Yahya related to me from Malik that Yahya ibn Said bought some
property on behalf of his brother's sons who were orphans in his
house, and that that property was sold afterwards for a great deal of
profit.
Malik said, "There is no harm in using the property
of orphans to trade with on their behalf if the one in charge of them
has permission. Furthermore, I do not think that he is under any
liability."
Yahya related to me from Malik from Ibn Shihab from as-Sa'ib ibn
Yazid that Uthman ibn Affan used to say, "This is the month for you to
pay your zakat. If you have any debts then pay them off so that you
can sort out your wealth and take the zakat from it."
Yahya related to me from Malik from Ayyub ibn Abi Tamima as-
Sakhtayani that Umar ibn Abd al-Aziz, when writing about wealth that
one of his governors had collected unjustly, ordered it to be returned
to its owner and zakat to be taken from it for the years that had
passed. Then shortly afterwards he revised his order with a message
that zakat should only be taken from it once, since it was not wealth
in hand.
Yahya related to me from Malik from Yazid ibn Khusayfa that he
had asked Sulayman ibn Yasar whether zakat was due from a man who had
wealth in hand but also owed a debt for the same amount, and he
replied, "No."
Malik said, "The position that we are agreed
upon concerning a debt is that the lender of it does not pay zakat on
it until he gets it back. Even if it stays with the borrower for a
number of years before the lender collects it, the lender only has to
pay zakat on it once. If he collects an amount of the debt which is
not zakatable, and has other wealth which is zakatable, then what he
has collected of the debt is added to the rest of his wealth and he
pays zakat on the total sum."
Malik continued, "If he has no
ready money other than that which he has collected from his debt, and
that does not reach a zakatable amount, then he does not have to pay
any zakat. He must, however, keep a record of the amount that he has
collected and if, later, he collects another amount which, when added
to what he has already collected, brings zakat into effect, then he
has to pay zakat on it."
Malik continued, "Zakat is due on
this first amount, together with what he has further collected of the
debt owed to him, regardless of whether or not he has used up what he
first collected. If what he takes back reaches twenty dinars of gold,
or two hundred dirhams of silver he pays zakat on it. He pays zakat on
anything else he takes back afte rthat, whether it be a large or small
amount, according to the amount."
Malik said, "What shows
that zakat is only taken once from a debt which is out of hand for
some years before it is recovered is that if goods remain with a man
for trading purposes for some years before he sells them, he only has
to pay zakat on their prices once. This is because the one who is owed
the debt, or owns the goods, should not have to take the zakat on the
debt, or the goods, from anything else, since the zakat on anything is
only taken from the thing itself, and not from anything else."
Malik said, "Our position regarding some onewho owes a debt, and
has goods which are worth enough to pay off the debt, and also has an
amount of ready money which is zakatable, is that he pays the zakat on
the ready money which he has to hand. If, however, he only has enough
goods and ready money to pay off the debt, then he does not have to
pay any zakat. But if the ready money that he has reaches a zakatable
amount over and above the amount of the debt that he owes, then he
must pay zakat on it."
Yahya related to me from Malik from Yahya ibn Said that Zurayq
ibn Hayyan, who was in charge of Egypt in the time of al-Walid,
Sulayman, and Umar ibn Abd al-'Aziz, mentioned that Umar ibn Abd al-
Aziz had written to him saying, "Assess the muslims that you come
across and take from what is apparent of their wealth and whatever
merchandise is in their charge, one dinar for every forty dinars, and
the same proportion from what is less than that down to twenty dinars,
and if the amount falls short of that by one third of a dinar then
leave it and do not take anything from it. As for the people of the
Book that you come across, take from the merchandise in their charge
one dinar for every twenty dinars, and the same proportion from what
is less than that down to ten dinars, and if the amount falls short by
one third of a dinar leave it and do not take anything from it. Give
them a receipt for what you have taken f rom them until the same time
next year."
Malik said, "The position among us (in Madina)
concerning goods which are being managed for trading purposes is that
if a man pays zakat on his wealth, and then buys goods with it,
whether cloth, slaves or something similar, and then sells them before
a year has elapsed over them, he does not pay zakat on that wealth
until a year elapses over it from the day he paid zakat on it. He does
not have to pay zakat on any of the goods if he does not sell them for
some years, and even if he keeps them for a very long time he still
only has to pay zakat on them once when he sells them."
