Tahdhīb al-Aḥkām

قال الشيخ رحمه الله:) وكل متاع طلب من مالكه بربح أو برأس ماله فلم يبعه طلبا للفضل فيه فحال عليه الحول ففيه الزكاة بحساب قيمته سنة مؤكدة، ومتى طلب بأقل من رأس ماله فلم يبعه فلا زكاة عليه وإن حال عليه حول وأحوال، وقد روي انه إذا باعه زكاه لسنة واحدة وذلك هو الاحتياط(

The Shaykh (Al-Mufid), may Allah (swt) have mercy on him, said: “And every item of merchandise which is sought from its owner with a profit, or at the amount of its capital, but he does not sell it, seeking an increase in it, then a year passes over it, then zakat is due on it according to the calculation of its value as an emphasized Sunnah. And whenever it is sought for less than its capital, but he does not sell it, then there is no zakat upon him, even if a year and years pass over it. And it has been narrated that when he sells it, he pays zakat on it for one year, and that is the precaution.”

مُحَمَّدُ بْنُ يَعْقُوبَ عَنْ مُحَمَّدِ بْنِ إِسْمَاعِيلَ عَنِ اَلْفَضْلِ بْنِ شَاذَانَ عَنْ صَفْوَانَ عَنْ مَنْصُورِ بْنِ حَازِمٍ عَنْ أَبِي اَلرَّبِيعِ اَلشَّامِيِّ عَنْ أَبِي عَبْدِ اَللَّهِ عَلَيْهِ اَلسَّلاَمُ: فِي رَجُلٍ اِشْتَرَى مَتَاعاً فَكَسَدَ عَلَيْهِ مَتَاعُهُ وَ قَدْ كَانَ زَكَّى مَالَهُ قَبْلَ أَنْ يَشْتَرِيَ بِهِ هَلْ عَلَيْهِ زَكَاةٌ أَوْ حَتَّى يَبِيعَهُ فَقَالَ» إِنْ كَانَ أَمْسَكَهُ اِلْتِمَاسَ اَلْفَضْلِ عَلَى رَأْسِ اَلْمَالِ فَعَلَيْهِ اَلزَّكَاةُ«.

Muhammad ibn Yaqub, from Muhammad ibn Ismail, from al-Fadl ibn Shadhan, from Safwan, from Mansur ibn Hazim, from Abu al-Rabi al-Shami, from Abu Abdillah (a.s), peace be upon him: (Imam (a.s) was asked) concerning ‘a man who bought goods, and his goods became unsold upon him, while he had already given zakat on his wealth before buying with it. Is zakat due upon him, or only when he sells it?’ Imam (a.s) said: “If he kept it seeking an increase over the capital, then zakat is due.”

وَ عَنْهُ عَنْ عَلِيِّ بْنِ إِبْرَاهِيمَ عَنْ أَبِيهِ عَنْ حَمَّادِ بْنِ عِيسَى عَنْ حَرِيزٍ عَنْ مُحَمَّدِ بْنِ مُسْلِمٍ قَالَ: سَأَلْتُ أَبَا عَبْدِ اَللَّهِ ع عَنْ رَجُلٍ اِشْتَرَى مَتَاعاً وَكَسَدَ عَلَيْهِ وَ قَدْ زَكَّى مَالَهُ قَبْلَ أَنْ يَشْتَرِيَ اَلْمَتَاعَ مَتَى يُزَكِّيهِ فَقَالَ» إِنْ كَانَ أَمْسَكَ مَتَاعَهُ يَبْتَغِي بِهِ رَأْسَ مَالِهِ فَلَيْسَ عَلَيْهِ زَكَاةٌ وَ إِنْ كَانَ حَبَسَهُ بَعْدَ مَا يَجِدُ رَأْسَ مَالِهِ فَعَلَيْهِ اَلزَّكَاةُ بَعْدَ مَا أَمْسَكَهُ بَعْدَ رَأْسِ اَلْمَالِ« قَالَ وَ سَأَلْتُهُ عَنِ اَلرَّجُلِ تُوضَعُ عِنْدَهُ اَلْأَمْوَالُ يَعْمَلُ بِهَا فَقَالَ» إِذَا حَالَ عَلَيْهَا اَلْحَوْلُ فَلْيُزَكِّهَا«.

And from him, from Ali ibn Ibrahim, from his father, from Hammad ibn Isa, from Hariz, from Muhammad ibn Muslim, who said: I (narrator) asked Abu Abdillah (a.s), peace be upon him, about ‘a man who bought goods and they became unsold upon him, while he had given zakat on his wealth before buying the goods, when should he give zakat on them?’ Imam (a.s) said: “If he kept his goods seeking thereby his capital, then there is no zakat upon him. But if he withheld them after he found his capital, then zakat is due upon him after he kept them beyond the capital.” He (narrator) said: “And I (narrator) asked Imam (a.s) about ‘a man with whom wealth is placed, and he works with it.’” Imam (a.s) said: “When a year passes over it, let him give zakat on it.”

