Wannan babin yana bayani ne game da tantance nisab na kowane nau'in dukiya da ake karɓar zakka a kanta, wato adadin da ake karɓar zakka a kansa idan abubuwan sun kai nisab. Haka kuma yana bayani ne game da tantance adadin da ya wajaba a kan wani abu, wato a kan kansa da kuma yawansa. Zai ambaci abubuwan da malamai suka amince da su da waɗanda suka sabani a kansu ga kowane nau'i, ko an amince ko an sabawa. Za mu raba bayanin zuwa sassa. Sashe na farko yana kan zinariya da azurfa. Na biyu yana kan raƙumi. Na uku yana kan tumaki. Na huɗu yana kan shanu. Na biyar yana kan amfanin gona. Na shida yana kan kayan ciniki.

/6This chapter deals with the identification of the nisab of each category of wealth on which zakat is levied, and that is the quantity on which zakat is charged for those 7items reaching the nisab. It also deals with the identification of the amount due on an item, that is, on itself and its quantity mention those things that they agreed upon and those over which they differed for each of the species, whether agreed upon or disputed. We will divide the discussion into sections. The first section is about gold and silver. The second is about camels. The third is about sheep. The fourth is about cows. The fifth is about crops. The sixth is about goods.

Sun amince cewa adadin azurfa wanda ake karɓar zakka a kansa shi ne awƙiya biyar [auns], saboda hadisin Annabi (ﷺ) mai inganci, inda ya ce: "Babu sadaka a cikin abin da ya gaza awƙiya biyar na azurfa." Sun saɓa game da sharadin nisab ga ma'adanai banda azurfa, da kuma adadin da ya wajaba a kansu. Awƙiya, a ra'ayinsu, daidai take da dirhami biyar da nauyi. Sun amince cewa adadin da ya wajaba a kan wannan shi ne kashi ɗaya cikin huɗu na kashi ɗaya cikin goma. Haka abin yake ga zinariya, wato zakka ita ce kashi ɗaya cikin arba'in. Wannan yana kasancewa muddin suna cikin yanayin da ba su fita daga zama ma'adanai ba.

They agreed that the quantity of silver on which zakat is levied is five awqiya [ounces], because of the authentic saying of of the Prophet (God’s peace and blessings be upon him), “There is no sadaqa in what is less than five awqiya [ounces] of silver”. They disagreed about the stipulation of a nisab for minerals other than silver, and also about the amount due on them. An awqiya, in their view, was equal to five dirhams by weight. They agreed that the amount due on this is one-fourth of a tenth. This applies to gold as well, that is, zakat is one- fortieth. This is so as long as they are in a state when they do not cease to be minerals.

A cikin wannan maudu'i sun saɓa wa juna a kan abubuwa biyar: na farko, nisabin zinariya; na biyu, shin waqs yana shafar su, watau shin babu ƙarin zakka idan adadin ya ƙaru fiye da nisabi; na uku, shin za a iya ƙara nau'i ɗaya zuwa wani don dalilan zakka, har a ɗauke su a matsayin nau'i mai zaman kansa, watau a lokacin ƙayyade nisabi, ko kuwa nau'i biyu ne daban; na huɗu, shin sharaɗin nisabi shi ne ya kasance mallakin mutum ɗaya guda ba biyu ba; na biyar, la'akari da nisabi ga ma'adanai, hawlinsu, da adadin da ake biya a kansu.

Under this topic they disagreed over five points: first, the nisab for gold; second, does waqs apply to them, that is, is there no increase in zakat with an increase in an amount above the nisab'™ third, can one category be added to another for purposes of zakat so that they are considered as an independent category, that is, at the time of the fixation of the nisab, or are they two separate categories; fourth, is it a condition for the nisab that there be a single owner for it and not two; and fifth, the consideration of the nisab for minerals, their hawl, and the amount due on them.

Batun farko ya shafi sabanin da suka yi game da nisabin zinare. Yawancin malaman fiqhu sun tabbatar da cewa za a fitar da zakka a kan dinare ashirin a nauyi, kamar yadda ake fitar da ita a kan dirhami dari biyu. Wannan ra'ayin Malik, al-Shafi'i, Abu Hanifa, almajiran su, Ahmad, da wata kungiya daga cikin malaman fiqhu na yankuna ne. Wata kungiya ta malamai, ciki har da al-Hasan ibn Abi al-Hasan al-Basri da yawancin almajiran Dawud ibn Ali, sun yi ra'ayin cewa babu abin da za a biya a kan zinare sai an kai adadin dinare arba'in, kuma a cikin haka adadin da ake bi shi ne kashi daya bisa hudu na goma, wato dinare daya. Kungiya ta uku ta ce babu zakka a kan zinare sai darajar kasuwarsa ta kai dirhami dari biyu, ko kuma ta kasance da wannan darajar. Idan ta kai wannan darajar, to a kanta ake fitar da kashi daya bisa hudu na goma, ko nauyinta ya kai dinare ashirin ko ya gaza ko ya zarce. Wannan ya shafi adadin da ya gaza dinare arba'in, amma idan ya kai dinare arba'in, to nauyinsa ne za a lissafa, ba darajarsa a dirhami ko farashin kasuwarsa ko kimarsa ba.

The first issue deals with their disagreement over the nisab of gold. The majority of the jurists maintain that zakat is to be levied on twenty dinars by weight as it would be in two hundred dirhams. This is the opinion of Malik, al- Shafi i, Abu HanTfa, their c disciples, Ahmad, and a group of the jurists of the provinces. A group of jurists, including al-Hasan ibn AbT al-Hasan al-BasrT and most of the disciples of Dawud ibn A1T, held that there is nothing to be paid C on gold until it reaches an amount of forty dinars, and in that the amount due is one-fourth of a tenth - one dinar. A third group said that there is no zakat on gold until its market rate equals two hundred dirhams™ or it has that value. If it reaches that value one-fourth of a tenth is due on it, whether its weight is twenty dinars or less or more. This applies to an amount that is less than forty dinars, but when it reaches an amount of forty dinars its own weight is to be taken into account and not its value in dirhams or its market rate or value.

Dalilin sabanin da ke tsakaninsu game da nisabin zinare shi ne, babu wani abu da aka tabbatar daga Annabi (tsira da amincin Allah su tabbata a gare shi) game da shi, kamar yadda aka tabbatar da nisabin azurfa. Hadisin da aka ruwaito daga al-Hasan ibn cUmara ta hanyar CA1T cewa Annabi (tsira da amincin Allah su tabbata a gare shi) ya ce, "Ku fitar da zakkar zinare a [ƙimar] rabin dinari na kowane dinari ashirin" ba, a cewar mafi yawan malamai, hadisi ne da za a iya aiki da shi ba, saboda shi hadisi ne guda ɗaya kawai wanda al-Hasan ibn cUmara shi kaɗai ya ruwaito. Waɗanda ba su ɗauki wannan hadisin a matsayin ingantacce ba sun dogara ne da ijma'i, wato yarjejeniyarsu kan wajabcin zakka a kan dinari arba'in. Malik kuwa, ya dogara ne da aikin al'ummar Madina (ʿamal), shi ya sa ya ce a cikin al-Muwaɗɗa': "Sunnar da babu sabani a tsakaninmu a kanta ita ce zakka tana wajaba a kan dinari ashirin kamar yadda take wajaba a kan dirhami ɗari biyu." Waɗanda suka tabbatar da cewa zakka tana wajaba a kan abin da ya gaza arba'in sun yi haka ne bisa dirhami. Tun da zinare da azurfa dukansu, a ganinsu, nau'i ɗaya ne, sai suka ɗauki azurfa a matsayin tushe, saboda an tabbatar da nassi ingantacce a kanta. Don haka suka tabbatar da cewa darajar zinare tana dogara ne ga darajar azurfa ta fuskar ƙima, ba bisa ma'auni ba. Wannan yana aiki ne idan babu ijma'i. Bugu da ƙari, a wasu hadisai kalmomin sun zo da cewa, "Babu sadaka a cikin ƙasa da auns biyar na riqa," kuma an ce kalmar riqa tana nufin duka zinare da azurfa.

