so that zakat does not consume it.” 'Ā'ishah said the same. This is also reported from al-Hasan ibn 'Alī, and is the position of 'Atā', Jābir ibn Zayd, Mujāhid and Ibn Sīrīn.

Section

Property taken by force, lost property and the like.

Mālik said that no zakat is due on it until its owner recovers it, whereupon he pays zakat for one year. Likewise, in his view, zakat on a debt owed to someone is not paid until he receives repayment; he then pays zakat on it once. Mālik’s position is also reported from al-Hasan, 'Atā' and 'Umar ibn 'Abd al-'Azīz.

Another view is that, upon recovering it, he pays zakat for each of the preceding years. Al-Shāfi'ī has two positions on the matter.

Section

Mineral deposits: when someone extracts the minimum amount of gold or silver liable to zakat, zakat becomes due upon extraction, according to Mālik, al-Shāfi'ī and Ahmad. Ahmad also includes rubies, peridot, rock crystal, agate, kohl, sabaj (black ornamental stone) and zarnīkh.

According to Ishāq and Ibn al-Mundhir, a full lunar year must elapse from its acquisition before zakat is paid. Abū Hanīfah holds that one-fifth is due on it. He also has a position that this payment is due only on malleable materials, such as iron, lead and copper, and not on others.