Malik
said, "The position among us concerning a man who uses gold or silver
to buy wheat, dates, or whatever, for trading purposes and keeps it
until a year has elapsed over it and then sells it, is that he only
has to pay zakat on it if and when he sells it, if the price reaches a
zakatable amount. This is therefore not the same as the harvest crops
that a man reaps from his land, or the dates that he harvests from his
palms."
Malik said, "A man who has wealth which he invests in
trade, but which does not realise a zakatable profit for him, fixes a
month in the year when he takes stock of what goods he has for
trading, and counts the gold and silver that he has in ready money,
and if all of it comes to a zakatable amount he pays zakat on it."
Malik said, "The position is the same for muslims who trade
and muslims who do not. They only have to pay zakat once in any one
year, whether they trade in that year or not."
Yahya related to me from Malik that Abdullah ibn Dinar said, "I
heard Abdullah ibn Umar being asked what kanz was and he said, 'It is
wealth on which zakat has not been paid.' "
Yahya related to me from Malik from Abdullah ibn Dinar from
Abu's-Salih as-Samman that Abu Hurayra used to say, "Anyone who has
wealth on which he has not paid zakat will, on the day of rising, find
his wealth made to resemble a whiteheaded serpent with a sac of venom
in each cheek which will seek him out until it has him in its power,
saying, 'I am the wealth that you had hidden away.' "
"In the
name of Allah, the Merciful, the ompassionate."
The Book of
Zakat.
On twenty-four camels or less zakat is paid with
sheep, one ewe for every five camels.
On anything above that,
up to thirty-five camels, a she-camel in its second year, and, if
there is no she camel in its second year, a male camel in its third
year.
On anything above that, up to forty-five camels, a she-
camel in its third year.
On anything above that, up to sixty
camels, a she camel in its fourth year that is ready to be sired.
On anything above that, up to seventy-five camels, a she-camel in
its fifth year.
On anything above that, up to ninety camels,
two she-camels in their third year.
On anything above that,
up to one hundred and twenty camels, two she-camels in their fourth
year that are ready to be sired.
On any number of camels
above that, for every forty camels, a she-camel in its third year, and
for every fifty, a she-camel in its fourth year.
On grazing
sheep and goats, if they come to forty or more, up to one hundred and
twenty head, one ewe.
On anything above that, up to two
hundred head, two ewes.
On anything above that, up to three
hundred, three ewes.
On anything above that, for every
hundred, one ewe.
A ram should not be taken for zakat. nor an
old or an injured ewe, except as the zakat-collector thinks fit.
Those separated should not be gathered together nor should those
gathered together be separated in order to avoid paying zakat.
Whatever belongs to two associates is settled between them
proportionately.
On silver, if it reaches five awaq (two
hundred dirhams), one fortieth is paid."
Yahya related to me from Malik from Humayd ibn Qays al-Makki from
Tawus al Yamani that from thirty cows, Muadh ibn Jabal took one cow in
its second year, and from forty cows, one cow in its third or fourth
year, and when less than that (i.e. thirty cows) was brought to him he
refused to take anything from it. He said, "I have not heard anything
about it from the Messenger of Allah, may Allah bless him and grant
him peace. When I meet him, I will ask him." But the Messenger of
Allah, may Allah bless him and grant him peace, died before Muadh ibn
Jabal returned.
Yahya said that Malik said, "The best that I
have heard about some one who has sheep or goats with two or more
shepherds in different places is that they are added together and the
owner then pays the zakat on them. This is the same situation as a man
who has gold and silver scattered in the hands of various people. He
must add it all u p and pay whatever zakat there is to pay on the sum
total."
Yahya said that Malik said, about a man who had both
sheep and goats, that they were added up together for the zakat to be
assessed, and if between them they came to a number on which zakat was
due, he paid zakat on them. Malik added, "They are all considered as
sheep, and in Umar ibn al-Khattab's book it says, 'On grazing sheep
and goats, if they come to forty or more, one ewe.' "
Malik
said, "If there are more sheep than goats and their owner only has to
pay one ewe, the zakat collector takes the ewe from the sheep. If
there are more goats than sheep, he takes it from the goats. If there
is an equal number of sheep and goats, he takes the ewe from whichever
kind he wishes."
