Section: If one emancipates an endowed slave, the emancipation does not take effect because the right of another person is attached to it, and because the endowment is binding, so it cannot be invalidated. If half of a slave is an endowment and half is absolute (talq) property, and the owner of the absolute portion emancipates him, the emancipation does not extend to the endowed portion; for if it does not take effect through direct action, it is even less likely to take effect through extension (sirayah).

926 - Issue; He said: (And if five wasqs [of grain or fruit] come into the hand of some of the beneficiaries of the endowment, there is zakat upon it. And if the endowment becomes [designated] for the poor, there is no zakat upon it.)

The sum of this is that if the endowment consists of trees that bear fruit, or land that is cultivated, and the endowment is for specific people, and a nisab (minimum threshold) of the fruit or grain reaches some of them, then zakat is due upon it. This is the opinion of Malik and al-Shafi'i. It is narrated from Tawus and Makhul that there is no zakat upon it, because the land is not owned by them, so zakat is not obligatory upon them for what is produced from it, just as it is for the poor. Our view is that he has derived a nisab from his land or trees, so its zakat is obligatory upon him, just as it would be for something other than an endowment. This is verified by the fact that the endowment is the principal, while the fruit is absolute [property], and the ownership over it is complete; he has the authority to dispose of it in all ways, and it is inherited from him; therefore, zakat is due upon it, like [the yield] obtained from land rented by him. Their statement that the land is not owned by him is rejected. Even if we concede that, he is the owner of its usufruct, and that is sufficient for the obligation of zakat, as evidenced by rented land. As for the poor, there is no zakat upon them for what comes into their hands, whether a nisab of grain or fruit reaches some of them or not. There is no zakat upon them before its distribution, even if it reaches the thresholds; for an endowment [for the poor] is not designated for any one of them, as evidenced by the fact that it is permissible to deprive any one of them and give it to another. Property rights are only established in it through distribution and possession, [at which point] what is given to him from its yield becomes newly acquired property, so zakat is not obligatory upon him for it, just like that which is given to him from zakat.