those they provide for, or beasts of burden that they need for riding or to benefit from for their primary needs, or livestock for which they similarly need their offspring, or merchandise whose profit—which they need—would be diminished by paying the fitra from it, then no fitra is due upon them in such cases. This is because this constitutes part of their primary needs, so they are not required to sell it, just as they are not required to do so for their own sustenance. Whoever possesses books they need to study or to preserve is not required to sell them. If a woman possesses jewelry for wearing or for leasing to those who need it, she is not required to sell it for the fitra. Whatever remains of all of this beyond their primary needs, and it is possible to sell it or spend it toward the fitra, the fitra becomes mandatory through it, because it is possible to perform the duty without primary harm, resembling the case if one possessed food with which to fulfill it that was surplus to one's needs.

477 - Issue: He said: "And there is no Zakat due from him regarding his mukatab (indentured slave)."

It is upon the mukatab to pay the Zakat al-Fitr for himself. Among those who said that the fitra of the mukatab is not mandatory upon his master are Abu Salamah ibn Abd al-Rahman, al-Thawri, al-Shafi'i, and the People of Opinion (Ashab al-Ra'y). Ata', Malik, and Ibn al-Mundhir obligated it upon the master because he is a slave, thus resembling his other slaves.