Z a k d t - t i t h t
to be levied
on w i n e .
property.-— What is here advanced proceeds upon a fuppolition that
the alien has not returned into his own country within the period of
the year, after his payment of the tithe, as aforefaid: but i f he
fhould return thither, it is to be again exadted of him upon his reentering
the Mujfulman territory, even though he were to go there on
the very day of payment, and to come again into the Muffuhnan
territory on the fame day, becaufe every time he thus returns into the.
Muffuhnan territory, he returns under the virtue of a new- protedtion ;
moreover, the repetition of exadlion upon, his return cannot be con,
lidered- as tending, to.annihilate his property, fince on every return
he is fuppofed to acquire a profit*
If a Zimmee, or infidel fubject, pafs the ftation of a collector with
wine and pork, the colledlor is to levy a tithe upon the former article,
but not upon the latter. By levying a tithe upon the wine, is to be
underftood (not upon the ablual article, but), upon the efimated value
of the article. T h e diftindtion here made between wine and pork, is
taken from the Zdhir-Rawdyet.— Shafe'i lays,, that, nothing;whatever
fhould be levied on either pork or wine, neither heing legally fubjects of
eftimation. Ziffer, on the other hand, argues that it fhould, be levied
equally upon both, as both do equally conftitute property among Zim.-
mees. Aboo Toofaf alfo fays that the tax fhould be levied upon both, provided
that they be found together upon the Zimmee ; but pollibLy he;
is here to be underltood as making the pork an appendage to the wine,
whence it is that he adds “ i f the Zimmee were to'com'e before the
“ collector with either wine or pork, fingly, the'tenth would be.levied
“ on the former, but hot upon the latter.” — The reafonsupon which
the Zdhir Rowayet proceeds, in this cale, are. twofold ; f ir s t , the
eftimated value of a thing which falls, under the defeription o f Zoodtal-
Keem Hands as the identical thing itfelf, and pork is o f this c lals;
whereas the value of an article belonging to the clafs of Zoodtal-Imfdl
does not Hand in place-of the identical articles, and wine is of this
defeription ; s e con d l y , the right of exacting the tenth is veiled in
the
the colledlor in confequence of the protection afforded by the Hate ;
and a Muffulman has a right to take meafures for the prefervation of
his. wine,.,for the purpofe o f making vinegar of the fame, whence it
is alfo lawful for him to protedl the wine of a Ztmmee; whereas- he is
not permitted to take any of his pork, infomuch that if a Zimmee,
being polfeffed of pork, were to be converted to the faith, it would
be incumbent on him to deftroy it or throw it away ; and a Muffuhnan
not being allowed to take care of his oiwz pork, it follows that he is
not competent to the protection o f the pork of others; and hence the
Hate not being conlidered as -affording protection to the pork of a
Zimmee, no tax can be levied upon it.
If a boy or a woman of the I ’oghleb tribe pals the ftation o f a colledlor,
with property, nothing is' to be taken from the former, but
he mull exadt from the latter the ufual proportion of perfons of that
tribe," according to what is faid concerning the. Zakat of cattle.
If a perfon come to the colledlor with one hundred Dirms, declaring
that he has another hundred at home, and that the Ifawlanr
Hdwl has elapfed, y e t.the colledlor is not at liberty to take [/.diet
either upon thofe hundred or upon the other ; becaufe the one does-
not come under his protedlion, and the other is Ihort of a Nifab..
If a perfon come to the colledlor with two hundred Dirms, which
ate with him as a Bazdt, the colledlor mull not impofe any Zakat
upon it,— becaufe this perfon is not empowered by the adlual proprietor
to pay Z a kd t: and fo alfo, if that property were in his hands
in the way of Mozdribat.— This is the dodtrine o f the two difciples-;
and Haneefa has alfo fubferibed to i t ; and the realbn upon which it is
founded is that the Mozdrib is neither the adtual proprietor, nor the
reprefentative of the proprietor, with refpedl to the payment of Zakdt-,
wherefore Zakat is not to be required, except where the Mozdrib, by
the nature of the contradl, derives fuch a proportion of profit from
the
No Z a k a t to
he levied on.
B a z d t or
M o z d r i b a t
property.