In these cases, zakah is due from the worker and the owner of the capital asset in proportion to their respective shares, provided that each person’s share reaches the nisab. If it does not, then the ruling depends on whether joint ownership affects the nisab in things other than grazing livestock; the disagreement on this has already been explained.

“If he takes from land he owns, or from uncultivated land, 160 Iraqi ratls of honey, then one-tenth of it is due …”

His statement: “If he takes from land he owns, or from uncultivated land, 160 Iraqi ratls of honey, then one-tenth of it is due.” The phrase “160” is the direct object of “takes.”

The author, may Allah have mercy on him, indicates that zakah is obligatory on honey. Honey is not something that comes forth from the earth; rather, it comes from the bellies of bees, as Allah Most High says:

“From their bellies comes a drink of varying colours, in which there is healing for people.” [al-Nahl 16:69]

Yet it resembles what comes forth from the earth in that it is harvested at a particular time, just as fruits are gathered. Umar, may Allah be pleased with him, imposed upon it something resembling zakah—namely, one-tenth. (1)

The scholars, may Allah have mercy on them, differed as to whether zakah is due on honey, or whether what Umar, may Allah be pleased with him, imposed upon honey was not zakah but rather an exercise of legal judgement for a particular circumstance, since Allah Most High’s words do not apply to it:

“O you who believe, give from the good things you have earned and from what We have brought forth for you from the earth.” [al-Baqarah 2:267]

The three imams held that zakah is not obligatory on honey. This was also the view chosen by the author of al-Furu', Ibn Muflih, may Allah have mercy on him, from among the Hanbalis.