Sun sabawa kan abin da ya wuce darajar nisabi (na zinariya da azurfa). Mafi yawan malamai sun tabbatar da cewa nauyin da ya wuce dirhami dari biyu za a auna shi a daidai gwargwado, wato kashi ɗaya cikin huɗu na kashi ɗaya cikin goma. Waɗanda suka riƙe wannan ra'ayi sun haɗa da Al-Shafi'i, Abu Yusuf da Muhammad, almajiran Abu Hanifa, Ahmad ibn Hanbal, da wasu ƙungiyar malamai. Wata ƙungiyar malamai, galibinsu daga Iraƙi, sun tabbatar da cewa babu wani abu da ake bayarwa a kan abin da ya wuce dirhami dari biyu har sai abin da ya wuce ya kai adadin dirhami arba'in. Idan ya kai adadin dirhami arba'in, to ana bayar da kashi ɗaya cikin huɗu na kashi ɗaya cikin goma a kansa, wato dirhami ɗaya. Wannan shi ne ra'ayin Abu Hanifa, Zufar, da wata ƙungiya daga cikin almajiransu.

They disagreed over what is in excess of the value of the nisab (of gold and silver). The majority maintained that the weight in excess of two hundred dirhams is to be assessed in the same ratio, that is, one-fourth of a tenth. Those who upheld this opinion include al-ShafiT, Abu Yusuf and Muhammad, the disciples of Abu HanTfa, Ahmad ibn Hanbal, and a group of jurists. Another group of jurists, mostly from Iraq, maintained that there is nothing due on what is in excess of two hundred dirhams until the excess reaches an amount of forty dirhams. If it does reach an amount of forty dirhams, one-fourth of a tenth is due on it, which is one dirham. This was the opinion of Abu HanTfa, Zufar, and a group from among their disciples.

Sababin sabani shi ne jayayyarsu game da ingancin hadisin al-Hasan ibn Umara, da rikicin dalilin khitab da ke cikinsa da kuma yadda suka yi ta jujjuyawa tsakanin tushe biyu a wannan batu, kowannensu yana dauke da hukunci daban, wadannan tushe kuwa su ne dabbobi da hatsi. Al-Hasan ibn Umara ya ruwaito hadisinsa daga Abu Ishaq, daga Asim ibn Dumra, daga Ali, daga Annabi ﷺ, cewa: "Na yafe sadaka a kan dawakai da bayi, amma ku biya a kan zinariya da azurfa a kan kashi daya cikin dari na daya cikin hudu na kowane dirhami dari biyu, wato dirhami biyar, da kuma rabin dinari ga kowane dinari ashirin. Babu wani abu da ake bin dirhami dari biyu har sai shekara ta wuce a kansu, sannan a kansu akwai dirhami biyar, kuma abin da ya wuce haka, akwai dirhami daya a kowane dirhami arba'in, da kuma dinari daya ga kowane dinari hudu fiye da dinari ashirin na farko, har sai abin da ya wuce ya kai dinari arba'in, sannan akwai dinari daya ga kowane dinari arba'in, kuma akwai rabin dinari da dirhami ga kowane dinari ashirin da hudu." Dalilin khitab da ya saba masa ya samo asali ne daga maganar Annabi ﷺ cewa: "Babu sadaka a kan abin da ya gaza da awaki biyar na azurfa," domin ma'anarsa ita ce abin da ya wuce haka yana cikin sadaka. Game da jujjuyawarsu tsakanin tushe biyun, wato dabbobi da hatsi, nassin game da waqs an kafa shi ne ga dabbobi, kuma sun yarda cewa babu waqs a hatsi. Wadanda suka dauki zinariya da azurfa a matsayin kamar dabbobi sun ce waqs na aiki a cikinsu, yayin da wadanda suka dauke su kamar hatsi sun ce babu waqs a cikinsu.

Batun na uku ya shafi haɗa zinariya da azurfa domin dalilin zakka. A cewar Malik, Abu Hanifa, da wata ƙungiya ta malaman fiqhu, ana iya ƙara dirhami a kan juna, kuma idan an kai nisabi ta hanyar haɗa su, zakka za ta wajaba a kansu. Al-Shafi'i, Abu Thawr, da Dawud kuwa sun ce ba a haɗa zinariya da azurfa, haka nan ba a haɗa azurfa da zinariya.

The third issue deals with the adding of gold to silver for purposes of zakat. According to Malik, Abu HanTfa, and a group of jurists dirhams may be added to and if the nisab is attained by combining them becomes due on it. Al-ShafiT, Abu Thawr, and Dawud said that gold is not to be added to silver nor is silver to be added to gold.

Dalilin sabanin su ya samo asali ne daga ko ana karbar zakka a kan kowane ɗaya daga cikin waɗannan nau'ikan saboda wani dalili da yake cikin kowannensu, ko kuma saboda wani dalili na bai ɗaya da ya haɗa dukansu, wanda shi ne, kamar yadda malaman fiqhu suka ce, sifar cewa su ne tushen jari (kuɗi) da kuma ma'aunin kimanta abubuwan amfani. Waɗanda suka ce abin la'akari a kowannensu shi ne ainihin abin da yake cikinsa, saboda shi ne nisabi ga kowannensu ya bambanta, sun ce waɗannan nau'ikan biyu ne daban, kamar yadda yake a game da shanu da tumaki, don haka ba za a ƙara ɗaya a kan ɗayan ba. Waɗanda suka ce abin la'akari a cikinsu sifar bai ɗaya da muka ambata ce, sun halatta a ƙara wani nau'i a kan wani. Da alama ya kamata a yi la'akari da bambance-bambancen saboda bambancin hukunce-hukunce, dangane da yadda sunaye suka bambanta da kuma yadda kayayyakin kansu suka bambanta, duk da cewa manufar samun riba tana ba da tushe guda, kuma wannan shi ne abin da Malik (Allah ya yi masa rahama) ya la'akari da shi a wannan batu, haka kuma a batun riba. Waɗanda suka halatta a haɗa nau'ikan tare sun sha bamban a kan siffanta yadda ake ƙara. Malik ya ce ana haɗa su ne bisa ƙayyadadden farashin kuɗi, kuma ana yin haka ta hanyar canza dinari ɗaya zuwa dirhami goma, kamar yadda ya riga ya faɗa a baya. Saboda haka, mutumin da yake da dinari goma da dirhami ɗari, wajibi ne ya biya zakka a kan duka biyun, a ra'ayinsa. Ya halatta a canza ɗaya daga cikinsu zuwa ɗayan. Wasu malaman fiqhu daga cikinsu sun ce ana yin ƙarawar ne bisa darajar kuɗin a lokacin zakka. Saboda haka, idan mutum yana da dirhami ɗari da mithqali tara masu darajar dirhami ɗari, wajibi ne ya biya zakka a kansu. Idan kuma mutum yana da dirhami ɗari waɗanda suka yi daidai da mithqali goma sha ɗaya, kuma yana da mithqali tara, to shi ma wajibi ne ya biya zakka a kansu. Wa waɗanda suka riƙe wannan ra'ayi sun haɗa da Abu Hanifa, kuma al-Thawri ya bayyana irin wannan ra'ayi, sai dai shi ya fi son a yi taka tsantsan saboda mabukata, wato wajen amfani da daraja ko ƙayyadaddun farashi (na musaya) don ƙarawa. Wasu daga cikin malaman fiqhu sun tabbatar da cewa nau'in da yawansa ya ƙasa ya kamata a canza shi (a musayar darajarsa) a ƙara shi zuwa nau'in da yawansa ya fi, amma nau'in da yawansa ya fi ba za a ƙara shi zuwa nau'in da yawansa ya ƙasa ba. Wasu malaman fiqhu kuma sun ce koyaushe dinare ne ake canzawa a ƙara su bisa daraja, ko sun fi dirhami yawa ko sun ƙasa, kuma ba a ƙara dirhami zuwa dinare ba, domin dirhami ne tushe, dinare kuwa suna dogara a kansu, don babu wata hadisi ko ijma'i da aka kafa game da dinare sai sun kai adadin arba'in. Wasu kuma sun ce idan mutum yana da nisab a nau'i ɗaya, to sai a ƙara masa ɗayan nau'in, ko ya ƙasa ko ya fi. Ba su yi ƙoƙarin cika nisab ta hanyar ƙari ba idan babu wanda ya kai nisab shi kaɗai.

