثُلُثُ السَّنَةِ قَالَ لَا أَ يُصَلِّي الْأُولَى قَبْلَ الزَّوَالِ. - وَ قَدْ رُوِيَ أَيْضاً أَنَّهُ يَجُوزُ إِذَا أَتَاهُ مَنْ يَصْلُحُ لَهُ الزَّكَاةُ أَنْ يُعَجِّلَ لَهُ قَبْلَ وَقْتِ الزَّكَاةِ إِلَّا أَنَّهُ يَضْمَنُهَا إِذَا جَاءَ وَقْتُ الزَّكَاةِ وَ قَدْ أَيْسَرَ الْمُعْطَى أَوِ ارْتَدَّ أَعَادَ الزَّكَاةَ. بَابٌ‌

“I once asked abu Ja‘far (a.s.), ‘Can one pay Zakat after one-third of the year passes?’ He (the Imam) said, ‘No, can one perform al-Dhuhr before Zawal (declining of the sun toward the west at noontime)?”’ “It is also narrated that it is permissible if deserving recipient is present and to pay to him before the time fo

بَاعَ أَبِي أَرْضاً مِنْ سُلَيْمَانَ بْنِ عَبْدِ الْمَلِكِ بِمَالٍ فَاشْتَرَطَ فِي بَيْعِهِ أَنْ يُزَكِّيَ هَذَا الْمَالَ مِنْ عِنْدِهِ لِسِتِّ سِنِينَ.

“Abu ’Abd Allah (a.s.), has said, ‘My father purchased a piece of land from Sulayman ibn ‘Abd al-Malik for a certain amount with a condition that he (Sulayman) will pay its Zakat for six years.’”

سَمِعْتُ أَبَا عَبْدِ اللَّهِ ع يَقُولُ‌ بَاعَ أَبِي مِنْ هِشَامِ بْنِ عَبْدِ الْمَلِكِ أَرْضاً لَهُ بِكَذَا وَ كَذَا أَلْفَ دِينَارٍ وَ اشْتَرَطَ عَلَيْهِ زَكَاةَ ذَلِكَ الْمَالِ عَشْرَ سِنِينَ وَ إِنَّمَا فَعَلَ ذَلِكَ لِأَنَّ هِشَاماً كَانَ هُوَ الْوَالِيَ.

‘My father purchased a piece of land from Hisham ibn ‘Abd al-Malik for such and such hundred thousand dinar with a condition that he will pay its Zakat for ten years. He did it as such because Hisham was the ruler.’”

سَأَلْتُ أَبَا إِبْرَاهِيمَ ع عَنِ الرَّجُلِ يَكُونُ لَهُ الْوُلْدُ فَيَغِيبُ بَعْضُ وُلْدِهِ فَلَا يَدْرِي أَيْنَ هُوَ وَ مَاتَ الرَّجُلُ فَكَيْفَ يُصْنَعُ بِمِيرَاثِ الْغَائِبِ مِنْ أَبِيهِ قَالَ يُعْزَلُ حَتَّى يَجِي‌ءَ قُلْتُ فَعَلَى مَالِهِ زَكَاةٌ فَقَالَ لَا حَتَّى يَجِي‌ءَ قُلْتُ فَإِذَا هُوَ جَاءَ أَ يُزَكِّيهِ- فَقَالَ لَا حَتَّى يَحُولَ عَلَيْهِ الْحَوْلُ فِي يَدِهِ.

“I once asked abu Ibrahim (a.s.), about a man who has a certain number of children, a certain one of them disappears and he does not know where he is. The man dies. How his legacy is dealt with? He (the Imam) said, ‘His share is kept aside until he comes? I then asked, ‘Is there Zakat on his share?’ He (the Imam) said,

سَأَلْتُ أَبَا عَبْدِ اللَّهِ ع عَنِ الرَّجُلِ يُفِيدُ الْمَالَ قَالَ لَا يُزَكِّيهِ حَتَّى يَحُولَ عَلَيْهِ الْحَوْلُ.

“I once asked abu ‘Abd Allah (a.s.), about a man who earns a certain amount of wealth. He (the Imam) said, ‘He does not pay its Zakat until one year passes.’”

سَأَلْتُ أَبَا عَبْدِ اللَّهِ ع عَنْ رَجُلٍ كَانَ لَهُ مَالٌ مَوْضُوعٌ حَتَّى إِذَا كَانَ قَرِيباً مِنْ رَأْسِ الْحَوْلِ أَنْفَقَهُ قَبْلَ أَنْ يَحُولَ عَلَيْهِ أَ عَلَيْهِ صَدَقَةٌ قَالَ لَا.

“I once asked abu ‘Abd Allah (a.s.), about a man who has a certain amount of asset and it is about the end of the year when he spends it just before the year is complete. Is there Zakat on him? He (the Imam) said, ‘No, he is not required to pay Zakat.’”

