463 - Issue: He said: "And the found property (luqatah), when it becomes [the property of the finder] after a year, is like the rest of the finder's wealth; he starts a new year for it, then pays its Zakat. If its owner comes, he pays its Zakat for the year during which the finder was restricted from it."

The apparent meaning of the school (Madhhab) is that the found property is owned upon the completion of the year of announcement. Abu al-Khattab chose the view that he does not own it until he chooses to do so. This is the school of al-Shafi'i, and it will be mentioned in its place, if Allah the Almighty wills. Whenever he owns it, he starts a new year, and when it passes, its Zakat becomes obligatory upon him. The Qadi narrated in one place that when he owns it, the equivalent is obligatory upon him if it is a fungible item, or its value if it is not fungible. This is the school of al-Shafi'i, and it will be mentioned in its place, if Allah the Almighty wills. The implication of this is that its Zakat is not obligatory upon him because it is a debt, so it prevents Zakat, like other debts. Ibn 'Aqil said: It is possible that Zakat is not obligatory upon it for another reason, which is that his ownership of it is not stable, and its owner may take it from him whenever he finds it. The school's position is what al-Khiraqi mentioned, and what the Qadi mentioned leads to the establishment of an exchange in the right of someone who has no authority over it, without his act or his choice, and this necessitates that the debt he owes should prevent inheritance and bequests, like other debts, while the matter is the opposite. What Ibn 'Aqil mentioned is invalidated by what a father gives to his child, and by the half of the dowry (sadaq), for he has the right to reclaim them, yet it does not prevent the obligation of Zakat. As for its owner, if he comes and takes it, al-Khiraqi mentioned that he pays its Zakat for the year during which the finder was restricted from it, which is the year of announcement. We have already mentioned two narrations regarding lost property (dall), and this is part of them. According to the requirement of al-Khiraqi's statement, if the finder did not own it—like one who did not announce it—then there is no Zakat upon its finder. If its owner comes, he pays its Zakat for the entire time. Its Zakat is only obligatory upon him if it is livestock on the condition [that it is] free-grazing (sa'imah) with the finder; if he feeds it fodder, then there is no Zakat upon him, according to what we mentioned regarding the usurped property (maghsub).

464 - Issue: He said: "And the woman, when she receives her dowry, pays its Zakat for what has passed."

The totality of this is that the dowry remaining in the liability (dhimmah) is a debt for the woman. Its ruling is the ruling of debts, according to what has passed; if it is owed by someone solvent, Zakat is obligatory upon it. When she receives it, she pays for what has passed. If it is owed by an insolvent person or someone who denies it, then it is according to the two narrations. Al-Khiraqi chose the view that Zakat is obligatory upon it, and there is no difference between what is before or after the consummation of marriage; because it is a debt in the liability, so it is like the price of her sold goods. If half of it drops due to her divorce before consummation, and she receives the half, she must pay Zakat on what she received, not on what she did not receive, because it is a debt for which she received no compensation and did not collect, so it resembles what cannot be collected due to bankruptcy or denial. Likewise, if the [entire dowry] drops before she receives it, due to the annulment of the marriage by an act from her side, then she has no Zakat upon it, for what we have mentioned. This is also the statement regarding every debt that drops before it is received without its owner's renunciation, or the owner despairs of collecting it. As for lost property, if one despairs of it, there is no Zakat upon its owner; for Zakat is an act of sympathy (muwasah), so the sympathy is not binding upon him except for what he has obtained. If the dowry is a nisab and a year passes over it, then half of it drops and she receives the half, she must pay the Zakat of the half received, because Zakat became obligatory upon it, then dropped from its half for a reason specific to it, so the dropping was specific to it. If a year passes over it before she receives it, then she receives it all, she pays its Zakat for that year. If years pass over it before she receives it, then she receives it, she pays its Zakat for all that has passed, provided it does not drop below the nisab. Abu Hanifa said: Zakat is not obligatory upon her until she receives it, because it is an exchange for something that is not...