Ƙasa na ɗaya daga cikin manyan ni'imomin Allah. Yana sanya wannan duniya ta zama mai biyayya ga ɗan Adam, yana kuma sa ta zama mai iya noma, don ta fitar da tsirrai da 'ya'yan itatuwa. Ya halicci dokokin halitta, ya kuma sa suna amfanar ɗan Adam a rayuwarsa da abincinsa. An daɗe ana gane muhimmancin ƙasa a matsayin tushen noma da sauran albarkatu, har ta kai masana tattalin arziki na Yamma da ake kira physiocrats sun yi kira da a sanya haraji guda ɗaya kan ƙasa. Allah yana cewa: "Lalle ne mun sanya ku masu iko a cikin ƙasa, kuma mun sanya muku a cikinta hanyoyin rayuwa. Kaɗan ne godiyar da kuke yi."1 Wane ne ya halicci ƙasa ya kuma sanya ta ƙarƙashin ikonmu? Wane ne ya sa ƙasa ta zama mai noma ko marar noma? Wane ne ya halicci iri wanda, idan aka sanya shi cikin ƙasa, yakan girma ya zama daji da bishiya? Wane ne yake ciyar da iri ya kuma shayar da shi daga gajimare ko maɓulɓula? Wane ne yake sa tsirrai su shaƙi iskar carbon da ɗan Adam ke fitarwa, su kuma fitar da iskar oxygen da ɗan Adam ke buƙata, cikin musayar amfani mai ban mamaki? Wane ne ya halicci rana wadda take ba tsirrai da bishiyoyi haske da zafin da suke buƙata don girmansu? Waɗannan ƙananan misalai ne kawai daga cikin ni'imomin da Allah ya halitta mana mu ɗan Adam. Shin bai kamata mu yi godiya ba?2 Allah yana cewa: "Shin kun ga irin da kuke shukawa a ƙasa? Shin ku ne kuke sa shi ya tsiro, ko kuwa mu ne masu sa shi ya tsiro? Da mun so, da mun mayar da shi busasshen gari, sai ku yi mamaki kuna cewa: 'Lalle mu, an ɗora mana bashi, a'a, an hana mu amfanin aikinmu.'"3 "Kuma ƙasa mun shimfiɗa ta, muka sanya a cikinta duwatsu masu tsayayyu, muka fitar a cikinta daga kowane irin abu daidai da ma'auni. Muka sanya muku a cikinta abubuwan rayuwa, da waɗanda ba ku ne masu ciyar da su ba. Kuma babu wani abu face ajiyarsa tana wurinmu, amma ba ma saukar da shi sai da ma'auni sananne. Kuma muna aika iskoki masu tayar da tsirrai, sa'an nan mu saukar da ruwa daga sama, mu shayar da ku da shi, ku kuwa ba ku ne masu riƙe da ajiyarsa ba." Sai mutum ya duba abincinsa. Gama Mun zuba ruwa mai yawa. Sa'an nan Muka tsaga kasa gunduwa-gunduwa. Muka tsirar da hatsi a cikinta. Da inabi da ganye masu gina jiki. Da zaitun da dabino. Da lambuna masu kauri da itatuwa masu tsayi.

Land is one of the greatest bounties of God. He subjects this earth to mankind and makes it cultivable, to produce plants and fruits. He created the laws of nature and made them benefit human beings in their living and subsistence. The importance of land as an origin of agricultural and other resources has always been recognized, to the extent that physiocrats in Western economics called for one single tax on land. God says "We indeed have placed you with authority on earth and provided you therein with means for the fulfillment of your lives: small are the thanks that ye give."1 Who created land and submitted it to our authority? Who made land arable or nonarable ? Who created the seeds that, put inside the soil, grow into bushes and trees? Who nourishes seeds and waters them from clouds or springs? Who makes plants breathe the carbon gas that human beings discharge, and discharge the oxygen that human beings need in a fantastic exchange of benefit? Who created the sun that provides plants and trees with light and heat indispensable for their growth? All these are only a few of the bounties God created for us human beings. Should we not be thankful?2 God says "See ye the seed that ye sow in the ground? Is it ye that cause it to grow or are we the cause ? Were it our will, we could crumble it to dry powder and ye would be left in wonderment, saying 'We are indeed left with debts, indeed are we shut out of the fruits of our labor'"3 "And the earth we have spread out, set thereon mountains firm and immovable, and produced therein all kinds of things in due balance. And we have provided therein means of subsistence for you and for those for whose subsistence ye are not responsible. And there is not a thing but its treasures are with us, but we only send down thereof in due and ascertainable measures. And We send the fecundating winds, then cause the rain to descend from the sky therewith providing you with water, though ye are not the guardian of its stores."4 Then let man look at his food. For that We pour forth water in abundance. And We split the earth in fragments. And produce therein corn. And grapes and nutritious plants. and olives and dates. And enclosed gardens dense with lofty trees.

Da 'ya'yan itatuwa da abincin dabbobi. Don amfani da jin daɗinku da dabbobinku."5 Alama a gare su ita ce ƙasa matacciya, Mun rayar da ita, kuma muna fitar da hatsi daga cikinta, wanda kuke ci. Kuma muna sanya a cikinta gonakin dabino da inabi, kuma muna sa maɓuɓɓugan ruwa su fashe daga cikinta, domin su ci daga 'ya'yanta. Ba hannayensu ne suka yi wannan ba; to, ba za su gode ba?6

And fruits and fodder. For use and convenience to you and your cattle."5 A sign for them is the earth that is dead, We do give it life and produce grain therefrom of which ye do eat. And we produce therein orchards with dates palms and vines and We cause springs to gush forth therein, that they may enjoy the fruits of this. It was not their hands that made this; will they not then give thanks."6

Hakika, duk abin da ƙasa ke fitarwa wani ɓangare ne kawai na ni'imomin Allah. Saboda haka, ya zama wajibi mu gode wa Allah saboda waɗannan ni'imomin da muke amfani da su. Hanyar farko ta godiya ita ce mu bayar da zakkar da ta dace a kansu, muna nuna godiya ga Allah da taimakon bayinsa mabukata. Wannan zakka a kan hatsi, da filaye, da 'ya'yan itatuwa an santa a cikin Shari'a da suna "'ushr" (kashi goma cikin ɗari). Ba kamar sauran nau'o'in zakka ba, zakkar noma ba ta buƙatar wucewar cikakken shekara guda. Ana biyanta a lokacin girbi, domin a lokacin da aka girbe su, amfanin gona da shuke-shuke suna wakiltar girmar da ƙasa ta samar, kuma mun gani a babi na ɗaya na wannan sashe cewa girma shi ne dalilin wajabcin zakka.

Indeed, all that the ground produces is but a part of the bounties of God. It is therefore natural that we are required to give thanks to God for these bounties that we use. The first expression of thankfulness is to give due zakah on it, showing gratitude to God and helping His needy servants. This zakah on grain, lands and fruits is known, in Shari'ah as "'ushr" (the 10%). Unlike other forms of zakah, zakah on agriculture does not require the passage of one full year. It is payable at the time of harvest because at the moment they are harvested, produce and crops represent the realized growth from land, and we have seen in chapter one of this part that growth is the reason for zakatability.

Wannan babi zai ƙunshi sassa tara kamar haka:

This chapter will have nine sections as follows:

Sashe na 1: Wajabcin zakkar amfanin gona.

Section 1: The obligation of zakah on agriculture.

Sashe na 2: Kayayyakin da zakka ke wajaba a kansu.

Section 2: Products that are subject to zakah.

Sashe na 3: Nisab.

Section 3: nisab.

Sashe na 4: Adadin zakka.

Section 4: Rates of zakah.

Sashe na 5: Kiyasin girbi.

Section 5: Estimation of the harvest.

Sashe na 6: Sassan amfanin gona da ba a iya lissafa su a matsayin abin da zakka ke wajaba a kansa.

Section 6: Parts of the harvest that may not be counted for zakatability.

Sashe na 7: Cire bashi da kashe kuɗi.

Section 7: Deduction of debt and expenditure.

Sashe na 8: Zakat a kan filin da aka yi hayarsa.

Section 8: zakah on rented land.

Sashe na 9: Haɗuwar 'ushr da kharaj.

Section 9: The combination of 'ushr and kharaj.

A. Allah ya ce, "Ya ku waɗanda suka yi imani, ku ciyar daga abubuwa masu kyau waɗanda kuka samu, da daga abin da Muka fitar muku daga ƙasa, kada ku nufi mafi munin abu daga cikinsa, ku ciyar da shi, alhali ku ba za ku karɓe shi ba sai da rufe idanu a kansa."8 Wajibcin zakka yana cikin wannan umarni na ciyarwa. Sau da yawa Alƙur'ani yana amfani da kalmar "ciyarwa" don zakka. Al-Jassas ya yi sharhi kan wannan aya, "Abin da ake nufi shi ne zakka, musamman tun da jumlar da ke biye ta hana zaɓar kaya marasa kyau a matsayin biyan zakka. Magabata da waɗanda suka zo bayansu sun yarda cewa zakka ce ake nufi a cikin wannan aya."9

A. God says, "O ye who believe, give of the good things which ye have earned and of the fruits of the earth which We have produced for you, and do not even aim at getting anything which is bad in order that out of it ye may give away something, when ye yourselves would not receive it except with closed eyes."8 The obligation of zakah is inherent in this command to spend. Very often Qur'an uses the word "spending" for zakah. Al Jassas comments on this verse, "What is meant is zakah, especially since the following sentence forbids selecting bad goods as payment. Earlier and later generations agree that zakah is what is meant in this verse."9

B. Allah ya ce, "Shi ne wanda ya samar da gonaki, masu shimfidar kurangi da marasa shimfida, da dabino da amfanin gona iri-iri, da zaitun da rumman, masu kama juna (a jinsi) da masu banbanci (a iri). Ku ci daga 'ya'yansu a lokacinsu, amma ku biya haqqin da ya wajaba a ranar girbi."10

B. God says, "It is He who produceth gardens, with trellises and without, and dates and tilth with produce of all kinds, and olives and pomegranates, similar (in kind) and different (in variety). Eat of their fruit in their season but render the dues that are proper on the day that the harvest is gathered."10

Yawancin magabata sun fassara "haƙƙi" a cikin wannan ayar da cewa zakka ta wajibi ce. Al-Tabari ya ruwaito daga Anas cewa ya fassara wannan ayar da ma'anar zakka ta wajibi. Haka kuma ya ruwaito daga Ibn 'Abbas ta hanyoyi da dama, cewa "shi ne kashi ɗaya cikin goma da kashi rabin goma na haƙƙi." Wata sigar daga Ibn 'Abbas ta ce, "Haƙƙi yana nufin zakka da aka ƙayyade a ranar da ake auna yawan amfanin gona aka kuma san shi." An kuma ruwaito cewa Jabir bin Zaid, al-Hasan, Sa'id, Muhammad bin al-Hanafiyya, Taus, Qatada da al-Dahhak sun fassara ayar da zakka ta wajibi, watau kashi ɗaya cikin goma ko kashi rabin goma na haƙƙi.11

A. Ibn 'Umar ya ruwaito cewa Annabi ﷺ ya ce: "A kan abin da ruwan sama ko maɓuɓɓuga ke shayarwa, za a fitar da ushur ɗaya cikin goma, kuma a kan abin da ake shayarwa da ruwan da ake ɗauka, za a fitar da rabin ushur cikin goma."20

A. Ibn 'Umar narrates that the Prophet (p) said, " On that which is watered by the sky or by springs, one-tenth is obligatory, and on that which is irrigated by carried water a half-tenth is obligatory."20

B. Jabir ya ruwaito daga Annabi ﷺ cewa: "Wajibi ne ushri (goma ɗaya cikin goma) a kan abin da ruwan koguna ko ruwan sama ke shayarwa, kuma rabin ushri wajibi ne a kan abin da ake shayarwa ta hanyar ruwan da ake ɗauka."21

B. Jabir narrates from the Prophet (p), "One tenth is obligatory on that which is watered by rivers or clouds, and half-tenth is obligatory on that which is watered through means of transported water."21

C. Akwai kuma hadisai da yawa da ke ƙayyade nisab na hatsi da 'ya'yan itatuwa, da kuma hadisai game da aika masu karɓar zakka kan noma.

