Mishkat
al-Masabih
مشكاة المصابيح
Faith
كتاب الإيمان
Chapter 6b: Reliance on the Book and the Sunnah - Section 2
باب الاعتصام بالكتاب والسنة - الفصل الثاني
Mishkat al-Masabih 179
Abu Huraira reported Allah's Messenger ﷺ as saying, “In the times in which you are living, anyone who abandons a tenth of what he is commanded will perish; but a time is coming when anyone who does a tenth of what he is commanded will be safe.” Tirmidhi transmitted it.
وَعَنْ أَبِي هُرَيْرَةَ رَضِيَ اللَّهُ عَنْهُ قَالَ: قَالَ رَسُولُ اللَّهِ صَلَّى اللَّهُ عَلَيْهِ وَسَلَّمَ: «إِنَّكُم فِي زمَان تَرَكَ مِنْكُمْ عُشْرَ مَا أُمِرَ بِهِ هَلَكَ ثُمَّ يَأْتِي زَمَانٌ مَنْ عَمِلَ مِنْهُمْ بِعُشْرِ مَا أَمر بِهِ نجا» . رَوَاهُ التِّرْمِذِيّ
Chapter : Section 3
الفصل الثالث
Mishkat al-Masabih 1790
Abu Huraira said that when Abu Bakr was made the Prophet's successor after his death and infidelity arose among certain Arabs, ‘Umar b. al-Khattab asked Abu Bakr how he could fight with the people when Allah's Messenger ﷺ had said, “I have been commanded to fight with the people till they say there is no Allah but Allah, so whoever says so has protected his property and his person from me except for what is due from him, and his reckoning is left to Allah.” Abu Bakr replied, “I swear by Allah that I will certainly fight with those who make a distinction between prayer and zakat, for the zakat is what is due from property. I swear by Allah that if they were to refuse me a female kid which they used to pay to Allah's Messenger ﷺ I would fight with them over the refusal of it." ‘Umar then said, “I swear by Allah that I clearly saw Allah had made Abu Bakr feel justified in fighting, and I recognised that it was right." (Bukhari and Muslim).
عَنْ أَبِي هُرَيْرَةَ قَالَ: لَمَّا تُوُفِّيَ النَّبِيُّ صَلَّى اللَّهُ عَلَيْهِ وَسَلَّمَ وَاسْتُخْلِفَ أَبُو بَكْرٍ وَكَفَرَ مَنْ كَفَرَ مِنَ الْعَرَبِ قَالَ عُمَرُ: يَا أَبَا بَكْرٍ كَيْفَ تُقَاتِلُ النَّاسَ وَقَدْ قَالَ رَسُولُ اللَّهِ صَلَّى اللَّهُ عَلَيْهِ وَسَلَّمَ: " أُمِرْتُ أَنْ أُقَاتِلَ النَّاسَ حَتَّى يَقُولُوا: لَا إِلَهَ إِلَّا اللَّهُ فَمَنْ قَالَ: لَا إِلَهَ إِلَّا اللَّهُ عَصَمَ مِنِّي مَالَهُ وَنَفْسَهُ إِلَّا بِحَقِّهِ وَحِسَابُهُ على الله ". قَالَ أَبُو بَكْرٍ: وَاللَّهِ لَأُقَاتِلَنَّ مَنْ فَرَّقَ بَيْنَ الصَّلَاةِ وَالزَّكَاةِ فَإِنَّ الزَّكَاةَ حَقُّ الْمَالِ وَاللَّهِ لَوْ مَنَعُونِي عَنَاقًا كَانُوا يُؤَدُّونَهَا إِلَى رَسُولِ اللَّهِ صَلَّى اللَّهُ عَلَيْهِ وَسَلَّمَ لَقَاتَلْتُهُمْ عَلَى مَنْعِهَا. قَالَ عُمَرُ: فَوَاللَّهِ مَا هُوَ إِلَّا أَن رَأَيْت أَن قد شرح الله صَدْرَ أَبِي بَكْرٍ لِلْقِتَالِ فَعَرَفْتُ أَنَّهُ الْحَقُّ
Mishkat al-Masabih 1791
He reported Allah's Messenger ﷺ as saying, “The treasure of one of you on the day of resurrection will be a large bald snake from which he will flee, but it will keep following after him till he gives it his fingers to eat." Ahmad transmitted it.