قُلْتُ لِأَبِي جَعْفَرٍ ع رَجُلٌ كَانَ عِنْدَهُ مِائَتَا دِرْهَمٍ غَيْرَ دِرْهَمٍ أَحَدَ عَشَرَ شَهْراً ثُمَّ أَصَابَ دِرْهَماً بَعْدَ ذَلِكَ فِي الشَّهْرِ الثَّانِيَ عَشَرَ فَكَمَلَتْ عِنْدَهُ مِائَتَا دِرْهَمٍ أَ عَلَيْهِ زَكَاتُهَا قَالَ لَا حَتَّى يَحُولَ عَلَيْهِ الْحَوْلُ وَ هِيَ مِائَتَا دِرْهَمٍ فَإِنْ كَانَتْ مِائَةً وَ خَمْسِينَ دِرْهَماً فَأَصَابَ خَمْسِينَ بَعْدَ أَنْ يَمْضِيَ شَهْرٌ فَلَا زَكَاةَ عَلَيْه

“I once asked abu Ja‘far (a.s.), about a man who has two hundred dirham less one dirham for eleven months, then he gains one more dirham thereafter during the twelfth month to complete the two hundred. Is there Zakat on him? He (the Imam) said, ‘No, Zakat is not due on him until a year passes and it is two hundred dirh

سَأَلْتُهُ عَنْ رَجُلٍ وَرِثَ مَالًا وَ الرَّجُلُ غَائِبٌ هَلْ عَلَيْهِ زَكَاةٌ قَالَ لَا حَتَّى يَقْدَمَ قُلْتُ أَ يُزَكِّيهِ حِينَ يَقْدَمُ قَالَ لَا حَتَّى يَحُولَ عَلَيْهِ الْحَوْلُ وَ هُوَ عِنْدَهُ.

“I once asked abu Ibrahim (a.s.), about a man who is absent but has inherited a certain asset. Is there Zakat on him? He (the Imam) said, ‘No, Zakat is not due on him until he comes.’ I then asked, ‘Is he required to pay Zakat as soon as he comes?’ He (the Imam) said, ‘No, until one year passes.’”

قَالَ أَبُو عَبْدِ اللَّهِ ع‌ كُلُّ شَيْ‌ءٍ جَرَّ عَلَيْكَ الْمَالَ فَزَكِّهِ وَ كُلُّ شَيْ‌ءٍ وَرِثْتَهُ أَوْ وُهِبَ لَكَ فَاسْتَقْبِلْ بِهِ.

“Abu ’Abd Allah (a.s.), has said, ‘Whatever you gain by means of assets, pay Zakat thereof and whatever you receive as inheritance or gift, pay Zakat thereof after a year passes.’”

فِي الرَّجُلِ يَكُونُ عِنْدَهُ الْمَالُ فَيَحُولُ عَلَيْهِ الْحَوْلُ ثُمَّ يُصِيبُ مَالًا آخَرَ قَبْلَ أَنْ يَحُولَ عَلَى الْمَالِ الْحَوْلُ قَالَ إِذَا حَالَ عَلَى الْمَالِ الْأَوَّلِ الْحَوْلُ زَكَّاهُمَا جَمِيعاً.

‘When one year passes with the first asset, pay Zakat for both assets.’”

إِنْ كَانَ أَمْسَكَهُ لِيَلْتَمِسَ الْفَضْلَ عَلَى رَأْسِ الْمَالِ فَعَلَيْهِ الزَّكَاةُ.[1]

“I once asked abu ’Abd Allah (a.s.), about a man who purchases a certain kind of goods but its value falls. He had paid Zakat before purchasing such asset. Is there Zakat on him or Zakat becomes due when he sells it? He (the Imam) said, ’If he had held it to increase his capital, he is required to pay Zakat.’”

سَأَلْتُ أَبَا عَبْدِ اللَّهِ ع عَنْ رَجُلٍ اشْتَرَى مَتَاعاً وَ كَسَدَ عَلَيْهِ وَ قَدْ كَانَ زَكَّى مَالَهُ قَبْلَ أَنْ يَشْتَرِيَ الْمَتَاعَ مَتَى يُزَكِّيهِ فَقَالَ إِنْ كَانَ أَمْسَكَ مَتَاعَهُ يَبْتَغِي بِهِ رَأْسَ مَالِهِ فَلَيْسَ عَلَيْهِ زَكَاةٌ وَ إِنْ كَانَ حَبَسَهُ بَعْدَ مَا يَجِدُ رَأْسَ مَالِهِ فَعَلَيْهِ الزَّكَاةُ بَعْدَ مَا أَمْسَكَهُ بَعْدَ رَأْسِ الْمَالِ قَالَ وَ سَأَلْتُهُ عَنِ الرَّجُلِ يُوضَعُ

“I once asked abu ‘Abd Allah (a.s.), about a man who purchases a certain kind of goods and its value falls. He had paid Zakat of the asset with which he paid for the goods. When is he required to pay Zakat? He (the Imam) said, ‘If he is holding it to preserve his capital, Zakat is not due but if he holds it after getti

سَأَلْتُهُ عَنِ الرَّجُلِ يَكُونُ عِنْدَهُ الْمَتَاعُ مَوْضُوعاً فَيَمْكُثُ عِنْدَهُ السَّنَةَ وَ السَّنَتَيْنِ أَوْ أَكْثَرَ مِنْ ذَلِكَ قَالَ لَيْسَ عَلَيْهِ زَكَاةٌ حَتَّى يَبِيعَهُ إِلَّا أَنْ يَكُونَ أُعْطِيَ بِهِ رَأْسَ مَالِهِ فَيَمْنَعَهُ مِنْ ذَلِكَ الْتِمَاسُ الْفَضْلِ فَإِذَا هُوَ فَعَلَ ذَلِكَ وَجَبَتْ فِيهِ الزَّكَاةُ وَ إِنْ لَمْ يَكُنْ أُعْطِيَ بِهِ رَأْسَ مَالِهِ فَلَيْسَ عَلَيْهِ زَكَاةٌ حَتَّى يَبِي