C. There are also several saying that determine nisab of grains and fruits and sayings that about sending collectors for zakah on agriculture.

Malaman Musulunci sun yi ijma'i a kan wajabcin zakkar kashi ɗaya bisa goma ko rabin kashi ɗaya bisa goma, ko da yake suna iya samun sabani a kan cikakkun bayanai.22

Muslims scholars have unanimously agreed on the obligation of the one-tenth or the half-tenth dues, although they may have differences about details.22

A cikin wannan sashe zan duba ra'ayoyin malamai daban-daban, sannan in kammala da kwatance da tunani don zaɓar mafi kyau daga cikinsu.

In this section I will review the different scholarly opinions and then conclude with a comparison and reflection to select the best among them.

'Abdullahi bin 'Umar da wasu daga cikin Tabi'na suna ganin cewa zakka wajibi ce kawai a kan alkama, sha'ir, dabino, da zabibi. Wannan kuma an ruwaito shi daga Musa bin Talha, al-Hasan, Ibn Sirin, al-Hasan bin Salih, Ibn Abi Laila, Ibn al-Mubarak, Abu 'Ubaid, da kuma wata ruwaya daga Ahmad.23 Ibrahim ya kara abu na biyar, masara.24 Suna kawo wadannan hujjoji don tallafawa ra'ayinsu:

'Abd Allah bin 'Umar and a few Followers consider zakah obligatory only on wheat, barley, date, and raisin . This is also reported from Musa bin Talhah, al Hasan, Ibn Sirin, al Hasan bin Salih, Ibn Abi Laila, Ibn al Mubarak, Abu 'Ubaid, and a report from Ahmad.23 Ibrahim adds a fifth item, corn.24 They provide the following documents in support of their view:

A. Ibn Majah da al-Daraqutni sun ruwaito daga Amr bin Shu'aib, daga mahaifinsa, daga kakansa cewa: "Manzon Allah ﷺ bai wajabta zakka sai akan alkama, sha'ir, dabino, da zabibi." Sigar Ibn Majah ta ƙara da "masara."25

A. Ibn Majah and al Daraqutni report from Amr bin Shu'aib from his father from his grandfather that "The Messenger of God (p) only enacted zakah on wheat, barley, date, and raisin." Ibn Majah's version adds "corn."25

B. Wani rahoto da Abu Burdah ya ruwaito daga Abu Musa da Mu'adh cewa Manzon Allah (ﷺ) ya aike su zuwa Yemen domin su koyar da mutane, kuma ya umarce su kada su karɓi sadaka sai daga waɗannan abinci guda huɗu: alkama, sha'ir, dabino, da zabibi.26

B. A report narrated by Abu Burdah from Abu Musa and Mu'adh that the Messenger (p) sent them to Yemen to teach people and ordered them not to take sadaqah except from these four foods - wheat, barley, date, and raisin.26

Haka kuma, babu nassi ko ijma'i da ya wajabta zakkah a kan wasu abubuwa banda wadannan hudu. Sauran amfanin gona ba su yawa kamar wadannan hudu ba, don haka kada a dauke su kamar su.

Moreover, there is no text or known ijma that imposes zakah on other than these four products. Other crops are not as common as these four and must not be considered similar to them.

Malik da al-Shafi'i sun dauki cin abinci da iya adana abu a matsayin sharuddan wajibcin zakka a amfanin gona. Saboda haka, alkama, sha'ir, masara, hatsi da shinkafa duk suna da wajibcin zakka. Ma'anar "cin abinci" a wurinsu ita ce abin ya zama babban abincin yau da kullum, ba abinci na biyu ba, wato abin da mutane sukan ci domin rayuwa.

Malik and al Shafi'i consider edibility and preservability as the necessary conditions for zakatability of agricultural products. Consequently, wheat, barley, corn, grain, and rice are all zakatable. By "edibility" they mean that the item should be a major foodstuff and not a secondary one, an item that people normally eat for subsistence.

Saboda haka, almond, goro, da pistachio ba a yi musu zakka ba, duk da cewa ana iya ajiye su, yayin da tuffa, rumma, pear, peach, da plum ma ba a yi musu zakka ba, domin ba a iya busar da su a ajiye su. Malikawa sun sha bamban game da yin zakka a kan ɓaure.

Consequently, almond, walnut, and pistachio are not zakatable although they can be stored, while apples pomegranates, pears, peaches, and plums are also not zakatable because they cannot be dried and stored. Malikites differ on the zakatability of figs.

Malik da kansa an ruwaito cewa ya fitar da ɓaure, ɗanɗano (plums), rumman da dukan 'ya'yan itatuwa daga zakka,27 yayin da wasu daga cikin almajiransa ke ganin ɓaure abu ne da ake biyan zakka a kansa, domin sharuddan da za a iya ci da kuma ajiyewa sun cika a kansa.28 Al Khurashi ya ƙididdige abinci guda ashirin da ake biyan zakka a kansu, waɗanda suka haɗa da kajin (garbanzo beans), dal (lentil), alkama, sha'ir, shinkafa, dabino, zaitun, zabibi, ridi (sesame) da sauran su.29

Malik himself is reported to have excluded figs, plums, pomegranates and all fruits from zakah,27 while some of his disciples consider figs zakatable because the two conditions of edibility and storability are fulfilled.28 Al Khurashi counts twenty zakatable food items which include garbanzo beans, lentil, wheat, barley, rice, dates, olives, raisin, sesame, and others.29

Al-Qurtubi ya ce al-Shafi'i yana ganin babu zakkar wajibi a kan 'ya'yan itace sai dabino da inabi, domin Annabi (ﷺ) ya karbi zakka a kan wadannan kayayyaki guda biyu, a matsayin manyan abinci masu iya ajiya a Hijaz. Sabanin haka, goro da almond ba sa cikin zakka duk da cewa ba sa lalacewa cikin sauri, domin ba su kasance manyan abinci a Hijaz ba, sai dai ana amfani da su a matsayin 'ya'yan itace kawai. Al-Shafi'i ya ci gaba da cewa, "zaitun ma ba ya cikin zakka, domin an hada shi da rumman a wata aya, "da zaitun da rumman"

Ahmad ya ruwaito a cikin al-Mughni cewa dole ne sharuddan nan uku su cika domin amfanin gona ya wajaba a bada zakka a kansa, ko abincin mutum ne ko ba abinci ba ne. Saboda haka hatsi, auduga, ridi, wasu kayan lambu da yawan 'ya'yan itatuwa suna cikin abin da ake bada zakka a kansa. Sai dai wasu 'ya'yan itatuwa kamar apple, pear, peach da apricot, da wasu kayan lambu kamar cucumber, eggplant da carrot, duk ba a bada zakka a kansu ba.

Ahmad is reported in al Mughni to have said that these three conditions must be met for zakatability, whether the crop is a food item or otherwise.36 Thus grain, cotton, sesame, some vegetables and many fruits are included. However, some fruits like apple, pear, peach, and apricot and some vegetables like cucumber, eggplant, and carrot are all not zakatable.

Wannan ra'ayi ya dogara ne bisa fa'idar gamammen magana: "Akwai ushiri guda cikin goma wajibi a kan abin da sama ta shayar," da umarnin Annabi ﷺ ga Mu'azu: "Ka fitar da zakka daga hatsi," da kuma maganar: "Babu zakka a kan hatsi ko dabino da ba su kai wasaq biyar ba," wanda Muslim da al-Nasa'i suka ruwaito. Wannan magana ta karshe tana nufin cewa, domin a yi zakka a kan abu, wajibi ne a iya aunawa.39

This view is based on the generality of the saying: "There is one tenth obligatory on that which is watered by the sky " and the Prophet's order to Mu'adh: "Take grain out of grain,"37 and the saying: "There is no zakah on grain or date that are less than five wasq"38 reported by Muslim and al Nasa'i. This last saying means that for zakatability the measurability is a required condition.39

Bisa ga ra'ayin Abu Hanifah, duk abin da aka shuka aka girbe shi da niyyar samun riba, ana biyan zakka a kansa. Dazuzzuka na halitta, daji da tsire-tsire da ke tsiro da kansu ba sa wajabta zakka, sai dai idan masu filin suna niyyar amfani da filin wajen noman itacen girki ko ciyawar dabbobi. A wannan hali, amfanin waɗannan abubuwa yana zama wajibi a biya zakka a kansu.40 Abu Hanifah bai la'akari da ɗaya daga cikin sharuɗɗan abinci, busasshen abu, rashin lalacewa, ko iya aunawa ba.

According to Abu Hanifah anything that is planted and harvested with the intention of making a profit, is zakatable. Natural forests, bushes and plants that grow on their own are not zakatable except when the owners intend to use the land for lumber or fodder plantation. In this case those products become zakatable.40 Abu Hanifah does not consider any of the conditions of edibility, driability, non-perishability, or measurability.

Daud da mabiyansa na zahiriyya sun bi ra'in Abu Hanifah kan wannan batu. Haka kuma an ruwaito cewa wannan shi ne ra'in Umar bin Abd al-Aziz, Mujahid, Hammad, da wata riwaya daga al-Nakha'i.41 Abu Yusuf da Muhammad ba su yarda da malaminsu Abu Hanifah ba game da wajabcin zakka a kan kayan lambu.

Daud and his zahiri disciples go along with Abu Hanifah on this issue. This is also reported to be the view of 'Umar bin Abd al Aziz, Mujahid, Hammad and a report from al Nakha'i.41 Abu Yusuf and Muhammad do not agree with their teacher Abu Hanifah on the zakatability of vegetables.

Bisa ga ra'ayin Abu Hanifah da almajiransa biyu, rake, da safaran, da auduga, da sauran zaruruwa, da dukkan 'ya'yan itatuwa, da kayan yaji, duk ana biyan zakka a kansu. Haka kuma kayan lambu ana biyan zakka a kansu, amma bisa ra'ayinsa kawai. Abu Hanifah ya dogara da wadannan hujjoji wajen goyon bayan ra'ayinsa. Na farko, ya ce ma'anar gaba daya ta ayar da ke cikin suratul Baqara, "da kuma daga abin da Muka fitar muku daga kasa", ba ta keɓe wani amfanin gona ba. Na biyu, ayar "kuma ku bada hakkinsa a ranar girbinsa" ta zo ne bayan ambaton nau'o'in bishiyoyi da 'ya'yan itatuwa iri-iri.

According to Abu Hanifah and his two disciples, sugarcane, safran, cotton, and other fibers, all fruits, and spices are zakatable. So are vegetables, in his view only. Abu Hanifah uses the following in support of his opinion. Firstly, he says the general terms of the verse in surah al Baqara "and from what We have produced for you from the earth" make no exception of any agricultural products.42 Secondly, the verse "and render its right dues on the day of its harvest" comes after the mention of several kinds of trees and fruits.

Ra'yin Abu Hanifa ya fi karfi a bayyane yake. Yana dacewa da manufofin gaba daya na zakka da adalci wajen aiwatar da ita, kamar yadda nassosin Alkur'ani da Sunna suka bayyana. Ya kuma kamata mu tuna cewa wannan ra'ayi ne na malamai da dama masu girma, kamar Umar bin Abdul Aziz, Mujahid, Hammad, Dawud, da al-Nakha'i.44 Ko kadan daga cikin maganganun da ke magana akan abubuwa hudu na abinci ko dai munqati' ne (katsaltse) ko kuma ba su da karfi.45 Ko da an karbi wadannan maganganu, takaita zuwa abubuwa hudu za a iya fassara shi a matsayin kawai nuni ga abubuwan da suke a zamanin Manzon Allah ﷺ.46 Abin mamaki ne cewa babu daya daga cikin makarantun fiqhu guda hudu da ya dauki wannan takaituwa a matsayin abin karbuwa ba tare da tambaya ba.