وَعَنْ أَبِي هُرَيْرَةَ رَضِيَ اللَّهُ عَنْهُ قَالَ: قَالَ رَسُولُ اللَّهِ صَلَّى اللَّهُ عَلَيْهِ وَسَلَّمَ: «يَكُونُ كَنْزُ أَحَدِكُمْ يَوْمَ الْقِيَامَةِ شُجَاعًا أَقْرَعَ يَفِرُّ مِنْهُ صَاحِبُهُ وَهُوَ يَطْلُبُهُ حَتَّى يُلْقِمَهُ أَصَابِعه» . رَوَاهُ أَحْمد
Mishkat al-Masabih 1792
Ibn Mas'ud reported the Prophet (ﷺ) as saying, “No man will fail to pay the zakat on his property without Allah putting a large snake on his neck on the day of resurrection." He then recited to them the justification of it from Allah s Book, “Let not those who are niggardly with what Allah has given them from His bounty suppose…”* Tirmidhi, Nasa’i and Ibn Majah transmitted it. * Quran 3
180.وَعَنِ ابْنِ مَسْعُودٍ عَنِ النَّبِيِّ صَلَّى اللَّهُ عَلَيْهِ وَسَلَّمَ قَالَ: «مَا مِنْ رَجُلٍ لَا يُؤَدِّي زَكَاةَ مَالِهِ إِلَّا جَعَلَ اللَّهُ يَوْمَ الْقِيَامَةِ فِي عُنُقِهِ شُجَاعًا» ثُمَّ قَرَأَ عَلَيْنَا مِصْدَاقَهُ مِنْ كِتَابِ اللَّهِ: (وَلَا يَحْسَبَنَّ الَّذِينَ يبلخون بِمَا آتَاهُم الله من فَضله) الْآيَة. رَوَاهُ التِّرْمِذِيّ وَالنَّسَائِيّ وَابْن مَاجَه
Mishkat al-Masabih 1793
‘A’isha said she heard Allah's Messenger ﷺ say, “zakat is never mingled with any property without destroying it.” Shafi'i, Bukhari in his Ta’rikh, and al-Humaidi transmitted it, al-Humaidl adding He said, “Sadaqa will have been incumbent on you and you will not pay it, so what is forbidden will destroy what is lawful.” Those who hold that the zakat is connected with the property itself have used this as an argument. It is given thus in al-Muntaqa. Baihaqi transmitted in Shu’ab al-iman from Ahmad b. Hanbal with, his isnad to ‘A’isha, and Ahmad said “mingled” means that a man accepts zakat when he is opulent or rich, whereas it is only for the poor.
