وَحَدَّثَنِي ، عَنْ مَالِك ، أَنَّهُ بَلَغَهُ ، أَنَّ عُمَرَ بْنَ عَبْدِ الْعَزِيزِ كَتَبَ إِلَى عَامِلِهِ عَلَى دِمَشْقَ فِي الصَّدَقَةِ : " إِنَّمَا الصَّدَقَةُ فِي الْحَرْثِ وَالْعَيْنِ وَالْمَاشِيَةِ " . ¤ قَالَ مَالِك : وَلَا تَكُونُ الصَّدَقَةُ إِلَّا فِي ثَلَاثَةِ أَشْيَاءَ فِي الْحَرْثِ وَالْعَيْنِ وَالْمَاشِيَةِ
Imam Malik (may Allah have mercy on him) was informed that Umar bin Abdul Aziz (may Allah have mercy on him) wrote to his governor in Damascus that zakat is on gold, silver, crops, and livestock.
Imam Malik (may Allah have mercy on him) said that charity (zakat) is only due on three things: crops, gold and silver, and livestock.