of one-tenth.” The mention of fruit in some versions of the hadith of Abū Saʿīd al-Khudrī is understood by the scholars as a response to a particular question. No one may therefore invoke its apparent wording to exempt produce other than dates that is measured in wasqs from zakat.

Section

He, may Allah bless him and grant him peace, also explained when zakat must be collected from wealth subject to it, saying: “No zakat is due on newly acquired wealth until a year has elapsed over it.” The apparent wording encompasses all newly acquired wealth. Grains and fruits, however, are excluded from its general scope by the words of Allah, Mighty and Majestic:

“Eat of their fruit when they bear fruit, and give what is due on the day of harvest.” [al-Anʿām: 141]

According to Mālik, gold and silver extracted from mines are likewise excluded, by analogy with grains and fruits: mining requires work just as cultivation does, and minerals grow in the earth just as crops do. Livestock offspring are also excluded: their zakat is assessed together with their mothers, without beginning a separate year for them. This is supported by the Prophet’s saying, may Allah bless him and grant him peace: “The offspring of every female animal has the same status as its mother.” Another reason is that their respective zakat years would otherwise fall due at different times, whereas the zakat collector comes only once a year.

Mālik expressed differing views concerning profits. On one occasion, he held that their zakat should be assessed together with the original capital, by analogy with livestock offspring and because of the hardship involved in keeping track of their respective annual periods. On another, he said that a new year should begin for them, as with other newly acquired wealth. This is the more evident view, because profit, unlike livestock offspring, does not arise from the wealth itself. Rather, the owner receives it from the person with whom he trades through their transaction, and that person could have chosen not to trade with him. It thus resembles what he might receive from that person as a gift or charity, since that person could likewise have chosen not to give him a gift or charity. Success comes through Allah, Mighty and Majestic.

Section on the Types of Wealth Subject to Zakat

Zakat is obligatory only on three kinds of wealth: agricultural produce, monetary wealth, and livestock. Monetary wealth