Malik da Abu Hanifa sun ce abokan hulda biyu ba su da wajibci su biya zakka daban-daban har sai kowannensu ya mallaki nisabi. Al-Shafi'i kuwa ya ce dukiyar da aka hada tana da hukuncin mutum guda. Dalilin sabanin ya samo asali ne daga ittifakin malamai a kan maganar Annabi (tsira da aminci su tabbata a gare shi), "Babu sadaka a kan azurfa da ta gaza auqiyya biyar". Ana iya fahimtar daga wannan cewa wannan hukunci yana aiki ne idan mai mallaka guda ne, kuma ana iya fahimtar cewa hukuncin yana aiki a kanta idan mallakar mutum daya ce ko fiye da daya, sai dai tunda manufar sanya nisabi ita ce sauki daga nauyi, ana ganin ya zama wajibi nisabin ya kasance ga mai mallaka guda. Wannan fassara ce mafi kyau, Allah ne mafi sani. Al-Shafi'i kuwa, da alama ya dauke ta a matsayin kama da hada jari biyu, amma ingancin hada jari a shari'a domin zakka ba a yarda da shi ba baki daya, kamar yadda za a zo kansa daga baya.

According to Malik and Abu HanTfa, two partners are not under an obligation to pay zakat individually until each one of them possesses the nisab. According to al-ShafiT, combined wealth has the hukm of a single individual.The reason for disagreement stems from the consensus upon the saying of the Prophet (God’s peace and blessings be upon him), “There is no sadaqa on less that five awqiya (ounces) of silver”. It is possible to understand from this that this is its hukm when there is one owner, and it is also possible to understand that this hukm applies to it when it is owned by one or more, except that as the purpose of the stipulation of nisab is relief from burden it is deemed necessary this nisab be for one owner. This is a better interpretation, Allah knows best. Al-Shafi T, it c appears held it to be similar to the mixing of the two capitals,197 but the effectiveness (in law) of mixing the capitals for purposes of zakat is not agreed upon, as will be coming up later.

هذا يتعلق باختلافهم في اعتبار النصاب في المعادن (على شكل خامات) ومقدار الواجب فيها. فقد اعتبر مالك والشافعي النصاب في المعادن. والخلاف بينهما أن مالكًا لم يشترط مرور سنة عليها، أما الشافعي فاشترط ذلك، كما سنناقشه في الفصل الرابع. وكذلك لم يختلف قولهما في أن الواجب فيها هو ربع العشر. أما أبو حنيفة فلم يشترط نصابًا في المعادن ولا مرور سنة، وقال إن الواجب فيها هو الخمس. وسبب الخلاف هو: هل يدخل لفظ "الرِّكاز" (الكنز) المعادنَ أيضًا؟ فقد ورد عن النبي (صلى الله عليه وسلم) أنه قال: "وفي الرِّكاز الخُمُس". وقد روى أشهب عن مالك أن المعادن التي توجد دون عمل تُعامَل معاملة الرِّكاز، وأن فيها الخمس. ويرجع سبب اختلافهم في هذا إلى "دلالة اللفظ"، وهي أساس الخلافات الشائعة التي ذكرناها.

This relates to their disagreement about consideration of the nisab in minerals (in the form of ore) and the amount due on them. Malik and al-Shafi<T did take the nisab into account in the case of minerals. The disagreement between the two is that Malik did not stipulate the passage of one year for them, while al-Shafi T did stipulate c that, as we will discuss in the fourth chapter. Likewise, their views did not differ on the point that the amount due on them is one- fourth of a tenth. Abu HanTfa did' not stipulate a nisab in minerals nor the passage of a year. He said that the amount due is a fifth. The reason for disagreement is whether the term rikdz (treasure) includes minerals as well. The Prophet (God’s peace and blessings be upon him) is reported to have said, “In the treasure-trove there is a fifth”. Ashhab has related from Malik that minerals found without effort are treated as rikdz and it is in these that there is a fifth. The reason for their disagreement over this derives from “the connotation of a word” (dalalat al-lafz), which is a basis for the common disputes that we have mentioned.

Malaman Musulunci sun yarda cewa a kan kowane raƙumi biyar akwai tunkiya, har zuwa ashirin da huɗu. Idan raƙuma ashirin da biyar ne, zakkar da ya wajaba ita ce ɗan rago ɗan shekara ɗaya (makhad) har zuwa raƙuma talatin da biyar, amma idan ba a samu makhad ba, zakkar da ya wajaba ita ce ɗan labun namiji (ibn labun). Idan adadin raƙuma talatin da shida ne, zakkar da ya wajaba ita ce ’yar labun (bint labun) har zuwa raƙuma arba'in da biyar. Idan raƙuma arba'in da shida ne, zakkar tana kan hiqqa har zuwa sittin. Idan raƙuma sittin da ɗaya ne, zakkar da ya wajaba ita ce jadha‘ har zuwa raƙuma saba'in da biyar. Idan raƙuma saba'in da shida ne, zakkar da ya wajaba ita ce labun guda biyu har zuwa casa'in. Idan raƙuma casa'in da ɗaya ne, zakkar da ya wajaba ita ce hiqqa guda biyu har zuwa raƙuma ɗari da ashirin. Duk wannan an tsara shi ne saboda yana cikin littafin sadaqa da Annabi ﷺ ya shimfiɗa, wanda Abubakar da Umar suka bi bayan sa.

