the owner what amount of debt he owes, but rather he collects the Zakah from them. Wealth is not treated in this manner, and this is the manifest view of al-Khiraqi here, because his statement is general regarding all livestock. This is because the obligation of Zakah in visible assets is more emphatic due to their visibility and the attachment of the hearts of the poor to them upon seeing them, and because the need to protect them is greater, and because the tax collector manages the collection of Zakah from them and does not inquire about the debt of their owner. The second narration is that Zakah is not obligatory upon them. Debt prevents the obligation of Zakah in all assets, both visible and hidden. Ibn Abi Musa said: The correct view in his madhhab is that debt prevents the obligation of Zakah in every case. This is the school of Abu Hanifah, and it was narrated from Ibn Abbas, Makhul, and al-Thawri. Ibn al-Mundhir narrated this from them regarding crops when the owner has incurred debt for them, because it is one type of Zakah, so debt prevents its obligation just like the other type. Also, because the debtor is in need, and charity (sadaqah) is only obligatory upon the wealthy, according to his (peace be upon him) statement: "I have been commanded to take charity from their wealthy and return it to their poor." And his statement (peace be upon him): "There is no charity except from what is surplus to one's own need." Abu Ubayd narrated in the book "al-Amwal" from al-Sa'ib ibn Yazid that he heard Uthman ibn Affan
(4) In M: "li-qawlihi" (for his statement). (5) Preceded in 1/275. See the verification of the hadith of Mu'adh mentioned on page 5. (6) Recorded by al-Bukhari as a ta'liq (hanging narration), in: Chapter of the Interpretation of the Word of Allah the Exalted: {After any bequest he may make or debt}, from the Book of Bequests. Sahih al-Bukhari 4/6. And Imam Ahmad, in: al-Musnad 2/230. A similar version was recorded by al-Bukhari, in: Chapter of No Charity Except from Surplus, from the Book of Zakah, and in: Chapter of the Obligation of Maintenance for the Family and Dependents, from the Book of Maintenance. Sahih al-Bukhari 2/139, 7/81. And Muslim, in: Chapter of Clarifying that the Upper Hand is Better than the Lower Hand... etc., from the Book of Zakah. Sahih Muslim 2/717. And Abu Dawud, in: Chapter of the Man Who Spends from His Wealth, from the Book of Zakah. Sunan Abi Dawud 1/389, 390. And al-Nasa'i, in: Chapter of Charity from Surplus, and Chapter of Which Charity is Best, from the Book of Zakah. al-Mujtaba 5/46, 52. And Imam Ahmad, in: al-Musnad 2/245, 278, 394, 402, 434, 435, 476, 480, 501, 524, 527. (7) al-Amwal 437. It was also recorded by Imam Malik, in: Chapter of Zakah on Debt, from the Book of Zakah. al-Muwatta 1/253. And al-Bayhaqi, in: Chapter of Debt with Charity, from the Book of Zakah. al-Sunan al-Kubra 184. And Ibn Abi Shaybah, in: Chapter of What They Said Regarding the Man Who Has Debt and Who Said He Does Not Pay Zakah, from the Book of Zakah. al-Musannaf 3/194. And Abd al-Razzaq, in: Chapter of There is No Zakah Except on Produce, from the Book of Zakah. al-Musannaf 4/92, 93.
