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...'
(22) Surah al-Nisa' 4. (23) In the original and B: "hukmuhu" (its ruling). (1) Omitted from: B and M. (2) Previously mentioned on page 150. (3) In M: "riwayah" (narration).
بابُ زكاةِ الدَّيْنِ والصَّدُقَةِ
الصَّدُقَةُ: هى الصَّدَاقُ، وجَمْعُها صَدُقَاتٌ، قال اللهُ تعالى: {وَآتُوا النِّسَاءَ صَدُقَاتِهِنَّ نِحْلَةً} (٢٢). وهى من جُمْلَةِ الدُّيُونِ، وحُكْمُها حُكْمُها (٢٣)، وإنَّما أَفْرَدَها بالذِّكْرِ لِاشْتِهَارِهَا بِاسْمٍ خَاصٍّ.
٤٦٠ - مسألة؛ قال: (وَإذَا كان مَعَهُ مِائَتَا دِرْهَمٍ، وعَلَيْهِ دَيْنٌ، فَلَا زَكَاةَ عَلَيْهِ)
وجُمْلَةُ ذلك أنَّ الدَّيْنَ يَمْنَعُ وُجُوبَ الزكاةِ فى الأمْوَال الباطِنَةِ، رِوَايَةً وَاحِدَةً. وهى الأَثْمانُ، وعُرُوضُ التِّجَارَةِ. وبه قال عَطاءٌ، وسليمانُ بن يَسَارٍ، ومَيْمُونُ ابن مِهْرَانَ، والحسنُ، والنَّخَعِىُّ، واللَّيْثُ، ومالِكٌ، والثَّوْرِىُّ، والأوْزَاعِىُّ، وإسحاقُ، وأبو ثَوْرٍ، وأصْحَابُ الرَّأْىِ. وقال رَبِيعَةُ، وحَمَّادُ بنُ أبى (١) سليمانَ، والشَّافِعِىُّ فى جَديدِ قَوْلَيْه: لا يَمْنَعُ الزكاةَ؛ لأنَّه حُرٌّ مُسْلِمٌ مَلَكَ نِصَابًا حَوْلًا، فوَجَبَتْ عليه الزكاةُ، كَمَنْ لا دَيْنَ عليه. ولَنا، ما رَوَى أبو عُبَيْدٍ فى "الأمْوَالِ" (٢): حَدَّثَنَا إبراهيمُ بن سَعْدٍ، عن ابن شِهابٍ، من السَّائِبِ بن يَزِيدَ، قال: سَمِعْتُ عثمانَ بن عَفَّانَ يَقُولُ: هذا شَهْرُ زَكَاتِكُمْ، فمَن كان عليه دَيْنٌ فَلْيُؤَدِّه، حتَّى تُخْرِجُوا زَكَاةَ أَمْوَالِكُمْ. وفى لَفْظٍ (٣): فمَن كان عليه دَيْنٌ
(٢٢) سورة النِّساء ٤.(٢٣) فى الأصل، ب: "حكمه".(١) سقط من: ب، م،(٢) تقدَّم فى صفحة ١٥٠.(٣) فى م: "رواية".
