Imam Malik, may Allah have mercy on him, said: In our view, the ruling regarding the distribution of zakat is that this matter depends on the opinion of the ruler; he should give it to those types of people who are in greater need or are greater in number, as long as he deems it appropriate. Then, after a year, two years, or more, he can also give it to people of other categories. In any case, he should give preference to those in need and to numbers wherever they are. I found the scholars in my country upon this practice.

Imam Malik, may Allah have mercy on him, said: There is no fixed share for the collector in zakat; rather, the ruler has the authority to give as much as he deems appropriate.

It is narrated from Imam Malik, may Allah have mercy on him, that Sayyiduna Abu Bakr Siddiq, may Allah be pleased with him, said: If they withhold even a rope used for tying a camel, I will fight against them for it.

It is narrated from Sayyiduna Zaid bin Aslam (may Allah be pleased with him) that Sayyiduna Umar bin Khattab (may Allah be pleased with him) drank some milk and found it pleasant. He asked, "Where did this milk come from?" The one who had brought it replied, "I went to a watering place," and he mentioned its name, "where the animals of zakat were drinking water. The people there milked them and gave it to me. I put it in my water-skin, and this is the same milk that you drank." So Sayyiduna Umar (may Allah be pleased with him) put his hand in his mouth and vomited.

Imam Malik, may Allah have mercy on him, said: In our view, the ruling is that whoever withholds that which Allah has ordained and does not allow the Muslims to take it, then it is obligatory upon the Muslims to fight against that person until they take that right.

It reached Imam Malik, may Allah have mercy on him, that a governor wrote to Hazrat Umar bin Abdul Aziz, may Allah have mercy on him, that a man does not give the zakat of his wealth. Hazrat Umar, may Allah have mercy on him, wrote in reply: Leave him and do not take zakat from him along with the Muslims. When this news reached that man, he felt bad and paid the zakat of his wealth. After that, the governor informed Hazrat Umar, may Allah have mercy on him, and he wrote in reply: Take the zakat from that man.

It is narrated from Sulayman bin Yasar and Hazrat Basr bin Sa'id that the Messenger of Allah, peace and blessings be upon him, said: "On land irrigated by rain, springs, or ponds, and on those date palms which do not require watering, one-tenth is due as zakat; and on land that is irrigated by manual watering, one-twentieth is due as zakat."

Ibn Shihab Zuhri said that in the zakat of dates, Ja’rur (a type of inferior date that becomes waste when dried), Misran al-Farah, and ‘Idhq bin Habeeq should not be taken, and their example is like that of goats: all types are counted in the owner’s wealth, but they should not be taken.

Imam Malik, may Allah have mercy on him, said: The example is like that of goats, that in counting the goats, the kids will also be counted, but the kids will not be taken in zakat. And sometimes there are fruits that are not suitable to be taken in zakat due to their excellence, such as among dates, the Barui and those similar to it. Likewise, fruits that are spoiled will also not be taken; rather, zakat will be taken from the average quality produce.

Imam Malik, may Allah have mercy on him, said: In our view, it is agreed upon that the estimation of any fruit will not be done except for dates and grapes; their estimation will be done when they appear, and when their growth is known to be in good condition, and their sale becomes valid. The reason for this is that dates and grapes are eaten after they ripen, so their estimation will be made so that people do not face difficulty, and they will be handed over to their owner so that he may eat them or sell them. Then zakat will be paid accordingly.