12. Muhammad ibn Yahya has narrated from ‘Abd Allah ibn Muhammad from Ali ibn al-Hakam from and Humayd ibn Ziyad from al- Hassan ibn Muhammad ibn Sama‘ah from more than one person all from Aban ibn ‘Uthman from ‘Isma’il ibn al-Fadl al-Hashimiy who has said the following:

“About the case of a man who accepts in a transaction, in exchange for what he pays, the taxes due on non-Muslim taxpayers, taxes on palm trees, on groves, on birds and does not know if any such items exist or not, abu ‘Abd Allah , has said, ‘If he knows that at least one thing of it exists that he can have, he can buy and accept the deal with it.’”