وَعَنْ عَائِشَةَ رَضِيَ اللَّهُ عَنْهَا قَالَتْ: سَمِعْتُ رَسُولَ اللَّهِ صَلَّى اللَّهُ عَلَيْهِ وَسَلَّمَ يَقُولُ: «مَا خَالَطَتِ الزَّكَاةُ مَالًا قَطُّ إِلَّا أَهْلَكَتْهُ» . رَوَاهُ الشَّافِعِيُّ وَالْبُخَارِيُّ فِي تَارِيخِهِ وَالْحُمَيْدِيُّ وَزَادَ قَالَ: يَكُونُ قَدْ وَجَبَ عَلَيْكَ صَدَقَةٌ فَلَا تُخْرِجْهَا فَيُهْلِكُ الْحَرَامُ الْحَلَالَ. وَقَدِ احْتَجَّ بِهِ من يرى تعلق الزَّكَاةِ بِالْعَيْنِ هَكَذَا فِي الْمُنْتَقَى وَرَوَى الْبَيْهَقِيُّ فِي شُعَبِ الْإِيمَانِ عَنْ أَحْمَدَ بْنِ حَنْبَلٍ بِإِسْنَادِهِ إِلَى عَائِشَةَ. وَقَالَ أَحْمَدُ فِي «خَالَطَتْ» : تَفْسِيرُهُ أَنَّ الرَّجُلَ يَأْخُذُ الزَّكَاةَ وَهُوَ مُوسِرٌ أَو غَنِي وَإِنَّمَا هِيَ للْفُقَرَاء
Chapter 2a: Property on which Zakat is Payable - Section 1
باب ما يجب فيه الزكاة - الفصل الأول
Mishkat al-Masabih 1794
Abu Sa'id al-Khudri reported Allah's Messenger ﷺ as saying, “No sadaqa is payable on less than five camel-loads (wasq) of dates, on less than five ounces of silver, and on less than five camels.” (Bukhari and Muslim.)
وَعَنْ أَبِي سَعِيدٍ الْخُدْرِيِّ قَالَ: قَالَ رَسُولُ اللَّهِ صَلَّى اللَّهُ عَلَيْهِ وَسَلَّمَ: «لَيْسَ فِيمَا دُونَ خَمْسَةِ أَوْسُقٍ مِنَ التَّمْرِ صَدَقَةٌ وَلَيْسَ فِيمَا دُونَ خَمْسِ أَوَاقٍ مِنَ الْوَرِقِ صَدَقَةٌ وَلَيْسَ فِيمَا دُونَ خَمْسِ ذَوْدٍ من الْإِبِل صَدَقَة»
Mishkat al-Masabih 1795
Abu Huraira reported Allah's Messenger ﷺ as saying, “No sadaqa is due from a Muslim on his slave or his horse.” In a version he said, “There is no sadaqa on his slave except that given at the breaking of the fast.” (Bukhari and Muslim.)
وَعَنْ أَبِي هُرَيْرَةَ رَضِيَ اللَّهُ عَنْهُ قَالَ: قَالَ رَسُولُ اللَّهِ صَلَّى اللَّهُ عَلَيْهِ وَسَلَّمَ: «لَيْسَ عَلَى الْمُسْلِمِ صَدَقَةٌ فِي عَبْدِهِ وَلَا فِي فَرَسِهِ» . وَفِي رِوَايَةٍ قَالَ: «لَيْسَ فِي عَبْدِهِ صَدَقَةٌ إِلَّا صَدَقَةُ الْفِطْرِ»
Mishkat al-Masabih 1796
Anas said that when Abu Bakr sent him to al-Bahrain he wrote him this letter
In the name of Allah, the Compassionate, the Merciful. This is the obligatory sadaqa which Allah's Messenger ﷺ imposed on the Muslims which Allah commanded him to impose. Those Muslims who are asked for the proper amount must give it, but those who are asked for more than that must not give it. For twenty-four camels or less, a sheep is to be given for every five. When they reach twenty-five to thirty-five, a she-camel in her second year is to be given. When they reach thirty-six to forty-five, a she-camel in her third year is to be given. When they reach forty-six to sixty, a she-camel in her