for hire, then zakah is due on it according to the followers of Ahmad; whereas, according to the followers of Malik and al-Shafi‘i, no zakah is due on it. We have already mentioned the evidence for this view as presented by those who hold zakah to be obligatory, and we have answered it.

The second view is that zakah is due on it for one year only. This is narrated from Anas ibn Malik, may Allah be pleased with him.

The third view is that its zakah consists of lending it out for use. This is narrated from Asma’ and also from Anas ibn Malik, may Allah be pleased with them.

The fourth view is that either zakah must be paid on it or it must be lent out. Ibn al-Qayyim, may Allah have mercy on him, regarded this as the stronger view in al-Turuq al-Hukmiyyah.

The fifth view is that zakah is obligatory upon it every year once it reaches the nisab. This is the school of Abu Hanifah, one narration from Ahmad, and one of the two positions in the school of al-Shafi‘i. This is the preponderant view, as indicated by the Quran, the Sunnah, and the reports.

Among the Quranic proofs is the saying of Allah Most High:

“And those who hoard gold and silver and do not spend it in the way of Allah—give them tidings of a painful punishment: the Day when it will be heated in the Fire of Hell and their foreheads, sides, and backs will be branded with it: ‘This is what you hoarded for yourselves, so taste what you used to hoard.’” [al-Tawbah]

What is meant by hoarding gold and silver is failing to pay the zakah and other dues that are obligatory upon them. Abdullah ibn Umar, may Allah be pleased with them, said: “Whatever has had its zakah paid is not a hoard, even if it lies beneath seven earths; and whatever has not had its zakah paid is a hoard, even if it is visible upon the surface of the earth.”

Ibn Kathir, may Allah have mercy on him, said: “This has also been narrated from Ibn Abbas,”