The view of Abu Hanifah seems to be the strongest. It suits the general objectives of zakah and the justice of its implementation as expressed in the texts of Qur'an and Sunnah. We must also remember that this is the opinion of several great scholars such as 'Umar bin Abd al Aziz, Mujahid, Hammad, Daud, and al Nakha'i.44 The few sayings that talk about four food items are either munqati' (interrupted) or weak.45 Even if one were to accept the sayings, the restriction to the four items can be interpreted as a mere reference to items present at the time of the Prophet.46 It is remarkable that none of the four schools of thoughts took such limitation for granted.

Abin mamaki, marigayi Rashid Rida ya goyi bayan wannan ra'ayi mai kunkuntar fahimta, bayan ya kara masara a kan sauran amfanin gona guda hudu, yana cewa: "Idan wani abu zai kara shiga ta hanyar kiyasi, to shinkafa ce musamman a yankunan da shinkafa ita ce babbar hanyar rayuwa."47 Wannan abin mamaki ne, domin Rida kansa yana amfani da hujjar fa'ida (generality) dangane da kadarorin kasuwanci. Hujjar fa'ida ta fi dacewa da amfanin kasa da aka ambata a cikin ayoyin fiye da kowane abu dabam.

Amazingly enough, the late Rashid Rida supports this narrow view, after he adds corn to the four other crops, saying 'If anything must be added by analogy it is rice especially in areas where rice is the main subsistence'.47 This is amazing because Rida himself uses the argument of generality with respect to trade assets. The generality argument is in fact more applicable to the produce of earth that is referred to in the verses than to any thing else.

A wannan bangaren kuma, wani Malikiyyah kamar Ibn al-'Arabi yana goyon bayan matsayin Abu Hanifah a cikin littafinsa Ahkam al-Qur'an.

Yawancin malaman Musulunci tun zamanin Sahabbai da Tabi'ai suna ganin cewa amfanin gona sai ya kai akalla wasq biyar kafin a wajabta zakka a kansa, bisa ga faɗin Annabi ﷺ: "Babu sadaka ta wajaba a kan abin da bai kai wasq biyar ba," wata magana ce ingantacciya kuma da aka yarda da ita.61 Abu Hanifa kuwa yana cewa zakka tana wajaba a kan noma ba tare da la'akari da adadin amfanin gonar ba, domin faɗin Annabi ﷺ: "Kashi ɗaya cikin goma ya wajaba a kan abin da sama ta ke shayarwa," yana nan a kan ƙa'ida ta gama-gari. Wannan ma magana ce ingantacciya, al-Bukhari da wasu sun ruwaito ta.62 A cewar Abu Hanifa sharaɗin nisabi ba ya aiki a nan, domin sharaɗin wucewar shekara guda ba a buƙatarsa. Yahya bin Adam ya ruwaito irin wannan ra'ayi daga Ibrahim al-Nakha'i.63 An kuma ce 'Ata yana da ra'ayi iri ɗaya.64 Abu Raja' al-'Utaridi ya ce Ibn 'Abbas yana karɓar zakka a Basra har daga gungun albasa sabuwa.65 Haka kuma Ibn Hazm ya nuna cewa Mujahid, Hammad, 'Umar bin 'Abd al-'Aziz, da al-Nakha'i duk sun wajabta zakka a kan dukkan amfanin ƙasa, ko yawansa ya yi yawa ko kaɗan. Ruwayoyin daga waɗannan uku na ƙarshe suna da inganci sosai.66 'Umar bin 'Abd al-'Aziz ya ce daga kowane gungu na alayyahu da makamancinsa, gungu ɗaya ya zama zakka.67 Daud al-Zahiri yana ganin cewa ga abubuwan da ake aunawa, sharaɗin wasq biyar wajibi ne, amma wannan sharaɗi ba ya shafar amfanin gonar da ba a iya aunawa ba.68 Wannan ya zama kamar sulhu tsakanin maganganu biyu na sama.69 Marubucin al-Bahr ya ruwaito wani ra'ayi daban daga al-Baqir da al-Nadir, cewa nisabi sharaɗi ne wajibi kawai a kan dabino, zabibi, alkama, da sha'ir, domin waɗannan su ne abincin da aka fi amfani da shi a zamanin Annabi (p).70 Al-Shawkani ya yi sharhi cewa, "Wannan kamar takaita nassi na gama-gari ne ba tare da wata hujja da ta goyi bayansa ba."71

The majority of Muslim scholars since the eras of the Companions and Followers believe that crops must be at least five wasq to be zakatable,60 based on the Prophet's saying, "No sadaqah is obligatory on anything less than five wasq," a correct and agreed upon saying.61 Abu Hanifah says zakah is obligatory on agriculture regardless of the amount of crop, since the saying of the Prophet,''A one-tenth due is obligatory on that which the sky waters," is general. This is also correct and reported by al Bukhari and others.62 According to Abu Hanifah the condition of nisab is not applicable because the condition of the passage of one year is not required. Yahya bin Adam reports a similar opinion from Ibrahim al Nakha'i.63 'Ata is said to be of the same view.64 Abu Raja'al 'Utaridi says Ibn 'Abbas used to collect zakah in Basrah even from bunches of fresh onions.65 Furthermore, Ibn Hazm indicates that Mujahid, Hammad, 'Umar bin 'Abd al Aziz, and al Nakha'i all obligated zakah on all the land produce, whether big or small in quantity. Reports from the last three are extremely correct.66 Umar bin 'Abd al 'Aziz says that of each bunch of spinach and the like, one bunch must be paid as zakah.67 Daud al Zahiri holds that for items that are measurable, the condition of five wasq is necessary, while this condition does not apply to crops that are not measurable.68 This seems to be a reconciliation of the above two sayings.69 The author of al Bahr reports yet another opinion from al Baqir and al Nadir, that nisab is a necessary condition only on date, raisin, wheat, and barley, since these were the most common foodstuff at the time of the Prophet (p).70 Al Shawkani comments, "This looks like restricting a general text without any supportive evidence."71

Opinion Abu Hanifah ta yi na wajabta zakah a kan kowane adadi, ba tare da la'akari da nisab ba, ya saba wa maganar da ta dace da aka ambata a farkon wannan sashe. Haka kuma yana da alama yana karo da ka'idar gaba ɗaya cewa zakah ana karɓar ta daga mawadata kawai, kuma nisab ita ce ma'aunin wadata. Adawar da ke tsakanin maganganun biyu ba hujja ba ce, domin dukkansu za a iya fassara su ta yadda za a kawar da sabani. A cewar Ibn al-Qayyim, "maganar 'Wajibi ne kashi ɗaya bisa goma a kan abin da sama ke shayarwa' an faɗe ta ne a cikin yanayin bambance-bambance tsakanin lamuran da ke bukatar kaso na kashi ɗaya bisa goma da lamuran da ake bukatar kaso na rabin kashi ɗaya bisa goma kawai. Wannan magana ba ta taɓa batun nisab ba. A gefe guda kuma, maganar biyar wusq tana da nassi bayyananne a kan batun nisab. Ba za a iya kalubalantar ta da nassin gaba ɗaya na magana ta farko ba."72

Abu Hanifah's opinion in obligating zakah on any quantity, with no consideration of nisab, contradicts the correct saying mentioned at the beginning of this section. It also appears to be in direct conflict with the general principle that zakah is levied on the rich alone, and nisab is the criterion for richness. The seeming opposition of the two sayings is not an argument, because both of them can be interpreted in such a way that remove contradiction. According to Ibn al Qayyim, "the saying 'A one-tenth due is obligated on which the sky waters' is said in the context of distinguishing between cases that require a rate of one-tenth and cases where a rate of only a half-tenth is required. This saying does not touch the matter of nisab. On the other hand, the saying of the five wusq is a clear text on the issue of nisab. This cannot be challenged by the general text of the former saying."72

Ibn Qudamah says, "Since the saying 'There is no sadaqah obligatory on that which is less than five wasq' is specific, it has priority in determining nisab. This is like the case of other zakatable items, such as camels and silver. In both cases there are general sayings whose purpose is to indicate the zakatability of the item, while there are texts whose purpose is to set nisab, like 'There is no sadaqah obligatory on that which is less than five camels.' and 'There is no sadaqah obligatory on that which is less than five uqiyyah.'" Ibn Qudamah goes on: "The passage of a year is disregarded in agriculture because the time of harvesting represents the complete cycle of growth for the land. So there should be no association between nisab and the passage of a year. Finally, nisab is the determinant of richness in matters of zakah, and zakah is only obligated on the rich."73

Ibn Qudamah says, "Since the saying 'There is no sadaqah obligatory on that which is less then five wasq is specific, it has priority in determining nisab. This is like the case of other zakatable items, such as camels and silver. In both cases there are general sayings whose purpose is to indicate the zakatability of the item, while there are texts whose purpose is to set nisab, like 'There is no sadaqah obligatory on that which is less than five camels.' and 'There is no sadaqah obligatory on that which is less than five uqiyyah." Ibn Qudamah goes on "The passage of a year is disregarded in agriculture because the time of harvesting represents the complete cycle of growth for the land. So there should be no association between nisab and the passage of a year. Finally, nisab is the determinant of richness in matters of zakah, and zakah is only obligated on the rich."73

Sahihan maganganu sun ƙayyade nisabi a biyar wasq. Wasq ɗaya daidai yake da sa'i sittin, ba tare da saɓani ba.

Correct sayings determine nisab at five wasq. A wasq unanimously equals sixty sa'.

Wannan ma an ambata shi a cikin wata hadisi, ko da yake raunanan hadisi ne.74 Don haka nisabi shine sa'i ɗari uku. Ibn al-Mundhir ya ambaci yarjejeniyar malamai akan wannan ƙiyasi.75

This is even mentioned in a saying, although it is a weak one.74 A nisab is thus three hundred sa'. Unanimity on this estimation is mentioned by Ibn al Mundhir.75

Sa' a cikin Lisan al-'Arab ma'auni ne na girma ko iya aiki da ake amfani da shi a Madinah. Yana daidai da mudd huɗu. An ambace shi a cikin hadisai da dama dangane da zakkar karya azumi.76 An ce Annabi ﷺ yana amfani da sa' guda (na ruwa) wajen wankan janaba (ghusl) da mudd guda wajen alwala (wudu'),77 saboda haka sa' na Annabi ﷺ mudd huɗu ne.

Sa' as in Lisan al 'Arab is a measure of volume or capacity used in Madinah. It equals four mudd. It is mentioned in several sayings with regard to the zakah of breaking the fast.76 It is said that Prophet (p) used one sa' (of water) for his washing (ghusl) and one mudd for his ablution (wudu')77, so the sa' of the Prophet is four mudd.

Mudd ɗaya yana daidai da abin da hannayu biyu da aka haɗa tare da yatsu a miƙe suke ɗauka. Annabi (ﷺ) ya tsara ma'aunin kwano da na nauyi, yana mai cewa, kamar yadda Ibn 'Umar ya ruwaito: "Ma'aunin kwano shi ne ma'aunin Madina, kuma ma'aunin nauyi shi ne nauyin Makka." Mutanen Madina manoma ne, don haka ma'aunansu na kwano sun fi yaɗuwa kuma sun fi daidaito, yayin da mutanen Makka 'yan kasuwa ne, don haka ma'aunansu na nauyi sun fi yaɗuwa kuma sun fi daidaito.

One mudd equal what fills the two hands put by each other with fingers stretched. The Prophet (p) standardized measures of capacity, stating, as narrated by Ibn 'Umar, "The (standard) measures are the measures of Madinah, and the (standard) weight are the weights of Makkah."78 People of Madinah were farmers and their measures of capacity are more widely known and more accurate, while people of Makkah were men of trade, and their weights were more common and more accurate.

Abu Hanifah da almajiransa — mutanen Iraki — sun kiyasta nauyin sa'i guda da ratl takwas na Baghdadi, yayin da Malik, Shafi'i, Ahmad da sauransu — mutanen Hijaz — suka kiyasta shi da ratl biyar da kashi ɗaya bisa uku.

Abu Hanifah and his disciples --- Iraqis -- estimate the weight of one sa' at eight Baghdadi ratl, while Malik , Shafi'i, Ahmad and others -- Hijaziz -- estimate it at five and one third ratl.