fourth year which is ready to be covered by a stallion is to be given. When they reach sixty-one to seventy-five, a she-camel in her fifth year is to be given. When they reach seventy-six to ninety, two she-camels in their third year are to be given. When they reach ninety-one to a hundred and twenty, two she-camels in their fourth year which are ready to be covered by a stallion are to be given. When they exceed a hundred and twenty, a she-camel in her third year is to be given for every forty and a she-camel in her fourth year for every fifty. If anyone has only four camels, no sadaqa is payable on them unless their owner wishes, but when they reach five a sheep is payable on them. If anyone whose camels reach the number on which a she-camel in her fifth year is payable does not possess one but possesses one in her fourth year, that will be accepted from him along with two sheep if he can conveniently give them, or else twenty dirhams. If anyone whose camels reach the number on which a she-camel in her fourth year is payable does not possess one but possesses one in her fifth year, that will be accepted from him, and the collector must give him twenty dirhams or two sheep. If anyone whose camels reach the number on which a she-camel in her fourth year is payable possesses only one in her third year, that will be accepted from him along with two sheep or twenty dirhams. If any one whose camels reach the number on which a she-camel in her third year is payable possesses one in her fourth year, that will be accepted from him, and the collector must give him twenty dirhams or two sheep. If anyone whose camels reach the number on which a she-camel in her third year is payable does not possess one but possesses one in her second year, that will be accepted from him, and he must give along with it twenty dirhams or two sheep. If anyone whose camels reach the number on which a she-camel in her second year is payable does not possess one but possesses one in her third year, that will be accepted from him, and the collector must give him twenty dirhams or two sheep; but if he does not possess a she-camel in her second year as is required and possesses a male camel in its third year, that will be accepted from him and nothing extra is to be demanded along with it. Concerning the sadaqa on sheep which are pasturing, when they number from forty to a hundred and twenty, a sheep is to be given. On over a hundred and twenty up to two hundred two sheep are to be given. On over two hundred