Yahya said that Malik said, "Similarly,
Arabian camels and Bactrian camels are added up together in order to
assess the zakat that the owner has to pay. They are all considered as
camels. If there are more Arabian camels than Bactrians and the owner
only has to pay one camel, the zakat collector takes it from the
Arabian ones. If, however, there are more Bactrian camels he takes it
from those. If there is an equal number of both, he takes the camel
from whichever kind he wishes."
Malik said, "Similarly, cows
and water buffaloes are added up together and are all considered as
cattle. If there are more cows than water buffalo and the owner only
has to pay one cow, the zakat collector takes it from the cows. If
there are more water buffalo, he takes it from them. If there is an
equal number of both, he takes the cow from whichever kind he wishes.
So if zakat is necessary, it is assessed taking both kinds as one
group."
Yahya said that Malik said, "No zakat is due from
anyone who comes into possession of livestock, whether camels or
cattle or sheep and goats, until a year has elapsed over them from the
day he acquired them, unless he already had in his possession a nisab
of livestock. (The nisab is the minimum amount on which zakat has to
be paid, either five head of camels, or thirty cattle, or forty sheep
and goats). If he already had five head of camels, or thirty cattle,
or forty sheep and goats, and he then acquired additional camels, or
cattle, or sheep and goats, either by trade, or gift, or inheritance,
he must pay zakat on them when he pays the zakat on the livestock he
already has, even if a year has not elapsed over the acquisition. And
even if the additional livestock that he acquired has had zakat taken
from it the day before he bought it, or the day before he inherited
it, he must still pay the zakat on it when he pays the zakat on the
livestock he already has "
Yahya said that Malik said, "This
is the same situation as some one who has some silver on which he pays
the zakat and then uses to buy some goods with from somebody else. He
then has to pay zakat on those goods when he sells them. It could be
that one man will have to pay zakat on them one day, and by the
following day the other man will also have to pay."
Malik
said, in the case of a man who had sheep and goats which did not reach
the zakatable amount, and who then bought or inherited an additional
number of sheep and goats well above the zakatable amount, that he did
not have to pay zakat on all his sheep and goats until a year had
elapsed over them from the day he acquired the new animals, whether he
bought them or inherited them.This was because none of the livestock
that a man had, whether it be camels, or cattle, or sheep and goats,
was counted as a nisab until there was enough of any one kind for him
to have to pay zakat on it. This was the nisab which is used for
assessing the zakat on what the owner had additionally acquired,
whether it were a large or small amount of livestock.
Malik
said, "If a man has enough camels, or cattle, or sheep and goats, for
him to have to pay zakat on each kind, and then he acquires another
camel, or cow, or sheep, or goat, it must be included with the rest of
his animals when he pays zakat on them "
Yahya said that
Malik said, "This is what I like most out of what I heard about the
matter."
Malik said, in the case of a man who does not have
the animal required of him for the zakat, "If it is a two-year-old
she-camel that he does not have, a three-year-old male camel is taken
instead. If it is a three- or four- or five-year-old she-camel that he
does not have, then he must buy the required animal so that he gives
the collector what is due. I do not like it if the owner gives the
collector the equivalent value."
Malik said, about camels
used for carrying water, and cattle used for working water-wheels or
ploughing, "In my opinion such animals are included when assessing
zakat."
Yahya related to me from Malik from Thawr ibn Zayd ad-Dili from a
son of Abdullah ibn Sufyan ath-Thaqafi from his grandfather Sufyan ibn
Abdullah that Umar ibn al-Khattab once sent him to collect zakat. He
used to include sakhlas (when assessing zakat), and they said, "Do you
include sakhlas even though you do not take them (as payment)?" He
returned to Umar ibn al-Khattab and mentioned that to him and Umar
said, "Yes, you include a sakhla which the shepherd is carrying, but
you do not take it. Neither do you take an akula, or a rubba, or a
makhid, or male sheep and goats in their second and third years, and
this is a just compromise between the young of sheep and goats and the
best of them."
Malik said, "A sakhla is a newborn lamb or
kid. A rubba is a mother that is looking after her offspring, a makhid
is a pregnant ewe or goat, and an akula is a sheep or goat that is
being fattened for meat."
Malik said, about a man who had
sheep and goats on which he did not have to pay any zakat, but which
increased by birth to a zakatable amount on the day before the zakat
collector came to them, "If the number of sheep and goats along with
their (newborn) offspring reaches a zakatable amount then the man has
to pay zakat on them. That is because the offspring of the sheep are
part of the flock itself. It is not the same situation as when some
one acquires sheep by buying them, or is given them, or inherits them.
