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.”