up to three hundred three sheep are to be given. If they exceed three hundred, a sheep is to be given for every hundred. If a man’s pasturing animals are one less than forty no sadaqa is due on them unless their owner wishes. An old sheep, one with a defect in the eye, or a male goat is not to be brought forth as sadaqa unless the collector is willing. Those which are in separate flocks are not to be brought together and those which are in one flock are not to be separated from fear of sadaqa. * Regarding what belongs to two partners, they can make claims for restitution from one another with equity. On dirhams a fortieth is payable, but if there are only a hundred and ninety nothing is payable unless their owner wishes. Bukhari transmitted it. * The principle is that there is to be no rearrangement either so that the collector may get more than he might, or the owner may give less than he might.وَعَن أنس بن مَالك: أَن أَبَا بكر رَضِي الله عَنهُ كَتَبَ لَهُ هَذَا الْكِتَابَ لَمَّا وَجَّهَهُ إِلَى الْبَحْرِينِ: بِسْمِ اللَّهِ الرَّحْمَنِ الرَّحِيمِ هَذِهِ فَرِيضَةُ الصَّدَقَةِ الَّتِي فَرَضَ رَسُولِ اللَّهِ صَلَّى اللَّهُ عَلَيْهِ وَسَلَّمَ عَلَى الْمُسْلِمِينَ وَالَّتِي أَمَرَ اللَّهُ عز وَجل بهَا رَسُوله فَمن سَأَلَهَا مِنَ الْمُسْلِمِينَ عَلَى وَجْهِهَا فَلْيُعْطِهَا وَمَنْ سُئِلَ فَوْقَهَا فَلَا يُعْطِ: فِي أَرْبَعٍ وَعِشْرِينَ مِنَ الْإِبِل فَمَا دونهَا خَمْسٍ شَاةٌ. فَإِذَا بَلَغَتْ خَمْسًا وَعِشْرِينَ إِلَى خَمْسٍ وَثَلَاثِينَ فَفِيهَا بِنْتُ مَخَاضٍ أُنْثَى فَإِذَا بلغت سِتا وَثَلَاثِينَ فَفِيهَا بنت لبون أُنْثَى. فَإِذا بلغت سِتَّة وَأَرْبَعين إِلَى سِتِّينَ فَفِيهَا حِقَّةٌ طَرُوقَةُ الْجَمَلِ فَإِذَا بَلَغَتْ وَاحِدَةً وَسِتِّينَ فَفِيهَا جَذَعَة. فَإِذا بلغت سِتا وَسبعين فَفِيهَا بِنْتَا لَبُونٍ. فَإِذَا بَلَغَتْ إِحْدَى وَتِسْعِينَ إِلَى عِشْرِينَ وَمِائَةٍ فَفِيهَا حِقَّتَانِ طَرُوقَتَا الْجَمَلِ. فَإِذَا زَادَتْ عَلَى عِشْرِينَ وَمِائَةٍ فَفِي كُلِّ أَرْبَعِينَ بِنْتُ لَبُونٍ وَفِي كُلِّ خَمْسِينَ حِقَّةٌ. وَمَنْ لَمْ يَكُنْ مَعَهُ إِلَّا أَرْبَعٌ مِنَ الْإِبِلِ فَلَيْسَ فِيهَا صَدَقَةٌ إِلَّا أَنْ يَشَاءَ رَبُّهَا. فَإِذَا بَلَغَتْ خَمْسًا فَفِيهَا شَاةٌ وَمَنْ بَلَغَتْ عِنْدَهُ مِنَ الْإِبِلِ صَدَقَةَ الْجَذَعَةِ وَلَيْسَتْ عِنْده جَذَعَة وَعِنْده حقة فَإِنَّهَا تقبل مِنْهُ الْحِقَّةُ وَيُجْعَلُ مَعَهَا شَاتَيْنِ إِنِ اسْتَيْسَرَتَا لَهُ أَوْ عِشْرِينَ دِرْهَمًا. وَمَنْ بَلَغَتْ عِنْدَهُ صَدَقَةَ الْحِقَّةِ وَلَيْسَتْ عِنْدَهُ الْحِقَّةُ وَعِنْدَهُ الْجَذَعَةُ فَإِنَّهَا تُقْبَلُ مِنْهُ الْجَذَعَةُ وَيُعْطِيهِ الْمُصَدِّقُ عِشْرِينَ دِرْهَمًا أَوْ شَاتَيْنِ. وَمَنْ بَلَغَتْ عِنْدَهُ صَدَقَةَ الْحِقَّةِ وَلَيْسَت إِلَّا عِنْده بِنْتُ لَبُونٍ فَإِنَّهَا تُقْبَلُ مِنْهُ بِنْتُ لَبُونٍ وَيُعْطِي مَعهَا شَاتَيْنِ أَوْ عِشْرِينَ دِرْهَمًا. وَمَنْ بَلَغَتْ صَدَقَتُهُ بنت لبون وَعِنْده حقة فَإِنَّهَا تقبل مِنْهُ الْحِقَّةُ وَيُعْطِيهِ الْمُصَدِّقُ عِشْرِينَ دِرْهَمًا أَوْ شَاتَيْنِ. وَمَنْ بَلَغَتْ صَدَقَتُهُ بَنْتَ لِبَوْنٍ وَلَيْسَتْ عِنْدَهُ وَعِنْدَهُ بِنْتُ مَخَاضٍ فَإِنَّهَا تُقْبَلُ مِنْهُ بِنْتُ مَخَاضٍ وَيُعْطَى مَعَهَا عِشْرِينَ دِرْهَمًا أَوْ شَاتَيْنِ. وَمَنْ بَلَغَتْ صَدَقَتُهُ بَنْتَ مَخَاضٍ وَلَيْسَتْ عِنْدَهُ وَعِنْدَهُ بِنْتُ لَبُونٍ فَإِنَّهَا تُقْبَلُ مِنْهُ وَيُعْطِيهِ الْمُصَدِّقُ عِشْرِينَ دِرْهَمًا أَوْ شَاتَيْنِ. فَإِنْ لَمْ تَكُنْ عِنْدَهُ بِنْتُ مَخَاضٍ عَلَى وَجْهِهَا وَعِنْدَهُ ابْن لَبُونٍ فَإِنَّهُ يُقْبَلُ مِنْهُ وَلَيْسَ مَعَهُ شَيْءٌ. وَفِي صَدَقَةِ الْغَنَمِ فِي سَائِمَتِهَا إِذَا كَانَتْ أَرْبَعِينَ فَفِيهَا شَاة إِلَى عشْرين وَمِائَة شَاة فَإِن زَادَتْ عَلَى عِشْرِينَ وَمِائَةٍ إِلَى مِائَتَيْنِ فَفِيهَا شَاتَان. فَإِن زَادَتْ عَلَى مِائَتَيْنِ إِلَى ثَلَاثِمِائَةٍ فَفِيهَا ثَلَاثُ شِيَاهٍ. فَإِذَا زَادَتْ عَلَى ثَلَاثِمِائَةٍ فَفِي كُلِّ مِائَةٍ شَاةٌ. فَإِذَا كَانَتْ سَائِمَةُ الرَّجُلِ نَاقِصَةً مِنْ أَرْبَعِينَ شَاةً وَاحِدَةً فَلَيْسَ فِيهَا صَدَقَةٌ إِلَّا أَنْ يَشَاءَ رَبُّهَا. وَلَا تُخْرَجَ فِي الصَّدَقَة هرمة وَلَا ذَات عور وَلَا تَيْسٌ إِلَّا مَا شَاءَ الْمُصَدِّقُ. وَلَا يجمع بَين متفرق وَلَا يفرق بَين مُجْتَمع خَشْيَةَ الصَّدَقَةِ وَمَا كَانَ مِنْ خَلِيطَيْنِ فَإِنَّهُمَا يَتَرَاجَعَانِ بَيْنَهُمَا بِالسَّوِيَّةِ. وَفِي الرِّقَةِ رُبُعُ الْعُشْرِ فَإِنْ لَمْ تَكُنْ إِلَّا تِسْعِينَ وَمِائَةً فَلَيْسَ فِيهَا شَيْءٌ إِلَّا أَنْ يَشَاءَ رَبُّهَا. رَوَاهُ البُخَارِيّ
Mishkat al-Masabih 1797
‘Abdallah b. ‘Umar reported the Prophet (ﷺ) as saying, “A tenth is payable on what is watered by rain or wells, or from underground moisture, and a twentieth on what is watered by draught camels.” Bukhari transmitted it.
وَعَنْ عَبْدِ اللَّهِ بْنِ عُمَرَ عَنِ النَّبِيِّ صَلَّى اللَّهُ عَلَيْهِ وَسَلَّمَ قَالَ: «فِيمَا سَقَتِ السَّمَاءُ وَالْعُيُونُ أَوْ كَانَ عَثَرِيًّا الْعُشْرُ. وَمَا سقِِي بالنضح نصف الْعشْر» . رَوَاهُ البُخَارِيّ
Mishkat al-Masabih 1798
Abu Huraira reported Allah's Messenger ﷺ as saying, “No retaliation is payable for a wound caused by a dumb animal, or for an accident in a well or a mine, but a fifth is payable on buried treasure.” * (Bukhari and Muslim.) * The word used (rikaz) is applied to treasure buried by people in pre-Islamic times; but the word may also mean metal in mines.
