; if it is to be distributed among individually specified beneficiaries, one position is that no zakat is due on it, and the other is that it is assessed for zakat as the property of those among whom it is distributed.
Section
Where no specific provision is made for the offspring of this livestock, they follow the same zakat ruling as their mothers and are assessed together with them wherever zakat is due, subject to the differences of opinion mentioned above. If, however, they are to be distributed among beneficiaries other than those who receive the mothers, their zakat ruling is as previously explained concerning the offspring of livestock retained as an endowment.
Section
There are likewise three positions concerning monetary wealth. The first is that no zakat is due on it, whether it is to be distributed among individually specified beneficiaries or beneficiaries who are not individually specified. This is expressly stated in the book of Ibn al-Mawwฤz and is the implication of what appears in al-Mudawwana. The second is that no zakat is due on it if it is to be distributed among beneficiaries who are not individually specified, but zakat is due on each beneficiaryโs share if they are individually specified. We have derived this position from the view of those who hold that zakat becomes due on newly acquired monetary wealth when a year has elapsed, even before possession is taken. The third is that zakat is due on the wealth as a whole if it is to be distributed among beneficiaries who are not individually specified, and on each beneficiaryโs share if they are individually specified. We have derived this position by analogy with what appears in the book of Muhammad ibn al-Mawwฤz, as explained above.
These, then, are three positions overall. Examined in detail, however, there are two positions for each case: if the wealth is to be distributed among beneficiaries who are not individually specified, one position is that no zakat is due on it, and the other is that it is assessed as a whole as the endowerโs property. If it is to be distributed among individually specified beneficiaries, one position is that no zakat is due on it, and the other is that it is assessed as the property of those among whom it is distributed, provided that each beneficiaryโs share reaches the minimum threshold for zakat.
Section
As for zakat on fruit donated as charity or given outright as a gift for one year or for a specified number of years, if it is given to the poor, there is no disagreement that it is assessed as the property of the donor, whether given as a gift or as charity, if the total quantity reaches the minimum threshold for zakat. The same applies if it falls short of that threshold on its own but reaches it when added to what remains in the donorโs ownership. If, however, it is given to