Rather, it is like when merchandise whose value does not come to a
zakatable amount is sold, and with the profit that accrues it then
comes to a zakatable amount. The owner must then pay zakat on both his
profit and his original capital, taken together. If his profit had
been a chance acquisition or an inheritance he would not have had to
pay zakat on it until one year had elapsed over it from the day he had
acquired it or inherited it."
Malik said, "The young of sheep
and goats are part of the flock, in the same way that profit from
wealth is part of that wealth. There is, however, one difference, in
that when a man has a zakatable amount of gold and silver, and then
acquires an additional amount of wealth, he leaves aside the wealth he
has acquired and does not pay zakat on it when he pays the zakat on
his original wealth but waits until a year has elapsed over what he
has acquired from the day he acquired it. Whereas a man who has a
zakatable amount of sheep and goats, or cattle, or camels, and then
acquires another camel, cow, sheep or goat, pays zakat on it at the
same time that he pays the zakat on the others of its kind, if he
already has a zakatable amount of livestock of that particular kind."
Malik said, "This is the best of what I have heard about
this. "
Yahya related to me from Malik from Yahya ibn Said from Muhammad
ibn Yahya ibn Habban from al-Qasim ibn Muhammad that A'isha, the wife
of the Prophet, may Allah bless him and grant him peace, said, "Sheep
from the zakat were brought past Umar ibn al-Khattab and he saw
amongst them a sheep with a large udder, ready to give milk, and he
said, 'What is this sheep doing here?' and they replied, 'It is one of
the sheep from the zakat.' Umar said, 'The owners did not give this
sheep willingly. Do not subject people to trials. Do not take from the
muslims those of their animals which are the best food-producers.' "
Yahya related to me from Malik from Yahya ibn Said that Muhammad
ibn Yahya ibn Habban said, "Two men from the Ashja tribe told me that
Muhammad ibn Maslama al-Ansari used tocome to them to collect their
zakat, and he would say to anyone who owned livestock, 'Select (the
animal for) the zakat on your livestock and bring it to me,' and he
would accept any sheep that was brought to him provided it met the
requirements of what the man owed."
Malik said, "The sunna
with us, and what I have seen the people of knowledge doing in our
city, is that things are not made difficult for the muslims in their
paying zakat, and whatever they offer of their livestock is accepted
from them."
USC-MSA web (English) reference : Book 17, Hadith 29
Hadith 506070
Chapter 17: Zakat - كتاب الزكاة
Yahya related to me from Zayd ibn Aslam from Ata ibn Yasar that
the Messenger of Allah, may Allah bless him and grant him peace, said,
"Zakat is not permissible for someone who is not in need except for
five:
someone fighting in the way of Allah, someone who collects
zakat, someone who has suffered (financial) loss (at the hands of
debtors), someone who buys it with his own money, and some one who has
a poor neighbour who receives some zakat and gives some as a present
to the one who is not in need."
Malik said, "The position
with us concerning the dividing up of zakat is that it is up to the
individual judgement of the man in charge (wali). Whichever categories
of people are in most need and are most numerous are given preference,
according to how the man in charge sees fit. It is possible that that
may change after one year, or two, or more, but it is always those who
are in need and are most numerous that are given preference, whatever
category they may belong to. This is what I have seen done by people
of knowledge with which I am satisifed."
Malik said, "There
is no fixed share for the collector of the zakat, except according to
what the imam sees fit."
Yahya related to me from Malik that Zayd ibn Aslam said, ''Umar
ibn al Khattab drank some milk which he liked (very much) and he asked
the man who had given it to him, 'Where did this milk come from?' The
man told him that he had come to a watering-place, which he named, and
had found grazing livestock from the zakat watering there. He was
given some of their milk, which he then put into his water-skin, and
that was the milk in question. Umar ibn al-Khattab then put his hand
into his mouth to make himself vomit."
Malik said, "The
position with us is that if anyone refuses to honour one of the
obligatory demands of Allah, and the muslims are unable to get it,
then they have the right to fight him until they get itfrom him."
Yahya related to me from Malik that he had heard that one of the
administrators of Umar ibn Abd al-'Aziz wrote to him mentioning that a
man had refused to pay zakat on his property. Umar wrote to the
administrator and told him to leave the man alone and not to take any
zakat from him when he took it from the other muslims. The man heard
about this and the situation became unbearable for him, and after that
he paid the zakat on his property. The administrator wrote to Umar and
mentioned that to him, and Umar wrote back telling him to take the
zakat from him.