وَعَنْ أَبِي هُرَيْرَةَ رَضِيَ اللَّهُ عَنْهُ قَالَ: قَالَ رَسُولُ اللَّهِ صَلَّى اللَّهُ عَلَيْهِ وَسلم: «العجماء جرحها جَبَّار والبشر جَبَّار والمعدن جَبَّار وَفِي الرِّكَاز الْخمس»
Chapter 2b: Property on which Zakat is Payable - Section 2
باب ما يجب فيه الزكاة - الفصل الثاني
Mishkat al-Masabih 1799
‘Ali reported Allah's Messenger ﷺ as saying, “I have given exemption regarding horses and slaves; with regard to coins, however, you must pay a dirham for every forty, but nothing is payable on a hundred and ninety. When the total reaches two hundred, five dirhams are payable.” Tirmidhi and Abu Dawud transmitted it. In a version by Abu Dawud from al-Harith al-A'war from ‘Ali, from the Prophet, as Zuhair thought,* he said, “Pay a fortieth.” A dirham is payable on every forty, but you are not liable for payment till you have a complete two hundred dirhams. When they reach two hundred five dirhams are payable, and that proportion is applicable to larger amounts. Regarding sheep, for every forty sheep up to a hundred and twenty, one sheep is payable. If there is one more, then up to two hundred two sheep are payable. If there are more, then up to three hundred three sheep are payable, and if there are more than three hundred a sheep is payable for every hundred. But if you possess only thirty-nine, nothing is payable on them. Regarding cattle, a male calf of a year old is payable for every thirty and a cow in its third year for forty, but nothing is payable on working animals. * Zuhair, from whom Abu Dawud’s immediate informant got the tradition, is here quoted as saying he thought 'Ali got the tradition from the Prophet (ﷺ) directly. See Abu Dawud, zakat, 5. There are three stages in the isnad between Zuhair and Ali.
عَنْ عَلِيٍّ رَضِيَ اللَّهُ عَنْهُ قَالَ: قَالَ رَسُولُ اللَّهِ صَلَّى اللَّهُ عَلَيْهِ وَسَلَّمَ: " قَدْ عَفَوْتُ عَنِ الْخَيْلِ وَالرَّقِيقِ فَهَاتُوا صَدَقَةً الرِّقَةِ: مِنْ كُلِّ أَرْبَعِينَ دِرْهَمًا دِرْهَمٌ وَلَيْسَ فِي تِسْعِينَ وَمِائَةٍ شَيْءٌ فَإِذَا بَلَغَتْ مِائَتَيْنِ فَفِيهَا خَمْسَةُ دَرَاهِمَ ". رَوَاهُ التِّرْمِذِيُّ وَأَبُو دَاوُدَ وَفِي رِوَايَةٍ لأبي دَاوُد عَن الْحَارِث عَنْ عَلِيٍّ قَالَ زُهَيْرٌ أَحْسَبُهُ عَنِ النَّبِيِّ صَلَّى اللَّهُ عَلَيْهِ وَسَلَّمَ أَنَّهُ قَالَ: " هَاتُوا رُبْعَ الْعُشْرِ مِنْ كُلِّ أَرْبَعِينَ دِرْهَمًا دِرْهَمٌ وَلَيْسَ عَلَيْكُمْ شَيْءٌ حَتَّى تَتِمَّ مِائَتَيْ دِرْهَمٍ. فَإِذَا كَانَتْ مِائَتَيْ دِرْهَمٍ فَفِيهَا خَمْسَةُ دَرَاهِمَ. فَمَا زَادَ فَعَلَى حِسَابِ ذَلِكَ. وَفِي الْغَنَمِ فِي كُلِّ أَرْبَعِينَ شَاةً شَاةٌ إِلَى عِشْرِينَ وَمِائَة ز فَإِن زَادَت وَاحِدَة فشاتان إِلَى مِائَتَيْنِ. فَإِن زَادَتْ فَثَلَاثُ شِيَاهٍ إِلَى ثَلَاثِمِائَةٍ فَإِذَا زَادَتْ على ثَلَاث مائَة فَفِي كُلِّ مِائَةٍ شَاةٌ. فَإِنْ لَمْ تَكُنْ إِلَّا تِسْعٌ وَثَلَاثُونَ فَلَيْسَ عَلَيْكَ فِيهَا شَيْءٌ وَفِي الْبَقَرِ: فِي كُلِّ ثَلَاثِينَ تَبِيعٌ وَفِي الْأَرْبَعين مُسِنَّة وَلَيْسَ على العوامل شَيْء "
