can be stored, even if they are neither dates nor raisins, such as pistachios and hazelnuts. In the case of produce subject to the tithe, storability is treated as analogous to the completion of a year for livestock and to the drying floor for harvested produce. Thus, he distinguishes vegetables from produce that can be stored. According to one of the two reports from him, he may also extend the ruling governing goods measured by wasqs to goods measured by weight, such as cotton, because of the reports transmitted concerning this from the Companions (may Allah be pleased with them).

He also requires zakat on honey because of the reports concerning it that he himself collected, even though they reached others only through a weak chain, and because this treats alike the category of what Allah sends down from heaven and what He brings forth from the earth.

They also combine the tithe and kharāj, because the tithe is a due imposed upon the crop, whereas kharāj is a due imposed upon the land. The position of Abū Hanīfa’s two disciples is the same as Ahmad’s, or close to it.

[The Measure of the Sāʿ and the Mudd]

As for the measure of the sāʿ and the mudd, there are three views:

The first is that a sāʿ is five and one-third ratls, and a mudd is one-quarter of that. This is the position of the scholars of the Hijaz regarding foodstuffs and water. The account involving Mālik and Abū Yūsuf concerning this is well known. It is also the position of al-Shāfiʿī and of many—if not most—of Ahmad’s companions.

The second is that it is eight ratls, with the mudd being one-quarter of that. This is the position of the scholars of Iraq in all cases.

The third view is that the sāʿ used for food is five and one-third ratls, while the sāʿ used for purification is eight ratls, since a transmitted report supports each measure. Thus, the sāʿ used for zakat, expiations, and zakat al-fitr is two-thirds of the sāʿ used for ritual bathing and ablution. This is the position of a group of Ahmad’s companions and others who reconciled the transmitted reports on this subject, as is evident to anyone who carefully examines the reports concerning it.