799 – Abu Hurayrah (may Allah be pleased with him) reported: “The Messenger of Allah, peace and blessings be upon him, dispatched ʿUmar to collect the alms-tax….” In the narration it says: “As for Khalid, he has held back his coats of mail and his equipment in the path of Allah.” Agreed upon (1).

Glossary of terms
– iḥtibās: to withhold property for the sake of Allah by turning its principal into an endowment whose benefits may be used while the asset itself remains intact.
– adraʿuhu (sing. dirʿ): a coat of mail, an iron shirt made of interlinked rings worn as armor; the word may be treated as masculine or feminine.
– aʿtādahu (sing. ʿatād): implements of war, such as weapons and other military gear.

Points derived from the ḥadīth
1 – The Prophet, peace and blessings be upon him, appointed ʿUmar ibn al-Khaṭṭāb to collect zakat. ʿUmar visited Khalid ibn al-Walīd and Ibn Jamīl, and both refused to pay. ʿUmar complained about them to the Prophet, who said, “As for Khalid, he has dedicated his coats of mail and his equipment in Allah’s cause, so no zakat is due from him; as for Ibn Jamīl, he has no excuse—he was poor, and Allah enriched him.”
2 – The report legitimizes the ruler’s deputizing collectors to gather zakat from those on whom it is owed.
3 – It is permissible to complain about someone who neglects obligatory duties to an authority capable of compelling him, and doing so is not considered unlawful backbiting.
4 – It is blameworthy, both in the Law and in reason, for a person to deny Allah’s favor, for he thereby replaces gratitude with ingratitude.
5 – Assets dedicated to charitable causes—such as mosques, hostels, schools, and allowances for the poor—are not subject to zakat, because they have no specific owner.