“I once asked abu ‘Abd Allah (a.s.), about a man who has an asset in stock which remains with him for one year or more time. He (the Imam) said, ‘It is not subject to Zakat until he sells it, unless he has paid for it from his capital and has kept it on hold expecting an increase. If that is the case then it is subject

وَ سَأَلْتُهُ‌[1] عَنِ الرَّجُلِ يَكُونُ مَعَهُ الْمَالُ مُضَارَبَةً هَلْ عَلَيْهِ فِي ذَلِكَ الْمَالِ زَكَاةٌ إِذَا كَانَ يَتَّجِرُ بِهِ فَقَالَ يَنْبَغِي لَهُ أَنْ يَقُولَ لِأَصْحَابِ الْمَالِ زَكُّوهُ فَإِنْ قَالُوا إِنَّا نُزَكِّيهِ فَلَيْسَ عَلَيْهِ غَيْرُ ذَلِكَ وَ إِنْ هُمْ أَمَرُوهُ أَنْ يُزَكِّيَهُ فَلْيَفْعَلْ قُلْتُ أَ رَأَيْتَ لَوْ قَالُوا إِنَّا نُزَكِّيهِ وَ الرَّجُلُ يَعْلَمُ أَنَّهُمْ لَا يُزَكُّونَهُ

‘He must ask the shareholders to pay Zakat and if they said that they pay Zakat, he then is not required to do anything more than that. If they ask him to pay Zakat then he must pay.’ I then said, ‘What happens if they said that we pay but he knows that they do not pay?’ He (the Imam) said, ‘If they confirm that they p

كُلُّ مَالٍ عَمِلْتَ بِهِ فَعَلَيْكَ فِيهِ الزَّكَاةُ إِذَا حَالَ عَلَيْهِ الْحَوْلُ‌ قَالَ يُونُسُ تَفْسِيرُ ذَلِكَ أَنَّهُ كُلُّ مَا عُمِلَ لِلتِّجَارَةِ مِنْ حَيَوَانٍ وَ غَيْرِهِ فَعَلَيْهِ فِيهِ الزَّكَاةُ.

“He (the Imam) (a.s.), has said, ‘Any asset with which you work is subject to Zakat when one year passes.’ Yunus has said that the explanation for it is that whatever asset is used in business, animals or other assets, it is subject to Zakat.”

قُلْتُ لِأَبِي إِبْرَاهِيمَ ع الرَّجُلُ يَشْتَرِي الْوَصِيفَةَ[1] يُثَبِّتُهَا عِنْدَهُ لِتَزِيدَ وَ هُوَ يُرِيدُ بَيْعَهَا أَ عَلَى ثَمَنِهَا زَكَاةٌ قَالَ لَا حَتَّى يَبِيعَهَا قُلْتُ فَإِذَا بَاعَهَا يُزَكِّي ثَمَنَهَا قَالَ لَا حَتَّى يَحُولَ عَلَيْهِ الْحَوْلُ وَ هُوَ فِي يَدِهِ.

“I once asked abu Ibrahim (a.s.), about a man who keeps a certain asset in stock expecting increase and he wants to sell it. Is what is paid for it subject to Zakat? He (the Imam) said, ‘No, it is not subject to Zakat until he sells it and one year passes with the asset in his possession.’”

سَأَلْتُ أَبَا عَبْدِ اللَّهِ ع عَنِ الزَّكَاةِ فَقَالَ مَا كَانَ مِنْ تِجَارَةٍ فِي يَدِكَ فِيهَا فَضْلٌ لَيْسَ يَمْنَعُكَ مِنْ بَيْعِهَا إِلَّا لِتَزْدَادَ فَضْلًا عَلَى فَضْلِكَ فَزَكِّهِ وَ مَا كَانَتْ مِنْ تِجَارَةٍ فِي يَدِكَ فِيهَا نُقْصَانٌ فَذَلِكَ شَيْ‌ءٌ آخَرُ.

“I once asked abu ‘Abd Allah (a.s.), about Zakat. He (the Imam) said, ‘Whatever asset you have for doing business which increases and there is no obstacle for you to sell, except expecting increase over increase, then you must pay Zakat. Whatever you have for business in which there are losses then it is a different is

لَا تَأْخُذَنَّ مَالًا مُضَارَبَةً إِلَّا مَالًا تُزَكِّيهِ أَوْ يُزَكِّيهِ صَاحِبُهُ وَ قَالَ إِنْ كَانَ عِنْدَكَ مَتَاعٌ فِي الْبَيْتِ مَوْضُوعٌ فَأُعْطِيتَ بِهِ رَأْسَ مَالِكَ فَرَغِبْتَ عَنْهُ فَعَلَيْكَ زَكَاتُهُ.

‘Do not accept an asset for profit-sharing business unless you pay its Zakat or the shareholder pays.’ He (the Imam) said, ‘If you have an asset in stock in your home for which you are offered payment for your capital but you ignored to receive it, you are required to pay its Zakat.’”