وَ عَنْهُ عَنْ عِدَّةٍ مِنْ أَصْحَابِنَا عَنْ أَحْمَدَ بْنِ مُحَمَّدٍ عَنْ عَلِيِّ بْنِ اَلْحَكَمِ عَنْ إِسْمَاعِيلَ بْنِ عَبْدِ اَلْخَالِقِ قَالَ: سَأَلَهُ سَعِيدٌ اَلْأَعْرَجُ وَ أَنَا حَاضِرٌ أَسْمَعُ فَقَالَ إِنَّا نَكْبِسُ اَلزَّيْتَ وَاَلسَّمْنَ عِنْدَنَا نَطْلُبُ بِهِ اَلتِّجَارَةَ فَرُبَّمَا مَكَثَ عِنْدَنَا اَلسَّنَةَ وَاَلسَّنَتَيْنِ هَلْ عَلَيْهِ زَكَاةٌ قَالَ فَقَالَ» إِنْ كُنْتَ تَرْبَحُ فِيهِ شَيْئاً أَوْ تَجِدُ رَأْسَ مَالِكَ فَعَلَيْكَ فِيهِ زَكَاةٌ وَ إِنْ كُنْتَ إِنَّمَا تَرَبَّصُ بِهِ لِأَنَّكَ لاَ تَجِدُ إِلاَّ وَضِيعَةً فَلَيْسَ عَلَيْكَ زَكَاةٌ حَتَّى يَصِيرَ ذَهَباً أَوْ فِضَّةً فَإِذَا صَارَ ذَهَباً أَوْ فِضَّةً فَزَكِّهِ لِلسَّنَةِ اَلَّتِي تَتَّجِرُ فِيهَا«.

And from him, from several of our companions, from Ahmad ibn Muhammad, from Ali ibn al-Hakam, from Ismail ibn Abd al-Khaliq, who said: Said al-Araj asked Imam (a.s) while I was present, listening, and he said: “We press oil and clarified butter (al-samn) with us, seeking trade through it, and it may remain with us for a year or two years. Is there zakat upon it?” He (narrator) said, so Imam (a.s) said: “If you profit anything in it, or you find your capital, then zakat is due upon you in it. But if you are only waiting with it because you find nothing except a loss, then there is no zakat upon you until it becomes gold or silver. Then when it becomes gold or silver, give zakat on it for the year in which you trade with it.”

وقد روي انه لا زكاة عليه إلا بعد أن يحول عليه الحول.

And it has been narrated that there is no zakat upon him except after a year has passed over it.

رَوَى ذَلِكَ اَلْحُسَيْنُ بْنُ سَعِيدٍ عَنْ صَفْوَانَ بْنِ يَحْيَى عَنْ إِسْحَاقَ بْنِ عَمَّارٍ قَالَ: قُلْتُ لِأَبِي إِبْرَاهِيمَ عَلَيْهِ اَلسَّلاَمُ اَلرَّجُلُ يَشْتَرِي اَلْوَصِيفَةَ يُثْبِتُهَا عِنْدَهُ لِتَزِيدَ وَ هُوَ يُرِيدُ بَيْعَهَا أَ عَلَى ثَمَنِهَا زَكَاةٌ قَالَ» لاَ حَتَّى يَبِيعَهَا« قُلْتُ فَإِنْ بَاعَهَا أَ يُزَكِّي ثَمَنَهَا قَالَ» لاَ حَتَّى يَحُولَ عَلَيْهِ اَلْحَوْلُ وَ هُوَ فِي يَدِهِ«.

Al-Husayn ibn Said narrated that from Safwan ibn Yahya, from Ishaq ibn Ammar, who said: I said to Imam (a.s): “A man buys a young female slave and keeps her with him so that she may increase in value, while he intends to sell her; is there zakat upon her price?” Imam (a.s) said: “No, not until he sells her.” I (narrator) asked: “Then if he sells her, should he give zakat on her price?” Imam (a.s) said: “No, not until a year passes over it while it is in his hand.”

والاخذ بالحديث الاول عندي أحوط، والذي يؤكد ذلك ما رواه:

And acting upon the first hadith, in my view, is more precautionary, and what confirms that is what was narrated (in the following hadith):

عَلِيُّ بْنُ اَلْحَسَنِ بْنِ فَضَّالٍ عَنْ سِنْدِيِّ بْنِ مُحَمَّدٍ عَنِ اَلْعَلاَءِ عَنْ أَبِي عَبْدِ اَللَّهِ عَلَيْهِ اَلسَّلاَمُ قَالَ: قُلْتُ لَهُ اَلْمَتَاعُ لاَ أُصِيبُ بِهِ رَأْسَ اَلْمَالِ عَلَيَّ فِيهِ زَكَاةٌ قَالَ» لاَ« قُلْتُ أُمْسِكُهُ سَنَتَيْنِ ثُمَّ أَبِيعُهُ مَاذَا عَلَيَّ قَالَ» سَنَةً وَاحِدَةً«.

