If it exceeds [the amount], one returns the excess, unless the extractor permits him [to keep it]. If it is less, the burden is upon the extractor. Whatever the taker spends on refining it is from his own wealth; he may not seek reimbursement from the owner, nor does the owner calculate what he spent on the mine for its extraction or its refinement. Abu Hanifah said: The cost is not binding upon him from his share. He likened it to spoils of war (ghanima) and based it on his principle that this is buried treasure (rikaz) upon which a fifth is due. The discussion on that has already passed. We have mentioned that what is obligatory in this is zakat, so the cost of its extraction and refinement is not calculated, just as with grain. If that was a debt upon him, he calculates it, just as he calculates what he spent on crops.

Section: There is no zakat on what is extracted from the sea, such as pearls, coral, ambergris, and the like, according to the apparent statement of al-Khiraqi and the preference of Abu Bakr. Something similar has been narrated from Ibn Abbas. This is also the position of Umar ibn Abd al-Aziz, Ata, Malik, al-Thawri, Ibn Abi Layla, al-Hasan ibn Salih, al-Shafi'i, Abu Hanifah, Muhammad, Abu Thawr, and Abu Ubayd. Another narration from Ahmad states that there is zakat on it, because it is something extracted from a mine, thus resembling that which is extracted from a land mine. It is recounted from Umar ibn Abd al-Aziz that he took a fifth from ambergris. This is the opinion of al-Hasan and al-Zuhri. Al-Zuhri added [the same] for pearls extracted from the sea. Our evidence is that Ibn Abbas said: "There is nothing [due] on ambergris; it is merely something the sea has cast forth." Something similar is narrated from Jabir. Both were recorded by Abu Ubayd. [It is also] because it used to be extracted during the time of the Messenger of God (peace be upon him) and his successors,