إذا كانت الخيل سائمة ذكورا وإناثا فصاحبها بالخيار : إن شاء أعطى عن كل فرس دينارا وإن شاء قومها وأعطى عن كل مائتي درهم خمسة دراهم
When horses are free-grazing, male (stallions) and female (mares), and one year passes over them, then their owner has a choice:
1. If he wants, he may give one dinar for every horse [as zakāh], or
2. If he wishes, he may value them and pay five dirhams for every two hundred dirhams [of the total value] ie. 2.5% of the total value.
وليس في ذكورها منفردة زكاة وقال أبو يوسف و محمد : لا زكاة في الخيل
According to Abū Ḥanīfah, may Allah have mercy on him, there is no zakāh on the males of them alone, but Abū Yūsuf and Muḥammad, may Allah have mercy on them, said that there is no zakāh on horses.
ولا في شيء من البغال والحمير إلا أن تكون للتجارة
There is nothing [payable as zakāh] on mules and donkeys unless they are for trade.
وليس في الفصلان والحملان والعجاجيل صدقة عند أبي حنيفة ومحمد إلا أن يكون معها كبار وقال أبو يوسف فيها واحدة منها
According to Abū Ḥanīfah and Muḥammad, may Allah have mercy on them, there is no zakāh on young camels, young sheep and young cattle, unless there are older ones with them, but Abū Yūsuf, may Allah have mercy on him, said that it is obligatory [to give] one of those [young].
ومن وجب عليه سن فلم توجد عنده أخذ المصدق أعلى منها ورد الفضل أو أخذ دونها وأخذ الفضل
Upon whomsoever a two-year old male calf is obligatory and it is not available, the ṣadaqah-official is to take a superior [animal] than that and return the excess [to the owner], or he may take an inferior [animal than that] and take the excess.
ويجوز دفع القيم في الزكاة
It is permitted to pay the value in zakāh.
وليس في العوامل والعلوفة صدقة
There is no zakāh on work-animals, pack-animals and stall-fed animals.
ولا يأخذ المصدق خيار المال ولا رذالته ويأخذ الوسط منه
The ṣadaqah-official167 is not to take the best of the wealth [of animals] nor the worst of it; he is to take the average [animals].
ومن كان له نصاب فاستفاد في أثناء الحول من جنسه ضمه إلى ماله وزكاه به
Whoever possesses the niṣāb [of animals] and derives benefit from the same species throughout the year, is to add it to his wealth [of animals] and pay zakāh on it [all].
والسائمة هي : التي تكتفي بالرعي في أكثر حولها فإن علفها نصف الحول أو أكثر فلا زكاة فيها
The sā’imah is that [animal] which is sufficed by grazing most of the year. When one stall-feeds it for half the year or more, there is no zakāh on it.
والزكاة عند أبي حنيفة و أبي يوسف في النصاب دون العفو وقال محمد : فيهما وإذا هلك المال بعد وجوب الزكاة سقطت
According to Abū Ḥanīfah and Abū Yūsuf, may Allah have mercy on them, zakāh is due on the [complete] niṣāb [only] and not [on] the excess, but Muḥammad and Zufar, may Allah have mercy on them, said that it is obligatory on them both.
The fruits of this ikhtilāf is manifest in the following example:
Person A has 80 sheep. 40 of them are destroyed, leaving only 40 sheep.
[Reminder that 1 sheep is due as zakāh for the owner of 40-120 sheep]
According to Imām Abū Ḥanīfah and Imām Abū Yūsuf, may Allāh ﷻ have mercy on them, person A will need to pay 1 sheep as zakāh. This is because according to them, the zakāh was due on the nisab only ie. 40 sheep and therefore even though the extra 40 were destroyed, as the nisāb is still found, 1 sheep will be due as zakāh.
According to Imām Muḥammad and Imām Zufar, may Allah have mercy on them, person A will need to pay the value of half a sheep in zakāh. This is because according to them, zakāh was due on the full 80 sheep, therefore when 40 were destroyed they need to pay half of the zakāh due.
فإن قدم الزكاة على الحول وهو مالك للنصاب جاز
If zakāh is paid in advance before the year [has passed], and one is the owner of the niṣāb, then it is valid.
