three hundred and forty-two ratls and six-sevenths of a ratl.

Six-sevenths of a ratl is four hundred and twenty-eight dirhams and four-sevenths of a dirham. This is two-thirds of a ratl and four-sevenths of an ūqiyya.

Those later jurists who assumed that the Baghdad ratl was one hundred and thirty dirhams added one mithqāl to each Baghdad ratl, equivalent to one dirham and three-sevenths of a dirham. This adds two thousand dirhams and five-sevenths of a dirham, making the minimum threshold, according to their calculation, three hundred and forty-six ratls plus three hundred and fourteen dirhams and two-sevenths of a dirham—the latter amount being half a ratl and two-sevenths of an ūqiyya.

The tithe is payable by whoever owns the crop. If a landowner enters into a sharecropping arrangement with a farmer, scholars hold two views concerning the validity of that arrangement. Whoever considers sharecropping permissible takes his share and gives the farmer his share, and each must pay zakat on his own share. Whoever considers sharecropping invalid assigns the entire crop to the owner of the seed. If the farmer owns the seed, he is entitled to the entire crop, while the landowner is entitled only to rent for the land. In that case, zakat is payable by the farmer.

No Muslim has ever said, “Sharecropping is permissible, but the entire tithe is payable by the farmer.” Rather, whoever said, “The tithe is payable by the farmer,” also said, “The landowner has no share in the crop, nor does the grantor, nor anyone else.” Thus, whoever thinks that the tithe is payable by the farmer