(1) The wording is identical in MS Kh and in MS Q (no. 1219); the printed edition, however, adds the word “half”. (2) MS Kh reads “that it does not”; this additional phrase is taken from Ibn Qudama’s al-Mughni, 2/365. (3) This claimed consensus is debatable. Al-Mawardi states in al-Ahkam al-sultaniyya, p. 158: “Zakah may not be given to a non-Muslim; Abu Hanifa, however, allows zakat al-fitr only to a dhimmi, not to a mu‘ahad.” Al-Sarakhsi writes in al-Mabsut, 2/202: “No non-Muslim may receive zakah except according to Zufar, who permits giving it to a dhimmi; this is the logical analogy.” Al-Jassas records in Ahkam al-Qur’an, 3/198: “Ubayd Allah b. al-Hasan said that if no Muslim can be found, one may give it to a dhimmi.” (4) This consensus, too, is open to question. Although Ibn Hubayra (1/252) reports agreement among the four imams, dissent clearly exists. Abu Ubayd, in his work al-Amwal (427/1193), cites unnamed jurists who disagreed, as noted by al-Albani in Tamam al-minna, p. 365. Al-Albani suggests that these jurists include Ata b. Abi Rabah, and he defends the position that zakah is not obligatory on commercial goods. The same view is attributed to Dawud, Ibn Hazm, al-Shawkani, and Siddiq Hasan Khan. The Zaydi manual Shara’i‘ al-Islam (1/130) reports two opinions on business assets: one making zakah obligatory, the other deeming it merely recommended—the latter being the stronger view. An earlier divergence, already mentioned by al-Shafi‘i, is recalled by al-Nawawi in al-Majmu‘, 6/4: “The well-known position of our school is agreement on the obligation, and nothing transmitted from the old school proves a view denying the obligation; al-Shafi‘i only reported people’s disagreement, then stated his own preference by saying, ‘This is dearer to me.’ The correct ruling is to assert the obligation unequivocally.”