Abū Ḥafṣ said: “A slave may be given from it if he is among those employed to administer it.”
Al-Marwadhī asked Aḥmad, “Are those employed to administer it a particular group?” He replied, “No; rather, the term is general.” Abū Ṭālib said to him, “Some people say that the administrator receives one-eighth.” He replied, “That is not so. If a man is appointed over Basra, is he to receive one-eighth? Rather, he receives according to the extent of his work.” Abū Ḥafṣ said, “He may be given from it even if he is wealthy.” He cited a hadith through his chain of transmission from Abū Saʿīd, who said: The Messenger of Allah (Allah bless him and grant him peace) said, “Zakat may be given only to five kinds of people, including one employed to administer it.” He also cited the report.
If the imam appoints him to collect the zakat, the matter is then considered. If he appoints him both to collect and distribute it, he may combine the two functions. If he appoints him to collect it but forbids him from distributing it, he may not distribute it. If the appointment is unrestricted, with neither an order to distribute it nor a prohibition against doing so, he may distribute it. This is the apparent meaning of Aḥmad’s words, according to the narration of al-Maimūnī. He said: “What I learned from him before parting was this: when the zakat collector comes to them and collects the zakat due on their wealth, if they are wealthy and have no need of it, he should remit it and return it to the imam. If they are poor, he should give them enough to suffice them; and if anything remains over, he should remit it on their behalf.”
Wealth liable to zakat is of four categories. The first is livestock: camels, cattle, and sheep. They are called livestock because they graze and roam. As for camels, their minimum liable amount (niṣāb) is five. The due on five camels is one jadha sheep—one six months old—or one thaniyya goat, one that has completed between six and seven months. When the camels number ten, two sheep are due, up to fourteen. At fifteen, three sheep are due, up to nineteen. At twenty, four sheep are due, up to twenty-four.
When they reach twenty-five, the assessment changes from sheep, and a bint makhāḍ is due—that is, a female camel that has completed one year. If one is unavailable, then a male ibn labūn is due, up to thirty-five. At thirty-six, a bint labūn is due—that is, a female camel that has completed two years—up to forty-five. At forty-six, a ḥiqah is due—that is, a female camel that has completed three years and is fit to be ridden and bred—up to sixty. At sixty-one, a jadha is due—that is, a female camel that has completed four years—up to seventy-five.