Musannaf Ibn Abi Shaybah

Hazrat Udhaynah narrates that I heard Hazrat Ibn Abbas (may Allah be pleased with them) say: Ambergris is not a treasure; indeed, ambergris is that which the sea throws onto the shore, and there is nothing obligatory in it.

Hazrat Ibn Abbas (may Allah be pleased with both of them) states that there is no zakat on ambergris. Ambergris is that which the sea throws onto the shore.

Hazrat Jabir says that there is no zakat on ambergris. It is a windfall for whoever obtains it.

Hazrat Muammar states that Hazrat Urwah bin Muhammad wrote to Hazrat Umar bin Abdul Aziz that there are seven hundred ratl in amber. He instructed that khums (one-fifth) should be taken from it.

It is narrated from Hazrat Laith that Hazrat Umar bin Abdul Aziz used to collect khums on amber.

Hasan says that there is khums in ambergris, and he says the same regarding diamonds.

Hazrat Tawus narrates from his father that Hazrat Ibrahim bin Sa’d asked Hazrat Ibn Abbas (may Allah be pleased with them both) about ambergris. He replied that there is khums (one-fifth) on it.

Hazrat Tawus narrates from his father that Hazrat Ibn Abbas (may Allah be pleased with them) was asked about ambergris, so he said: "There is khums (one-fifth) in it."

Hazrat Sufyan states that there is no zakat in amber, honey, and awqas (the intermediate number).