قَالَ مَالِكٌ إِنَّ أَحْسَنَ مَا سَمِعْتُ فِي الْمُكَاتَبِ يُعْتِقُهُ سَيِّدُهُ عِنْدَ الْمَوْتِ : أَنَّ الْمُكَاتَبَ يُقَامُ عَلَى هَيْئَتِهِ تِلْكَ الَّتِي لَوْ بِيعَ كَانَ ذَلِكَ الثَّمَنَ الَّذِي يَبْلُغُ فَإِنْ كَانَتِ الْقِيمَةُ أَقَلَّ مِمَّا بَقِيَ عَلَيْهِ مِنَ الْكِتَابَةِ وُضِعَ ذَلِكَ فِي ثُلُثِ الْمَيِّتِ. وَلَمْ يُنْظَرْ إِلَى عَدَدِ الدَّرَاهِمِ الَّتِي بَقِيَتْ عَلَيْهِ. وَذَلِكَ أَنَّهُ لَوْ قُتِلَ لَمْ يَغْرَمْ قَاتِلُهُ إِلَّا قِيمَتَهُ يَوْمَ قَتْلِهِ وَلَوْ جُرِحَ لَمْ يَغْرَمْ جَارِحُهُ إِلَّا دِيَةَ جَرْحِهِ يَوْمَ جَرَحَهُ. وَلَا يُنْظَرُ فِي شَيْءٍ مِنْ ذَلِكَ إِلَى مَا كُوتِبَ عَلَيْهِ مِنَ الدَّنَانِيرِ وَالدَّرَاهِمِ. لِأَنَّهُ عَبْدٌ مَا بَقِيَ عَلَيْهِ مِنْ كِتَابَتِهِ شَيْءٌ وَإِنْ كَانَ الَّذِي بَقِيَ عَلَيْهِ مِنْ كِتَابَتِهِ أَقَلَّ مِنْ قِيمَتِهِ لَمْ يُحْسَبْ فِي ثُلُثِ الْمَيِّتِ إِلَّا مَا بَقِيَ عَلَيْهِ مِنْ كِتَابَتِهِ. وَذَلِكَ أَنَّهُ إِنَّمَا تَرَكَ الْمَيِّتُ لَهُ مَا بَقِيَ عَلَيْهِ مِنْ كِتَابَتِهِ فَصَارَتْ وَصِيَّةً أَوْصَى بِهَا. ¤
Imam Malik, may Allah have mercy on him, said that if a mukatab owes his master one thousand dirhams, and then at the time of death the master forgives one thousand dirhams, the value of the mukatab will be assessed. If his value is one thousand dirhams, then it is as if one-tenth of the contract of manumission has been forgiven, and according to the value, if it is two hundred dirhams, then it is as if one-tenth of the value has been forgiven. Its example is such that if the master forgives the entire amount of the contract, then in the one-third of the wealth, only the value of the mukatab will be considered, that is, one thousand dirhams. If he forgives half, then in the one-third of the wealth, half will be considered. If it is less or more than that, it will also be according to this calculation.