USC-MSA web (English) reference : Book 17, Hadith 33
Hadith 506110
Chapter 17: Zakat - كتاب الزكاة
حَدَّثَنِي يَحْيَى، عَنْ مَالِكٍ، عَنِ الثِّقَةِ، عِنْدَهُ عَنْ سُلَيْمَانَ بْنِ يَسَارٍ، وَعَنْ بُسْرِ بْنِ سَعِيدٍ، أَنَّ رَسُولَ اللَّهِ صلى الله عليه وسلم قَالَ
" فِيمَا سَقَتِ السَّمَاءُ وَالْعُيُونُ وَالْبَعْلِ الْعُشْرُ وَفِيمَا سُقِيَ بِالنَّضْحِ نِصْفُ الْعُشْرِ " .
Yahya related to me from Malik from a reliable source from
Sulayman ibn Yasar and from Busr ibn Said that the Messenger of Allah,
may Allah bless him and grant him peace, said, "On land that is
watered by rain or springs or any natural means there is (zakat to pay
of) a tenth. On irrigated land there is (zakat of) a twentieth (to
pay)."
Yahya related to me from Malik from Ziyad ibn Sad that Ibn Shihab
said, "Neither jurur, nor musran al-fara, nor adhq ibn hubayq should
be taken as zakat from dates. They should be included in the
assessment but not taken as zakat. "
Malik said, "This is the
same as with sheep and goats, whose young are included in the
assessment but are not (actually) taken as zakat. There are also
certain kinds of fruit which are not taken as zakat, such as burdi
dates (one of the finest kinds of dates), and similar varieties.
Neither the lowest quality (of any property) nor the highest
should be taken. Rather, zakat should be taken from average quality
property."
Malik said, "The position that we are agreed upon
concerning fruit is that only dates and grapes are estimated while on
the tree. They are estimated when their usability is clear and they
are halal to sell. This is because the fruit of date-palms and vines
is eaten straightaway in the form of fresh dates and grapes, and so
the assessment is done by estimation to make things easier for people
and to avoid causing them trouble. Their produce is estimated and then
they are given a free hand in using their produce as they wish, and
later they pay the zakat on it according to the estimation that was
made."
Malik said, "crops which are not eaten fresh, such as
grains and seeds, which are only eaten after they have been harvested,
are not estimated. The owner, after he has harvested, threshed and
sifted the crop, so that it is then in the form of grain or seed, has
to fulfil his trust himself and deduct the zakat he owes if the amount
is large enough for him to have to pay zakat. This is the position
that we are all agreed upon here (in Madina)."
Malik said,
"The position that we are all agreed upon here (in Madina) is that the
produce of date palms is estimated while it is still on the tree,
after it has ripened and become halal to sell, and the zakat on it is
deducted in the form of dried dates at the time of harvest. If the
fruit is damaged after it has been estimated and the damage affects
all the fruit then no zakat has to be paid. If some of the fruit
remains unaffected, and this fruit amounts to five awsuq or more using
the sa of the Prophet, may Allah bless him and grant him peace, then
zakat is deducted from it. Zakat does not have to be paid, however, on
the fruit that was damaged . Grapevines are dealt with in the same
way.
If a man owns various pieces of property in various
places, or is a co-owner of various pieces of property in various
places, none of which individually comes to a zakatable amount, but
which, when added together, do come to a zakatable amount, then he
adds them together and pays the zakat that is due on them ."
USC-MSA web (English) reference : Book 17, Hadith 35
Hadith 506130
Chapter 17: Zakat - كتاب الزكاة
Yahya related to me from Malik that he asked Ibn Shihab about
olives and he said, "There is a tenth on them."
Malik said,
"The tenth that is taken from olives is taken after they have been
pressed, and the olives must come to a minimum amount of five awsuq
and there must be at least five awsuq of olives. If there are less
than five awsuq of olives, no zakat has to be paid.
Olive
trees are like date palms insofar as there is a tenth on whatever is
watered by rain or springs or any natural means, and a twentieth on
whatever is irrigated. However, olives are not estimated while on the
tree. The sunna with us as far as grain and seeds which people store
and eat is concerned is that a tenth is taken from whatever has been
watered by rain or springs or any natural means, and a twentieth from
whatever has been irrigated, that is, as long as the amount comes to
five awsuq or more using the aforementioned sa, that is, the sa of the
Prophet, may Allah bless him and grant him peace. Zakat must be paid
on anything above five awsuq according to the amount involved."
