prepared for ownership, in that Allah the Almighty created wealth for the children of Adam so that they may use it to assist them in fulfilling the duties of worship and the burdens of religious obligations. Allah the Almighty said: {He created for you all that is in the earth} (Surah Al-Baqarah 29). Thus, through his humanity, he is prepared for ownership and is eligible for it, just as he is prepared for religious obligation and worship. According to this, there is no zakat upon the master regarding the slave's wealth because he does not own it, and none upon the slave because his ownership is incomplete, and zakat only becomes obligatory upon complete ownership.
Section: As for someone who is partially free, zakat on his wealth is incumbent upon him because he owns it through his free portion, and it is inherited from him, and his ownership over it is complete. Thus, his zakat is upon him, like a fully free person. The mudabbar (slave promised freedom upon the master's death) and the umm al-walad (slave woman who has borne her master a child) are like the qinn (unconditional slave), because there is no freedom in them.
418 - Issue: He said: (And there is no zakat on a mukatab (slave under a contract of manumission)).
If he is unable to pay, his master initiates a new term for the wealth in his possession for one year and pays its zakat if it reaches the nisaab (minimum threshold). If he pays and a nisaab remains in his possession, he starts a new year for it. We do not know of any disagreement among the people of knowledge regarding the fact that there is no zakat on a mukatab, nor on his master regarding his (the mukatab's) wealth, except for the view of Abu Thawr. Ibn al-Mundhir mentioned the same. Abu Thawr argued that the interdiction (hajr) by the master does not prevent the obligation of zakat, just like the interdiction placed upon the child, the mentally disabled, and the pawned item. It was reported from Abu Hanifah that he made the tithe (ushr) obligatory on what is produced from his land, based on his principle that the tithe is a levy on the land, not a zakat. Our evidence is what has been narrated that the Prophet (peace and blessings of Allah be upon him) said: "There is no zakat on the wealth of the mukatab." The jurists recorded this in their books, and because zakat is an obligation based on mutual support.
(1) In manuscript M: "Fa-inna" (for), which is an error. (2) Surah Al-Baqarah 29. (3) In manuscripts A and M: "yamliku" (he owns). (4) Omitted from the original. (1) In manuscripts A and M: "a'lam" (I know/I do not know). (2) Extracted by Al-Bayhaqi, in: The chapter on one who says the zakat of his (the slave's) wealth is upon its owner and that the slave does not own, from the Book of Zakat. Al-Sunan al-Kubra 4/109. And Al-Daraqutni, in: The chapter there is no zakat on the wealth of the mukatab until he is freed, from the Book of Zakat. Sunan al-Daraqutni 2/108.
لِلْمِلْكِ، من قِبَلِ أنَّ اللهَ تَعَالَى خَلَقَ المالَ لِبَنِى آدَمَ لِيَسْتَعِينُوا به على القِيَامِ بِوَظَائِف العِبَادَاتِ، وأعْبَاء التَّكَالِيفِ، قال (١) اللهُ تَعالى: {خَلَقَ لَكُمْ مَا فِي الْأَرْضِ جَمِيعًا} (٢). فبالآدَمِيَّةِ يَتَمَهَّدُ لِلْمِلْكِ ويَصْلُحُ له، كما يَتَمَهَّدُ لِلتَّكْلِيفِ والعِبادَةِ، فعلى هذا لا زكاةَ على السَّيِّدِ فى مَالِ العَبْدِ؛ لأنَّه لا يَمْلِكُهُ، ولا على العَبْدِ؛ لأنَّ مِلْكَهُ نَاقِصٌ، والزكَاةُ إنما تَجِبُ على تَامِّ المِلْكِ.
فصل: ومن بَعْضُه حُرٌّ عليه زَكَاةُ مَالِهِ؛ لأنَّه يَمْلِكُه (٣) بِجُزْئِه الحُرِّ، ويُورَثُ عنه، ومِلْكُه كَامِلٌ فيه (٤)، فكانت زكاتُه عليه، كالحُرِّ الكَامِلِ. والمُدَبَّرُ وأُمُّ الوَلَدِ كالقِنِّ؛ لأنَّه لا حُرِّيَّةَ فيهما.
٤١٨ - مسألة؛ قال: (وَلَا زكَاةَ عَلَى مُكَاتَبٍ)
فإنْ عَجَزَ اسْتَقْبَلَ سَيِّدُه بما فى يَدِه من المَالِ حَوْلًا وزَكَّاهُ، إن كان نِصَابًا، وإن أَدَّى، وبَقِىَ فى يَدِهِ نِصَابٌ لِلزَّكَاةِ، اسْتَقْبَلَ به حَوْلًا. لا نَعْلَمُ (١) خِلَافًا بين أهْلِ العِلْمِ فى أنَّه لا زكاةَ على المُكَاتَبِ؛ ولا على سَيِّدِهِ فى مَالِهِ، إلَّا قَوْلَ أبى ثَوْرٍ. ذَكَرَ ابْنُ المُنْذِرِ نَحْوَ هذا. واحْتَجَّ أبو ثَوْرٍ بأنَّ الحَجْرَ من السَّيِّدِ لا يَمْنَعُ وُجُوبَ الزَّكَاةِ، كالحَجْرِ على الصَّبِىِّ والمَجْنُونِ والمَرْهُونِ. وحُكِىَ عن أبى حنيفةَ، أنَّه أوْجَبَ العُشْرَ فى الخَارِجِ من أرْضِهِ، بِنَاءً على أصْلِه فى أن العُشْرَ مُؤْنَةُ الأرْضِ، وليس بِزَكَاةٍ. ولَنا، ما رُوِىَ أنَّ النَّبِىَّ -صَلَّى اللهُ عَلَيْهِ وَسَلَّمَ-، قال: "لَا زَكَاةَ فِى مَالِ المُكَاتَبِ" (٢). رَوَاه الفُقَهاءُ فى كُتُبِهِم، ولأنَّ الزكاةَ تَجِبُ على طَرِيقِ المُوَاسَاةِ،
(١) فى م: "فإن" خطأ.(٢) سورة البقرة ٢٩.(٣) فى أ، م: "يملك".(٤) سقط من: الأصل.(١) فى أ، م: "أعلم".(٢) أخرجه البيهقى، فى: باب من قال زكاة ماله على مالكه وإن العبد لا يملك، من كتاب الزكاة. السنن=
