Among the foundational principles governing zakat is that Abū Hanīfa takes a broader view than the others regarding when it is obligatory. He requires zakat on the free-grazing horses addressed in the transmitted reports, on everything produced by the earth, and on all forms of gold and silver, whether lawful jewelry or otherwise. He classifies mineral deposits and other such finds as rikāz, thereby requiring one-fifth of them. However, apart from zakat al-fitr and the tithe, he imposes zakat only upon a legally accountable person. He also permits the use of legal stratagems to avoid it. His followers differed as to whether this is reprehensible: Muhammad regarded it as such, whereas Abū Yūsuf did not. Mālik and al-Shāfiʿī, however, agreed that legal accountability is not a condition for zakat, because of the numerous reports concerning this from the Companions.
They did not require it on horses, lawful jewelry, or produce of the earth other than what was previously mentioned. Mālik forbade the use of legal stratagems to avoid it and held that zakat remained due despite the stratagem. Al-Shāfiʿī disapproved of using a stratagem to avoid it [but did not declare it forbidden].
As for Ahmad, his position regarding the scope of the obligation lies between those of Abū Hanīfa and Mālik, as previously explained concerning produce subject to the tithe. He requires zakat on property belonging both to those who are legally accountable and to those who are not.
His position concerning lawful jewelry is reported differently, although the preferred view among his followers is that zakat is not due on it. His position on legal stratagems is the same as Mālik’s: he forbids using a stratagem to make the obligation lapse and holds that zakat remains due despite it, as indicated by Surah Nūn and other evidence.
The four imams and the rest of the Muslim community—with the exception of those who held an anomalous view—agree that zakat is obligatory on merchandise held for trade, whether the trader is resident or traveling, and whether he is