Malik said, "The kinds of grain and seeds on which there is zakat
are:
wheat, barley, sult (a kind of barley), sorghum, pearl millet,
rice, lentils, peas, beans, sesame seeds and other such grains and
seeds which are used for food. Zakat is taken from them after they
have been harvested and are in the form of grai n or seed." He said,
"People are entrusted with the assessment and whatever they hand over
is accepted ."
Malik was asked whether the tenth or the
twentieth was taken out of olives before they were sold or after and
he said, "The sale is not taken into consideration. It is the people
who produce the olives that are asked about the olives, just as it is
the people who produce foodstuffs that are asked about it, and zakat
is taken from them by what they say. Someone who gets five awsuq or
more of olives from his olive trees has a tenth taken from the oil
after pressing. Whereas someone who does not get five awsuq from his
trees does not have to pay any zakat on the oil."
Malik said,
"Someone who sells his crops when they are ripe and are ready in the
husk has to pay zakat on them but the one who buys them does not. The
sale of crops is not valid until they are ready in the husk and no
longer need water."
Malik said, concerning the word of Allah
the Exalted, "And give its due on the day of its harvesting," that it
referred to zakat, and that he had heard people saying that.
Malik said, "If someone sells his garden or his land, on which are
crops or fruit which have not yet ripened, then it is the buyer who
has to pay the zakat. If, however, they have ripened, it is the seller
who has to pay the zakat, unless paying the zakat is one of the
conditions of the sale."
Yahya related to me from Malik from Abdullah ibn Umar from
Sulayman ibn Yasar from Irak ibn Malik from Abu Hurayra that the
Messenger of Allah, may Allah bless him and grant him peace, said, "A
muslim does not have to pay any zakat on his slave or his horse."
Yahya related to me from Malik from Ibn Shihab from Sulayman ibn
Yasar that the people of Syria said to Abu Ubayda ibn al-Jarrah, "Take
zakat from our horses and slaves," and he refused. Then he wrote to
Umar ibn al-Khattab and he (also) refused. Again they talked to him
and again he wrote to Umar, and Umar wrote back to him saying, "If
they want, take it from them and (then) give it back to them and give
their slaves provision."
Malik said, "What he means, may
Allah have mercy upon him, by the words 'and give it back to them' is,
'to their poor.' "
Yahya related to me from Malik that Abdullah ibn Abi Bakr ibn Amr
ibn Hazim said, "A message came from Umar ibn Abd al-Aziz to my father
when he was in Mina telling him not to take zakat from either honey or
horses."
Yahya related to me from Malik that Abdullah ibn Dinar said, "I
asked Said ibn al-Musayyab about zakat on work-horses, and he said,
'Is there any zakat on horses ?' "
USC-MSA web (English) reference : Book 17, Hadith 41
Hadith 506180
Chapter 17: Zakat - كتاب الزكاة
حَدَّثَنِي يَحْيَى، عَنْ مَالِكٍ، عَنِ ابْنِ شِهَابٍ، قَالَ بَلَغَنِي أَنَّ رَسُولَ اللَّهِ صلى الله عليه وسلم أَخَذَ الْجِزْيَةَ مِنْ مَجُوسِ الْبَحْرَيْنِ وَأَنَّ عُمَرَ بْنَ الْخَطَّابِ أَخَذَهَا مِنْ مَجُوسِ فَارِسَ وَأَنَّ عُثْمَانَ بْنَ عَفَّانَ أَخَذَهَا مِنَ الْبَرْبَرِ .
Yahya related to me from Malik that Ibn Shihab said, "I have
heard that the Messenger of Allah, may Allah bless him and grant him
peace, took jizya from the magians of Bahrain, that Umar ibn al-
Khattab took it from the magians of Persia and that Uthman ibn Affan
took it from the Berbers."
Yahya related to me from Malik from Jafar ibn Muhammad ibn Ali
from his father that Umar ibn al-Khattab mentioned the magians and
said, "I do not know what to do about them." Abd ar-Rahman ibn Awf
said, "I bear witness that I heard the Messenger of Allah, may Allah
bless him and grant him peace, say, 'Follow the same sunna with them
that you follow with the people of the Book . ' "