Musannaf Ibn Abi Shaybah

Hazrat Ali (may Allah be pleased with him) says that there is no zakat on less than twenty dinars, and on twenty dinars, half a dinar is due as zakat, and on forty dinars, one dinar is due as zakat, and for any amount above that, zakat is to be given according to the same calculation.

Imam Sha'bi states that on twenty mithqals, half a mithqal is due as zakat, and on forty mithqals, one mithqal is due.

Hazrat Ibn Sirin says that for forty dinars, one dinar is due as zakat, and for twenty dinars, half a dinar is due.

Hasan says that for twenty dinars, half a dinar is due as zakat.

Ibrahim says: There is nothing (no zakat) on less than twenty mithqal. And on twenty mithqal, half a mithqal is due, and on forty mithqal, one mithqal zakat is due.

Hazrat Razeeq narrates that when Hazrat Umar bin Abdul Aziz appointed me as governor, he wrote me a letter stating: "From among the Muslim traders, whoever passes by you with his goods, take one dinar of zakat for every forty dinars, and if it is less than that, then take according to that proportion until it reaches twenty dirhams. And when it becomes less than a third of a dinar, then do not take anything, leave it. And for whatever you have taken from them, write for them a clearance for the year. And if any trader from among the people of dhimma passes by you with goods that are declared and used for trade, then collect one dinar of zakat for every twenty dinars, and if it is less than that, then according to that proportion until it reaches ten dinars. And when it becomes less than a third of a dinar, then leave it, do not collect anything from it. And for them as well, for whatever you have collected, write a clearance for the year."

Hasan says that there is no zakat on less than forty mithqal of gold.

Hazrat Abu Ghaniyyah narrates from his father that Hazrat Hakam did not consider zakat obligatory on less than twenty dinars, and when it reached twenty mithqal, then half a mithqal was due on them.

Ibrahim narrates that the necklace of the wife of Abdullah weighed twenty mithqal, so he instructed her to pay five dirhams as its zakat.

Hasan says that for twenty dinars, half a dinar is due as zakat, and for forty dinars, one dinar is due.

Hasan says that there is no zakat on less than forty dinars.

Hazrat Ata says that zakat is not obligatory on wealth until it reaches twenty dinars; when it reaches twenty dinars, half a dinar is due as zakat on it, and for every additional four dinars, one dirham will be due, until it reaches forty, and for every forty, one dinar is due, and for twenty-four dinars, half a dinar and one dirham are due.