it is found, and by its implication that whatever remains belongs to its finder, whoever they may be. Furthermore, it is wealth belonging to a disbeliever which has been overcome, so there is a fifth due upon the one who found it, with the remainder belonging to the finder, similar to booty. Also, it is an acquisition of wealth, so it belongs to the acquirer if he is free, or to his master if he is a slave, just like gathering firewood or hunting. It may be derived as an opinion for us that the fifth is not obligatory except upon one for whom zakat is obligatory, based on our statement that it is a form of zakat. However, the first opinion is more correct.

Section: It is permissible for a person to take charge of distributing the fifth himself. This is the opinion of the scholars of ra'y (discretionary opinion) and Ibn al-Mundhir, because 'Ali instructed the finder of a treasure to distribute it to the poor. Imam Ahmad stated this. It is also because he has fulfilled the right to its rightful recipient, so he is absolved of it, just as if he had distributed zakat or paid a debt to its owner. It may be derived that this is not permissible, because the correct view is that it is fay' (spoils/booty), so he does not have the right to distribute it himself, like the fifth of booty. Abu Thawr held this view, saying: If he does so, the Imam shall hold him liable for it. The Qadi said: The Imam does not have the right to return the fifth of the rikaz to its finder because it is a right belonging to wealth, so it is not permissible to return it to the one upon whom it was obligatory, just like zakat and the fifth of booty. Ibn 'Aqil said: It is permissible, because it was narrated from 'Umar that he returned some of it to the one who found it, and because it is fay', so it is permissible to return it or return a portion of it to its finder, like the kharaj (land tax). This is the opinion of Abu Hanifa.

454 - Issue; He said: "And when he extracts from the mines twenty mithqals of gold, or two hundred dirhams of silver, or the equivalent value of that in mercury, lead, brass, or other things extracted from the earth, then he owes zakat on it at that time."

The derivation of "ma'dan" (mine) comes from "'adana bi-al-makan" (to reside in a place), meaning he remained in it. From this, Paradise (al-jannah) was called the Garden of 'Adn (Eden), because it is an abode of residence and eternity. Ahmad said: Mines are that which is extracted; it is not something that has been buried. The discussion of this issue is in four sections:

The first, regarding the description of the mine to which the obligation of zakat is attached. It is everything that is extracted from