extracting maintenance expenses, then he pays Zakat on what remains. There is no Sadaqah (Zakat) on one whose debt is more than his wealth, whether in camels, cows, sheep, or crops, and no Zakat is due. This is the opinion of Ata', al-Hasan, Sulayman, Maymun ibn Mihran, al-Nakha'i, al-Thawri, al-Layth, and Ishaq, due to the generality of what we have mentioned. It is also narrated that debt does not prevent Zakat in them, which is the opinion of Malik, al-Awza'i, and al-Shafi'i. It is narrated from Ahmad that he said: Ibn Umar and Ibn Abbas differed. Ibn Umar said: He deducts what he borrowed or spent on his produce and family, and pays Zakat on what remains. The other said: He deducts what he borrowed (10) for his produce, and pays Zakat on what remains (11). I lean toward the view that he does not pay Zakat on what he spent specifically on his produce, and pays Zakat on what remains, because when the tax collector (musaddiq) comes and finds camels, cows, or sheep, he does not ask what debt the owner has, and money is not like this. According to this narration, debt does not prevent Zakat in manifest wealth, except in crops (12) and fruits, regarding what he borrowed specifically for spending on them. This is the apparent view of al-Khiraqi, for he said regarding the Kharaj (land tax): "He pays it, then pays Zakat on what remains," treating it as a debt on the crop. And he said regarding mortgaged livestock: "He pays from them if he has no other wealth to pay from," thus obligating Zakat on them despite the debt. Abu Hanifah said: The debt for which one is pursued prevents Zakat in all forms of wealth, except crops (13) and fruits, based on his view that what is mandatory in them is not Sadaqah. The difference between manifest and hidden wealth is that the attachment of Zakat to manifest wealth is more confirmed due to its visibility and the attachment of the hearts of the poor to it. For this reason, it is legislated to send a collector (13) who takes its Sadaqah from its owners. The Prophet (peace and blessings of Allah be upon him) used to send collectors, and they would take the Sadaqah from their owners, as did the Caliphs after him, and Abu Bakr al-Siddiq, may Allah be pleased with him, fought those who withheld it, and it was not reported from them (14) that they
(10) In Sunan al-Bayhaqi: "spent" (anfaqa). (11) Recorded by al-Bayhaqi in the chapter on debt in relation to Sadaqah, from the Book of Zakat, al-Sunan al-Kubra 4/148. (12) In M: "the crop" (al-zar'). (13) In M: "min" (from). (14) In B and M: "'anhu" (from him).
إخْرَاجِ النَّفَقَةِ، فيُزَكِّى ما بَقِىَ، ولا يكونُ على أحَدٍ، دَيْنُه أكْثَرُ من مالِهِ، صَدَقَةٌ فى إبِلٍ، أو بَقَرٍ، أو غَنَمٍ، أو زَرْعٍ، ولا زَكَاةٌ. وهذا قولُ عَطاءٍ، والحسنِ، وسليمانَ، ومَيْمُونِ بن مِهْرَانَ، والنَّخَعِىِّ، والثَّوْرِيِّ، واللَّيْثِ، وإسحاقَ؛ لِعُمُومِ ما ذَكَرْنَا. وَرُوِىَ، أَنَّه لا يَمْنَعُ الزكاةَ فيها. وهو قولُ مالِكٍ، والأوْزاعِىِّ، والشَّافِعِىِّ. وَرُوِىَ عن أحمدَ أَنَّه قال: قد اخْتَلَفَ ابنُ عمرَ وابنُ عَبَّاسٍ، فقال ابنُ عمرَ: يُخْرِجُ ما اسْتَدَانَ أو أنْفَقَ على ثَمَرَتِه وأهْلِه، ويُزَكِّى ما بَقِىَ. وقال الآخَرُ: يُخْرِجُ ما اسْتَدَانَ (١٠) على ثَمَرَتِه، ويُزَكِّى ما بَقِىَ (١١). وإليه أَذْهَبُ أن لا يُزَكِّىَ ما أَنْفَقَ على ثَمَرَتِه خاصَّةً، ويُزَكِّى ما بَقِىَ؛ لأنَّ المُصَدِّقَ إذا جَاءَ فوَجَدَ إِبِلًا، أو بَقَرًا، أو غَنَمًا، لم يَسْأَلْ أيَّ شىءٍ على صَاحِبِها من الدَّيْنِ، وليس المالُ هكذا. فعلَى هذه الرِّوَايَةِ، لا يَمْنَعُ الدَّيْنُ الزكاةَ فى الأمْوالِ الظاهِرَةِ، إلَّا فى الزُّرُوْعِ (١٢) والثِّمَارِ، فيما اسْتَدَانَهُ للإِنْفاقِ عليها خاصَّةً. وهذا ظاهِرُ قَوْلِ الخِرَقِىِّ؛ لأنَّه قال فى الخَراجِ: "يُخْرِجُه، ثمَّ يُزَكِّى ما بَقِىَ". جَعَلَهُ كالدَّيْنِ على الزَّرْعِ. وقال فى الماشِيَةِ المَرْهُوَنةِ: "يُؤدِّى منها إذا لم يَكُنْ له مالٌ يُؤَدِّى عنها". فأوْجَبَ الزَّكَاةَ فيها مع الدَّيْنِ. وقال أبو حنيفةَ: الدَّيْنُ الذى تَتَوَجَّهُ فيه المُطَالَبَةُ يَمْنَعُ فى سَائِرِ الأَموَالِ، إلَّا الزُّرُوعَ (١٣) والثِّمَارَ. بِنَاءً منه على أنَّ الوَاجِبَ فيها ليس بِصَدَقَةٍ، والفَرْقُ بين الأَمْوَالِ الظاهِرَةِ والباطِنَةِ أَنَّ تَعَلُّقَ الزكاةِ بالظَّاهِرَةِ آكَدُ، لِظُهُورِهَا، وتَعَلُّقِ قُلُوبِ الفُقَرَاءِ بها، ولهذا يُشْرَعُ إرْسالُ ساعٍ (١٣) يَأْخُذُ صَدَقَتَها من أَرْبَابِها، وكان النَّبِيُّ -صَلَّى اللهُ عَلَيْهِ وَسَلَّمَ- يَبْعَثُ السُّعَاةَ، فيأْخُذُونَ الصَّدَقَةَ مِن أَرْبَابِها، وكذلك الخُلَفَاءُ بعدَه، وعلى مَنْعِهَا قَاتَلَهُمْ أبو بكرٍ الصِّدِّيقُ، رَضِىَ اللَّه عنه، ولم يَأْتِ عنهم (١٤) أنَّهم
(١٠) فى سنن البيهقى: "أنفق".(١١) أخرجه البيهقى، فى: باب الدين مع الصدقة، من كتاب الزكاة. السنن الكبرى ٤/ ١٤٨.(١٢) فى م: "الزرع".(١٣) فى م: "من".(١٤) فى ب، م: "عنه".
