9 – Shaykh al-Islam explained that the reason zakah on cattle is absent from Abu Bakr’s document—as well as from the copy preserved by the family of ʿUmar—is simply that cattle were rare in the Hijaz. When the Prophet ﷺ dispatched Muʿadh to Yemen, however, he detailed the ruling for cattle because they were common there. In any case, the obligation of zakah on cattle is a matter of consensus. Ibn ʿAbd al-Barr said: “There is no dispute among the scholars: the sunnah concerning zakah on cattle is exactly what is found in the hadith of Muʿadh, and that nisāb is unanimously accepted.”

10 – Al-Rawḍ and its marginal notes state: “If the nisāb consists of two kinds—wool-sheep and goats—the due animal may be taken from either of the two in proportion to the value of both flocks, and there is no scholarly disagreement about this.” Shaykh Taqī al-Dīn added: “We are unaware of any dissent regarding combining the various types within the same genus for zakah purposes.”

11 – His statement reads: “For minted silver (al-riqqah), when it reaches two hundred dirhams, the due is one-quarter of one-tenth; but if it is only one hundred and ninety, no charity is due.” Ibn ʿAbd al-Barr observed that this text imposes charity on that amount and exempts anything below it. Shaykh al-Islam commented: “It is an explicit text pardoning what is beneath the threshold and obligating what is above it.” Most scholars hold this view, and it is the position of the three imams.

12 – Al-Rawḍ and other works note: “The standard is the Islamic dirham.” Shaykh al-Islam and others favored this view, arguing that neither the dirham nor the dinar has an intrinsically fixed weight; therefore, the nisāb for coined money is whatever is current in each era, whether pure or alloyed, large or small—there is no single formula. Al-Furūʿ adds: “The meaning is that the Lawgiver and the Rightly Guided Caliphs attached rulings to the dirham. It is inconceivable that their words should refer to coins unknown in their lands or times, for they could not have recognized them.”

13 – Shaykh al-Islam and others stated that the Quran and Sunnah together establish the obligation of zakah on gold, and several scholars have also transmitted consensus on the matter.

14 – Al-Rawḍ and its marginal notes further declare: “Zakah becomes due on gold once it reaches twenty mithqāls.”