Stipends when they are received

It is narrated from al-Qasim that when Sayyiduna Abu Bakr al-Siddiq (may Allah be pleased with him) gave someone a stipend from the public treasury, he would ask him: "Do you have any wealth?" If his answer was yes, he would take out the zakah from his stipend; otherwise he would hand it over to him.

Sayyiduna Abdullah (bin Mas'ud) (may Allah be pleased with him) said: He used to give us our stipend in baskets, and he would take out the zakah from it.

It is narrated from Hubayrah that Sayyiduna Abdullah bin Mas'ud (may Allah be pleased with him) used to take zakah from the stipends, and it was twenty-five on every thousand.

It is narrated from Humayd bin Abd al-Rahman that Abd al-Rahman bin Abd al-Qari was appointed (as overseer) of the public treasury together with Sayyiduna Abdullah bin al-Arqam (may Allah be pleased with him) in the time of Sayyiduna Umar al-Faruq (may Allah be pleased with him). When the stipends were paid out from the treasury, Sayyiduna Umar would gather the wealth of the merchants, then reckon what was in hand and what was owed on credit, and then collect the zakah from everyone, present or absent.

It is narrated from al-Qasim that when Sayyiduna Abu Bakr al-Siddiq (may Allah be pleased with him) gave a man a stipend, he would ask him. The rest of the hadith was narrated in the same way.

It is narrated from Tariq that when Sayyiduna Umar al-Faruq (may Allah be pleased with him) gave someone a stipend (grant) from the public treasury, he did not take zakah out of it.

It is narrated that Muhammad (bin Sirin) said: I saw the governors, when they gave out the stipends, take zakah out of them.

Ja'far bin Burqan said: Umar bin Abd al-Aziz used to take zakah from stipends and awards.

When Sayyiduna Abdullah bin Mas'ud (may Allah be pleased with him) gave someone a stipend, he would also take zakah from it.