سَأَلَهُ‌[2] سَعِيدٌ الْأَعْرَجُ وَ أَنَا أَسْمَعُ فَقَالَ إِنَّا نَكْبِسُ الزَّيْتَ وَ السَّمْنَ‌[3] نَطْلُبُ بِهِ التِّجَارَةَ فَرُبَّمَا مَكَثَ عِنْدَنَا السَّنَةَ وَ السَّنَتَيْنِ هَلْ عَلَيْهِ زَكَاةٌ قَالَ فَقَالَ إِنْ كُنْتَ تَرْبَحُ فِيهِ شَيْئاً أَوْ تَجِدُ رَأْسَ مَالِكَ فَعَلَيْكَ زَكَاتُهُ وَ إِنْ كُنْتَ إِنَّمَا تَرَبَّصُ بِهِ لِأَنَّكَ لَا تَجِدُ إِلَّا وَضِيعَةً فَلَيْسَ عَلَيْكَ زَكَاتُهُ حَتَّى يَصِي

“Once Sa‘id al-’A‘raj asked him (the Imam) (a.s.), when I was listening, ‘We stock oil and ghee for business and it remains with us for one year or two years. Is there Zakat on it? He (the Imam) said, ‘If you make profit or find your capital, you must pay Zakat, but if you are just waiting because you do not find other

وَضَعَ أَمِيرُ الْمُؤْمِنِينَ ص عَلَى الْخَيْلِ الْعِتَاقِ الرَّاعِيَةِ فِي كُلِّ فَرَسٍ فِي كُلِّ عَامٍ دِينَارَيْنِ وَ جَعَلَ عَلَى الْبَرَاذِينِ دِينَاراً.

“The two Imam, ‘Alayhim al-Salam, have said that ’Ameer ul-Mo’mineen, levied two dinar of Zakat on every Arabian horse every year and one dinar of Zakat on non-Arabian horse.”

قُلْتُ لِأَبِي عَبْدِ اللَّهِ ع هَلْ فِي الْبِغَالِ شَيْ‌ءٌ فَقَالَ لَا فَقُلْتُ فَكَيْفَ صَارَ عَلَى الْخَيْلِ وَ لَمْ يَصِرْ عَلَى الْبِغَالِ فَقَالَ لِأَنَّ الْبِغَالَ لَا تَلْقَحُ وَ الْخَيْلُ الْإِنَاثُ يُنْتَجْنَ وَ لَيْسَ عَلَى الْخَيْلِ الذُّكُورِ شَيْ‌ءٌ قَالَ فَقُلْتُ فَمَا فِي الْحَمِيرِ فَقَالَ لَيْسَ فِيهَا شَيْ‌ءٌ قَالَ قُلْتُ هَلْ عَلَى الْفَرَسِ أَوِ الْبَعِيرِ يَكُونُ لِلرَّجُلِ يَرْكَبُهُمَا شَيْ‌ءٌ

“I once asked abu ’Abd Allah (a.s.), if there is Zakat on mules. He (the Imam) said, ‘No, Zakat is not due on it.’ I then said, ‘How is it that there is Zakat on horses but not on mules?’ He (the Imam) said, ‘It is because mules do not reproduce but mares do so and Zakat is not due on horses.’ I then asked are donkeys

لَيْسَ عَلَى الرَّقِيقِ زَكَاةٌ إِلَّا رَقِيقٌ يُبْتَغَى بِهِ التِّجَارَةَ فَإِنَّهُ مِنَ الْمَالِ الَّذِي يُزَكَّى.

“Abu ‘Abd Allah (a.s.), has said, ‘Slaves are not subject to Zakat unless they are for business purposes, because they are from assets that are subject to Zakat.”

أَنَّهُمَا سُئِلَا عَمَّا فِي الرَّقِيقِ فَقَالا لَيْسَ فِي‌ الرَّأْسِ شَيْ‌ءٌ أَكْثَرُ مِنْ صَاعٍ‌[1] مِنْ تَمْرٍ إِذَا حَالَ عَلَيْهِ الْحَوْلُ وَ لَيْسَ فِي ثَمَنِهِ شَيْ‌ءٌ حَتَّى يَحُولَ عَلَيْهِ الْحَوْلُ.

“They asked abu Ja‘far and abu ‘Abd Allah, ‘Alayhim al-Salam, about slaves. They (the two Imam), ‘Alayhim al-Salam, said, ‘Zakat which is more than one Sa’ of date is not due per-head, when one year passes. There is nothing on what is paid as his price unless he has remained in one’s possession for one year.’”

قُلْتُ لِأَبِي عَبْدِ اللَّهِ ع رَجُلٌ لَمْ يُزَكِّ إِبِلَهُ أَوْ شَاتَهُ عَامَيْنِ فَبَاعَهَا عَلَى مَنِ اشْتَرَاهَا أَنْ يُزَكِّيَهَا لِمَا مَضَى قَالَ نَعَمْ تُؤْخَذُ مِنْهُ زَكَاتُهَا وَ يَتْبَعُ بِهَا الْبَائِعَ أَوْ يُؤَدِّيَ زَكَاتَهَا الْبَائِعُ.

“I once asked abu ‘Abd Allah (a.s.), about a man who has not paid Zakat for his camel or sheep for two years then sells to another man who, as part of the deal, is asked to pay its Zakat. He (the Imam) said, ‘Yes, Zakat is collected from him and the seller pursues him for payment or himself pays its Zakat.’”

