Bukhari

Hadith Commentary:
The narration of Salim has been transmitted in a connected form (mawsul) by Imam Ahmad, Abu Ya’la, al-Tirmidhi, and others.
Imam Malik has explained its interpretation in the Muwatta as follows:
For example, if three individuals each possess forty sheep separately, then zakat is obligatory on each of them—one sheep each.
When the zakat collector arrives, these three combine their sheep in one place.
In this case, only one sheep would have to be given as zakat.
Similarly, if two people jointly own two hundred sheep, then three sheep are obligatory as zakat. However, if, when the zakat collector comes, they separate their sheep, then only two sheep would have to be given.
This has been prohibited.
Because this is to deceive the rights of Allah, exalted is He—Allah forbid.
He knows everything.
(Wahidi)

Hadith Commentary:
1.
To understand the scenarios mentioned in the hadith, one must keep in mind the nisab (minimum threshold) for zakat on livestock. For convenience, we mention the nisab for goats and the corresponding zakat rates:

- For 1 to 39 goats, there is no zakat.
- For 40 to 120 goats, one goat is due.
- For 121 to 200 goats, two goats.
- For 201 to 300 goats, three goats.
- For 301 to 400 goats, four goats.
- For 401 to 500 goats, five goats.

In this manner, for every additional hundred, one more goat must be given as zakat.

There are four prohibited scenarios with respect to the owner of the nisab and the zakat collector. The purpose is that, in order to avoid paying zakat, to pay a lesser amount, or to receive more, one should not combine or separate wealth subject to zakat.

The details are as follows:

With respect to the owner of the nisab and the zakat collector, based on partnership: Two people have fifty goats in partnership, for which one goat must be given as zakat. When the zakat collector comes, they separate the goats into twenty-five each, so that neither has to pay zakat.

Or, two people have two hundred and fifty goats in partnership, for which three goats are due as zakat. At the time of zakat, they separate their goats so that only two goats are given as zakat.

Two individuals each have forty goats separately. According to the nisab, each is obligated to give one goat as zakat. When the zakat collector comes, they combine their goats. In this case, they will only have to give one goat.

Two individuals each have twenty-five goats separately. Neither is obligated to pay zakat, but the zakat collector combines their goats and collects one goat from them.

Two individuals have one hundred goats; one goat is due as zakat. But the zakat collector separates them, and thus collects one goat for each fifty goats.

The Messenger of Allah (sallallahu alayhi wa sallam) forbade this in order to prevent people from avoiding zakat or collecting more than is due, because this is a form of deception and unlawful trickery.

Hadith Footnote:
It also includes that wealth belonging separately to two owners should not be combined, and wealth that is combined (belonging to one owner) should not be separated.

Explanation:
In some narrations, the words "ghanim" (sheep/goats) and "ibil" (camels) also appear, meaning that when taking zakat from goats or camels, their original state should be maintained. In reality, considering the calculation by which zakat is taken, sometimes if the animals belong to different people and are kept separately, in some cases the zakat due on them may be higher, and by combining them, the zakat may be reduced.

Conversely, by combining them, the zakat may increase, and by separating them, it may decrease.

In this hadith, combining or separating for the sake of reducing or increasing zakat has been prohibited.

Hadith Commentary:
1.
Imam Bukhari rahimahullah has mentioned, under this chapter heading, a form of legal stratagem (hiylah) to avoid zakat, which is prohibited in the hadith.
According to the hadith, the issue is that from forty to one hundred and twenty goats, one goat is obligatory as zakat.
(Sahih al-Bukhari, Zakat, Hadith: 1454)
2.
The prohibition in the hadith regarding the legal stratagem to abandon zakat has two forms as follows:
➊.
Each of two men has forty goats.
On each of them, one goat is obligatory as zakat.
If both of them form a partnership, then under this pretext, only one goat will have to be given as zakat on eighty goats.
This kind of trickery is prohibited.
➋.
Two partners have fifty goats, and on this number, one goat is obligatory as zakat.
To avoid zakat, they separate their goats; in this case, no zakat will be due.
This type of legal stratagem is also prohibited.
3.
The purpose of Imam Bukhari rahimahullah is that no one should use legal stratagems to drop the obligation of zakat, because the Shariah has greatly emphasized the matter of zakat to prevent the deprivation of the rights of the poor.
Combining what is separate and separating what is combined has been declared impermissible for this very reason, because doing so leads to a reduction or dropping of zakat. Then what can be said about the condition of the person who considers such legal stratagems to drop zakat as permissible and informs people of such methods?

