—may Allah bless him and grant him peace—concerning zakat, which al-Bukhārī transmitted on the authority of Abū Bakr al-Siddīq. Most of the Prophet’s letters, may Allah bless him and grant him peace, including those preserved by the families of ‘Umar ibn al-Khattāb and ‘Alī ibn Abī Tālib, agree with this.

Those Kufans who disagree with them restart the schedule of prescribed dues after that point and give no effect to the combining of livestock belonging to different owners. They have reports supporting this restarting of the assessment, but these cannot stand against the evidence just mentioned. Even if authentic, they have been abrogated, just as the reported practice of paying zakat on cattle in sheep was abrogated.

The people of Medina hold that amounts between successive zakat thresholds are exempt only in the case of livestock. For gold and silver, zakat is therefore due proportionately on any amount above the minimum threshold, as transmitted in the reports. Abū Hanīfah, however, links these exempt increments to the existence of a minimum threshold. Thus, in his view, increments of gold and silver between successive thresholds are exempt from zakat, just as they are for livestock. As for agricultural produce subject to the tithe, he recognizes neither exempt increments nor a minimum threshold; rather, a tenth is due on vegetables, whether the amount is small or large. His two leading disciples, however, agreed with the people of Medina, because it is established that the Prophet, may Allah bless him and grant him peace, said:

“No zakat is due on less than five wasqs, and no zakat is due on fewer than five camels.”

They also relied on the established fact that he refrained from collecting zakat on vegetables, together with the report that he said:

“No zakat is due on vegetables.”

The people of Medina hold that buried treasure, concerning which the Prophet, may Allah bless him and grant him peace, said:

“A fifth is due on buried treasure,”

does not include mineral deposits; rather, mineral deposits are subject to zakat