Masana shari'a na Iraƙi sun yi jayayya cewa sa' a zamanin 'Umar ya auna ratl takwas.79 Haka kuma sun dogara da da'awar cewa Annabi ﷺ yana amfani da ratl takwas domin wankansa, ratl biyu domin alwala, ko kuma sa' guda domin wankansa da mudd guda domin alwalarsa.80 Sun kammala da cewa sa' guda dole ne ya zama ratl takwas, yayin da mudd guda ya zama ratl biyu.

Iraqi jurists argue that the sa' at 'Umar's time weighted eight ratl.79 They also depend on the claim that the Prophet used eight ratl for his washing, two ratl for his ablution, or one sa' for his washing and one mudd for his ablution.80 They conclude that one sa' must equal eight ratl, while one mudd equals two ratl.

Dangane da mutanen Hijaz, hujjarsu ita ce al'adar da ta yi yawa a wurin mazauna Madina tsara bayan tsara tun daga zamanin Annabi ﷺ. Ibn Hazm ya ce: "Wannan abu ya shahara sosai a Madina, kuma yana bayyana ga kowa, ƙarami ko babba, nagari ko mugu, masani ko jahili. Ƙin amincewa da irin wannan abu kamar ƙin yarda cewa Masallacin Harami yana Makka, ko ƙin sanannen wurin kubbar da take kan Masallacin Annabi ﷺ a Madina ---wannan rashin hankali ne mai girma." Ya ci gaba da cewa: "Hatta Abu Yusuf, a lokacin da ya ziyarci Madina, ya canja ra'ayinsa zuwa ra'ayin malaman Hijaz."81

As for the Hijazis, their evidence is the predominant practice of the residents of Madinah generation after generation from the time of the Prophet. Ibn Hazm says "This is overwhelmingly known in Madinah, and it is obvious to everybody, young or old, righteous or wicked, knowledgeable or ignorant. Rejecting such a fact is like rejecting the fact that the Grand Mosque is in Makkah or rejecting the known site in Madinah of the dome over the Mosque of the Prophet--- it is absurdly unreasonable," He continues, "Even Abu Yusuf, upon visiting Madinah changed his view to that of Hijazi Jurists."81

Yana nufin labarin da al-Baihaqi ya ruwaito daga al-Husain bin al-Walid, cewa: "Mun je ziyartar Abu Yusuf a lokacin da ya dawo daga aikin Hajji. Ya ce mana: 'Ina so in sanar da ku wani al'amari da ya dame ni na wani lokaci, har sai da na je Madina. A can na tambayi game da sa'i, sai suka amsa min da cewa sa'in da suke amfani da shi a yau shi ne sa'in da Manzon Allah ﷺ ya yi amfani da shi. Na tambaye su ko za su iya kawo hujja a kan wannan magana. Suka ce za su kawo mini hujjarsu gobe. Washegari, sai ga wasu dattawa kimanin hamsin, 'ya'yan Ansar da Muhajirai, sun bayyana a gabana, kowannensu yana dauke da mudu mai girman sa'i guda."

Ana ba da shawarwari guda uku don a sasanta ra'ayoyi biyun game da nauyin abin da ke cikin sa'i.

Three propositions are suggested to reconcile the two views on the weight of the contents of the sa'.

A. Wasu malamai na Hanafiyya sun ce ratl na Madinah shi ne kashi biyu bisa uku na ratl na Baghdad. Ibn al-Humam ya goyi bayan wannan ra'ayi. Ma'anarsa shi ne ma'aunin sa' a matsayin ma'aunin ƙarfin iya aunawa an yarda a kansa, amma nauyin ratl ya bambanta tsakanin Baghdad da Hijaz.85

A. Some Hanafites suggest that the ratl of Madinah is two thirds of the ratl of Baghdad. Ibn al Humam supports this proposition. It means that the sa' as a capacity measure is agreed upon, but the weight of the ratl is different between Baghdad and Hijaz.85

B. Ibn Taimiyah ya ba da shawarar cewa a da akwai ma'auni guda biyu na yawa: ma'aunin Hijaz da ake kira sa', wanda ake amfani da shi kawai ga hatsi da abinci, kuma sa'i ɗaya na hatsi yana auna nauyin ratl biyar da kashi ɗaya bisa uku. Wani ma'auni kuma, shi ma ana kiransa sa', ana amfani da shi kawai ga ruwa, kuma yana daidai da ratl takwas a nauyi.86 Bisa wannan daidaitawa, ratl ɗaya ɗaya ne a Iraƙi da Hijaz, yayin da akwai ma'aunin yawa daban-daban guda biyu, ya danganta da abin da ake aunawa.

B. Ibn Taimiyah suggests that there used to be two measures of capacity; the Hijazi measure called sa' is used only for grain and foodstuff. A sa' of grain equals in wight five and one-third ratl. Another measure was used only for liquid, also called sa', and equaling eight ratl sin weight.86 According to this reconciliation, the ratl is the same in Iraq and Hijaz, while there are two different volume measures, depending on the material measured.

C. A zamanin mu na yau, 'Ali Mubarak ya ba da wata hanya ta uku ta sulhu. Ya yi iƙirarin cewa babu wani bambanci na gaske tsakanin girman sa' a Iraƙi da Hijaz, kuma babu bambanci tsakanin ratl ɗinsu a matsayin ma'auni na nauyi.87 Idan ka auna sa' guda cike da hatsi, nauyinsa ratl biyar da kashi ɗaya bisa uku ne, idan kuma ka auna sa' guda cike da ruwa, nauyinsa ratl takwas ne.

C. For our modern age, 'Ali Mubarak suggests a third way of reconciliation. He claims there is no real difference the volume of sa' in Iraq and Hijaz, nor is there a difference between their ratl as a measure of weight.87 If you weigh the one sa' full of grain, it is five and one-third ratl, and if you weigh one sa' full of water it is eight ratls.

Bayan da muka yi nazari akan tantance nisab a matsayin wasq biyar, kowane wasq yana da sa' sittin, za mu iya mayar da waɗannan zuwa ma'aunin ƙarfi na zamani cikin sauƙi.90 Domin samun adadin nisab a nauyi, dole ne mu tuna gwajin Ahmad. Ya auna sa' cike da alkama; nauyinsa ya kasance ratl biyar da kashi ɗaya bisa uku.91 An sani cewa wasu amfanin gona sun fi alkama sauƙi, kamar sha'ir ko masara. Babu wani saɓani tsakanin ahl al-hadith cewa nauyin sa' shi ne ratl biyar da kashi ɗaya bisa uku na alkama matsakaiciya. Kada mu manta cewa ana tantance adadin nisab a ma'aunin ƙarfi, ba a nauyi ba. Idan ƙarar nisab ta wani amfanin gona ta kasance tana da nauyi ƙasa da nauyin ƙarar alkama iri ɗaya, to wannan ƙarar na sauran hatsin tana wajaba a bada zakka a kanta duk da cewa nauyinta ya yi sauƙi.91

After we studied the determination of nisab as five wasq, each wasq being sixty sa', we can easily transfer these to contemporary capacity measures.90 In order to give the amount of nisab in weight we must remember the experiment of Ahmad. He weighed a sa' full or wheat; the weight was five and one-third ratl.91 It is known some agricultural crops are lighter than wheat, such as barley or corn. There is no disagreement among ahl al hadith that the weight of a sa' is five and one-third ratl of average wheat. We must not forget that the quantity of nisab is determined in capacity measures and not in weight. If the volume of nisab of another crop happens to weigh less than the same volume of wheat, that volume of the other grain is zakatable in spite of its lighter weight.91

Ali Mubarak ya yi nazari a kan ratl na Baghdad, ya kuma kammala cewa ratl ɗaya yana daidai da gram ɗari huɗu da takwas.92 Haka kuma ya kiyasta cewa sa' ɗaya na ruwa yana da lita 2.75.

'Ali Mubarak studied the Baghdadi ratl and concludes that one ratl equals four hundred and eight grams.92 He also estimates that one sa' of water is 2.75 liters.

Saboda haka, nauyin sa'i ɗaya na hatsi shi ne kilogiram 2.176. Ta hanyar lissafi mai sauƙi, mun samu cewa wasq ɗaya shi ne kilogiram 130.56 na alkama, ko lita 165. Wannan yana nufin cewa nisab shi ne lita 825 ko kilogiram 652.8.93

Consequently, the weight of one sa' of grains is 2.176 kilograms, By simple arithmetic we find that one wasq is 130.56 kilogram of wheat, or 165 liters. This means that the nisab is 825 liters or 652.8 kilograms."93

Wasu amfanin gona ba za a iya auna su da ma'aunin ƙarfi (kwalba ko mudu) ba, saboda yawanci ana amfani da su ba tare da an matse su ko an danne su ba, kamar zafarani da auduga. Abu Yusuf ya ba da shawarar cewa darajar irin waɗannan kayayyaki ita ce ma'aunin wajabcin zakka. Ya ba da shawarar a yi la'akari da darajar nisabi na hatsi mafi arha, misali sha'ir, sannan a yi amfani da wannan darajar a kan waɗannan amfanin gona.94

A few crops cannot be measured by capacity measures because they are usually administered without being condensed or pressurized, such as safron and cotton. Abu Yusuf suggests that the value of such products should be the criteria in zakatability. He proposes to consider the value of a nisab of the cheapest grain, barley, for example, and apply that value on these crops.94

Muhammad yana ba da shawarar a yi amfani da mafi girman ma'auni da ake amfani da shi a zahiri wajen ciniki, kamar ton, yana mai cewa wasq shi ne mafi girman ma'aunin ƙarfi a lokacin Annabi ﷺ. Saboda haka, ga waɗannan sabbin amfanin gona, ya kamata a ɗauki mafi girman ma'aunin auna nasu guda biyar a matsayin nisab.94 Wannan yana nufin cewa nisab zai bambanta daga ƙasa zuwa ƙasa. Wasu ƙasashe za su yi amfani da ton na metric, wasu kuma ton na Turanci, wasu kuma wata naúra daban.

Muhammad suggests to use the largest unit used actually in trade, such as ton, for example, saying that the wasq was the highest unit of capacity measure at the time of the Prophet. Thus, for those new crops, we should take five of their highest units of measurement as a nisab.94 This definitely means nisab will differ from one country to another. Some countries will use the metric ton, others the English ton, and yet others may use a different unit.

Wasu malamai sun yi nuni da cewa a dukkan amfanin gona wanda ba a auna shi da ma'auni na kwalba (kwano) ba, nisab dole ne a tantance shi a matsayin adadin da darajarsa ta kai dirhami dari biyu, ta hanyar amfani da nisab na kudi kamar yadda ake amfani da shi a kan kadarorin kasuwanci.95 A karshe, Ahmad ya yi nuni da cewa a yi amfani da nauyin daidai da nisab na hatsi.96 Wannan na nufin cewa, ga amfanin gona da ba a cika auna shi da ma'aunin kwalba ba, nauyin kilogiram 653 dole ne a yi amfani da shi a zamaninmu. Ibn Qudamah ya zargi dukkan wadannan ra'ayoyi da rashin wata hujja daga nassi, ko kiyasi mai inganci, ko dalili mai karfi. Ya yi bayani cewa zakka ba za ta wajaba ba a kan dukkan kadarori ba tare da wani mafi karancin adadi ba, haka kuma ba za a iya kiyasta nisab na wasu amfanin gona bisa tushen wani amfanin gona ba, kuma ba za a iya la'akari da darajar ba, domin a aikin noma yana da muhimmanci a biya zakka a cikin kayan kanta.