Ali ibn al-Hasan ibn Faddal, from Sindi ibn Muhammad, from al-Ala, from Abu Abdillah (a.s), who said: I (narrator) said to Imam (a.s): “Goods by which I do not obtain my capital; ‘Is there zakat upon me in them?’” Imam (a.s) said: “No.” I (narrator) asked: “I keep them for two years, then I sell them; ‘what is due upon me?’” Imam (a.s) said: “One year.”

فأما الذي يدل عليه ان الزكاة في مال التجارة ليس بفرض وإنما هو مندوب مستحب ما قدمنا ذكره من أن الزكاة إنما تجب في الركاز والدراهم والدنانير المضروبة المكنوزة وما عداها ليس فيه زكاة ويؤكد ذلك ما رواه:

As for that which indicates that zakat on trade wealth is not obligatory, but rather recommended and desirable, it is what we have previously mentioned: that zakat is only obligatory on treasure-trove (rikaz), dirhams, and minted, hoarded dinars, and whatever is other than these has no zakat in it. And what confirms that is what was narrated (in the following hadith):

عَلِيُّ بْنُ اَلْحَسَنِ بْنِ فَضَّالٍ عَنْ مُحَمَّدٍ وَ أَحْمَدَ عَنْ عَلِيِّ بْنِ يَعْقُوبَ اَلْهَاشِمِيِّ عَنْ مَرْوَانَ بْنِ مُسْلِمٍ عَنْ عَبْدِ اَللَّهِ بْنِ بُكَيْرٍ وَ عُبَيْدٍ وَ جَمَاعَةٍ مِنْ أَصْحَابِنَا قَالُوا قَالَ أَبُو عَبْدِ اَللَّهِ عَلَيْهِ اَلسَّلاَمُ:» لَيْسَ فِي اَلْمَالِ اَلْمُضْطَرَبِ بِهِ زَكَاةٌ« فَقَالَ لَهُ إِسْمَاعِيلُ اِبْنُهُ يَا أَبَتِ جُعِلْتُ فِدَاكَ أَهْلَكْتَ فُقَرَاءَ أَصْحَابِكَ فَقَالَ» أَيْ بُنَيَّ حَقٌّ أَرَادَ اَللَّهُ أَنْ يُخْرِجَهُ فَخَرَجَ«.

Ali ibn al-Hasan ibn Faddal, from Muhammad and Ahmad, from Ali ibn Yaqub al-Hashimi, from Marwan ibn Muslim, from Abdullah ibn Bukayr, Ubayd, and a group of our companions, who said: Abu Abdillah (a.s), peace be upon him, said: “There is no zakat in wealth that is being traded with.” So his son Ismail (ibn Ja’far) said to him: “O my father (a.s), may I be made your ransom, you have destroyed the poor among your companions.” Imam (a.s) said: “O my son, it is a right which Allah (swt) intended to bring out, so it came out.”

اَلْحُسَيْنُ بْنُ سَعِيدٍ عَنِ اَلنَّضْرِ بْنِ سُوَيْدٍ عَنْ هِشَامِ بْنِ سَالِمٍ عَنْ سُلَيْمَانَ بْنِ خَالِدٍ قَالَ: سُئِلَ أَبُو عَبْدِ اَللَّهِ عَلَيْهِ اَلسَّلاَمُ عَنْ رَجُلٍ كَانَ لَهُ مَالٌ كَثِيرٌ فَاشْتَرَى بِهِ مَتَاعاً ثُمَّ وَضَعَهُ فَقَالَ هَذَا مَتَاعٌ مَوْضُوعٌ فَإِذَا أَحْبَبْتُ بِعْتُهُ فَيَرْجِعُ إِلَيَّ رَأْسُ مَالِي وَ أَفْضَلُ مِنْهُ هَلْ عَلَيْهِ فِيهِ صَدَقَةٌ وَ هُوَ مَتَاعٌ قَالَ» لاَ حَتَّى يَبِيعَهُ« قَالَ فَهَلْ يُؤَدِّي عَنْهُ إِنْ بَاعَهُ لِمَا مَضَى إِذَا كَانَ مَتَاعاً قَالَ» لاَ«

Al-Husayn ibn Said, from al-Nadr ibn Suwayd, from Hisham ibn Salim, from Sulayman ibn Khalid, who said: Abu Abdillah (a.s), peace be upon him, was asked about ‘a man who had abundant wealth, so he bought goods with it. Then he placed them aside and said: ‘These are goods placed aside; when I wish, I will sell them, and my capital and more than it will return to me.’ Is charity due upon him in it while it is goods?’” Imam (a.s) said: “No, not until he sells it.” He (narrator) asked: “Then must he pay on its behalf, if he sells it, for what has passed while it was goods?” Imam (a.s) said: “No.”

