the remainder of his capital and his entire share of the profit, an amount liable to zakat, the manager must pay zakat on his own share even if it falls below the minimum threshold. If the remainder of the capital owner’s capital and his entire share of the profit do not reach an amount liable to zakat, the manager owes no zakat on his share. The capital owner combines what he receives from the manager after the year has elapsed with what he received from him before then, provided the latter remains in his possession, and pays zakat on the combined amount if it reaches the minimum threshold. This is Abū Zayd’s report from Ibn al-Qāsim, and the same position is reported from him in al-Majmūa.

Section

Likewise, if the capital owner withdraws all his capital from the manager before the year has elapsed, leaving the profit with him until the year ends, and the capital owner’s share of that profit reaches an amount liable to zakat, the manager pays zakat on his own share, however small. If the capital owner’s share does not reach an amount liable to zakat, the manager owes no zakat on his share of the profit. The capital owner combines his share of the profit with the capital he withdrew before the year ended and pays zakat on the total, provided the capital remains in his possession and the total reaches an amount liable to zakat.

Muhammad ibn al-Mawwāz, in his interpretation of Ibn al-Qāsim’s position, held that if the capital owner withdraws all the capital before the year has elapsed, the manager owes no zakat on his share of the profit, even if the capital owner’s share, received from the manager after the year has elapsed, reaches an amount liable to zakat. If, however, the capital owner withdraws only part of the capital before the year has elapsed, leaving the remainder with the manager until the year ends, and the remaining capital together with the owner’s share of the profit reaches an amount liable to zakat, the manager must pay zakat on his own share. If that amount does not reach the threshold, and the capital owner no longer retains enough of the money withdrawn before the year ended to complete it, the manager owes no zakat on his share, since the capital owner himself owes none. If the capital owner still retains enough of what he withdrew before the year ended to complete the threshold, he pays zakat on that wealth, while the manager pays zakat on the portion of his profit attributable to the capital that remained in the manager’s possession until the year elapsed. This is a contradiction.

Section

The second position is that the minimum threshold is assessed on the basis of the capital and the entire profit. This is Asbagh’s report from him. Here again, this position does not take account of the manager’s ownership, since he requires him, in respect of his share, to pay