Ya kamata a kimanta nisab a kan kayan da aka busar bayan sun kai ga siffarsu ta ƙarshe don sayarwa (bayan tsaftacewa, tacewa, cire bawo, da sauransu). Al-Ghazali a cikin littafinsa al-Wajiz ya rubuta cewa dole ne a yi la'akari da wasq guda biyar a siffar busasshen zabibi, da kuma hatsi bayan an tsaftace shi aka cire masa ɗan bawonsa, sai dai amfanin gona da ake sayarwa sabo ko tare da bawonsu. A wannan yanayi, ana kimanta nisab a kansu yadda suke.98

The estimation of nisab should be done on the dry product after it takes its final form for sale (after cleaning, filtering, skinning, etc.). Al Ghazali in his al Wajiz writes that the five wasq must be considered in the dried form of raisin, and in grain after cleaning and removal of its bran, except for crops that are sold fresh or with their bran. In this case nisab is estimated on them as they are.98

Al-Bukhari ya ruwaito daga Ibn 'Umar cewa Annabi (ﷺ) ya ce: "Ushi ɗaya cikin goma wajibi ne a kan abin da sama ko marmaro ke shayarwa, ko abin da ba a shayar da shi kwata-kwata, kuma rabin ushi cikin goma wajibi ne a kan abin da ake shayarwa da ruwan da aka ɗauko."99 Muslim ya ruwaito daga Jabir cewa Annabi (ﷺ) ya ce: "A kan abin da koguna ko gizagizai ke shayarwa, akwai ushi ɗaya cikin goma, kuma a cikin abin da ake shayarwa da ruwan da raƙuma ke ɗauka, akwai rabin ushi cikin goma."100 Yahya bin Adam ya ruwaito daga Anas cewa: "Manzon Allah ya ɗora ushi ɗaya cikin goma a kan abin da sama ke shayarwa, da rabin ushi cikin goma a kan abin da ake shayarwa da dabbobi ko mutane masu ɗaukar ruwa a cikin kwantena."101 Ibn Majah ya ruwaito daga Mu'adh cewa: "Manzon Allah (ﷺ) ya aike ni zuwa Yemen, ya umarce ni da karɓar ushi ɗaya cikin goma daga abin da sama ke shayarwa, ko wanda ke jan ruwa (daga ƙasa) ta tushensa, da rabin ushi cikin goma daga abin da ake shayarwa da guga."102 Saboda haka, Abu 'Ubaid ya kammala da cewa duk abin da ake shayarwa ba tare da amfani da injin ba, da kuma biyan aiki ba, ko ta ruwan sama daga sama, ko koguna, ko marmaro, ko abin da ke shan ruwa (na ƙasa) ta tushensa, caji a kansa shi ne ushi ɗaya cikin goma.103 Marubucin al-Mughni ya rubuta cewa: "Gabaɗaya, duk lokacin da aka sa kuɗi da wahala daga mutane, ko dabbobinsu, ko injina, adadin shi ne rabin ushi cikin goma. A gefe guda kuma, abubuwan da ake shayarwa ba tare da irin wannan kuɗi da wahala ba, ana caji ushi ɗaya cikin goma. Hakan ya faru ne saboda kuɗi yana shafar girma, kuma dole ne ya shafi adadin da ake biya a matsayin zakka, don haka ana rage yawan."104 Idan an sayi ruwa aka biya shi, to ƙimar ma tana raguwa, a cewar al-Nawawi da sauransu.105

Al Bukhari reports from Ibn 'Umar that the Prophet (p) said, "A one-tenth due is obligatory on that which is watered by the sky or springs or that which is not watered at all, and a half-tenth is obligatory on that which is watered by carried water."99 Muslim reports from Jabir that the Prophet (p) said, "On that which rivers or clouds water, there is one-tenth due, and in that which is watered by water carried by camels, there is one half-tenth."100 Yahya bin Adam reports from Anas, "The Messenger of God imposed a one-tenth due on that which the sky waters, and a half-tenth due on that which is watered by animals or men carrying water in containers."101 Ibn Majah reports from Mu'adh, "The Messenger of God (p) sent me to Yemen and commanded me to collect one-tenth from that which the sky waters, or draws (underground) water through its roots, and half a tenth from that which is watered by pails."102 Consequently, Abu 'Ubaid concludes that anything irrigated without the use of machine and the payment of labor, whether by rain from the sky or by rivers or springs or what sucks in (underground) water through its roots, the charge on it is one-tenth.103 The author of al Mughni writes, "In all, whenever cost and effort from people or their animals or machines are involved, the ratio is half a tenth. On the other hand, things watered without such cost and effort are charged one-tenth. This is so because cost affects growth and must affect the amount paid as zakah, so the rate is reduced."104 When water is purchased and paid for, the rate is also reduced, according to al Nawawi and others.105

A. Idan an shayar da tsire-tsire da ruwan da ake ɗauka na rabin shekara, sauran rabin kuma aka bar su da ruwan sama, to adadin zakka ya zama kashi bakwai da rabi cikin ɗari. Ibn Qudamah ya ce: "Wannan ba ya da wata jayayya, a iya saninmu, domin idan shayarwa ta kasance tsawon shekara duka, adadin yana kashi biyar cikin ɗari, don haka adadin yana bin yawan shayarwa."106

A. If plants are watered by carried water half of the year and the other half are left to rain, the percentage of zakah becomes seven and a half percent. Ibn Qudamah says "This is not disputed, to my knowledge, since if watering takes place for the whole year the ratio is five percent, so the ratio is proportional to watering."106

B. Idan ana shayar da tsire-tsire mafi yawan lokacin shekara, adadin zai zama kashi biyar, kuma ƙaramin ɓangaren cikakken lokacin noma ba a lissafa shi. Haka kuma, adadin dole ne ya zama kashi goma idan ba a shayar da su mafi yawan lokacin noma ba. Wannan shi ne bisa ga 'Ata, al-Thawri, Abu Hanifah, ɗaya daga cikin rahotanni biyu daga al-Shafi'i, da kuma matsayin hukuma na mabiya Hanbali.107

B. If plants are watered most of the year, the ratio becomes five percent and the small portion of total season is disregarded. By the same token, the ratio must be ten percent if they are not watered most of the season. This is according to 'Ata, al Thawri, Abu Hanifah, one of two reports from al Shafi'i, and the official position of the Hanbalites.107

C. Idan ba a san yawan ruwan ban ruwa dangane da jimlar lokacin noma ba, to kashi da za a yi amfani da shi dole ne ya zama goma cikin dari (one-tenth), don a kiyaye.108

C. If the ratio of watering to the total season is not known the percentage applicable must be one-tenth, to be on the safe side.108

Ana tambaya ko kuɗin da aka kashe a wajen shayarwa ban da ruwa yana da tasiri wajen rage kashi na zakka. Wannan na iya haɗawa da haƙar magudanan ruwa da tashoshi don ban ruwa, kafa tsarin feshi, da makamantansu. Ibn Qudamah ya nuna cewa kuɗin magudanan ruwa da tashoshi ba shi da wani tasiri a kan zakka, domin irin wannan kuɗi yana cikin abin da ake kashewa wajen noma ƙasa da shirya ta don amfanin gona.109 Al Rafi'i ya bayyana irin wannan ra'ayi,110 yayin da al Khattabi ya bambanta tsakanin kuɗin farko na tashoshin ban ruwa da kuɗin kula da su, ya kuma kammala da cewa idan aka ɗauka cewa ana kashe kuɗi mai yawa a kowace shekara don aiki da kula da irin waɗannan tashoshi da rijiyoyi, to dole ne a rage kashi zuwa kashi biyar.111 Al Rafi'i ya ruwaito cewa wasu malaman Shafi'iyya suna raba ra'ayi ɗaya da al Khattabi.112

The question arises of whether costs spent on other than watering is considered in the reduction of the zakah percentage. This might include digging trenches and canals for irrigation, establishing a sprinkling system, and the like. Ibn Qudamah suggests that the cost of canals and trenches be of no effect on zakah because such cost is implied in the reclamation of land and its preparation for agricultural use.109 Al Rafi'i expresses a similar view,110 while al Khattabi distinguishes between the initial cost of irrigation canals and the cost of maintaining them, and concludes that if a substantial amount is assumed yearly for the operation and maintenance of such canals and wells, the rate must be reduced to five percent.111 Al Rafi'i reports that some Shafi'ites share the same view with al Khattabi.112

Manzon Allah (ﷺ) ya kafa al'ada ta kimanta adadin dabino da inabi kafin girbi, yayin da 'ya'yan itacen suna kan bishiyoyi, ba tare da buƙatar auna ko yin awo ba. Manufar wannan kimantawa kafin girbi, wadda ƙwararru ke yi, ita ce tantance adadin zakka da ya wajaba, da kuma barin manomi da 'yancin sayar da amfanin gonarsa a kowane lokaci, ba tare da sai ya jira mai karɓar zakka ba.113 Al Khattabi ya ce: "Wannan kimantawa kafin girbi tana ba manoma damar cin gajiyar mafi kyawun dama wajen tattara 'ya'yan itacensu da sayar da su, ba tare da sai sun jira jami'an zakka a ranar girbi ba, matuƙar idan an yi kimantawar kafin girbi aka tantance adadin zakkar da ya wajaba, manomin ya yi alkawarin isar da zakkar ga mai karɓarta.114 'Umar bin al-Khattab da Sahl bin Abi Hathamah, da Marwan, da al-Qasim bin Muhammad, da al-Hasan, da 'Ata, da al-Zuhri, da 'Amr bin Dinar, da Malik, da al-Shafi'i, da Ahmad, da Abu 'Ubaid, da Abu Thawr, da mafi yawan malamai sun amince da kimantawa kafin girbi. Sai dai Abu Hanifa bai karɓe ta ba, bisa dalilin cewa hasashe ne kawai.115

The Messenger (p) started a tradition of estimating the amount of dates and grapes before the harvest, while the fruits are still on the trees, with no need of actual measuring or weighing. The purpose of this pre-harvest estimation, made by experts, is to determine the amount of due zakah and to leave the farmer the freedom of disposing of the crop any time, without having to wait for the zakah collector.113 Al Khattabi says "this pre-harvest estimation allows farmers to take the best opportunities for collecting their fruits and selling them without having to wait for the zakah officers on the day of harvest, provided that when pre-estimation is done and the due amount of zakah is determined the farmer guarantees the delivery of zakah due to its collector.114 'Umar bin al Khattab and Sahl bin Abi Hathamah, Marwan, al Qasim bin Muhammad, al Hasan, 'Ata, al Zuhri, 'Amr bin Dinar, Malik, al Shafi'i, Ahmad, Abu 'Ubaid, Abu Thawr, and the majority of scholars approve of the pre-harvest estimation. On the other hand, Abu Hanifah does not accept it on the grounds that it is mere speculation.115

Mafi yawan malamai sun kawo hujjoji masu goyon baya ga wannan ra'ayi kamar haka:

The majority provides the following supporting evidence:

1. Sa'id bin al-Musayyab ya ruwaito daga 'Attab bin Usaid cewa: "Manzon Allah ﷺ yana aika jami'ai su kimanta – kafin girbi – inabi da 'ya'yan itace."116

Ahl-Estimation ta kasance dole a yi ta lokacin da 'ya'yan itace suka fara nuna, kuma kafin lokacin girbi, domin bukatar wannan kimantawa ta zama muhimmi a lokacin. Wannan yana daidai da maganar da aka ambata daga 'A'ishah a sama.122 Idan aka ga kimantawar ta yi nisa da gaskiyar al'amari, adadin zakkar da ake bin mutum ya kasance kamar yadda aka kimanta, ba sai an canza shi ba. Al-Qasim bin Muhammad ya amsa irin wannan tambaya da cewa: "Dole ne ku biya bisa ga kimantawar. Kuskuren mutumin da ya yi ta ne."123 Wannan ita ce ra'ayin Malik ma, idan dai mai kimantawar mai gaskiya ne kuma yana da gogewa, domin a cewarsa kimantawar ita ce ta ƙarshe game da adadin zakkar da ake bin mutum.

Pre-harvest estimation must be done when fruits start to ripen and before the time of harvest, because the need for this estimation becomes important at that time. This is in accordance with the saying from 'A'ishah mentioned above.122 If estimation is found to be far from actual reality, the due amount of zakah remains as estimated and need not be adjusted. Al Qasim bin Muhammad answered such a question with "You must pay according to the estimation. It is the error of the person who made it."123 This is also the opinion of Malik, provided that the estimator is honest and experience, because according to him the estimation is final as far as the due amount of zakah is concerned.

