the emancipator has wealth, he pays his partner half the value of the slave; he does not settle accounts with him for what he has taken, because it is a slave as long as a dirham of [the kitaba] remains due, and because it is possible that he might become unable, thus returning to servitude, or that he might die, so any property he has remains between them. It was transmitted from him by Hanbal that he is freed except for half of one hundred [dirhams] according to this, and the wala' is [distributed] according to the portion he emancipated. The first narration accords with the statement of al-Khiraqi, for he made it obligatory for the emancipator to pay as penalty half the value of the slave. It is appropriate that half his value be obligatory based on the condition upon which he was emancipated, which is that he is a mukatab who has paid his kitaba except for one hundred of it, which is one-tenth of it. As for the narration of Hanbal, it is possible that it is based on what Abu Bakr and al-Qadi said regarding the fact that the emancipation does not extend to the portion contracted for kitaba by another. We have supported the first narration with what we have mentioned. And Allah knows best.

2008 - Issue; he said: (And when the mukatab is unable to perform and is returned to servitude, and he had been given something as charity, it belongs to his master.)

The sum of this is that when a mukatab becomes unable to perform [his kitaba] and he possesses property, and he is returned to servitude, that property belongs to his master, whether it was from his own earnings, or from voluntary charity (sadaqat tatawwu'), or from a bequest. As for what was from obligatory charity (sadaqat mafruda), there are two narrations regarding it. One of them is that it belongs to his master, which is the opinion of Abu Hanifah. 'Ata' said: "Placing it in the path [of Allah] is more beloved to me, and if he keeps it, there is no harm." The second narration is that what remains in his hand is taken and placed among the mukatabun; this was transmitted by Hanbal and is the opinion of Shurayh, al-Nakha'i, and al-Thawri. Abu Bakr and al-Qadi chose the view that it should be returned to its donors, which is the opinion of Ishaq, because it was only given to him to be spent on emancipation, so if it is not spent on that, its return is obligatory, like the warrior (ghazi), the debtor (gharim), and the wayfarer (ibn al-sabil). We argue that Ibn 'Umar returned a mukatab to servitude and he kept what he had taken from him. And because he takes it for his need, so he does not return what he has taken, like the poor and the destitute.