(1) Ibn al-Athir states in Al-Nihaya, 1/80: “An uqiyyah (plural: uqiyyat, with both the singular and plural sometimes pronounced with a light or heavy ya) may also appear in the wording ‘wiqiyah’; this latter form is not the well-known ‘aliyah and its initial hamzah is prosthetic. In early usage the uqiyyah corresponded to forty dirhams. Outside the prophetic reports it is defined as one-half of one-sixth of a ratl, i.e. one twelfth; the exact weight varied according to local convention.” (2) Reported by al-Bukhari, 1405, and Muslim, 979, through Abu Saʿid al-Khudri. (3) In the hadith of ʿAli, the Messenger of Allah said: “I have exempted horses and slaves, so bring the zakat of silver: for every forty dirhams, one dirham; nothing is due on ninety or one hundred and ninety; once it reaches two hundred, five dirhams are payable ….” Related by Abu Dawud, 1574; al-Tirmidhi, 620; al-Darimi, 1/467; and Ahmad, 1/145, 92. Although there is some variation in its chain, it is not detrimental. Al-Albani graded it authentic in Sahih Abi Dawud, 1392, and Ibn Hajar remarked in Fath al-Bari, 3/327, that its isnad is hasan. (4) Al-Baji writes in Al-Muntaqa, 2/95: “As stated, the nisab of gold is twenty dinars of the legally recognised dinars, calculated at the ratio of seven dinars to every ten dirhams; the jurists of the major centres are unanimous on this, except for what is reported from al-Hasan al-Basri—namely, that no zakat is due on gold until it reaches forty dinars, at which point one dinar is owed. The correctness of the majority view is confirmed by the consensus that formed after al-Hasan to the contrary; such a consensus is among the strongest proofs that the truth lies elsewhere.” (5) Abu Hafs al-Nasafi says in Talabat al-Talabah (entry: R–K–Z): “Rikaz refers to buried treasure and to ore; in its literal sense it applies to ore, because rakz means ‘to embed firmly beneath the surface.’ A mine is something whose source has been fixed so that its material is not exhausted by extraction, whereas a hoard, once unearthed, is depleted and therefore does not realise the notion of something firmly fixed.”