Abu 'Ubaid ya yi sharhi cewa, "Wannan abu ne mai karbuwa idan bambancin yana cikin iyakokin da aka saba yafewa a cikin mu'amalolin yau da kullum, amma idan bambancin ya yi yawa, to gyara yana zama wajibi kamar yadda yake a sauran mu'amaloli."123

Abu 'Ubaid comments, "This is agreeable if the variance is withing reasonable limits which are usually forgiven in normal transactions, but if the difference is big, a correction becomes due like in other transactions."123

Ibn Hazm yana cewa dole ne a gyara kuskuren mai kimantawa ko rashin gaskiyarsa, saboda Allah ya ce: "Ku zama masu tsayuwa da adalci da daidaito." Ko kimantawar ta fi ko ƙasa da yadda abin yake, cutarwa ce ga mai biyan zakka ko ga mai karɓa. Da'awar cewa mai kimantawa ya yi kuskure ko ya yi rashin gaskiya dole ne a tabbatar da ita da hujja ta zahiri.124 Duk da haka, ni ina ganin ra'ayin Abu 'Ubaid ya fi dacewa kuma ya fi aiki.

Ibn Hazm argues that the mistake of the estimator or his dishonesty must be corrected because God says "Be establishers of justice and balance." Whether the estimation is more or less than actuality, it is unjust to either the payer or the recipient of zakah. A claim that the estimator made an error or was dishonest must be proven by factual evidence.124 However, I believe that the opinion of Abu 'Ubaid is more reasonable and practical.

Yawancin malamai sun yi imani cewa dabino da inabi kawai ne za a iya kimanta su kafin girbi, kuma bai kamata a yi wannan kimantawa ga sauran 'ya'yan itatuwa ba. Wannan ita ce ra'ayin Malik da Ahmad ma.125 Al-Zuhri, al-Awza'i, da al-Laith sun shimfiɗa kimanta kafin girbi zuwa sauran 'ya'yan itatuwa kamar zaitun, saboda bukatar irin wannan kimantawa tana wanzuwa ga sauran 'ya'yan itatuwa kamar yadda take wanzuwa ga dabino da inabi.126

The majority of scholars believes that only dates and grapes can be estimated before the harvest, and this estimation must not be applied to other fruits. This is also the view of Malik and Ahmad.125 Al Zuhri, al Awza'i, and al Laith extend pre-harvest estimation to other fruits such as olives, because the need for such an estimation exists with respect to other fruits the same way it exists for dates and grapes.126

Na kammala cewa kiyasin amfanin gona kafin girbi ya zama ana yin sa ne kawai idan akwai bukata, ko wane irin 'ya'yan itace ne. Wannan lamari ya dogara ne da kwarewar mutane ta aiki da ra'ayoyin masana, haka kuma da fasahar zamani. Idan an bukaci kiyasin kafin girbi ga kowane 'ya'yan itace don amfanin masu tara zakka ko manoma, za a iya yin sa bisa ga misalin kiyasin dabino da inabi.

I conclude that pre-harvest estimation must be practiced only according to need, whatever the fruit. This is a matter that depends on the practical experience of people and the opinions of experts as well as on the technology of the times. If pre-harvest estimation is needed for any fruit for the benefit of zakah administrators or farmers, it can be applied in analogy to estimation of dates and grapes.

Akwai alamu da dama da ke nuna cewa ya kamata kimanta adadin amfanin gona mai wajibin zakka ya zama mai sauƙi ga mai biya. Daga cikinsu akwai wadannan:

There are several indications that the estimation of the amount of zakatable crops should be easy on the payer. These include the following:

1. Sahl bin Abi Hathamah ya ruwaito daga Annabi ﷺ cewa: "Idan za ka yi kiyasi, ka bar daya bisa uku, idan kuma ba haka ba, ka bar daya bisa hudu (ba a kirga ba)."

1. Sahl bin Abi Hathamah narrates from the Prophet (p) "When you estimate, leave one-third, and if not leave one-fourth (uncounted)".

2. Ibn 'Abd al-Barr ya ruwaito daga Jabir, daga Annabi ﷺ cewa: "Ku yi sauki wajen kimantawa . . ."127

2. Ibn 'Abd al Barr reports from Jabir from the Prophet (p) take it easy in estimation . . ."127

3. Abu 'Ubaid ya ruwaito daga Makhul cewa: "Idan Manzon Allah ﷺ ya aika masu kimantawa, sai ya ce musu: 'Ku sauƙaƙa, domin gonakin dabino sukan ƙunshi itatuwan da aka bari sadaka da itatuwan da masu wucewa ke ci daga cikinsu.'"128

3. Abu 'Ubaid reports from Makhul "When the Messenger of God (p) sends estimators he tells them, "Make it easy, because orchards usually include trees left for charity and trees left for passers-by to eat from."128

4. An rawaito cewa Al Awza'i ya ce, "Ya riske mu cewa Umar bin al Khataab ya ce a sauƙaƙa wa mutane lokacin kimantawa, domin itatuwa galibi sun haɗa da waɗanda aka ware domin sadaka, masu wucewa, da iyali su ci daga cikinsu."129

4. Al Awza'i is reported to have said, "It reached us that 'Umar bin al Khataab said to make it easy for people when you estimate, since trees usually include those designated for charity, passers-by, and family to eat from."129

5. Daga Bashir bin Yasar, "'Umar bin al-Khattab ya aika Abu Hathamah daga Ansar domin ya yi kimanta 'ya'yan itatuwan Musulmi, ya kuma ce masa, 'Idan ka same su a cikin itatuwansu suna ci, kada ka kirga itatuwan da suke ci daga cikinsu.'"130

5. From Bashir bin Yasar, "'Umar bin al Khattbb sent Abu Hathamah from al Ansar to make the estimation of fruits of Muslim, and told him, 'If you find them among their trees eating, don't count the trees they are eating from.'"130

Dalilin bashi biyu na bashi na iya rataya a wuyan masu amfanin gona, wato bashin da aka ciyo domin biyan kuɗin noma na amfanin gonar kanta, da kuma bashin da aka ciyo domin amfanin kai da sauran buƙatu. Abu 'Ubaid ya ruwaito daga Jabir bin Zaid game da bashin noma da bashin amfanin iyali cewa Ibn 'Abbas ya ce "Bashin da aka kashe a kan ƙasa dole ne a fara biyansa," Ibn 'Umar kuma ya ce, "Dukan bashin noma da na iyali dole ne a cire su."138 Yahya bin Adam ya ruwaito daga Ibn 'Umar cewa, "Mai noma ya kamata ya fara biyan bashinsa, sannan ya biya zakka a kan abin da ya rage," yayin da Ibn 'Abbas ya ce "bashin da aka kashe wajen noma dole ne a biya, kuma abin da ya rage yana da zakka."139 A bayyane yake cewa Ibn 'Abbas da Ibn 'Umar sun yarda cewa bashin noma abin cirewa ne, amma ba su yarda ba game da cire bashin iyali da na amfanin kai.

Two kinds of debts may be owed by owners of crops, namely debts accrued for payment of farming expenses for the crops themselves, and debts for personal and other purposes. Abu 'Ubaid reports from Jabir bin Zaid about debts for farming and debts for family use that Ibn 'Abbas said "Debts spent on the land must be paid back first," and Ibn 'Umar said, "Both debts on farming and family must be deducted."138 Yahya bin Adam quotes Ibn 'Umar, "The farmer should start paying back his debts, then must pay zakah on the residual," while Ibn 'Abbas says that "debts spent on farming must be paid back and the residual is zakatable."139 Obviously, Ibn 'Abbas and Ibn 'Umar agree that debts on farming are deductible, but they do not agree on deducting debts for family and personal use.

Abu 'Ubaid ya ruwaito daga Makhul cewa, "zakka tana wajaba ne kawai a kan abin da ya rage bayan an cire basussuka, idan hakan ya cika sharuddan wajabcin zakka."140 Irin wannan ra'ayi an ruwaito shi daga 'Ata da Taus,140 da kuma wata jama'a daga malaman fiqhu na Iraki, ciki har da Sufyan al-Thauri.141

Abu 'Ubaid reports from Makhul, "zakah is only due on the residual after debts are deducted, if it satisfies zakatability conditions."140 Similar views are reported from 'Ata and Taus,140 as well as a group of Iraqi jurists, including Sufyan al Thawri.141

Ahmad narrated two reports: one in agreement with the view of Ibn 'Abbas, and the other in agreement with the view of Ibn 'Umar. Ibn Qudamah comments, according to one report, "All debts are deductible; one-tenth is obligated on the residual if it is nisab or more, because we are dealing with zakah, and the principle is that debts are deductible."

Idan filin noma yana hannun mai shi wanda shi da kansa yake noma shi, to zakka a kansa take wajibi, amma idan mai filin ya ba wani filin noma domin ya noma shi ba tare da biya ba, to zakka ta wajaba a kan mai noman.153

When agricultural land is farmed by the owner, its zakah is due from the owner himself, but when the owner lends his land, free of charge, for someone else to farm, zakah is then due on the farmer.153

Lokacin da ake noma a wasu nau'ukan haɗin gwiwa, kamar muzara'a (raba amfanin gona), bisa sharuddan da Shari'a ta buƙata, kowane abokin haɗin gwiwa yana da alhakin biyan zakka a kan rabonsa, idan rabonsa ya kai nisabi, ko shi kaɗai ko idan aka haɗa shi da amfanin da yake samu daga wasu hanyoyi. Idan rabon wani abokin haɗin gwiwa bai cika sharadin nisabi ba, to ba a zakkanta ba, kodayake sauran abokan haɗin gwiwa ko wasu daga cikinsu na iya zama masu biyan zakka. Al-Shafi'i ya sha bamban da wannan ra'ayi a wannan batu, inda ya bayar da shawarar cewa idan jimillar amfanin haɗin gwiwar ta kai nisabi, to ana zakkanta ta, kuma abokan haɗin gwiwa suna da wajibcin biyan zakka, kowannensu gwargwadon rabonsa a cikin amfanin.154

When farming is done in certain forms of partnership, such as sharecropping , within the conditions required in Shari'ah, each partner becomes responsible for zakah on his or her own share, if the partner's share reaches nisab, either alone or when combined with output accruing to the partner from other sources. If the share of a partner does not fulfill the condition of nisab, he is not zakatable, although the other partner or partners may be zakated. Al Shafi'i differes on this issue, suggesting that if the total output of the partnership reaches nisab, it becomes zakatable and the partners are obliged to pay zakah, each in proportion to his or her share in the output.154

Idan aka yi hayar ƙasa ga manomi a kan wani adadin kuɗi ko wani kaya, sai zakka (ɗari ɗaya ko biyar cikin ɗari) ta wajaba a kan mai ƙasar, a cewar Abu Hanifah. Yana gardama cewa zakka, duk da cewa ana karɓarta yawanci daga amfanin gona, a zahiri haraji ne a kan ƙasar.

When land is rented to the farmer for a given amount of money or any commodity, zakah (the ten or five percent) becomes due on the owner, according to Abu Hanifah. He argues that zakah, though usually collected from the output, is in fact a levy on the land.

