as an addition (40) to the half, constitutes making it mandatory to exceed the minimum Zakat, which would be harmful. Wealth and moderate means are considered at the end of the year because that is the time of obligation, so the status at that time is taken into account, just as in Zakat. If a large number of the tribe (aqila) are in the same degree, the obligation is divided among them all. The judge compels every person according to what he sees fit, even if it is a small amount. According to the other view, he assigns to the person of moderate means half of what is assigned to the wealthy person, and applies this to all of them. This is one of the two statements of al-Shafi'i. He said in the other: The judge selects whomever he wishes among them and imposes this required amount upon them, so that it does not fall below the required amount and become a trivial thing, and because it is difficult, for perhaps each person would be assigned a qirat, making it difficult to collect. Our position is that they are equal in kinship, so they are equal, just as if they were few in number, and like inheritance. As for the attachment to the hardship of collection, it is not correct; because the hardship of an increased obligation is greater than the hardship of collection. Furthermore, this is an attachment to wisdom without a basis that testifies to it, so the evidence is not abandoned for it. Moreover, it is countered by the lightness of the obligation upon each individual and the ease of the duty upon them. Furthermore, it is inevitable that the judge specifies some of them either through ijtihad or without ijtihad. If he specifies through ijtihad, [there is difficulty in it for him], and perhaps he cannot obtain knowledge of who is more entitled to it, thus the imposition becomes impossible. If he specifies it through arbitrary judgment, it leads to him choosing between imposing something on a person out of his own desire without evidence, or not imposing it upon him, and there is no parallel for this. Perhaps he might accept a bribe from some of them and be accused, and perhaps the one upon whom he imposed something might refuse to pay it because he sees someone like him paying nothing, despite them being equal in all respects.

Section: Whoever among the aqila dies, becomes impoverished, or becomes insane before the year passes, nothing is binding upon him.