The Muslim jurists agreed that on every five camels there is a sheep, up to twenty-four. If there are twenty-five camels the zakat due is one makhad up to .thirty-five camels, but if a Wnr makhad is not available the zakdt due is one ibn labun male. If the number of camels is thirty-six the zakdt due is one bint labun up to forty-five camels. When the camels are forty-six the zakat is on hiqqa up to sixty. If the camels are sixty-one the zakdt due is one jadha^ up to seventy-five camels. If the camels are seventy-six the zakdt due is two labun up to ninety. When the camels are ninety-one the zakdt due is two hiqqas up to one hundred and twenty camels. All this is prescribed because it is established in the book of sadaqa laid down by the Prophet (God’s peace and blessings be upon him), and which was followed after him by Abu Bakr and TJmar.

Sun yi sabani a kan wasu batutuwa. Daga cikinsu akwai: batun adadin raƙuma fiye da ɗari da ashirin; hukuncin idan babu raƙumi na shekarun da ake buƙata alhali mutum yana da wanda ya girme shi ko wanda ya ƙanƙanta da shi; da kuma tambayar ko ana karɓar zakkar ƙananan raƙuma sosai, kuma idan ana karɓa to me ake bayarwa?

They disagreed about it on certain points. These include: the issue of the number of camels over one hundred and twenty; the hukm in the case of lack of a camel of the required age when the person possesses one that is older than it or one that is younger; and the question whether zakat is levied on very young camels, and if it is then what is due?

Wannan yana da alaƙa da sabanin da suka yi game da rakuma fiye da ɗari da ashirin. Malik ya ce idan sun wuce ɗari da ashirin, mai karɓar zakka yana da zaɓi tsakanin karɓar bint labuna uku ko hiqqa biyu, har zuwa rakuma ɗari da talatin; a wannan yanayin za a bayar da hiqqa ɗaya da bint labuna biyu. Ibn al-Qasim, daga cikin almajiransa, ya ce dole ne a biya bint labuna uku ba tare da zaɓi ba, har sai adadin ya kai rakuma ɗari da tamanin, sannan abin da ake buƙata shi ne hiqqa ɗaya da bint labuna biyu. Wannan kuma shi ne ra'ayin al-Shafi'i. Abd al-Malik ibn al-Majishun, ɗaya daga cikin almajiran Malik, ya ce mai karɓar zakka zai karɓi hiqqa biyu kawai ba tare da zaɓi ba, har zuwa rakuma ɗari da talatin.

This relates to their disagreement about camels in excess of one hundred and twenty. Malik said that if they exceed one hundred and twenty the collector has the choice of acquiring three bint labuns or two hiqqas up to one hundred and thirty camels, in which case there will be one hiqqa and two bint labuns, Ibn al-Qasim, from among his disciples, said that he is to pay three bint labuns without a choice till the total is one hundred and eighty camels when the required payment is one hiqqa and two bint labuns. This was also al-Shafi^s opinion. Abd al-Malik c ibn al-Majishun, one of the disciples of Malik, said that the official collector is to take only two hiqqas without having a choice, up to one hundred and thirty camels.

Al-Kufiyyun, Abu Hanifa, his companions, and al-Thawri, said that if the camels exceed one hundred and twenty, the assessment of what is due begins afresh. This means that in their view there is one sheep due for every five camels. If the total number of camels is one hundred and twenty-five, the zakat due is two hiqqas and a sheep: the two hiqqas are due on the one hundred and twenty, and the sheep on the five camels. If the total reaches one hundred and thirty, there are two hiqqas and two sheep due on them. If it is one hundred and thirty-five, the zakat due is two hiqqas and three sheep, up to one hundred and forty, in which case there will be four sheep and two hiqqas up to one hundred and forty-five. If the figure of one hundred and forty-five is reached, the zakat is two hiqqas and one bint makhad: the two hiqqas are for one hundred and twenty camels, and the bint makhad for the twenty-five (excess) camels, as was the case in the initial assessment, and this continues up to one hundred and fifty camels. If the total reaches that figure, there are three hiqqas due on it. If the figure exceeds one hundred and fifty, the assessment reverts to the initial ratios until the figure reaches two hundred camels, in which case the zakat will be four hiqqas, when it reverts to the initial assessment again. The jurists other than the Kufians agreed that for whatever exceeds one hundred and thirty there is one bint labun for every forty and one hiqqa for every fifty. The reason for their disagreement over whether to revert the assessment to the original or not arises from the conflict of traditions on the issue. It is established in the book of sadaqa that the Prophet ﷺ said: "In a number exceeding one hundred and twenty, for every forty there is one bint labun, and for every fifty a hiqqa." Ana ruwaito ta hanyar Abu Bakr ibn Amr ibn Hazm daga mahaifinsa daga kakansa daga Annabi (rahamar Allah da amincinsa su tabbata a gare shi) cewa ya sa a rubuta littafin sadaqa, kuma yana cewa, "Idan raƙuma sun wuce ɗari da ashirin, to wajibi ya sake farawa". Mafi yawan malamai sun fi son hadisi na farko saboda ya fi inganci. Malaman Kufa kuwa sun yanke shawarar fifita hadisin Amr ibn Hazm, domin an tabbatar da ingancinsa ta hanyar ruwayoyin Aisha da Ibn Mas'ud. Sun ce bai dace irin wannan abu ya zama wani abu face hujja ba, domin irin wannan abu ba za a iya bayyana shi ta hanyar qiyasi (ra'ayi) ba.

هذه المسألة تتعلق بحالة ما إذا لم يوجد بين الإبل جمل من السن المطلوب، وكان لدى المزكي إبل أكبر من ذلك السن أو أصغر منه. قال مالك إنه يلزمه أن يشتري جملًا من ذلك السن. وقالت طائفة من الفقهاء إنه يخرج الإبل التي عنده مع دفع عشرين درهمًا إن كان سن الإبل التي عنده أقل (من السن المقرر)، أو له أن يعطي شاتين. وإن كان سن الإبل التي عنده أكبر، فإن جامع الصدقة يدفع له إما عشرين درهمًا أو شاتين. وهذا ثابت في كتاب الصدقة، فلا فائدة في الجدال حوله. ولعل هذا الحديث لم يبلغ مالكًا. واعتمد الشافعي وأبو ثور رأيهما على هذا الحديث. وقال أبو حنيفة إن الواجب دفع القيمة، وذلك بناءً على أصله في تقدير القيم في الزكاة. وقالت طائفة أخرى من الفقهاء إنه يخرج الإبل التي عنده ويعدّل قيمة الفرق.

This issue deals with the case when a camel of the right age is not available among the camels, but the assessee has camels of an age that is either higher or is lower. Malik said that he is to be obliged to buy a camel of that age. A group of jurists said that he is to deliver the camel that he possesses along with a payment of twenty dirhams if the age of the camel that he has is less (than the prescribed age), or he may give two sheep. If the age of the camel that he has is greater, the collector of the sadaqa is to pay him either twenty dirhams or two sheep. This is established in the book of sadaqa, so there is no purpose in arguing over it. Perhaps this tradition did not reach Malik. Al-ShaficT and Abu Thawr based their opinions on this tradition. Abu HanTfa said that the obligation is to pay the value, and this on the basis of his principle of assessing values for the purpose of zakat. Another group of jurists said that he is to deliver the camel that he has and adjust the value of the difference.

