Hazrat Abdullah bin Al-Mustawrad narrates that I heard Hazrat Abu Qilabah relating this hadith in the presence of Hazrat Umar bin Abdul Aziz: When Hazrat Siddiq Akbar sent the collectors of charity (zakat) to various cities, he instructed them to sell the jaz’ah for forty, the hiqqah for thirty, the ibn labun for twenty, and the bint makhad for ten. So the collectors of charity set out and sold them at the prices Hazrat Abu Bakr had set, then returned. When the next year came and he was about to send them again, they said,“If we wish, can we increase the price?”He replied,“Increase it by ten each year.”Then the following year, when he was about to send them, they said,“If we wish, can we increase it?”

When Hazrat Umar Farooq became caliph, he sent the collectors to various cities at the last price set by Hazrat Siddiq Akbar. When the next year came, the collectors said,“If we wish, can we increase it?”He replied,“Increase it by ten each year.”Then the following year, when he sent those collectors, they again said,“If we wish, can we increase it?”He replied,“No, do not increase it now.”

When Hazrat Uthman Ghani became caliph, he sent his collectors at the last price set by Hazrat Umar. When the next year came, the collectors said,“If we wish, can we increase it?”He replied,“Increase it by ten each year.”Then when the following year came, they again said,“If we wish, can we increase it?”He replied,“No.”

Then when Hazrat Amir Muawiyah became ruler, he sent them at the last price set by Hazrat Uthman Ghani. When the next year came, the collectors said,“If we wish, can we increase it?”He replied,“Increase it by ten each year.”Then the following year, they said,“If we wish, can we increase it?”He replied,“Take the obligatory shares according to their age, then record their names and announce them (make them known). Then sell them immediately. If you have the ability to reduce the price, then reduce it, and if you have the ability to increase the price, then increase it.”

The narrator, Hazrat Abdullah, says that he saw Hazrat Umar bin Abdul Aziz did not see any harm in this. He asked Hazrat Abu Qilabah,“How should the zakat of goats be collected?”He replied,“Collect the zakat and distribute it among the poor of the villages (and wilderness).”Then Hazrat Abdul Malik bin Marwan ordered this and divided it into fifths, and kept a fifth for each needy person, which continues to this day.

Hasan says that the buffalo is also in the same category as the cow (in the ruling of paying zakat).

Hasan was asked: If a person delayed paying zakat due to negligence and his wealth was lost or destroyed, what should he do? He replied: This zakat is a debt upon him; he will have to pay it.

Hasan says that when wheat or barley comes out of the earth and each of them is less than five wasq (a specific measure), but when both are combined, they amount to five wasq or more, then zakat is due on both because each of them is a crop. And if it is wheat and raisins and they do not amount to five wasq, then nothing is due on them until each of them reaches the amount of five wasq. When they reach five wasq, then ‘ushr (one-tenth) is due on them.

Hazrat Shahr bin Hawshab says that for ten cows, one goat is due as Zakat, for twenty, two goats, and for thirty, one tabi’ah (a calf that is one year old).

Hazrat Ikrimah bin Khalid narrates that I met those elders who used to collect the zakat of cows during the time of the Holy Prophet (peace and blessings be upon him). All of them differed with me (each one said something different from the other). Some of them said: Collect it like the zakat of camels. And some said: Collect one tabi’ for every three cows. And some elders said: Collect one musinnah (a cow’s calf that is three years old) for every forty cows.

Hasan was asked that a person bought a slave (bondwoman) from zakat wealth and set her free, then that bondwoman (slave) died and left some inheritance, so what is the ruling regarding that inheritance? He replied: It will be spent on the recipients of zakat.

It is narrated from Imran bin al-Qattan that Hasan was asked: If a woman's dowry is owed by a man, is zakat obligatory on the woman? He replied: If it has been with her for a long time, then zakat is obligatory on the woman.

Hazrat Ali (may Allah be pleased with him) says that if a woman is wealthy, she will pay zakat on her mahr, and if she is poor, then nothing is obligatory on her.

Hazrat Ibn Jurayj says that I asked Hazrat Ata: If a person has nineteen dinars and nothing else, and he exchanges them for twelve or thirteen, is there zakat on this? He replied: Yes, if he exchanges them for two hundred dirhams, and this is when they are of silver, not of gold.