Hasan says that for twenty dinars, half a dinar is due as zakat, and for forty dinars, one dinar is due.

Hasan says that there is no zakat on less than forty dinars.

Hazrat Ata says that zakat is not obligatory on wealth until it reaches twenty dinars; when it reaches twenty dinars, half a dinar is due as zakat on it, and for every additional four dinars, one dirham will be due, until it reaches forty, and for every forty, one dinar is due, and for twenty-four dinars, half a dinar and one dirham are due.

Hazrat Ubaidah says that I asked Ibrahim, "If someone has one hundred dirhams and ten dinars, how much zakat is obligatory on him?" He replied, "He should pay two and a half dirhams on the hundred dirhams and a quarter dinar on the dinars as zakat." The narrator says that then I asked Imam Sha'bi the same question! He replied, "We will apply the greater amount to the lesser, or he said (the narrator is unsure) the lesser to the greater, and when they reach the amount of the nisab of zakat, then zakat is obligatory on it."

10148 - (He said) (1) (I asked) (2) al-Sha'bi: He said: The greater amount is combined with the lesser ⦗166⦘ (or) (3) he said: (the lesser) (4) with the greater, so when (it reaches) (5) the amount requiring zakat, (he gives zakat) (6).

Hazrat Ubaidullah bin Ubaid narrates that I asked Hazrat Mak’hool,“O Abu Abdullah, I have a sword worth one hundred and fifty dirhams. Is there zakat on it?”He replied:“Combine it with what you have. If you possess gold or silver, and when the total becomes two hundred dirhams of gold and silver, then zakat is due on them.”

It is narrated from Hazrat Ash'ath that Hasan used to say: When you possess thirty dinars and one hundred dirhams, then zakat is due on them. And Hasan used to consider both dirhams and dinars as actual currency in their entirety.

It is narrated from Hazrat Ibn Umar (may Allah be pleased with them both) that the Noble Prophet (peace and blessings be upon him) had the rulings of zakat written down and kept them together with the sword (the narrator is in doubt) or with the will, and did not take it out until his blessed soul was taken. When the Prophet (peace and blessings be upon him) departed from this world, Hazrat Abu Bakr Siddiq acted upon it until he too left this world, then Hazrat Umar acted upon it. It was written in it that for five camels, one goat is due; for ten, two goats; for fifteen, three goats; for twenty, four goats; for twenty-five camels, one bint makhad (a one-year-old she-camel entering its second year) up to thirty-five; and when they exceed thirty-five, then for up to forty-five, one bint labun (a two-year-old she-camel entering its third year); and when they exceed forty-five, then for up to sixty, one hiqqah (a three-year-old she-camel entering its fourth year); and when they exceed sixty, then for up to seventy-five, one jadh’ah (a four-year-old she-camel entering its fifth year); then when they exceed seventy-five, up to ninety, two bint labun; and then when they exceed ninety, up to one hundred and twenty, two hiqqah; and when they exceed one hundred and twenty, then for every fifty, one hiqqah, and for every forty, one bint labun. The scattered (livestock) will not be combined, nor will the combined be separated (if the livestock are scattered and in multiple places, they will not be gathered together at the time of taking or giving zakat, and if they are in one place, they will not be divided into multiple places and pastures. However, according to Imam Abu Hanifa, the difference and multiplicity of place and pasture does not affect zakat; rather, only the difference and multiplicity of ownership affects zakat, so in this hadith, the combining and separating refers only to the extent of ownership), and two partners will settle their account among themselves (i.e., if two people are partners in trade or any work, when the zakat collector comes, he will not wait for the partners to divide their wealth and then take zakat separately from each share, but will take the due zakat from the total wealth, and then it is the partners’ responsibility to divide the due zakat according to their shares).

Hazrat Abdullah says that for twenty-five camels, a bint-e-makhaz is obligatory.

Hazrat Ali (may Allah be pleased with him) said: For five camels, one goat is due up to nine; when there is one more than nine, then up to fourteen, two goats are due; when there is one more than that, then up to nineteen, three goats are due; and when there is one more than nineteen, then up to twenty-four, four goats are due; and if there is one more camel than that, then five goats are due; and when there is one more camel than twenty-five, then a bint makhad or an ibn labun, which is a male and one year older than that, must be given up to thirty-five; and when there is one more camel than thirty-five, then a bint labun is due up to forty-five; and when there is one more camel than forty-five, then up to sixty, a strong male hiqqah is due; and when there is one more camel than sixty, then up to seventy-five, a jaz’ah is due; and when there is one more than seventy-five, then up to ninety, two bint labun are due; and when there is one more camel than ninety, then up to one hundred and twenty, two hiqqahs are due. And when the camels exceed one hundred and twenty, then for every fifty camels, one hiqqah is due. The collective should not be separated, nor should the separated be collected.