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In summary, according to the statements, positions, and views of Ibn al-Qāsim that we have related, zakat becomes obligatory upon the manager on his share of the profit subject to five conditions. His position did not vary regarding either the necessity of three of these conditions or how they are assessed: both parties must be free, both must be Muslim, and neither must have any debt. As for the remaining two—the minimum threshold and the passage of a full year—his position did not vary regarding their necessity, but it did vary regarding how they are assessed.
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As for the minimum threshold, he held three positions on how it is assessed. The first is that only the capital and the capital owner’s share of the profit are considered. If their combined amount reaches the threshold at which zakat becomes obligatory, the manager owes zakat on his share of the profit; otherwise, he does not. This is Ibn al-Qāsim’s position in al-Mudawwana and the well-known, established position of his school of thought. The second is that the capital owner’s capital and the entire profit are considered. If their combined amount reaches the threshold at which zakat becomes obligatory, the manager owes zakat on his share; otherwise, he does not. This is the position Asbagh transmitted from him in al-ʿUtbiyya. The third is that the threshold is assessed both for the capital owner’s capital together with his share of the profit, and for the manager’s share of the profit. If each independently reaches the threshold at which zakat becomes obligatory, the manager owes zakat on his share of the profit; otherwise, he does not.
As for the passage of a full year, he held two positions on how it is assessed. The first is that it is required for the capital owner’s capital and share of the profit, but not for the period of the manager’s involvement. The second is that it is required both for the capital owner’s capital and share of the profit and for the period of the manager’s involvement. Thus, the manager owes no zakat on his share of the profit until the wealth in his possession has completed a full year from the day he received it, since, once a full year has elapsed on the wealth in the manager’s possession, a full year has also elapsed for the capital owner.
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Just as Ibn al-Qāsim made the obligation of zakat upon the manager on his share of the profit conditional upon both parties being Muslim, both being free, and neither having any debt, he is likewise bound to