Hadith Commentary:
When the wealth liable to zakat is jointly owned by two or three partners.
That is, if all are co-owners and the zakat collector collects the entire zakat from one of the partners, then he should recover from the other partners in proportion to their shares. Other expenses besides zakat can also be analogized in this manner.
Thus, in this way, this hadith is related to partnership.

Hadith Commentary:
If, while giving zakat, someone has paid more than his due, he will refer back to his partner to recover the excess payment.
Imam Bukhari rahimahullah’s intent is that when, in a partnership, two people combine their principal wealth and the profit is shared between them, then if one of them pays more than his share of zakat from the joint wealth, he will refer back to his partner to recover the excess payment. This is because the Messenger of Allah sallallahu alayhi wa sallam commanded the partners of sheep to divide equally among themselves, meaning that if the share in the flock is equal, then both parties will be responsible for half each, and if one party has a third, then the charity (sadaqah) will be due upon him in proportion to his share.

Hadith Commentary:

For example, if all the zakat animals are females and there is a need for a male, then a male may be taken. Or, if there is a need for a camel, cow, or goat of a superior breed, and even if it has a defect, but there is future benefit in acquiring its offspring, then it may be taken.

Hadith Commentary:
(1)
One should not give any kind of defective animal as zakat. However, if the zakat collector feels the need for a high-quality breed of camel, cow, or goat for breeding purposes, then there is no harm in taking it, even if it is defective. Similarly, a male goat, etc., should not be given in zakat, but if the zakat collector feels the need because all the zakat animals are female and a male is required for breeding, then in this case, there is no objection to taking a male.

(2)
In the hadith, the word "musaddiq" can also refer to the one giving zakat; in this case, the letter "ṣād" will have a shaddah (emphasis), and it will relate only to the male animal. That is, if he wishes, saying, "I have an extra male animal and there is a need for it among the animals given in charity," then the zakat giver may give a male animal as charity.
Wallahu a‘lam (And Allah knows best).

Hadith Commentary:
Abu Ubaid has connected the statement of Ata in his book *Al-Amwal*. The meaning of his statement is that they will be kept separate, and if each one’s wealth reaches the amount of the nisab, then zakat will be taken from it; otherwise, it will not be taken.
For example, if two partners have forty goats, but each partner’s twenty goats are separate and specifically known, then zakat will not be obligatory on either of them, and it is not permissible for the zakat collector to combine the animals of both and consider them as forty goats and take one goat as zakat.
And what Sufyan has said is also the opinion of Imam Abu Hanifah.
However, Imam Ahmad, Shafi’i, and the Ahl al-Hadith hold the view that when the animals of both partners together reach the nisab limit, zakat will be taken.
(Wahidi)

Hadith Commentary:
The clarification of the situation mentioned in the hadith is as follows: If two partners own forty goats, then one goat will have to be given as zakat. Now, if the collector of charity (zakat) takes the goat from the wealth of one partner, the other partner will pay him half of its value so that the account is balanced. If one owns ten and the other thirty goats, then the one with ten will pay 1/4 and the one with thirty will pay 3/4 of the value, meaning zakat must be given in proportion to their share. For example:
If two partners have one hundred and fifty goats, of which one owns one hundred and the other owns fifty,
when the zakat collector comes and takes two goats as obligatory zakat from the one who owns one hundred goats, then the one with one hundred goats will collect 1/3 of their total value from the one with fifty goats.
And Allah knows best.