to extract it from it before the division is not permissible; because the profit is a protection for the capital. It is possible that it may be permissible, because they entered into it under the rulings of Islam, and among its rulings is the obligation of Zakat and its extraction from the wealth.

Section: If each of two partners permits his companion to extract his Zakat, or two men who are not partners each permit the other to extract his Zakat, and each one of them extracts both his own Zakat and his companion's Zakat together at one time, each of them guarantees his companion's share; because each one of them was removed from the agency by operation of law, since the one upon whom the Zakat is due has extracted his own Zakat himself. It is possible that he does not guarantee it if he did not know about his companion's extraction, if we say that an agent is not removed until he has knowledge of the principal's revocation or his death. It is also possible that he does not guarantee it, even if we say that he is removed; because he deceived him by empowering him to make the extraction and ordered him to do so, yet did not inform him of his own extraction, so the risk of the deception falls upon him, just as if he had deceived him regarding the free status of a slave-girl. This is better, if Allah the Almighty wills. According to this, if one of them knows while the other does not, the one who knows bears the liability, not the other. As for if one of them extracts it before the other, then according to this view, there is no liability on either of them if he did not know, and the second one [over the first] bears the liability, not the first.

Chapter: Regarding the Zakat of Debt and the Dowry (Saduqa).

The Saduqa is the dowry (Sadaq), and its plural is Saduqat. Allah the Almighty says: {And give the women their dowries (Saduqatihinna) as a free gift} [Quran 4:4]. It is among the category of debts, and its ruling is the same as theirs, and it has only been mentioned separately due to its being well-known by a specific name.

460 - Issue: He said: (And if he has two hundred dirhams with him, and he owes a debt, there is no Zakat upon him.)

The summary of this is that debt prevents the obligation of Zakat in hidden wealth, according to one narration. This refers to currency and trade goods. This is the opinion of 'Ata', Sulayman ibn Yasar, Maymun ibn Mihran, al-Hasan, al-Nakha'i, al-Layth, Malik, al-Thawri, al-Awza'i, Ishaq, Abu Thawr, and the People of Opinion (Ashab al-Ra'y). Rabi'ah, Hammad ibn Abi Sulayman, and al-Shafi'i in his new opinion said: It does not prevent Zakat; because he is a free Muslim who has possessed the Nisaab for a year, so Zakat is mandatory upon him, just like one who has no debt. Our evidence is what Abu 'Ubayd narrated in "al-Amwal": Ibrahim ibn Sa'd narrated to us, from Ibn Shihab, from al-Sa'ib ibn Yazid, who said: I heard 'Uthman ibn 'Affan saying: 'This is the month of your Zakat, so whoever has a debt upon him, let him pay it, until you extract the Zakat of your wealth.' In another wording: 'So whoever has a debt upon him...'