evidence for this, nor any principle to rely upon. It is refuted by the statement of the Prophet (peace and blessings of Allah be upon him): "There is no Sadaqah on less than five wasqs" (55). Making Zakah obligatory on a small or large amount is contrary to all other Zakah-liable assets, and measuring it by other things is contrary to everything upon which a tithe (ushr) is due. Measuring it by the least valuable item subject to Zakah has no precedent whatsoever. Furthermore, drawing an analogy (56) between it and trade goods is invalid, because Zakah is not due on the substance of trade goods; rather, it is due on their value, and it is paid from the value by which they were measured. Value is that to which all other goods (57) having monetary worth are referred; thus, it does not follow from being referred to it that it should be referred to something that has nothing else referred to it. Zakah is not extracted from it. This is an asset from which Zakah is extracted from its own genus, so its nisaab is measured by itself, like grains. It is also an asset produced from the earth upon which a tithe or half-tithe is due, so it resembles other things upon which that is due. Moreover, it is an asset upon which Zakah is due, so it is not obligatory regardless of a small or large amount, just like all other assets. Furthermore, there is no textual evidence (nass) for what they have mentioned, nor is there consensus (ijma'), nor does it fall [under the same meaning as either of them] (58). Therefore, it is necessary not to assert this, due to the lack of evidence for it.

Section: The third ruling is that the tithe (ushr) is due on what is irrigated without expense, such as that which is watered by rain, rivers, or what is watered by its roots—this being what is planted in land whose water is close to the surface, allowing the roots of the trees to reach it, thus rendering it independent of irrigation. The same applies to that whose roots reach a river or a channel. A half-tithe is due on what is irrigated with expense, such as water-lifting devices (dawali) and irrigation camels (nawadih); we know of no disagreement regarding this. This is the opinion of Malik, al-Thawri, al-Shafi'i, the scholars of opinion (ashab al-ra'y), and others. The source for this is the statement of the Prophet (peace and blessings of Allah be upon him): "On what is watered by rain, springs, or is athari, there is a tithe, and what is watered by lifting (nad-h) is a half-tithe."