فِي الرَّجُلِ يَكُونُ لَهُ إِبِلٌ أَوْ بَقَرٌ أَوْ غَنَمٌ أَوْ مَتَاعٌ فَيَحُولُ عَلَيْهَا الْحَوْلُ فَيَمُوتُ الْإِبِلُ وَ الْبَقَرُ وَ الْغَنَمُ وَ يَحْتَرِقُ الْمَتَاعُ قَالَ لَيْسَ عَلَيْهِ شَيْ‌ءٌ.

“I once asked abu ‘Abd Allah (a.s.), about a man who has a camel or cow or sheep or other assets. One year passes and the camel, cow or sheep dies and the asset is destroyed because of fire. He (the Imam) said, ‘He does not owe anything.’”

كَانَ عَلِيٌّ ع لَا يَأْخُذُ مِنْ صِغَارِ الْإِبِلِ شَيْئاً حَتَّى يَحُولَ عَلَيْهِ الْحَوْلُ وَ لَا يَأْخُذُ مِنْ جِمَالِ الْعَمَلِ صَدَقَةً وَ كَأَنَّهُ لَمْ يَجِبْ أَنْ يُؤْخَذَ مِنَ الذُّكُورِ شَيْ‌ءٌ لِأَنَّهُ ظَهْرٌ يُحْمَلُ عَلَيْهَا.

“’Amir al-Mu’minin, Ali (a.s.), would not demand Zakat for small camels until one year passed as well as for working camels. It seems as if Zakat is not due on male (camels) because it is used to carry loads.”

قَالا فِي صَدَقَةِ الْإِبِلِ فِي كُلِّ خَمْسٍ شَاةٌ إِلَى أَنْ تَبْلُغَ خَمْساً وَ عِشْرِينَ فَإِذَا بَلَغَتْ ذَلِكَ فَفِيهَا ابْنَةُ مَخَاضٍ‌[2] ثُمَّ لَيْسَ فِيهَا شَيْ‌ءٌ حَتَّى تَبْلُغَ خَمْساً وَ ثَلَاثِينَ فَإِذَا بَلَغَتْ خَمْساً وَ ثَلَاثِينَ فَفِيهَا ابْنَةُ لَبُونٍ ثُمَّ لَيْسَ فِيهَا شَيْ‌ءٌ حَتَّى تَبْلُغَ خَمْساً وَ أَرْبَعِينَ فَإِذَا بَلَغَتْ خَمْساً وَ أَرْبَعِينَ‌ فَفِيهَا حِقَّةٌ طَرُوقَةُ الْفَحْلِ

“Abu Ja‘far, and abu ’Abd Allah, ‘Alayhim al-Salam, have said that the amount of Zakat on camel is one sheep for every five camels, until they number twenty-five in which case it is one Ibnatu Makhad. Thereafter there is no increase in Zakat until the number reaches thirty-five, in which case Zakat is one Ibnatu Labun.

فِي خَمْسِ قَلَائِصَ شَاةٌ[3] وَ لَيْسَ فِيمَا دُونَ الْخَمْسِ شَيْ‌ءٌ وَ فِي عَشْرٍ شَاتَانِ وَ فِي خَمْسَ عَشْرَةَ ثَلَاثُ شِيَاهٍ وَ فِي عِشْرِينَ أَرْبَعٌ وَ فِي خَمْسٍ وَ عِشْرِينَ خَمْسٌ وَ فِي سِتٍّ وَ عِشْرِينَ بِنْتُ مَخَاضٍ إِلَى خَمْسٍ وَ ثَلَاثِينَ. وَ قَالَ عَبْدُ الرَّحْمَنِ هَذَا فَرْقٌ بَيْنَنَا وَ بَيْنَ النَّاسِ فَإِذَا زَادَتْ وَاحِدَةٌ فَفِيهَا بِنْتُ لَبُونٍ إِلَى خَمْسٍ وَ أَرْبَعِينَ فَإِذَا زَ

2. Ali ibn Ibrahim has narrated from his father and Muhammad ibn ’Isma‘il from al-Fadl ibn Shadhan all from Ibn Abi ‘Umayr from ‘Abd al-Rahman ibn af-Hajjaj who has said the following: “Abu ‘Abd Allah (a.s.), has said, ‘On five Qala’is (young she camel) Zakat is one sheep and Zakat is not due on less than five camels.

لَيْسَ فِي صِغَارِ الْإِبِلِ شَيْ‌ءٌ حَتَّى يَحُولَ عَلَيْهَا الْحَوْلُ مِنْ يَوْمِ تُنْتَجُ‌[2].