Batun na uku shi ne ko ana biyan zakat a kan raƙuma ƙanana sosai, kuma idan ana biya to menene wajibcin. Wasu malaman fiqihu sun ce ana biyan zakat a kansu, yayin da wasu suka ce ba a biyan.

The third issue is whether zakat is levied on very young camels, and if it is due then what is the liability? A group of jurists said that zakat is levied on them, while another group said that it is not.

Dalilin sabanin su ya samo asali ne daga ko kalmar da ake amfani da ita ga jinsin raƙuma ta hada da ƙananan raƙuma masu shayarwa. Waɗanda suka tabbatar da cewa babu zakka a kansu, waɗanda kuwa su ne Abu Hanifa da wasu malaman fiqihu na Kufa, sun dogara ne da hadisin Suwayd ibn Ghafala, wanda ya ce: "Mai karɓar zakka wanda Annabi ﷺ ya naɗa ya zo wurinmu, sai na zauna tare da shi, sai na ji yana cewa: 'Umurnina shi ne kada in karɓi ɗaya daga cikin ƙananan raƙuma masu shayarwa, kuma kada in haɗa abubuwan da suka bambanta, ko in raba abubuwan da aka haɗa.'" Ya ce: "Wani mutum ya zo masa da raƙumi mai kumburin baya (kawmu), amma ya ƙi karɓarsa." Wasu daga cikin waɗanda suka wajabta zakka a kan ƙananan raƙuma sun ce: wajibi ne mai dukiyar ya sayi raƙumin da ya dace da shekarun da ake bukata a kansa. Wasu kuwa sun ce: yana iya fitar da ɗaya daga cikinsu, wannan kuma ya fi kusa da qiyas. Sun yi sabani a haka ɗin kan 'yan maruƙan shanu da 'yan awaki.

The reason for their disagreement arises from whether the term used for the species includes very young camels. Those who maintained that there is no zakat on them, and these are Abu HanTfa and a group of jurists from Kufa, argued on the basis of the tradition of Suwayd ibn Ghafla, who said, “The collector appointed by the Prophet (God’s peace and blessings be upon him) came over to us and I sat with him when I heard him say, ‘It is my mandate that I do not take one of the suckling baby camels and that I do not combine distinctive categories nor do I separate combined things? He [Suwayd] said, ‘A man came up to him with a camel with a mounting hump (kawmd?), but he refused to accept it’”. Some of those who made zakat obligatory on young camels said that he is to be obliged to buy a camel of the right age due on them, while others said he may take one out of them, which is closer to analogy. They disagreed in the same way over calves and kids.

Jumhur (yawancin) malamai sun tabbatar da cewa a kan kowace saniya talatin ana bayar da zakka a cikin tabi'i (ɗan shekara ɗaya), kuma a kan kowace arba'in ana bayar da musinna (ɗan shekara biyu). Wasu malamai sun ce a kan kowace saniya goma ana bayar da akuya ɗaya, kuma wannan doka tana aiki har zuwa talatin, wanda a kan su ake bayar da tabi'i ɗaya. An ce idan adadin ya kai ashirin da biyar, za a bayar da saniya ɗaya a kansu har zuwa saba'in da biyar, kuma idan ta wuce haka, ana bayar da saniya biyu. Idan adadin ya kai dari da ashirin, to a kan kowace arba'in ana bayar da saniya ɗaya, kuma wannan an riwaito shi daga Sa'id ibn al-Musayyab. Malamai sun sabawa juna game da adadin da ke tsakanin arba'in da sittin. Malik, al-Shafi'i, Ahmad, al-Thawri, da wata ƙungiya ta malamai sun tabbatar da cewa babu abin da ake bayarwa a kan saniyoyin da suka wuce arba'in har sai adadin ya kai sittin. Idan adadin ya kai sittin, za a bayar da tabi'i guda biyu a kansu har zuwa saba'in. A saba'in akwai musinna ɗaya da tabi'i ɗaya har zuwa tamanin. A tamanin akwai musinna biyu har zuwa casa'in. A casa'in akwai tabi'i uku har zuwa ɗari. A ɗari akwai tabi'i biyu da musinna ɗaya, kuma haka ake ci gaba da yi ga duk abin da ya wuce haka. Don haka, a kowace talatin akwai tabi'i ɗaya, kuma a kowace arba'in akwai musinna ɗaya.

The majority of the jurists maintain that for every thirty cows zakat in the form of a one-year-old cow (tab?) is due and for every forty cows a two-year- old cow (musinna). A group of jurists said that for every ten cows one sheep is due, and this rate applies to up to thirty for which a one-year-old cow is due. It is said that when the number reaches twenty-five there is one cow due on them up to seventy-five, and two cows are due when they exceed this number. If the number reaches one hundred and twenty, then, for every forty one cow is due, and this is related from SacTd ibn al-Musayyab. The jurists differed over the number between forty and sixty. Malik, al-ShaficT, Ahmad, al- Thawff, and a group of jurists held that there is nothing due on the cows that exceed forty until the number reaches sixty. If the number reaches sixty there are two one-year-old cows for them up to seventy. At seventy there is one two- year-old cow and one one-year-old cow up to eighty. At eighty there are two two-year-old cows up to ninety. At ninety there are three one-year-old cows up to one hundred. At hundred there are two one-year-old cows and one two- year-old cow and so on for whatever goes beyond that. Thus, for every thirty there is a one-year-old cow and for every forty a two-year-old cow.

Dalilin sabani game da nisab ya samo asali ne daga gaskiyar cewa hadisin Mu'adh ba a yarda da ingancinsa ba, saboda haka al-Bukhari ko Muslim ba su rubuta shi ba. Dalilin sabani tsakanin malaman fiqhu na yankuna game da waqs a cikin shanu shi ne cewa an ruwaito a cikin wannan hadisin na Mu'adh cewa ya dakatar da hukunci a batun waqs, kuma ya ce zai yanke hukunci bayan ya tambayi Annabi ﷺ. Amma sa'ad da ya je wurinsa, sai ya ga cewa ya rasu. Tun da babu nassi a cikin wannan, sai aka nemi hukunci ta hanyar kiyasi. Waɗanda suka yi kiyasi bisa raƙuma da tumaki ba su ga wani abu da ya wajaba a waqs ba, yayin da waɗanda suka riƙe cewa ka'idar waqs ita ce wajabcin zakka, sai dai idan an keɓe shi daga gare ta da wata hujja, sun ga cewa dole ne a ce babu waqs a cikin shanu, domin babu wata hujja daga ijma'i ko wata majiya.

Sun yarda a kan wannan batu cewa a game da tumakin da ake kiwo a kan ciyawar fili (kyauta), za a bayar da tunkiya guda idan adadinsu ya kai arba'in, har zuwa dari da ashirin. Game da abin da ya wuce dari da ashirin, za a bayar da tumaki biyu har zuwa adadin dari biyu. Idan adadin ya wuce dari biyu, za a bayar da tumaki uku har zuwa dari uku, kuma idan ya wuce dari uku, to, ga kowane dari na tumaki akwai tunkiya guda. Wannan ita ce ra'ayin mafi yawan malamai, sai dai al-Hasan ibn Salih, wanda ya ce idan adadin tumaki ya kai dari uku da daya, to, za a bayar da tumaki hudu, kuma idan adadin ya kai dari hudu da daya, to, za a bayar da tumaki biyar. An rawaito wannan ra'ayi daga Mansur daga Ibrahim. Hadisai ingantattu da aka rawaito daga littafin sadaqa suna goyon bayan ra'ayin mafi yawan malamai.

