and Ibn 'Umar, Anas and Jābir—may Allah be pleased with them—and from a number of the Successors.

Another view is that zakat is due on it. This is reported from 'Umar, Ibn Mas'ūd, Ibn 'Abbās, Ibn 'Umar and a number of the Successors. It is the position of Abū Hanīfah, al-Thawrī and al-Awzā'ī.

As for men’s ornaments, no zakat is due on those that are permissible, such as sword ornaments and silver rings. Zakat is due, however, on items that are forbidden to possess, such as vessels. Where the permissibility of ornamentation is disputed—as with belts, helmets, cuirasses and similar items—there is also disagreement over zakat. According to Mālik and al-Shāfi'ī, zakat is due on these, and possessing them is impermissible. Abū Hanīfah and Ahmad permit them when the ornamentation is silver.

As for adornments for horses—for saddles, bridles and non-Arabian horses—zakat is due on these according to the majority of scholars. Mālik, al-Shāfi'ī and Ahmad prohibit possessing them. Likewise, according to the majority, zakat is due on inkwells, kohl containers and similar items, whether made of silver or gold.

Section

Zakat is obligatory on the wealth of orphans according to Mālik, al-Layth, al-Shāfi'ī, Ahmad and Abū Thawr. This is also reported from 'Umar, 'Ā'ishah, 'Alī, Ibn 'Umar and Jābir—may Allah be pleased with them. 'Umar said:

“Trade with the wealth of orphans