A cikin haya, ƙasar tana ci gaba da zama mallakar mai ita, ba mai amfani da ita ba. Kuma tun da zakka tana kan ƙasa, kamar kharaj, to wajibi ne shi mai ita ya biya ta.155 Haya tana kama da noma, wani nau'i na riba da ƙasa take samu, kuma daga wannan riba ake biyan zakka.156 Irin wannan ra'ayi an ruwaito shi daga al-Nakha'i.157

In renting, the land remains owned by the owner and not by the user, and since zakah is a charge on the land, similar to kharaj, it is his responsibility to pay it.155 Renting is like farming, a sort of growth of the land, and out of this increase zakah is paid.156 A similar view is reported by al Nakha'i.157

A kashi kuma, mafi yawan malamai suna ra'ayin cewa zakka tana kan mai haya, bisa dalili cewa zakka haraji ne a kan amfanin gona ba a kan filin ba. Saboda haka, mai mallakar amfanin ne ke da alhakin biyan zakka. A bayyane yake a gare mu, tare da Ibn Rushd, cewa akwai bambanci a falsafar zakka. Shin tana kan filin ko kan amfanin gona, ko kuma kan duka biyun tare? Ba a ga wanda ya ambaci cewa zakka za ta iya kasancewa kan filin da amfanin gona tare ba, duk da cewa wannan ya zama kamar gaskiyar lamarin. Idan mai mallakar shi ne manomin, babu matsala, amma idan mai mallakar da manomi mutane ne daban-daban, mafi yawan malamai suna cewa tunda ana biyan zakka daga amfanin gona, to alhakin yana kan mai mallakar amfanin. Abu Hanifa kuwa yana komawa ga tushen zakka, wato haɓakar filin kanta.158

On the other hand, the majority is of the opinion that zakah is charged to the renter, on the grounds that zakah is a levy on the output and not on the land. Consequently, the owner of the output is responsible for zakah. It becomes obvious to us, along with Ibn Rushd, that there is a difference in the philosophy of zakah. Is it on the land or on the output, or maybe on both together? There seems to be no one who mentions that zakah could be on both land and output together, although this looks to be the truth of the matter. When the owner is the same as the farmer, the problem does not exist, but when the owner and the farmer are different persons, the majority argues that since zakah is paid out of the output it is responsibility of the person who owns the output, while Abu Hanifah refers to the basis of zakah, which is the growth of the land itself.158

Ibn Qudamah ya fi son ra'yin mafi yawan malamai. Ya kalubalanci matsayin Abu Hanifah, yana cewa idan zakka tana kan filin noma ne, to dole ne a karbe ta ko da ba a noma filin ba, musamman ma domin kharaj, wanda Abu Hanifah ke ganin yana kama da zakka, ana sanya shi ba tare da la'akari da noma da amfanin gona ba. Haka kuma, idan zakka tana kan filin noma, to dole ne a tantance ta gwargwadon girman filin ba gwargwadon amfanin gonar ba. Dangane da rarraba ta kuwa, dole ne ta kasance kamar yadda ake rarraba fai'.159 Kowa ya sani cewa zakka kaso ne na amfanin gona, kuma dole ne a rarraba ta kamar sauran nau'ikan zakka, ba kamar fai' ba.

Ibn Qudamah prefers the majority's view. He challenges the position of Abu Hanifah, saying that if zakah is a charge on the land, it must be levied even when the land is not farmed, especially since kharaj, considered by Abu Hanifah similar to zakah, is imposed regardless of farming and output. Furthermore, if zakah is on the land, it must be determined according to the amount of land and not the amount of output. As for its dispersement, it must be similar to those of fai'.159 Everybody knows zakah is a percentage of the output and must be dispersed like other forms of zakah and not like fai'.

Al-Rafi'i ya ce mai haya yana da wajibi ya biya zakka ba tare da la'akari da kudin haya ba, kamar yadda dan kasuwa ke da wajibi ya biya zakka baya ga kudin haya da yake biya saboda shagonsa.160 Sai dai mutum na iya ya sabawa al-Rafi'i a wannan kwatancin, domin dan kasuwa yana biyan zakka a karshen shekara bayan an cire haya da sauran kudade. Zakkar noma kuwa ba ta da sharadin shekara. Tana wajaba ne a lokacin girbi, kuma idan ba a cire haya daga amfanin gona ba, to daga ina za a cire ta? Yana da rashin adalci mai haya ya biya duka zakka da haya alhali mai gida ba a dora masa komai ba. Adalci yana bukatar a raba biyan zakka tsakanin bangarorin biyu. Babu daya daga cikinsu da ya kamata a bar shi ya tsira daga biyanta, yayin da dukkan nauyin ya zama a kan dayan ba bisa ka'ida ba. Ibn Rushd yana da hankali da zai fahimci cewa zakka a zahiri tana kan kasar da amfaninta tare.

Al Rafi'i says the renter is required to pay zakah regardless of the rent, like a businessman who is required to pay zakah in addition to the rent he might be paying for his store.160 But one may differ with al Rafi'i on this analogy, because the merchant pays zakah at the end of the year after deduction of rent and other costs. zakah on agriculture has no yearly condition. It is due on the harvest, and if rent is not deducted from the harvest where would it be deducted from otherwise? It seems unfair that the renter be asked to pay both zakah and rent while the owner is charged nothing, Justice requires that both parties share in the payment of zakah. Neither should be allowed to escape it while the whole burden is unjustly thrown on the other. Ibn Rushd is intelligent enough to realize that zakah is in fact on the land and its output together.

Malaman Hanafiyya suna da sharadi game da wajabcin zakka, wato filin ba zai zama filin kharaji ba. Idan mai filin ya biya kharaji a kan filinsa, to zakka ta fadi. Sai dai galibin malamai sun yi ra'ayin cewa Musulmi dole ne ya biya zakka a kan amfanin gonarsa, ko da kuwa kharaji ya wajaba a kan filin ko bai wajaba ba.

Hanafites have a condition for zakatability, which is that land must not be kharaji land. If the owner pays kharaj for his land, zakah must be waived. On the other hand, the majority of scholars believe that Muslims must pay zakah on their agriculture, regardless of whether kharaj is obligated on the land or not.

Ana iya raba filaye zuwa gida biyu: ƙasar 'ushri, wato filayen da ake biyan 'ushr a kan amfaninsu (zakkar kashi goma ko kashi biyar), ko kuma ƙasar kharaji, wadda ake biyan kharaj a kanta.

Lands may be classified as either 'ushri, i.e. lands on whose output 'ushr (the zakah of ten or five percent) is due, or kharaji, on which kharaj is due.

Abu 'Ubaid ya lissafa waɗannan a matsayin filayen 'ushri:

Abu 'Ubaid lists the following as 'ushri lands:

Da farko, dukkan ƙasashen da masu su suka karɓi Musulunci, kamar Madina, Yaman, da Bahrain.

First, all lands whose owners accepted Islam, as in Madinah, Yemen, and Bahrain.

Zuwa wannan an ƙara Makkah, domin duk da cewa an yi faɗa na ɗan lokaci, Annabi ﷺ

To this Makkah is added, because although there was brief fighting, the Prophet (p)

ya kare rayuwar mutanen Makka da dukiyoyinsu. Na biyu, filayen da aka samu ta hanyar yaƙi aka raba wa mayaƙan Musulmi, bayan an ware ɗaya bisa biyar daga cikinsu kamar yadda Alƙur'ani ya tanada. Sauran huɗun cikin biyar da aka raba ana ɗaukarsu 'ushri ne saboda mallakar ta koma ga Musulmi. Na uku, filin da ba na kowa ba, wanda gwamnati ta ba daidaikun mutane su noma shi, na huɗu kuma, filin da ba a amfani da shi wanda Musulmi suka farfado da shi. Irin waɗannan filaye duk an ambace su a cikin hadisai, kuma duk suna ƙarƙashin zakka bisa ga koyarwar zakka a cikin Alƙur'ani da Sunnah.161

protected the persons and properties of the Makkans. Second, lands acquired by fighting and distributed among the Muslim conquerors, after one-fifth had been set aside as prescribed by the Qur'an. The distributed four-fifths is considered 'ushri because ownership has been transferred to Muslims. Third, land not owned by anyone and given by the state to individuals to farm, and fourth, land not in use that is reclaimed by Muslims. These sorts of lands are all mentioned in sayings, and are all zakatable, according to the tenets of zakah in Qur'an and Sunnah.161

Abu 'Ubaid ya bayyana filayen kharaji da cewa su ne "filayen da ake ci da yaƙi, amma aka bar su a hannun manoman yankin maimakon a ƙwace su a raba wa mayaƙan Musulmi da suka ci yaƙin (kamar filayen Iraƙi, Farisa, Sham, Masar da Arewacin Afirka), ko kuma filayen da masu su suka shiga ƙarƙashin ikon ƙasar Musulunci sakamakon yarjejeniyoyin da suka ƙunshi sharadi irin wannan (kamar wasu yankuna a ƙarshen kudancin Tsibirin Larabawa, wasu yankuna a Farisa, da wasu yankuna na Armeniya). Duk harajin da aka sanya a kan waɗannan filaye ana kiransa kharaj, kuma yana zuwa asusun gwamnati, a kashe shi don amfanin Musulmi baki ɗaya."162

Abu 'Ubaid defines kharaji lands as "lands that are either conquered in war, but left in the hands of local farmers instead of being confiscated and distributed among the Muslim conquerors, (like the lands of Iraq, Persia, Syria, Egypt, and North Africa) or land whose owners entered under the authority of the Islamic state as a result of treaties that included a clause to this effect (such as some areas in the southern tip of the Arabian Peninsula, some areas in Persia, and certain Armenian areas). Whatever taxes are imposed on these lands is called kharaj and goes to the state budget, to be spent for the general interest of Muslims.162

Abu 'Ubaid yana nufin da ƙasashen da aka ci, waɗanda mutanensu suka sha kaye a yaƙi da Musulmi. Irin waɗannan ƙasashe ana mu'amala da su bisa ga Alƙur'ani163 da Sunnah,164 waɗanda ke buƙatar a mayar da mallakar ƙasar ga dukkan al'ummar Musulmi, na yanzu da na gaba, wadanda Daular Musulunci ke wakilta. Wannan manufa an aiwatar da ita gaba ɗaya a zamanin 'Umar, wanda hakan ya sa zamaninsa ya cika da cikakkun bayanai masu yawa da ke tasowa a aiwatarwa. Masana shari'a suna amfani da kalmar "waqf ga dukkan Musulmi" don bayyana ƙa'idar cewa ƙasar ta zama amana domin amfanin dukkan tsararrakin Musulmi, sannan ana karɓar haraji a kanta a kowace shekara. Wannan haraji, wanda ake kira kharaj, kamar hayar ƙasar ce da ake biya zuwa baitul-mali na daula, kuma ba a sauke shi ko da mallakar ƙasar ta koma ga Musulmi, ko kuma idan masu amfani da ƙasar da kansu sun musulunta, saboda yanayinsa na biyan haya.165

Abu 'Ubaid means by conquered lands, those lends whose people were defeated in war with Muslims. Such lands are treated in accordance with the Qur'an163 and Sunnah,164 which require that ownership be transferred to the whole Muslim society, present and future generations, as represented by the Islamic state. This policy was applied en masse at the time of 'Umar, making his era rich in the minute details that arise in application. Jurists use the term "waqf for all Muslims" to express the principle that the land becomes a trust for the benefit of all Muslim generations, whereby a tax is levied on it on yearly basis. This tax, called kharaj, is like rent of the land paid to the treasury of the state, and is not waived even if ownership of the land is transferred to Muslims or if the users themselves convert to Islam, because of its nature as rent payment.165

Mafi yawan malamai, ciki har da Malik, al-Shafi'i da Ahmad, sun yi imani cewa ba a iya sayar da filayen kharaji ba, domin su waqf ne (amana ta sadaka). 'Umar ya tambayi 'Utbah bin Farqad saboda ya sayi filaye masu yawa na kharaji, yana cewa, "Daga wa ka saye shi?" 'Utbah ya amsa, "Daga masu su." Sa'ad da mutanen Madina suka taru, ciki har da muhajirai da ansar, 'Umar ya ce wa 'Utbah, "Waɗannan su ne masu su. Ka saye shi daga gare su?" Ya ce, "A'a." Sai 'Umar ya amsa ya ce, "Ka mayar da shi ga wanda ka saye shi daga gare shi, ka karɓi kuɗinka."171

The majority of scholars, including Malik, al Shafi'i and Ahmad, believe kharaji lands cannot be sold because they are waqf (trust). 'Umar questioned 'Utbah bin Farqad because he bought a lot of kharaji land, "From whom did you buy it?" "From its owners," 'Utbah answered. When the people in Madinah gathered, including migrants and supporters, 'Umar told 'Utbah, "These are the owners. Did you buy It from them?'' He said "No" Then 'Umar replied, "Return it to whomever you bought it from and take back your money."171

Wasu malamai sun amince da gadon filin kharaji da sayar da shi, muddin masu saya sun ci gaba da biyan kharajinsa. Wasu kuma suna halatta sayen irin wannan filin ne kawai daga hannun asalin masu rike da shi wadanda ba musulmi ba. An ruwaito cewa Ibn Mas'ud ya sayi wani fili daga wani Bafarisi, kuma ya yi alkawarin biyan kharajinsa.172

Some scholars approve of the inheritance and sale of kharaji land, provided that the buyers continue paying its kharaj. Some others allow purchasing this kind of land only from the original non-Muslim holders. It is reported that Ibn Mas'ud bought a piece of land from a Persian and pledged to pay its kharaj.172

Ibn Qudamah ya nuna, "Ko da dai sayen irin wannan fili ya halatta, dole ne masu saye su ci gaba da biyan kharaj da aka sanya wa masu sayarwa. Don haka wannan sayen a zahiri canja riƙe filin ne, ba tare da ainihin canja mallaka ba."

