regardless of whether it is little or much; because Umar said: "Take one dirham from every twenty dirhams." And because it is a right upon him, it becomes obligatory in both its small and large amounts, like the share of the owner in his land which he shares with him. As for us, it is a tithe (ushr) or half-tithe (nisf 'ushr) that became obligatory by the Sharia, so a threshold (nisab) was considered for it, like the zakat on crops and fruits. Also, it is a right that is estimated by the passage of a year (hawl), so the threshold was considered for it, like zakat. As for the saying of Umar, its intended meaning—and Allah knows best—is the clarification of the amount to be taken, which is the half-tithe. Its meaning is: If he possesses ten dinars, then take one dirham from every twenty dirhams, because at the beginning of the hadith, it is stated that Umar sent a tax collector and ordered him to take from the Muslims one dirham from every forty dirhams, and from the people of the Dhimma one dirham from every twenty dirhams, and from the people of war one out of every ten. This is only taken from the Muslim if he possesses a threshold, and thus it is the same for others.

Section: There is a difference of opinion in the narration from Ahmad regarding the tithe-collector when a Dhimmi passes by him with wine or pork. He said in one instance, "Umar said: 'Leave them to sell it.' It should only be upon the one who takes it." He narrated with his chain of transmission, from Suwayd ibn Ghafala, regarding the saying of Umar: "Leave them to sell wine and pork for its tithe." Ahmad said: "A good chain of transmission." Among those who held this view were Masruq, al-Nakha'i, and Abu Hanifa. Muhammad ibn al-Hasan agreed with them regarding wine specifically. The Qadi mentioned that Ahmad stated textually that nothing is taken from them of it. Umar ibn Abd al-Aziz, Abu Ubayd, and Abu Thawr also held this view. Umar ibn Abd al-Aziz said: "A Muslim does not levy the tithe on wine." It was narrated from Umar ibn al-Khattab, may Allah be pleased with him, that Utba ibn Farqad sent him forty thousand dirhams as the tithe (sadaqa) of wine. Umar wrote to him: "You have sent me the tithe of wine, and you are more entitled to it than the Muhajirun." He informed the people of this and said: "By Allah, I will never employ you for anything after this." He said: "So he dismissed him." Abu Ubayd said: "The meaning of the saying of Umar, may Allah be pleased with him: 'Leave them to sell it, and you take...'"