They agreed under this topic that for sheep reared on (free) grazing one sheep is due if the number reaches forty sheep, up to one hundred and twenty. For the excess over one hundred and twenty there are two sheep up to a number of two hundred. If the number exceeds two hundred, three sheep are due up to three hundred, and if it exceeds three hundred, then, for every hundred sheep there is one sheep. This is the opinion of the majority, except al-Hasan ibn Salih, who said that if the number of sheep reaches three hundred and one the number of sheep due on them are four, and if the number is four hundred and one, five sheep are due on them. This opinion has been related from Mansur from Ibrahim. The authentic traditions related from the book of sadaqa support the opinion of the majority.

Sun amince cewa awaki za a hada su da tumaki, amma sun sabani game da nau'i (jinsi) wanda mai karɓar zakka zai karɓi zakka daga gare shi. Malik ya ce, zai karɓi zakka daga nau'in da yake da yawan dabbobi, idan kuma daidai suke, to mai karɓar zakka yana da zaɓi. Abu Hanifa ya ce, idan nau'ikan sun bambanta, to ana ba mai karɓar zakka zaɓi. Al-Shafi'i kuwa ya ce, ya kamata ya karɓi dabbobi masu matsakaicin inganci daga nau'ikan daban-daban, saboda ra'ayin da aka ruwaito daga 'Umar (Allah ya yarda da shi) cewa: "Mu kan kimanta su ga ƙananan raguna da makiyayi ke kiwo, amma ba mu karɓar su, haka nan ba mu karɓar tumakin da ake kiwo don ci, ko waɗanda suka haifi ɗiya ko kuma waɗanda ke shirin haihuwa, ko raguna maza. Muna karɓar tumakin da suka kai watanni shida da waɗanda suka kai shekara ɗaya ko biyu." Wannan yana tabbatar da daidaito tsakanin zaɓi da matsakaicin inganci.

They agreed that goats are to be combined with sheep, but they differed about the category (species) from which the collector is to take zakat. Malik said that he is to take the zakat from the category which has the greater number (of animals), and if they are equal the collector has a choice. Abu HanTfa said that if the categories differ the collector is given a choice. Al- Shafi i c said that he is to take average quality animals from the different categories because of an opinion related from ‘Umar (God be pleased with him) that “we assess them for young lambs that are tended by the shepherd, but we do not take them, nor do we take sheep fattened for consumption, nor those that have given birth to offspring or those about to do so, nor the rams. We do take sheep that are.six months and those that are one or two-year-old”. This ensures a balance between choice and an average quality.

Sun yarda cewa wajibcin zakka a kan amfanin gonar da ruwan sama ke shayarwa shi ne ushr (ɗaya bisa goma), yayin da zakkar amfanin gonar da ake ban ruwa a kanta ita ce rabin ushr, kamar yadda aka tabbatar daga Annabi ﷺ. Sun yi sabani game da sharaɗin nisab a wannan nau'in zakkar dukiya. Mafiya rinjaye sun yanke hukuncin cewa a sanya nisab a cikinta, wanda aka ce shi ne awsuq guda biyar. Wasq ɗaya yana daidai da sa'i sittin bisa ijma'i, sa'i ɗaya kuma yana daidai da mudd huɗu, bisa ga mudd ɗin da Annabi ﷺ ya yi amfani da shi. Mafiya rinjaye sun ce mudd ɗin da ya yi amfani da shi shi ne rati ɗaya da kashi ɗaya bisa uku na rati, wanda ya ɗan fi wanda ake amfani da shi a Baghdad. Wannan shi ne abin da Abu Yusuf ya amince da shi lokacin da Malik ya matsa masa, bisa ga ra'ayin malaman Iraƙi da shaidar malaman Madina a kan hakan. Abu Hanifa yana cewa game da mudd cewa yana daidai da rati biyu, kuma game da sa'i cewa yana daidai da rati takwas. Abu Hanifa ya kuma ce babu nisab ga amfanin gona da 'ya'yan itatuwa.

They agreed that the obligation of zakat for crops of rain-fed-land is one-tenth ( ushr), while z the zakat for crops of irrigated land is one-half of one-tenth, as this has been established from the Prophet (God’s peace and blessings be upon him). They disagreed about the stipulation of a nisdb for this category of zakat- wealth. The majority decided to impose a nisab in it, which was held to be five awsuq. One wasq is equal to sixty saS by consensus, and one sdS is equal to four mudd, in accordance with the mudd used by the Prophet (God’s peace and blessings be upon him). The majority maintain that the mudd used by him is one and one-third roti (rati), which, is slightly more than the one used in Baghdad. This is what was conceded by Abu Yusuf when he was confronted by Malik on the basis of the opinion of the jurists of Iraq and the testimony of the jurists of Medina about it. Abu HanTfa used to say about the mudd that it is equal to two rotis, and about the s& that it is equal to eight rotis. Abu HanTfa also said that there is no nisdb for crops and fruits.

Dalilin sabanin su ya samo asali ne daga rikici tsakanin ma'ana gabaɗaya da ma'ana ta musamman. Ma'ana gabaɗaya tana cikin faɗin Annabi (tsira da aminci da albarka su tabbata a gare shi), "Abin da ruwan sama ke shayarwa yana da zakka ta goma, abin da ake shayarwa da ruwa daga kayan aikin ɗan adam yana da rabin zakka ta goma." Ma'ana ta musamman kuwa tana cikin faɗin Annabi ﷺ, "Babu sadaka a cikin abin da bai kai awsuq biyar ba." Dukkan hadisan biyu ingantattu ne. Waɗanda suka ce a fassara ma'ana gabaɗaya ta hanyar ta musamman, sun ce akwai nisabi, kuma wannan ra'ayi ne sananne. Wasu malaman fiqihu kuwa sun ce ma'anonin biyu suna karo da juna a nan, domin ba a san wanne ne aka saukar da shi a baya ba ko a gaba ba. A ganinsu ta musamman na iya soke gabaɗaya, gabaɗaya kuma na iya soke ta musamman, kuma duk abin da za a iya aiki da shi yana iya a soke shi, ko dai a soke wani sashi ne ko a soke gaba ɗaya. Waɗannan malamai sa'ad da suka fifita ma'ana gabaɗaya, sun ce babu nisabi. Fassarar gabaɗaya ta hanyar ta musamman da mafi yawan malamai suka yi, a ra'ayina, tana cikin nau'in fifita ma'ana ta musamman a kan gabaɗaya a wannan sashi da suka yi karo da juna, domin ma'ana gabaɗaya a bayyane take, ta musamman kuwa a bayyane take sosai. Don haka ku yi tunani a kan wannan, domin wannan shi ne dalilin da mafi yawan malamai suka kawar da shi ta hanyar cewa gabaɗaya ana fassara ta ta hanyar ta musamman, alhali kuwa ba haka lamarin yake ba. Rikici tsakaninsu yana nan, sai dai idan ta musamman ta biyo bayan gabaɗaya nan take, a wannan yanayi zai zama keɓewa. Duk da haka, akwai rauni a hujjar Abu Hanifa game da (rashin) nisab bisa ga ma'anar gama-gari, domin hadisin nan an sanya shi ne a matsayin nassi mai bayyana adadin zakkar da ake bayarwa (ba a matsayin nassi da ke kafa doka ta farko ba).