Ibn Qudamah points out, "Even if purchasing this kind of land is permitted, buyers have to continue the payment of kharaj that was imposed on the sellers. This purchase then is actually a transfer of holding the land, without a real transfer of ownership.

Lokacin da Ibn Mas'ud ya sanya sharadin cewa mai saye ya ci gaba da biyan kharaj, ya mai da wannan kwangila irin haya, ba siyarwa ba.173

When Ibn Mas'ud set the condition that the buyer continue paying kharaj, he made this contract a form of rent and not a sale."173

Ya bayyana a fili cewa filayen kharaj mallakin dukkan al'ummar Musulunci ne. Canja riƙon filin daga wannan mutum zuwa wani ba za a iya ɗaukarsa a matsayin canjin mallaka ba. Kharaj da aka ɗora a kan filin kamar haya ce da ake biya ga mai mallakar, wato Daular Musulunci, wacce take amfani da wannan hayar wajen hidimar maslahohin jama'a, ciki har da inganta yawan amfanin filayen kharaj. Idan masu riƙe da filin kharaj sun musulunta, ko kuma riƙon filin ya koma ga Musulmi, kharaj yana nan yadda yake ba tare da canji ba. Malaman shari'a na Musulunci ba su sabawa juna a kan wannan ba, domin babu wanda yake da iko na yafe irin wannan hayar da take na dukkan tsararrakin Musulmi.

It is obvious that kharaj lands belong to the whole Muslim nation. A transfer of holding of the land from one person to another cannot be considered a transfer of ownership. Kharaj imposed on the land is like a rent paid to the owner, as represented by the Islamic state, which uses this rent to serve public interests, including improving the productivity of kharaji lands. If the holders of kharaji land became Muslim, or if the holdings transfer to Muslims, kharaj remains undisturbed. On this Muslim jurists have no differences, because no one has the authority to waive such a rent that belongs to all Muslim generations.

Wata tambaya ta taso game da filayen kharaji waɗanda — saboda kowane dalili — Musulmi masu biyan zakka ke riƙe da su. Shin waɗannan Musulmi suna wajaba su biya kharaji da zakka a lokaci guda, ko kuwa dole ne a soke ɗaya daga cikinsu don kauce wa biyan haraji biyu a kan ƙasa ɗaya? Abu Hanifah da almajiransa sun yanke hukunci cewa amfanin filin kharaji ba ya wajaba a biya zakka a kansa. Sun sanya sharadin cewa za a iya wajabta zakka a kan noma ne kawai idan filin ba kharaji ba ne. Abu 'Ubaid ya ruwaito daga al-Laith, kuma Ibn Abi Shaibah ya ruwaito daga al-Sha'bi da 'Ikrimah, cewa kharaji da 'ushr ba za a haɗa su a kan filin ɗaya ba.174

A question arises about kharaji lands which--for any reason--are held by Muslims who are subject to zakah. Are these Muslims required to pay kharaj and zakah simultaneously, or must one of them be waived in order to avoid paying two taxes on the same land? Abu Hanifah and his disciples decide that the output of kharaji land is exempt from zakah. They set for the zakatability of agriculture the condition that the land must not be kharaji. Abu 'Ubaid reports from al Laith and Ibn Abi Shaibah from al Shabi and 'Ikrimah that kharaj and 'ushr must not be combined on the same land.174

Da farko, Ibn Mas'ud ya ruwaito daga Manzon Allah ﷺ cewa: "Ba za a karɓi 'ushr da kharaj tare a kan filin Musulmi ɗaya ba."175

Hujjojin malamai mafi yawa suna da bayyanannu kuma masu ƙarfi, duka a ingancinsu da kuma abin da suke nunawa. Malaman Hanafiyya ba za su iya kalubalantarsu ba, kuma sassaucin zakka da suka gabatar ba a karɓe shi ba. Ibn al-Mubarak, bayan ya duba wannan hujja, ya ce: "Shin za mu bar abin da Allah ya ce saboda abin da Abu Hanifah ya ce?" Malaman mafi yawa sun karyata hujjar Hanafiyya kamar haka:

The arguments given by the majority of jurists are clear cut and strong, both in their authenticity and their indication. The Hanafites cannot challenge them, and the waiver of zakah they suggest is not accepted. Ibn al Mubarak, after looking at this evidence, comments, "Should we leave what God says for what Abu Hanifah says?" The majority of scholars disprove the argument of the Hanafites as follows:

Da farko, maganar "Ushr da kharaj ba za a haɗa su ba" a cewar al-Nawawi karya ce kuma an yi ittifaqi cewa ba ta da inganci (da'ifa). A cikin isnadinta, Yahya bin 'Anbasah ya kaɗaita riwayarta daga Abu Hanifah daga Hammad daga Ibrahim daga 'Alqamah daga Ibn Mas'ud daga Annabi ﷺ. Al-Baihaqi ya ce wannan magana an riwaito ta daga Abu Hanifah daga Hammad daga Ibrahim a matsayin maganar Ibrahim da kansa. Yahya ya yi kuskure ya danganta ta ga Annabi ﷺ. Yahya an san shi a fili da rauni, domin yana danganta maganganun ƙarya ga mutane amintattu. Al-Suyuti a cikin al-La'ali ya nakalto daga Ibn Hibban da Ibn 'Adiy cewa: "Wannan magana karya ce, wadda Yahya ya riwaito, kuma shi maƙaryaci ne."183

Firstly, the saying "Ushr and kharaj must not be combined" is according to al Nawawi, false and unanimously graded weak. In its chain, Yahya bin 'Anbasah singly narrates from Abu Hanifah from Hammad from Ibrahim from 'Alqamah from Ibn Mas'ud from the Prophet (p). Al Baihaqi says this saying is narrated by Abu Hanifah from Hammad from Ibrahim as being Ibrahim's own statement. Yahya mistakenly connects it to the Prophet. Yahya is openly known as weak, because he attributes to trustworthy individuals false sayings. Al Suyuti in al La'ali quotes Ibn Habban and Ibn 'Adiy, "This saying is false, narrated by Yahya, who is a liar."183

Na biyu, al-Nawawi ya ce game da hadisin Abu Hurairah wanda ya fara da cewa, "Iraq za ta hana . . . ," "Akwai fassarori guda biyu sanannu game da wannan magana, wato cewa mutanen za su zama Musulmi, don haka jizyah za ta kau, ko kuma cewa za a sami masifu da wahala mai yawa har mutane su ki biyan haƙƙoƙin da aka wajabta a kansu. Wannan magana ba ta nufin rashin wajabcin 'ushr ba, domin tana magana ne game da zakkar da ake biya a kan zinariya da azurfa. Idan tana nufin kawar da 'ushr, to dole ne kuma ta nufi kawar da dukan zakka."184

Ka duba taswirar duniyar Musulunci a yau domin ganin abin da ya faru da yankunan Khawarij a Masar, Siriya, Iraki, da sauran wurare. Shin har yanzu suna Khawarij ne?

Let us look at a map of the Muslim world today to see what has happened to kharaji lands in Egypt, Syria, Iraq, etc. Are they still kharaji?

Yawancin malamai na Hanafiyya na baya sun bayyana cewa filayen Sham da Masar ba su ƙara zama na kharaji ba, saboda bayan mutuwar masu mallakarsu an mayar da waɗannan filaye zuwa baitul-mali, kuma duk sayarwar da aka yi ta baitul-malin jiha tana cikakke kuma ta ƙarshe, ba tare da kharaji ba.190 Saboda haka, idan aka kawar da kharaji, to 'ushr ya wajaba a matsayin zakka a kan noman Musulmi. Harajin dukiya na filaye a kan ƙasar noma shi ne al'adar dukkan ƙasashen zamani, ko filin ya kasance na 'ushri ko na kharaji. Saboda haka, mafita kawai da ta dace ita ce a sanya 'ushr a kan dukkan filayen da Musulmi suke mallaka idan amfanin ƙasar ya kai nisab, baya ga harajin dukiya da ake karɓa a kan dukkan filaye.

Many late Hanafite jurists declare that the lands of Syria and Egypt are no longer kharaji, because upon the deaths of their owners those lands were returned to the treasury, and any selling that took place by the state treasury is complete and final, without kharaj.190 Accordingly, if kharaj is eliminated, 'ushr is obligated as the zakah on Muslim agriculture. Real estate taxes on agricultural land are the common practice of all modern states, regardless of whether the land is 'ushri or kharaji. Consequently, the only suitable solution is to impose 'ushr on all land owned by Muslims if the output reaches nisab, in addition to the real estate tax levied on all lands.

Dr. Ahmad Thabit Awaidah ya ce: "Ya kamata mu koma ga bambancin da Musulmi suka yi tsakanin kudin shiga daga noma da kudin shiga daga dukiyar gidaje da filaye, lokacin da suka raba kharaj da zakka. Wannan bambanci shi ne tushen bambancin da ake yi a yau tsakanin tushen kudin shiga a haraji. Kasashe da yawa a yau suna da haraji a kan kudin shiga daga dukiyar gidaje da filaye wanda ya bambanta da harajin da ake yi a kan kudin shiga daga noma. Yawancin malamai na fiqhu suna ganin cewa kharaj haraji ne a kan kudin shiga daga filaye, yayin da zakkar amfanin gona kamar haraji ce a kan kudin shiga daga noma. Musulmin da ke noma a filin da wani wanda ba Musulmi ba ne ya mallaka, dole ne ya biya zakka a kan amfanin gonarsa, baya ga kharaj da mai filin ya biya. Haka kuma, Musulmin da ya mallaki filin kharaj kuma yake noma shi, dole ne ya biya 'ushr tare da kharaj."191

Dr. Ahmad Thabit Awaidah says "We are supposed to refer to the distinction Muslims made between agricultural income and real estate income when they separated kharaj from zakah. This distinction constitutes the base for the contemporary distinction of the source of income in taxation. Many countries today have taxes on real estate income different from the taxes on agricultural income. The majority of jurists consider kharaj a tax on the real estate income, while zakah on crops is like a tax on the agricultural income. A Muslim who farms land owned by a non-Muslim must pay zakah on his output, in addition to kharaj paid by the owner. By the same token, a Muslim who owns and farms kharaj land must pay 'ushr as well as kharaj."191

Bayan an karyata shaidun Hanafawa da kuma goyon bayan ra'ayin mafi yawan malamai, marigayi Shaikh Mahmud Shaltut da Muhammad al Sayes sun rubuta cewa: "Idan muka lura cewa 'ushr wajibi ne na addini a kan Musulmi, kuma kharaj wajibi ne da aka kafa ta hanyar ijtihadi don biyan bukatun al'ummar Musulmi, to za mu fahimci hakkin gwamnati na sanya haraji a kan Musulmi da wadanda ba Musulmi ba, domin biyan bukatun jama'a, baya ga abin da Allah ya wajabta a kan Musulmi. Karbar kharaj ba ya nufin kubuta daga zakka, wacce Alkur'ani da Sunna suka wajabta."192

After disproving the evidence of the Hanafites and supporting the majority's view, the late Shaikh Mahmud Shaltut and Muhammad al Sayes write, "Once we note that 'ushr is a religious obligation on Muslims and kharaj is an obligation by ijtihad created to finance the needs of the Muslim community, we can understand the state's right to impose taxes on Muslims and non-Muslims in order to satisfy public needs, in addition to what God imposed on Muslims. The levying of kharaj does not mean an exemption from zakah, which is obligated by Qur'an and Sunnah."192