“Abu Ja‘far (a.s.), has said, ‘Zakat is not due on camel’s young until one year passes from the day they are born.” (The following chapter seems to be the words of the compiler (rh))

قَالا فِي الْبَقَرِ فِي كُلِّ ثَلَاثِينَ بَقَرَةً تَبِيعٌ‌[1] حَوْلِيٌّ وَ لَيْسَ فِي أَقَلَّ مِنْ ذَلِكَ شَيْ‌ءٌ وَ فِي أَرْبَعِينَ بَقَرَةً بَقَرَةٌ مُسِنَّةٌ وَ لَيْسَ فِيمَا بَيْنَ الثَّلَاثِينَ إِلَى الْأَرْبَعِينَ شَيْ‌ءٌ حَتَّى تَبْلُغَ أَرْبَعِينَ فَإِذَا بَلَغَتْ أَرْبَعِينَ فَفِيهَا مُسِنَّةٌ وَ لَيْسَ فِيمَا بَيْنَ الْأَرْبَعِينَ إِلَى السِّتِّينَ شَيْ‌ءٌ فَإِذَا بَلَغَتِ السِّتِّينَ فَفِيهَا تَبِيعَانِ إِ

‘The amount of Zakat on cows is one Tabi‘ (a one year old cow) Hawliy for every thirty cows. Zakat is not due on less than this number of cows. Zakat on forty cows is one Musinnah (a young cow that is just growing teeth) Baqarah. Zakat is not due on what is between forty up to sixty. When it becomes sixty, Zakat is two

قُلْتُ لَهُ فِي الْجَوَامِيسِ شَيْ‌ءٌ قَالَ مِثْلُ مَا فِي الْبَقَرِ.

“I once asked abu Ja‘far (a.s.), about buffalos if there is Zakat for it. He (the Imam) said, ‘It is like cows.’”

فِي الشَّاةِ فِي كُلِّ أَرْبَعِينَ شَاةً شَاةٌ وَ لَيْسَ فِيمَا دُونَ الْأَرْبَعِينَ شَيْ‌ءٌ ثُمَّ لَيْسَ فِيهَا شَيْ‌ءٌ حَتَّى تَبْلُغَ عِشْرِينَ وَ مِائَةً فَإِذَا بَلَغَتْ عِشْرِينَ وَ مِائَةً فَفِيهَا مِثْلُ ذَلِكَ شَاةٌ وَاحِدَةٌ فَإِذَا زَادَتْ عَلَى مِائَةٍ وَ عِشْرِينَ فَفِيهَا شَاتَانِ وَ لَيْسَ فِيهَا أَكْثَرُ مِنْ شَاتَيْنِ حَتَّى تَبْلُغَ مِائَتَيْنِ فَإِذَا بَلَغَتِ الْمِائَتَيْنِ فَفِيهَا مِثْلُ ذَلِكَ

‘The amount of Zakat for sheep is one sheep for every forty sheep. There is not anything on what is less than forty. Thereafter there is no increase in Zakat up until it is one hundred twenty. Once it is more than one hundred twenty by one sheep, Zakat is two sheep; and Zakat is no more than two sheep until its number

لَيْسَ فِي الْأَكِيلَةِ وَ لَا فِي الرُّبَّى وَ الرُّبَّى الَّتِي تُرَبَّى اثْنَيْنِ وَ لَا شَاةِ لَبَنٍ وَ لَا فَحْلِ الْغَنَمِ صَدَقَةٌ.

“Abu ‘Abd Allah (a.s.), has said, ‘Zakat is not due on what is fed at home (as opposed to grazing) or that which feeds others and that which is kept for its milk or ram kept for breeding.’”

لَا تُؤْخَذُ أَكُولَةٌ وَ الْأَكُولَةُ الْكَبِيرَةُ مِنَ الشَّاةِ تَكُونُ فِي الْغَنَمِ وَ لَا وَالِدُهُ وَ لَا الْكَبْشُ الْفَحْلُ.

“Abu ‘Abd Allah (a.s.), has said, ’Akulah is not accepted. It is the great ewe among sheep, or the one that gives birth to it, as well as its breeder.’”

قُلْتُ لِأَبِي عَبْدِ اللَّهِ ع السَّخْلُ مَتَى تَجِبُ فِيهِ الصَّدَقَةُ قَالَ إِذَا أَجْذَعَ‌[1].

“I once asked abu ‘Abd Allah (a.s.), about lamb when Zakat is obligatory for it. He (the Imam) said, ‘Zakat is obligatory when it becomes Jadha‘ (one year old).

سَمِعْتُ أَبَا عَبْدِ اللَّهِ ع يَقُولُ‌ بَعَثَ أَمِيرُ الْمُؤْمِنِينَ ص مُصَدِّقاً مِنَ الْكُوفَةِ إِلَى بَادِيَتِهَا فَقَالَ لَهُ يَا عَبْدَ اللَّهِ انْطَلِقْ وَ عَلَيْكَ بِتَقْوَى اللَّهِ وَحْدَهُ لَا شَرِيكَ لَهُ وَ لَا تُؤْثِرَنَّ دُنْيَاكَ عَلَى آخِرَتِكَ وَ كُنْ حَافِظاً لِمَا ائْتَمَنْتُكَ عَلَيْهِ رَاعِياً لِحَقِّ اللَّهِ فِيهِ حَتَّى تَأْتِيَ نَادِيَ بَنِي فُلَانٍ‌[2] فَإِذَا قَدِمْتَ فَانْزِلْ بِمَائِهِمْ

1. Ali ibn Ibrahim has narrated from his father from Hammad ibn ‘Isa from Hariz from Burayd ibn Mu‘awiyah who has said the following: “I heard abu ‘Abd Allah, ‘Alayhi al-Salam, say, ‘’Amir al-Mu’minin, ‘Alayhi al-Salam, gave the following disciplinary instructions to a zakat collector. He (the Imam) then sent him to th

لَا بَلْ يَأْتِيهِمْ عَلَى مَنَاهِلِهِمْ فَيُصَدِّقُهُمْ.