Sun yarda cewa za a iya ƙara wani nau'i na hatsi mai kyau a cikin hatsi mai ƙaramin daraja, kuma za a karɓi zakka daga dukkan hatsin a daidai gwargwadon adadin kowane nau'i, wato daga mai kyau da kuma mara kyau. Idan 'ya'yan itace suna da ingancin daban-daban, to za a karɓi zakka daga matsakaicin ingancin.

They agreed that one category of good grain may be added199 to a lower category of grain, and zakat is to be taken from the whole in proportion to the quantity of each, that is, from the good as well as the bad quality grain. If fruit is of different quality, the zakat is to be taken from the average quality.

Sun sabawa game da ƙara nau'ukan lentil daban-daban da juna, da kuma ƙara alkama da sha'ir da tsantsar alkama. Malik ya ce, nau'in lentil daban-daban ana ɗaukarsu a matsayin rukuni ɗaya, haka ma alkama, sha'ir, da tsantsar alkama. Al-Shafi'i, Abu Hanifa, Ahmad, da wata ƙungiya ta malaman fiqhu sun ce, lentil ya ƙunshi nau'uka daban-daban, bisa ga sunayensu, kuma ba a ƙara wani nau'i a kan wani don lissafin nisab. Haka nan, alkama, sha'ir, da tsantsar alkama nau'uka uku ne daban-daban, kuma ba a ƙara ɗayansu a kan ɗayan don cika nisab.

They disagreed about the addition of lentil of different quality one to the other and about the addition of wheat and barley and wheat extract. Malik said that lentil of different quality is to be seen as one category, as are wheat, barley, and wheat extract. Al-ShaficT, Abu HanTfa, Ahmad, and a group of jurists said that lentil comprises different categories, in accordance with their names, and one category is not to be added to another for the calculation of the nisdb. Similarly, wheat, barley, and wheat extract are three different categories, and one of these is not to be added to the other for the completion of the nisdb.

Sabanin da ke tsakanin malamai ya samo asali ne daga ko ana la'akari da manufar amfanin da ake samu ne ko kuma da sunayen jinsi na gama-gari. Wadanda suka tabbatar da cewa ana la'akari da sunayen gama-gari sun ce idan sunayensu sun bambanta, to nau'o'i daban-daban ne. Wadanda suka tabbatar da cewa ana la'akari da amfanin gama-gari sun ce muddin amfanin da ake samu iri daya ne, to suna cikin nau'i daya, ko da kuwa sunayensu sun bambanta. Kowace kungiya ta nemi ta tabbatar da mazhabarta ta hanyar kidaya misalan da shari'a ta bayar, wato kungiya daya ta yi hujja da ra'ayinta bisa abubuwan da shari'a ta yi la'akari da sunayen nau'o'i a cikinsu, yayin da dayar ta nemi goyon baya daga wadanda aka ba amfani muhimmanci a cikinsu. Ga alama shari'a ta fi nuna shaida ga la'akari da sunaye fiye da amfanin gama-gari a fannin zakka, duk da cewa dukkan la'akari biyu suna nan a cikin shari'a, kuma Allah ne mafi sani.

The reason for disagreement is whether consideration is to be given to the common benefit that is to be derived or to the common names. Those who maintained that common names are to be taken into account said that they are different categories if their names differ. Those who maintained that the common benefit is to be taken into account said that as long the benefit to be derived is the same, they form one category, even if the names are different. Each group sought to affirm its rule by an empirical counting of the cases provided in the law, that is, one group argued for its opinion on the basis of things in which the law has taken into account the names of categories, while the other sought support from those in which the benefits have been given importance. It appears that the law bears testimony to the consideration of names more than it does for the common benefit for purposes of zakat, though both considerations are present in the law, Allah knows best.

Wannan batu ya shafi lissafin nisab ta hanyar ƙiyasi ba tare da amfani da ma'auni ba. Yawancin malaman fiqhu sun tabbatar da halascin ƙiyasi a game da dabino da inabi, idan sun fara nuna, saboda buƙatar sakin su don cinyewa ga masu su tun suna da danshi (sabo). Dawud ya ce babu ƙiyasi, sai dai a game da dabino kawai. Abu Hanifa da almajiran sa biyu sun ce ƙiyasi bai inganta ba, kuma ya rataya ga mai dukiya ya bayar da ɗaya cikin goma na amfanin gona, ko ya zarce yawan da aka ƙiyasta ko ya gaza. Dalilin rashin jituwarsu yana fitowa ne daga sabanin da suke yi game da halascin ƙiyasi, saboda karo tsakanin ƙa'idojin shari'a da hadisai da aka ruwaito a kan batun. Hadisin da yawancin malamai suka dogara da shi shi ne wanda aka ruwaito cewa "Manzon Allah (ṣallallahu alaihi wa sallam) ya kan aika Abdullahi ɗan Rawaha da wasu zuwa Khaibar don su ƙiyasta amfanin dabino." Ƙa'idojin da suka saɓa wa wannan kuwa su ne cewa dogaro da ƙiyasi yana cikin nau'in muzabana, wato sayar da 'ya'yan itace a kan bishiya a musanya da wani 'ya'yan itace da aka auna, haka kuma domin yana nufin sayar da dabino da suka nuna da sabon dabino tare da jinkiri, al'amuran da ke kawo haramci saboda yawan ƙari da jinkiri, waɗanda dukansu tushe ne na riba. Malaman Kufa sun yi la'akari da wannan tare da cewa ƙiyasin mutanen Khaibar ba domin zakka ba ne, don ba su wajaba su biya zakka ba, sai suka ce ya yiwu ƙiyasin ya kasance domin sanin adadin dabinon da zai kasance ga kowace ƙungiyar mutane.

This issue relates to the calculation of the nisdb by estimation and accepting it without using a measure. The majority of the jurists uphold the permission of estimation in the case of dates and grapes, when they have begun to ripen, because of the necessity of releasing them for consumption to the owners when they are still moist (fresh). Dawud said that there is to be no estimation, except in the case of dates. Abu Hamfa and his two disciples said that estimation is invalid and it is up to the owner of the wealth to render one-tenth of the yield, whether it is in excess of the estimated amount or less. The reason for their disagreement comes from their dispute about the permissibility of estimation because of the conflict between the principles and the traditions reported on the issue. The tradition laid down on this is the one relied upon by the majority, in which it is related “that the Messenger of Allah (God’s peace and blessings be upon him) used to send cAbd Allah ibn Rawaha and others to Khaybar to estimate the yield of dates”. The principles that oppose this are that relying on estimation belongs to the category of (the forbidden) muzdbana^ which is the sale of fruit on trees in exchange for other measured fruit, and also because it amounts to the sale of ripe dates with fresh dates with a delay, circumstances which introduce a proscription on account of excess and delay, both of which are the bases of riba. When the jurists of Kufa took this into account along with the fact that the estimation in the case of the people of Khaybar was not for the purpose of zakat for they were not obliged to pay zakaty said that it is possible that it was an estimate to know the quantity of dates that would be available to each group of people.

