areas surrounding them, because that is indispensable in any irrigation involving effort (67); it is an additional expense in terms of cost-reduction, so it operates (68) in the same manner as plowing the land and preparing it (69). If the water flows from the river into a channel leading to the land and settles in a place near the surface, not ascending except by scooping or by a wheel, it is considered among the efforts that result in the reduction of Zakah by half, as previously discussed; because the magnitude of the effort and the proximity or distance of the water are not taken into account. The governing principle for this is that it requires a device to elevate the water to the land, such as scooping, pumping, a water-lifting device (daliyah), or the like; and this has been met. End quote.

Section: If one irrigates for half the year with effort and half without effort, it is subject to three-quarters of a tithe. This is the position of Malik, al-Shafi'i, and the scholars of opinion (Ashab al-Ra'y), and we know of no opponent regarding this; because if each of these were present for the entire year, it would necessitate its requirement, so if it is present for half, it necessitates half of it. If one irrigates with one of them more than the other, the greater of the two is considered, thus its requirement becomes mandatory, and the ruling of the other lapses. Ahmad explicitly stated this (70). This is also the view of 'Ata', al-Thawri, Abu Hanifah, and one of the two narrations from al-Shafi'i. Ibn Hamid said: It is taken proportionally. This is the second view of al-Shafi'i; because if they were equal halves, they would be taken (71) proportionally, so it is the same if one of them is greater, just as if the fruit were of two types. The reasoning for the first view is that considering the amount of irrigation, the number of times it occurred, and the amount consumed in each irrigation is difficult and problematic; therefore, the ruling is assigned to the majority of the two, similar to the rule of pasturing (sawm) in livestock. If the amount is unknown, we lean towards requiring the full tithe as a precaution. Ahmad explicitly stated this in a narration by 'Abdullah; because the original principle is the obligation of the tithe, and it only lapses upon the existence (72) of effort, so as long as the exempting factor is not verified, it remains upon the original ruling, and because the origin is