horfes, the prophet having ordained that Mufjulmans fhould not be
fwbjedl to Z a k a t fo r their horfes or fiaves. Haneefa, in fnpport of his
dodtrine, as above, dates1 an ordinance iffued by the prophet, in
which he directed that the Zakdt upon ordinary horfes fhould be one
Deendr, or ten Dirms per head. And with refpeft to the ordinance
above quoted by the tw o difciples, that applies folely to war-horfes,
and not to ordinary cattle.
ZaMt notdue No Zakdt whatever is due upon a Nifab of horfesconfiding entirely
upon droves . r . . _ . . ° . .
confiding en- of males, becaufe in that there can be no increafe by breeding ; and, in
B H iH i like manner, there is no Zakat upon a Nifab confiding entirely of
/mates. mares, for the fame reafon. -—This is one tradition from Haneefa.
There is another tradition from him, however, which fays that a
Zakdt is due upon mares although them be no horfes among them,
as horfes can be ■ occalionally borrowed by the proprietor for the
purpofe of producing, whence increafe may be had ; -but this is im-
. poffible with refpect fo droves confiding entirely of horfes.
No Zakat T here is no Zakat due upon ajjes or mules, the prophet having
or did, “ .With refpedl to Zakdt upon ajjes and mules, I have received no
lefs as articles a revelation.” But y e t , i f thefe animals be as articles o f merchandize,
of commerce. ■ . J . r .
a Zakdt is due upon them, becaufe, in the prefent times, Zakat is
impofed upon the property involved in them the lame as upon any
other articles o f traffick.
S E C T . V.
O f the Z a k a t o f Kids, and Calves, and Camels’ Colts.
No Zakat No Zakat whatever is due (according to Haneefa') upon the young
ymirof ie'rJs &oatsi kine, or camels, which are under one yea r; that is to fay,
ox flocks un- j f a man Were-to purchafe twenty-five camels’ colts (for ihftance’) or
t i l l year old. f J K / forty
forty kids, or thirty calves, and one compléte year fhould pafs from
the period of podeffion, dill no Zakdt is due ; nor dóes any become
due, until the expiration of the term of a year after they fhall have
been grown up.
Aboo Toofaf holds that Zakdt is notdue upon fewer than forty
kids, or thirty calves, or twenty-five camels’ colts : and upon twenty-
fiv e camels’ colts the Zakdt is one colt : and there is no further Zakdt
due till the number amounts to feventy'-fix,, when the Zakat is two
colts ; becaufe upon feventy-fix Mifnas a Zakat is due of two Binnit-
liboons : and there is no further Zakdt till the number amounts to one
hundred and forty-jive, when i t . is three col tsbecaufe upon one
hundred and forty-five Mifnas the Zakdt is two Hikkas and one Bin-
nit-makh&fs. There are other traditions of the opinion of fllboo Toofaf
herein ; but the above, as being of poderior record, fuperfedes
them.
If ' a perfon owe, as Zakdi, a Mifna, and it fhould happen that
he is not podeded o f one, having no cattle in his docks but what are
either under or over that defcription, the officer who collects the
Zakdt is.at liberty either, in tht former cafe, to take an animal of the
under rate, and the difference in money,— or, in the latter, to take
one óf a fuperior fort, paying the difference o f value between that
and a Mifna to the proprietor. It is to be obferved that, in the latter
cafe, no condraint is to be put upon the collector, who is at liberty to
infid upon either the actual thing due- (to wit, a Mifna,) or the value
of one in money, beçaufe the acceptance o f an animal o f the fuperior
fort, on the terms aboye dated, wears the afpedl o f traffick ; his acceptance
of it, therefore, cannot be compelled, infomuch that i f the
proprietor, were to give him no obdruction in taking it, yet he is not
confidered as being feized of it ; but the collector may be compelled to
V ol. I. D accept
One camel’s
colt due on
25, See.
Cafe o f the
payment o f
Zakat by fub-
ß it vtion.