Publisher's Synopsis
This historic book may have numerous typos and missing text. Purchasers can usually download a free scanned copy of the original book (without typos) from the publisher. Not indexed. Not illustrated. 1916 edition. Excerpt: ... Some remark that the foregoing difference in reality turns on the question as to when the year begins to run, not whether or not lambs pay zakat, since by the end of the year when zakat is due they cease to be "lambs ." Others, however, observe that the difference turns on the question of the continuation of the year, namely, if the sheep should bear young during the year and perish before its completion, whether or not their year continues with respect to their young. If, however, among the young there are grown-ups, be it only one, then both young and old are counted in reckoning up the nisab, although the young are not accepted for zakat, and if the nisab is complete the zakat h due. Thus, if there are 39 lambs and one grown-up sheep, the sheep is taken as zakat after the lapse of a year. But if the sheep dies after the completion of the year, then according to Abu Hanifah and Muhammad, the rest are exempt from zakat since it became due by virtue of the sheep, but according to Abu Yusuf there is due on them a zakat of 39/40 of a lamb.1 SECTION III The Zakat of Gold and Silver and the Articles of Trade * Some texts treat this section under the general caption of "zakat of commercial capital" (zakat al-mal) as distinguished from "zakat of sawdHm."* Other texts treat it under several captions, such as " zakat of gold and silver," or "zakat of gold" and "zakat of silver," and "zakat of articles of trade."* However, they all agree that the zakat of sawaim animals is a tax on the animals by reason of their physical identity ('ayn), while, on the contrary, the zakat of the articles of trade, and, according to the Hanifites only, also of gold and silver, is due by reason of their commercial value (qimah). Consequently in the articles of...