سَعْدُ بْنُ عَبْدِ اَللَّهِ عَنْ أَحْمَدَ بْنِ مُحَمَّدٍ عَنِ اَلْحُسَيْنِ بْنِ سَعِيدٍ عَنْ حَمَّادِ بْنِ عِيسَى عَنْ عُمَرَ بْنِ أُذَيْنَةَ عَنْ زُرَارَةَ قَالَ: كُنْتُ قَاعِداً عِنْدَ أَبِي جَعْفَرٍ عَلَيْهِ اَلسَّلاَمُ وَ لَيْسَ عِنْدَهُ غَيْرُ اِبْنِهِ جَعْفَرٍ فَقَالَ» يَا زُرَارَةُ إِنَّ أَبَا ذَرٍّ رَضِيَ اَللَّهُ عَنْهُ وَ عُثْمَانَ تَنَازَعَا عَلَى عَهْدِ رَسُولِ اَللَّهِ صَلَّى اَللَّهُ عَلَيْهِ وَآلِهِ فَقَالَ عُثْمَانُ كُلُّ مَالٍ مِنْ ذَهَبٍ أَوْ فِضَّةٍ يُدَارُ بِهِ وَ يُعْمَلُ بِهِ وَ يُتَّجَرُ بِهِ فَفِيهِ اَلزَّكَاةُ إِذَا حَالَ عَلَيْهِ اَلْحَوْلُ فَقَالَ أَبُو ذَرٍّ رَضِيَ اَللَّهُ عَنْهُ أَمَّا مَا اُتُّجِرَ بِهِ أَوْ دِيرَ وَ عُمِلَ بِهِ فَلَيْسَ فِيهِ زَكَاةٌ إِنَّمَا اَلزَّكَاةُ فِيهِ إِذَا كَانَ رِكَازاً أَوْ كَنْزاً مَوْضُوعاً فَإِذَا حَالَ عَلَيْهِ اَلْحَوْلُ فَفِيهِ اَلزَّكَاةُ فَاخْتَصَمَا فِي ذَلِكَ إِلَى رَسُولِ اَللَّهِ صَلَّى اَللَّهُ عَلَيْهِ وَآلِهِ قَالَ فَقَالَ» اَلْقَوْلُ مَا قَالَ أَبُو ذَرٍّ«« فَقَالَ أَبُو عَبْدِ اَللَّهِ عَلَيْهِ اَلسَّلاَمُ لِأَبِيهِ» مَا تُرِيدُ إِلَى أَنْ تُخْرِجَ مِثْلَ هَذَا فَيَكُفَّ اَلنَّاسُ أَنْ يُعْطُوا فُقَرَاءَهُمْ وَمَسَاكِينَهُمْ« فَقَالَ أَبُوهُ عَلَيْهِ اَلسَّلاَمُ »إِلَيْكَ عَنِّي لاَ أَجِدُ مِنْهَا بُدّاً«.

Sa’ad ibn Abdullah, from Ahmad ibn Muhammad, from al-Husayn ibn Said, from Hammad ibn Isa, from Umar ibn Udhaynah, from Zurarah, who said: I was sitting with Abu Ja’far (a.s), peace be upon him, and there was no one with him except his son, Imam Ja’far (al-Sadiq). Imam al-Baqir (a.s) said: “O Zurarah, indeed Abu Dharr, may Allah (swt) be pleased with him, and Uthman (ibn Affan) disputed during the time of the Messenger of Allah (swt), may Allah (swt) bless him and his family. Uthman said: ‘Every wealth of gold or silver that is circulated, worked with, and traded with, zakat is due in it when a year passes over it.’ But Abu Dharr, may Allah (swt) be pleased with him, said: ‘As for that which is traded with, circulated, and worked with, there is no zakat in it. Zakat is only in it when it is buried treasure (rikaz) or a treasure placed aside; then when a year passes over it, zakat is due in it.’ So they disputed about that before the Messenger of Allah (swt), may Allah (swt) bless him and his family.” He (Imam al-Baqir (a.s)) said, “So Prophet (saws) said: ‘The (correct) statement is what Abu Dharr said.’” Then Abu Abdillah (a.s), peace be upon him, said to his father, Imam al-Baqir (a.s): “What do you intend by bringing out something like this, so that the people will refrain from giving to their poor and their needy?” So his father, Imam al-Baqir (a.s), peace be upon him, said: “Leave me to it; I find no way around it.”