Majmu' al-FatawaIbn Taimiya

and Maymūn ibn Mihrān, al-Nakha'ī, al-Layth, al-Thawrī and Ishāq. The same applies to livestock: camels, cattle, sheep and goats.

Another view is that debt incurred for expenditure on one’s crops and fruit waives the obligation of zakat, whereas debt incurred to support one’s family does not. Yet another view is that both kinds of debt waive it. The former is the view of Ibn 'Abbās, adopted by Ahmad ibn Hanbal and others; the latter is the view of Ibn 'Umar.

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Regarding fresh dates that do not become dried dates, olives that are not pressed for oil, and grapes that are not made into raisins, Mālik and others said: Zakat is paid from their sale proceeds if the produce amounts to five wasqs, even if its price does not reach two hundred dirhams.

If, however, the produce is of a kind that reaches full maturity but is sold before doing so, one view is that zakat is paid from its sale proceeds; another is that it is paid from its grain or oil.

وَمَيْمُونُ بْنُ مهران والنَّخَعِي وَاللَّيْثِ وَالثَّوْرِيِّ وَإِسْحَاقَ. وَكَذَلِكَ فِي الْمَاشِيَةِ: الْإِبِلِ وَالْبَقَرِ وَالْغَنَمِ. وَقِيلَ: يُسْقِطُهَا الدَّيْنُ الَّذِي أَنْفَقَهُ عَلَى زَرْعِهِ وَثَمَرَتِهِ وَلَا يُسْقِطُهَا مَا اسْتَدَانَهُ لِنَفَقَةِ أَهْلِهِ. وَقِيلَ: يُسْقِطُهَا هَذَا وَهَذَا. الْأَوَّلُ: قَوْلُ ابْنِ عَبَّاسٍ وَاخْتَارَهُ أَحْمَد بْنُ حَنْبَلٍ وَغَيْرُهُ. وَالثَّانِي قَوْلُ ابْنِ عُمَرَ. فَصْلٌ: وَالرُّطَبُ الَّذِي لَا يُتْمِرُ وَالزَّيْتُونُ الَّذِي لَا يُعْصَرُ وَالْعِنَبُ الَّذِي لَا يُزَبَّبُ: فَقَالَ مَالِكٌ وَغَيْرُهُ: تُخْرَجُ الزَّكَاةُ مِنْ ثَمَنِهِ إذَا بَلَغَ خَمْسَةَ أَوْسُقٍ وَإِنْ لَمْ يَبْلُغْ ثَمَنُهُ مِائَتَيْ دِرْهَمٍ وَإِنْ كَانَ يَتَنَاهَى فَبِيعَ قَبْلَ تَنَاهِيهِ. فَقِيلَ: تُخْرَجُ الزَّكَاةُ مِنْ ثَمَنِهِ وَقِيلَ تُخْرَجُ مِنْ حَبِّهِ أَوْ دُهْنِهِ.

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