Minhāj al-ṬālibīnAn-Nawawi

Chapter on Zakāt for Extracted Minerals, Buried Treasure (rikāz), and Trade

Whoever brings gold or silver out of a mine must pay one-quarter of one-tenth (2.5 %). According to another opinion, the due is one-fifth. A third view draws a distinction: if the wealth is obtained through labor, the rate is one-quarter of one-tenth; if not, it is one-fifth.

For both categories, the nisab is a requirement, whereas the completion of a full lunar year is not, according to the school. The various extractions are added together so long as the work is continuous, and—in the newer opinion—continuity of the actual yield is not a condition.

And if he discontinues

باب زكاة المعدن والركاز والتجارة من استخرج ذهبا أو فضة من معدن لزمه ربع عشرة وفي قول الخمس وفي قول إن حصل بتعب فربع عشرة وإلا فخمسه ويشترط النصاب لا الحول على المذهب فيهما ويضم بعضه إلى بعض إن تتابع العمل ولا يشترط اتصال النيل على الجديد وإذا قطع

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