Umdat at-Talib - Al-Buhuti - (1/101)

And either metal may be added to the other to complete the nisab; the due can be paid according to its monetary value, and the value of trade goods is likewise reckoned against them.

A man may, of silver, wear a ring, the pommel of a sword, the fittings of a belt, and similar items. Of gold he may wear only a sword-pommel, and whatever necessity demands, such as a nasal prosthesis.

Women may wear of either metal whatever customarily adorns them, even if it is plentiful.

No zakah is required on permissible jewellery kept for personal use or for lending, but it is obligatory on prohibited jewellery and on that which is held for hire or for profit.

Chapter: Zakah on Trade Goods (1)

When their market value reaches the nisab for currency, and the owner has acquired them through his own act with the intention of commerce, he pays zakah on their value, not from the goods themselves.

If he came to own them through inheritance or without intending trade, and then formed that intention later, they do not thereby become trade goods. At the completion of the year they are appraised in whichever of gold or silver is more advantageous for the poor.

Whoever buys merchandise with a full nisab of currency or merchandise, or sells it for the same, continues counting the original lunar year; he does not restart the year as is done for pasturing livestock.

(1) Al-urud, the plural of urd, denotes merchandise or trade goods. Urd—with the ra in sukun—is anything set aside for buying and selling in order to make a profit, even if it originally consisted of cash. It is called urd either because it is “presented” for sale and purchase—the object being named after the verbal noun, as something known is called ilm (knowledge)—or because it appears, then soon disappears and is consumed.

ويضمُّ أحدهما إلى الآخر في تكميل نصابٍ، ويُخرج عنه بِالقِيمة، وقيمةِ العروضِ إليهما. ويباحُ لِذَكَرٍ من فضةٍ خاتمٌ وقَبِيعةُ سَيْفٍ وَحِلْيةُ مِنْطَقَةٍ ونحوها، ومِنْ ذهبٍ قَبيعةُ سيف، وما دَعَتْ إليه ضرورةٌ كَأَنْفٍ. ولنِساءٍ منهما ما جَرَتْ عادتُهن بِلُبْسه ولو كَثُرَ. ولَا زكاةَ في حُليِّ مُبَاحٍ مُعَدِّ لاستعمالٍ أو إعارةٍ، وتجبُ في مُحَرَّمٍ وما أُعدَّ لكِرَاءٍ أو نَفَقةٍ. باب زكاة العروض (١) إذا بلغت قيمتُها نصابَ نقدٍ، ومَلكَها بفعله بنيَّة التِّجارة زكَّى قِيمتَها لا مِنْها. فإنْ مَلكَها بإرثٍ أوْ بغير نيةِ التِّجارةِ ثم نَواها لها لم تَصِرْ لها، وتُقوَّم عند الحَوْلِ بالأحظّ للفقراء من ذهبٍ أو فضةٍ. ومَنِ اشترى عَرْضًا بنصابِ أثمانٍ أو عُروضٍ أو باعها به بَنَى على حَوْلِه لا بِسَائمةٍ.

(١) العروض جمع عرض أي: عروض التجارة، والعرض -بإسكان الراء- ما يعد لبيع وشراء لأجل ربح ولو من نقد، سمي عرضا، لأنه يعرض ليباع ويشترى تسمية للمفعول بالمصدر، كتسمية المعلوم علما، أو لأنه يعرض ثم يزول ويفنى.