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], i.e. 2.5% of the total value.
وليس في ذكورها منفردة زكاة وقال أبو يوسف و محمد : لا زكاة في الخيل
According to Imām Abū Ḥanīfah, may Allāh have mercy on him, there is no zakāh on the males of them alone; but Imām Abū Yūsuf and Imām Muḥammad, may Allāh 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 Imām Abū Ḥanīfah and Imām Muḥammad, may Allāh have mercy on them, there is no zakāh on young camels, young sheep and young cattle, unless there are older ones with them; but Imām Abū Yūsuf, may Allāh 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-official 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 sāʾimah is that [animal] which is sufficed by grazing for 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 Imām Abū Ḥanīfah and Imām Abū Yūsuf, may Allāh have mercy on them, zakāh is due on the [complete] niṣāb [only] and not [on] the excess; but Imām Muḥammad and Imām Zufar, may Allāh have mercy on them, said that it is obligatory on them both.
The fruit of this ikhtilāf shows itself in the following case.
Person A has eighty sheep; forty are destroyed, leaving him with forty.
[A reminder that one sheep is due as zakāh for an owner of forty to one hundred and twenty sheep.]
For Imām Abū Ḥanīfah and Imām Abū Yūsuf, person A pays one sheep as zakāh. On their view zakāh was due on the niṣāb only (the forty); the surplus forty that perished did not bear zakāh, but the niṣāb remains, so one sheep is still due.
For Imām Muḥammad and Imām Zufar, person A pays the value of half a sheep. On their view zakāh was due on the full eighty; when forty were destroyed, half of the zakāh accordingly falls away.
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.
From Mukhtaṣar al-Qudūrī: the chapter on the ṣadaqah of cattle, covering the niṣāb of thirty, the tabīʿ and musinnah thresholds, and the disagreement between Imām Abū Ḥanīfah and his two companions on the increment beyond forty.
Al-Qudūrī opens Kitāb al-Buyūʿ with the linguistic and Sharʿī definitions of bayʿ, and proceeds through the pillars of ījāb and qabūl, the conditions of the majlis, and the rulings of measured and unmeasured exchanges.
From Mukhtaṣar al-Qudūrī: the chapter on zakāh of camels, beginning with the niṣāb of five and progressing through the thresholds of bint makhāḍ, bint labūn, ḥiqqah and jadhaʿah.
Extract from Badāʾiʿ al-Ṣanāʾiʿ by ʿAllāmah al-Kāsānī and Tuḥfat al-Fuqahāʾ by ʿAllāmah ʿAlāʾ al-Dīn al-Samarqandī summarising the key points on the topic of masḥ ʿalā al-khuffayn.
