Hazrat Ibn Abi Dhi'b says that I asked Hazrat Imam Zuhri about the jizya of Banu Kalb and Banu Taghlib. He replied that we have received the information that half of a tenth (nifsu ushri) should be taken from their livestock.

Hazrat Ziyad bin Hudair narrates that Hazrat Umar Farooq appointed me as an official to collect (ushr) and other dues from the boatmen. I used to collect ushr from everyone coming and going. A man went to Hazrat Umar and informed him about this. He wrote to me: Ushr should be collected only once a year.

It is narrated from Ibrahim that a Christian elder came to Hazrat Umar Farooq and said, "Your official collects 'ushr' (a type of tax) twice a year." Hazrat Umar asked, "Who are you?" He replied, "The elder (leader) of the Christians." Hazrat Umar Farooq said, "I am the elder (leader) of the religion of Hanif." Then he wrote to his official instructing him to collect 'ushr' only once a year.

Hazrat Ziyad bin Hudair says that I am the first person who collected 'ushr in Islam.

Hazrat Ali (may Allah be pleased with him) bin Hakam narrates that I heard Hazrat Dhahhak bin Muzahim say that in the verse of the Holy Qur'an "Innamas sadaqatu lil fuqara'i wal masakin," by "fuqara" are meant those people who migrated, and by "masakin" are meant those people who did not migrate.

Hazrat Ma'qil says that I asked Hazrat Imam Zuhri who are meant by {إنَّمَا الصَّدَقَاتُ لِلْفُقَرَائِ }? He replied: The poor (fuqara) are those who stay in their homes and do not ask anyone, and the needy (masakeen) are those who go out of their homes and ask.

Hazrat Abdullah bin Zubair says that Sadaqat al-Fitr is obligatory upon the villagers.

10901 - Abu Bakr narrated to us, he said: Waki‘ narrated to us from Zam‘ah ibn Salih from (Yuhannis) (1) from Ibn al-Zubayr who said: The Bedouins are required to give the zakat al-fitr (2).

It is narrated from Hazrat Ismail bin Umayyah that Hazrat Siddiq Akbar used to accept cheese from the villagers as Sadaqat al-Fitr.

Hasan says that they will pay from the milk.