Since zakah is calculated in the same zakated items (camels are taken out of camels, fruits from fruits, and money from money) the question arises whether it is permissible to give the value of what is due as zakah instead of payment in kind. On one side, we find jurists who allow payment in value without any reservations. These are led by the Hanafites. Scholars led by the Shafi'ites and Zahirites do not accept payment in value. In between, Malikites and Hanbalites accept payment in value in certain cases, and do not approve of it in other cases.

It is maintained in Mukhtasar Khalil that payment in value does not suffice. Ibn al Hajib and Ibn Bashir go along with this view. The author of al Tawdih states that this is not consistent with al Mudawwanah, in which it is stated that payment in value is undesired only.1 Ibn Naji in Sharh al Risalah quotes Ashhab and Ibn al Qasim saying that payment in value is permissible.2 The author of al Mudawwanah notes, "I would think payment in value would be accepted by God if the payer is obligated to do so by the government, since in disputed matters, the government's selected practice becomes binding on all."3

As for Hanbalites, the author of al Mughni says it appears that Ahmad believes payment in value unsatisfactory because it is a violation of Sunnah. However, there is a report that Ahmad approves of it, except with zakah of al fitr.

All these differences can be attributed to the different angles from which jurists perceive zakah as either a worship or a tax on wealth. Those who require payment in kind argue that since zakah is a worship, it can only be done the very same way detailed in the sayings, therefore payment must be made in the same zakated item. On the other hand, Abu Hanifah, his disciples, and others allow payment in value on the grounds that it makes no difference as far as relieving the poor is concerned.5

Those who do not approve payment in value bring forth the following arguments:

1. Al Juwaini, a Shafi'ite, argues that since zakah is one of the rites of worship it must be done exactly the way we are ordered, because only God knows best the way He wants to be worshiped. Zakah is the sister of prayers. No one can make any change in the format or sequence of prayers, and by the same token, no one may pay money when sayings state pay a female camel or a sheep.6

2. This is further emphasized by the judge Abu Bakr bin al 'Arabi, a Malikite, who says, "The test of paying zakah is not realized in mere reduction (by giving away some)

of total wealth - - as Abu Hanifah thinks - - but requires reducing the quantity of each and every item of zakatable wealth, in order to break the payer's sentimental attachment to each and every item he or she owns. Payment in kind is obligated on its merit."7

3. Since zakah is meant to relieve the diverse needs of the poor, diversity of assets paid is an important convenience for the poor. It is also a sign of thankfulness and gratitude to God to give others from the very same assets He bestowed on the payer.8

4. On top of all this is the saying reported by Abu Daud and Ibn Majah that the Prophet (p) told Mu'adh when he sent him to Yemen, "Take grain out of grain goat out of goat, camels out of camels, and cows out of cows."9 This is a text that must not be violated by payment in value.

Hanafites and other scholars who allow payment in kind present the following arguments:

A. God says, "Out of their wealth take a sadaqah." This is a general text which is satisfied by payment in value. The Prophet's explanation that one sheep is due for every forty sheep is made only for facilitating collection from owners of livestock and does not restrict the general ordinance of God. In the desert and countryside where livestock owners often live, it is difficult to find money in large quantities.

B. Al Baihaqi reports, as does al Bukhari (as suspended), that Taus says, when Mu'ad was in Yemen, he said, "Give me garments or cloth as payment of sadaqah. This is easier for you and better for the migrants in Madina." In another version, "Bring me cloth materials to take from you in place of corn and barley . . . ."11 It was known that Yemen had flourishing textile industry at that time and it was easier for Yemenis to pay in cloth. Also, Yemen had excess zakah that used to be sent to Madinah. Mu'adh's declaration tells us that he himself did not understand the Prophet (p) to mean literally that grain must be collected out of grain and sheep out of sheep. Rather, the Prophet mean to make things easier for payers, so this is an order to the collector to accept what he is given out, at the convenience of the payer. This is supported by the report that in paying recompense for a killing by mistake, the Prophet (p) allowed cloth producers to make payment in cloth.