It has also been said that the Cordoban qafīz contains forty-two of the Prophet’s mudds (peace and blessings be upon him). On this reckoning, the threshold is twenty-eight qafīz and four-sevenths of a qafīz. Our measure would thus contain three and one-half of the Prophet’s mudds (peace and blessings be upon him), and our qafīz would contain ten and one-half of his sāʿs. A sāʿ would accordingly equal four of our mudds and four-sevenths of a mudd, while a wasq would equal five qafīz and five-sevenths of a qafīz. The weight of five wasqs is fifty-three and one-third quarters, each quarter weighing thirty ratls. What I stated earlier—that the threshold is twenty-five qafīz according to the Cordoban measure—is preferable. In my view, it is the strongest opinion and the more cautious approach concerning zakat.

Section: Differences in the Zakat Rulings Governing Property

Property falls into three categories with respect to zakat:

The first category consists of property generally intended for profit and growth rather than personal use: gold and silver, whether coined or uncoined; livestock; gold and silver vessels; and all other articles made from these metals that may not lawfully be kept. Zakat is due on such property whether its owner purchased it, inherited it, or received it in charity, and whether he intended it for trade, personal use, or any other purpose.

The second category consists of property generally intended for personal use rather than profit and growth. This includes nonmonetary assets of every kind: houses, land, clothing, food, and animals that are not themselves subject to zakat. Here, a distinction is made between purchase and other forms of acquisition. Whatever a person acquires through a gift, inheritance, or similar means is not liable to zakat, whether he intends it for trade or personal use, until he sells it; a fresh year is then reckoned for its proceeds from the date of sale. Property that he purchases, however, is governed by his intention. If he intends it for personal use, no zakat is due on it until he sells it; a fresh year is then reckoned for its proceeds from the date of sale. If he intends it for trade, it is treated as trading property, and he pays zakat on it according to the rules governing trade.

Ibn al-Qāsim and Ashhab disagreed over property purchased for trade that its owner subsequently intends for personal use: does it acquire the status of property held for personal use through intention alone? Ibn al-Qāsim said that it does, and that, if he sells it, a fresh year is reckoned for its proceeds from the day he sells it and receives payment. He also transmitted this opinion from Mālik. Ashhab said that it does not become property held for personal use through intention alone, but retains the status under which he purchased it