“Abu ’Abd Allah (a.s.), was asked, ‘Does Zakat collector call people in one place or he comes to where people are? He (the Imam) said, ‘No, he comes to their places and collects their charity (Zakat).’”

لَا تُبَاعُ الصَّدَقَةُ حَتَّى تُعْقَلَ.

‘Charity (Zakat) is not sold before it is received (collected).”’

كَانَ عَلِيٌّ ص إِذَا بَعَثَ مُصَدِّقَهُ قَالَ لَهُ إِذَا أَتَيْتَ عَلَى رَبِّ الْمَالِ فَقُلْ لَهُ تَصَدَّقْ رَحِمَكَ اللَّهُ مِمَّا أَعْطَاكَ اللَّهُ فَإِنْ وَلَّى عَنْكَ فَلَا تُرَاجِعْهُ.

“Give charity, may Allah grant you blessings, out of what Allah has granted you.” If he turns away from you, then you must not go to him again.’”

إِنَّ ذَلِكَ لَا يُقْبَلُ مِنْكَ فَقَالَ‌ إِنِّي أُحَمِّلُ ذَلِكَ فِي مَالِي فَقَالَ لَهُ أَبُو عَبْدِ اللَّهِ ع مُرْ مُصَدِّقَكَ أَنْ لَا يَحْشُرَ مِنْ مَاءٍ إِلَى مَاءٍ[1] وَ لَا يَجْمَعَ بَيْنَ الْمُتَفَرِّقِ وَ لَا يُفَرِّقَ بَيْنَ الْمُجْتَمِعِ وَ إِذَا دَخَلَ الْمَالَ فَلْيَقْسِمِ الْغَنَمَ نِصْفَيْنِ ثُمَّ يُخَيِّرُ صَاحِبَهَا أَيَّ الْقِسْمَيْنِ شَاءَ فَإِذَا اخْتَارَ فَلْيَدْفَعْهُ إِلَيْهِ فَإِنْ تَتَبَّعَت

“I once asked abu ‘Abd Allah (a.s.), about charity (Zakat). He (the Imam) said, ‘It is not accepted from you.’ He (the narrator) then said, ‘I take it from my own assets.’ Abu ‘Abd Allah (a.s.), said to him, ‘Instruct your Zakat collector not to move from house to house, bring together what is apart and separate what i

سَأَلْتُ أَبَا الْحَسَنِ ع عَمَّنْ يَلِي صَدَقَةَ الْعُشْرِ عَلَى مَنْ لَا بَأْسَ بِهِ فَقَالَ إِنْ كَانَ ثِقَةً فَمُرْهُ يَضَعُهَا فِي مَوَاضِعِهَا وَ إِنْ لَمْ يَكُنْ ثِقَةً فَخُذْهَا مِنْهُ وَ ضَعْهَا فِي مَوَاضِعِهَا.

“I once asked abu al-Hassan (a.s.), about Zakat which is of the rate of one out of ten and one who distributes it among those who are not harmful. He (the Imam) said, ‘If he is trustworthy, instruct him to deliver it where it should be delivered; but if you cannot trust him, then take it from him and deliver where it s

أَنَّ أَمِيرَ الْمُؤْمِنِينَ ص كَتَبَ لَهُ فِي كِتَابِهِ الَّذِي كَتَبَ لَهُ بِخَطِّهِ حِينَ بَعَثَهُ عَلَى الصَّدَقَاتِ مَنْ بَلَغَتْ عِنْدَهُ مِنَ الْإِبِلِ صَدَقَةُ الْجَذَعَةِ وَ لَيْسَتْ عِنْدَهُ جَذَعَةٌ وَ عِنْدَهُ حِقَّةٌ فَإِنَّهُ تُقْبَلُ مِنْهُ الْحِقَّةُ وَ يَجْعَلُ مَعَهَا شَاتَيْنِ أَوْ عِشْرِينَ دِرْهَماً وَ مَنْ بَلَغَتْ عِنْدَهُ صَدَقَةُ الْحِقَّةِ وَ لَيْسَتْ عِنْدَهُ حِقَّةٌ وَ عِنْدَهُ جَذَعَةٌ فَ

Those who owe Jadha’ah as Zakat for camels but do not have Jadha‘ah but have Hiqqah, it is accepted from them, but they must give two sheep along with it or twenty dirham. Those who owe one Hiqqah as Zakat but do not have it, but have Jadha’ah, it is accepted from them and Zakat collector gives them two sheep or twenty

اسْتَعْمَلَنِي عَلِيُّ بْنُ أَبِي طَالِبٍ ع عَلَى بَانِقْيَا وَ سَوَادٍ مِنْ سَوَادِ الْكُوفَةِ فَقَالَ لِي وَ النَّاسُ حُضُورٌ انْظُرْ خَرَاجَكَ فَجِدَّ فِيهِ وَ لَا تَتْرُكْ مِنْهُ دِرْهَماً فَإِذَا أَرَدْتَ أَنْ تَتَوَجَّهَ إِلَى عَمَلِكَ فَمُرَّ بِي قَالَ فَأَتَيْتُهُ فَقَالَ لِي إِنَّ الَّذِي سَمِعْتَ مِنِّي خُدْعَةٌ[1] إِيَّاكَ أَنْ تَضْرِبَ مُسْلِماً أَوْ يَهُودِيّاً أَوْ نَصْرَانِيّاً فِي دِرْهَمِ خَرَاجٍ أَو

“Ali ibn abu Talib (a.s.), commissioned me as collector of zakat (charity) for Ban Qiya (al-Qadisiyah today) and suburbs of al-Kufah. In the presence of people he said to me, Take good care of taxes and do not disregard even one dirham.’ However, see me before you leave for your work.’ He (the narrator) has said, ‘I we

إِذَا كَانَ مَوْضُوعاً فَلَيْسَ عَلَيْهِ زَكَاةٌ وَ إِذَا عَمِلْتَ بِهِ فَأَنْتَ لَهُ ضَامِنٌ وَ الرِّبْحُ لِلْيَتِيمِ.

