the sky and what He brings forth from the earth. They require both the tithe and the land tax, since the tithe is a due on the crop, while the land tax is a due on the land. Abū Hanīfah’s two companions hold the same position as Ahmad, or one close to it.

As for the measures of the sāʿ and the mudd, there are three opinions:

The first is that a sāʿ is five and one-third ratls, and a mudd is one-quarter of that. This is the position of the scholars of the Hijāz regarding both foodstuffs and water. The account of Mālik and Abū Yūsuf concerning this is well known. This is also the position of al-Shāfiʿī and many, or most, of Ahmad’s followers.

The second is that a sāʿ is eight ratls, and a mudd is one-quarter of that. This is the position of the scholars of Iraq in all these cases.

The third is that the sāʿ for foodstuffs is five and one-third ratls, while the sāʿ for ritual purification is eight ratls, as transmitted reports support each of these measures.

Thus, the sāʿ used for zakat, expiations, and zakat al-fitr is two-thirds of the sāʿ used for ritual bathing and ablution. This is the position of a group of Ahmad’s followers and others who reconciled the transmitted reports on this subject, as anyone who carefully considers the relevant reports can see.