Musannaf Ibn Abi Shaybah 10140 — Dinars: what is taken from them

Raziq, the freed slave of Banu Fazarah, said: When Umar bin Abd al-Aziz became caliph, he wrote to me: Whoever of the Muslim traders passes by you with the wealth he trades in, take one dinar of zakah on every forty dinars; and on whatever is less than that, (take) in the same proportion, until it comes down to twenty dinars. When it falls short (of that) by a third of a dinar, leave it and take nothing. And for what you have taken from them, write them a receipt of discharge for the year. And if any trader of the Ahl al-Dhimmah passes by you with the wealth he openly displays and puts into trade, collect one dinar on every twenty dinars; and on whatever is less than that, in the same proportion, until it comes down to ten dinars. When it falls short by a third of a dinar, leave it and collect nothing from it. And for them too, write a receipt of discharge for the year for what you have collected.