‘If it (asset) is not active (not used in business) Zakat is not due on it. If you use it in business, then you are responsible for it and its profit belongs to the orphan.’”

قُلْتُ لِأَبِي عَبْدِ اللَّهِ ع مَالُ الْيَتِيمِ يَكُونُ عِنْدِي فَأَتَّجِرُ بِهِ فَقَالَ إِذَا حَرَّكْتَهُ فَعَلَيْكَ زَكَاتُهُ قَالَ قُلْتُ فَإِنِّي أُحَرِّكُهُ ثَمَانِيَةَ أَشْهُرٍ وَ أَدَعُهُ أَرْبَعَةَ أَشْهُرٍ قَالَ عَلَيْكَ زَكَاتُهُ‌[1].

“I once asked abu ‘Abd Allah (a.s.), about the assets of orphans which are with me and I use it in business. He (the Imam) said, ‘If you move it, its Zakat is up on you.’ I then said, ‘I move it for eight months and leave it for four months.’ He (the Imam) said, ‘Zakat due on it is on you.’”

قُلْتُ لِأَبِي عَبْدِ اللَّهِ ع هَلْ عَلَى مَالِ الْيَتِيمِ زَكَاةٌ قَالَ لَا إِلَّا أَنْ يُتَّجَرَ بِهِ أَوْ يُعْمَلَ بِهِ.

“I once asked abu ‘Abd Allah (a.s.), if there is Zakat on orphan’s assets. He (the Imam) said, ‘No, Zakat is not due unless it is used in business or is made to work.’”

سَمِعْتُ أَبَا عَبْدِ اللَّهِ ع يَقُولُ‌ لَيْسَ عَلَى مَالِ الْيَتِيمِ زَكَاةٌ وَ إِنْ بَلَغَ الْيَتِيمُ فَلَيْسَ عَلَيْهِ لِمَا مَضَى زَكَاةٌ وَ لَا عَلَيْهِ فِيمَا بَقِيَ حَتَّى يُدْرِكَ فَإِذَا أَدْرَكَ فَإِنَّمَا عَلَيْهِ زَكَاةٌ وَاحِدَةٌ ثُمَّ كَانَ عَلَيْهِ مِثْلُ مَا عَلَى غَيْرِهِ مِنَ النَّاسِ.

“I once heard abu ‘Abd Allah (a.s.), say, ‘Zakat is not due on orphans’ assets even when they become adults; they are not liable for Zakat of the previous years or of the remaining time, but when they become adults, they are required to pay Zakat. They are held responsible as others are held responsible.’”

أَنَّهُمَا قَالا لَيْسَ عَلَى مَالِ الْيَتِيمِ فِي الدِّينِ وَ الْمَالِ الصَّامِتِ شَيْ‌ءٌ فَأَمَّا الْغَلَّاتُ فَعَلَيْهَا الصَّدَقَةُ وَاجِبَةٌ.

“Zakat is not due on loans people owe to orphans’ as well as on the orphans immoveable assets; however, it is obligatory to pay Zakat for the orphans’ grains.’”

سَمِعْتُ أَبَا عَبْدِ اللَّهِ ع يَقُولُ‌ لَيْسَ فِي مَالِ الْيَتِيمِ زَكَاةٌ إِلَّا أَنْ يُتَّجَرَ بِهِ فَإِنِ اتُّجِرَ بِهِ فَالرِّبْحُ لِلْيَتِيمِ فَإِنْ وُضِعَ فَعَلَى الَّذِي يَتَّجِرُ بِهِ.

“I once heard abu ‘Abd Allah (a.s.), say, ‘Zakat is not due on the assets of orphans unless it is used in business, in which case the profit belongs to the orphans’ and if it (using it in business) is assigned to someone, then Zakat is upon the one who uses it in business.’”

أَرْسَلْتُ إِلَى أَبِي عَبْدِ اللَّهِ ع أَنَّ لِي إِخْوَةً صِغَاراً فَمَتَى تَجِبُ عَلَى أَمْوَالِهِمُ الزَّكَاةُ قَالَ إِذَا وَجَبَتْ عَلَيْهِمُ الصَّلَاةُ وَجَبَتِ الزَّكَاةُ قُلْتُ فَمَا لَمْ تَجِبْ عَلَيْهِمُ الصَّلَاةُ قَالَ إِذَا اتُّجِرَ بِهِ فَزَكِّهِ.

When Salah (prayer) becomes obligatory up on them, Zakat also become obligatory; however, in the case of those of them on whom Salah (prayer) is not obligatory but their asset is used in business, you must pay Zakat for such assets.’”