Malik da Abu Hanifa sun ce duk wanda ya ci daga 'ya'yan itacensa ko daga amfanin gonarsa kafin girbi, za a lissafa abin da ya ci a kansa domin zakka. Al-Shafi'i kuwa ya ce ba a lissafa hakan a kansa ba, kuma mai kimantawa zai ware wani sashe da mai gonar da iyalansa za su iya ci.

Malik and Abu HanTfa said that the person who consumes from his fruit or from his crops before harvest is to be held accountable for the amount consumed for purposes of zakat. Al-ShafiT said that this is not to be included against him and the estimator is to set aside a part that may be consumed by the owner and his family.

Dalilin sabani ya samo asali ne daga rikicin wata hadisi da abin da ke cikin Alkur'ani, haka kuma da kiyasi. Sunna a cikin wannan ita ce abin da Sahl ibn Abi Hathma ya ruwaito, cewa: "Manzon Allah ﷺ ya aika Abu Hathma a matsayin mai kimantawa. Wani mutum ya zo daga baya ya ce: 'Ya Manzon Allah, Abu Hathma ya bar mini abin da ya wuce kima.' Manzon Allah ﷺ ya ce: 'Dan kawunka ya yi imani cewa ya bar maka abin da ya wuce kima?' Sai ya ce: 'Ya Manzon Allah, na bar masa adadin da iyalansa za su raba, adadin da zai ciyar da mabukata da shi, da adadin da iska za ta barnatar.' Sai ya ce: 'Dan kawunka ya bar maka abin da ya wuce kima, kuma ya yi maka adalci.'" An kuma ruwaito cewa Manzon Allah ﷺ ya ce: "Idan kana kimantawa, ka bar kashi daya bisa uku, idan ba za ka iya ba, to ka bar kashi daya bisa hudu." An ruwaito daga Jabir cewa Manzon Allah ﷺ ya ce: "Ku yi sassauci wajen kimantawa, domin dukiya (gonar 'ya'yan itace) tana dauke da 'ariyya, akila (tsuntsaye da kwari da ke cin 'ya'yan itace), wasiyya (hakkokin da suka shafi wasiyyoyi), hakkin ma'aikata da wakilai, da da'awar da ake yi a kan 'ya'yan itacen." Ayar Alkur'ani da ka iya bayyana kamar tana sabawa wannan hadisi da kiyasi ita ce maganar Maɗaukaki: "Ku ci daga 'ya'yanta idan ta yi 'ya'ya, kuma ku biya hakkinta a ranar girbi." Kiyasin da ke fitowa daga nan shi ne cewa dukiya ce wacce ake wajabta wa zakka, kuma tushen hakan shi ne abin da ya rage bayan amfani.

The reason for disagreement arises from the conflict of a tradition with what is in the Qur’an and also with analogy. The sunna in this is in what is related by Sahl ibn AbT Hathma “that the Prophet (God’s peace and blessings be upon him) sent Abu Hathma as an estimator. A man later came and said, ‘O Messenger of Allah, Abu Hathma has left me an excess.’ The Messenger of Allah (God’s peace and blessings be upon him) said, ‘The son of your uncle believes that you have left him an excess?’ He said, ‘O Messenger of Allah, I left him an amount that will be given out by his family, an amount from which he will feed the needy, and an amount that will be wasted by the wind.’ He said, ‘The son of your uncle has left you an excess and has done justice to you’”. It has also been related that the Messenger of Allah (God’s peace and blessings be upon him) said, “When you make an estimate leave a third, and if you cannot do that, then, leave a fourth”. It is related from Jabir that the Messenger of Allah (God’s peace and blessings be upon him) said, “Be lenient in estimation, as the wealth (orchard) contains the 'ariyya, the akila (birds and insects consuming fruit), the wasiyya (rights pertaining to bequests), the right of workers and the deputies, and the claims that are made on the fruit”. The text of the Qur’an that may appear to conflict with this tradition and analogy, are the words of. the Exalted, “Eat ye of the fruit thereof when it fruiteth, and pay the due thereof upon the harvest day”.200 The analogy (from this) is that it is wealth that is liable to zakat and the basis for this is the remaining wealth (after consumption).

Nisab na kaya, bisa ga ra'ayin waɗanda suka riƙe shi, ana ƙayyade shi ne ta hanyar kayan da aka mallaka domin sayarwa, musamman abin da ake riƙewa kafin a biya zakka. Nisab ɗin a gare su yana kan kayan kasuwanci, domin su ne ke wakiltar darajar abubuwan amfani da kuma jari. Haka kuma hawl (shekara ɗaya ta wucewa) ga kaya, bisa ga ra'ayin waɗanda suka sanya zakka a kan kaya. Malik ya ce idan mutum ya sayar da kaya, yana da wajibcin biyan zakka sau ɗaya a shekara, kamar yadda yake a bashi. Wannan ya shafi 'yan kasuwa waɗanda ke rubuta lokutan sayen kayansu. Sai kuma 'yan kasuwa waɗanda ba sa rubuta lokutan abin da suke sayarwa da saye, waɗanda ake kira da kalmar mudir (ɗan kasuwa mai aiki kamar mai shago). Hukuncin a ra'ayin Malik shi ne: idan shekara ɗaya ta wuce tun lokacin fara kasuwancinsu, sai su ƙayyade darajar kayan da suke riƙe (kayan ciniki). A ciki kuma a ƙara darajar abubuwan da suka mallaka (kadarori) da dukiyarsu ta fuskar basussukan da suke fatan a biya su (kuɗin da ake bin su), idan ba su da irin waɗannan basussuka da suke bin su (kuɗin da suke bin wasu). Wannan ra'ayi ya bambanta da ra'ayinsa game da mudir. Idan jimillar duk abin da suke mallaka ta kai nisab, sai su biya zakka a kansa, ko a cikin shekarar sun iya mayar da wani abu zuwa kuɗi mai ruwa (tsabar kuɗi), ko kuma irin wannan canjin ya kai nisab. Wannan ita ce riwayar Ibn al-Majishun daga Malik. Ibn al-Qasim ya ruwaito daga gare shi cewa idan ba shi da kuɗi mai ruwa (tsabar kuɗi) kuma yana kasuwanci da kaya (musayar kaya da kaya), to babu abin da za a biya a kan kayan.

The nisab for goods, according to the opinion of those who uphold it, is constituted by the goods acquired for sale especially what is held prior to the payment of zakat. The nisab for them is based on the commodities as it is these that represent the value of consumable things and the capital. Likewise, the hawl (passage of a year) for goods, according to those who imposed zakat on goods. Malik said that if a person sells goods he is liable for zakat once a year, as is the case with debts. This is for traders who record the timings for the purchase of their goods. The traders who do not record the timings for what they sell and buy, and who are referred to by the term mudir (the active trader like the shopkeeper). The hukm in Malik’s view is that when a period of one year passes from the time of the commencement of their trade they should determine the value of the goods they hold (inventories). To this is added the value of the things they possess (assets) and their wealth in terms of loans they hope will be repaid (accounts receivable), that is, if they do not have similar debts that they owe (accounts payable), and this is different from his opinion about the mudir. If the sum of all this that they possess reaches the nisab they are to pay zakat on it, whether during the year they were able to convert a thing to liquid assets (cash) or whether such conversion amounted to the nisab. This is the narration of Ibn al-Majishun from Malik. Ibn al-Qasim has related from him that if he does noLhave liquid assets (cash) and he trades with goods (barter), there is nothing to be paid on the goods.