Muhammad bin Uqbah asked Qasim bin Muhammad bin Abi Bakr, "I have made a contract of emancipation with my slave for a great amount of wealth. Is zakat obligatory on it?" Qasim bin Muhammad said, "Sayyiduna Abu Bakr as-Siddiq, may Allah be pleased with him, would not take zakat from any wealth until a year had passed over it." Qasim bin Muhammad said: "And Sayyiduna Abu Bakr as-Siddiq, may Allah be pleased with him, when he would give people their stipends, he would ask, 'Is zakat obligatory on any wealth of yours?' If he said, 'Yes,' then he would deduct the zakat from that stipend, and if he said, 'No,' then he would give him the stipend and take nothing from it."

It is narrated from Qudamah bin Maz'un that when I used to come to Uthman bin Affan (may Allah be pleased with him) to receive my annual salary, he would ask me: "Do you have any wealth upon which zakat is obligatory?" If I said: "Yes," then he would deduct the zakat for that wealth from the salary. And if I said: "No," then he would give the salary in full.

It is narrated from Nafi‘ that Sayyiduna Abdullah bin Umar (may Allah be pleased with them) used to say: Zakat does not become obligatory on any wealth until a full year has passed over it.

Ibn Shihab said that the first to deduct zakat from salaries was Sayyiduna Muawiyah (may Allah be pleased with him).

Imam Malik, may Allah have mercy on him, said: In our view, the agreed-upon Sunnah is that just as zakat becomes obligatory on two hundred dirhams, it likewise becomes obligatory on twenty dinars of gold.

Imam Malik, may Allah have mercy on him, said: If twenty dinars are so light in weight that their value does not reach the full twenty dinars, then there is no zakat on them. If they are more than twenty and their value is equal to the full twenty dinars, then zakat is obligatory on them. And there is no zakat on less than twenty dinars.

Malik, may Allah have mercy on him, said: Similarly, if two hundred dirhams are less in weight so that their value does not reach the full two hundred dirhams, then there is no zakat on them. However, if they are more than two hundred and equal to the full two hundred dirhams, then zakat is obligatory. But if these dinars and dirhams, which are light in weight, are equivalent to full dinars and dirhams, then zakat is obligatory on them.

Imam Malik, may Allah have mercy on him, said: If a person has exactly one hundred and sixty dirhams, and in his city eight dirhams equal one dinar, then zakat will not be obligatory, because zakat becomes obligatory when he possesses twenty dinars or two hundred dirhams.

Imam Malik, may Allah have mercy on him, said: A man had five dinars, so he traded with them, and before the year ended, they reached the amount on which zakat becomes obligatory, then he must pay zakat, even if those dinars reached that amount one day before or one day after the end of the year. After that, zakat will not be due on them until another year has passed.

Imam Malik, may Allah have mercy on him, said: A person had ten dinars, from which he traded, and by the end of the year they reached twenty dinars, then zakat will be obligatory on it. It will not be that he waits for a year to pass from when it reached twenty dinars. Because when the year passed, he had twenty dinars, then zakat will not be due on it again until another year passes.