موطا امام مالك رواية يحييٰ
Muwatta Imam Malik (Riwayat Yahya)
كتاب الزكاةBook: On the Explanation of Zakat
بَابُ زَكَاةِ الْمِيرَاثِZakat on inheritance
Hadith 666Q2
قَالَ : قَالَ مَالِكٌ : السُّنَّةُ عِنْدَنَا الَّتِي لَا اخْتِلَافَ فِيهَا، أَنَّهُ لَا تَجِبُ عَلَى وَارِثٍ زَكَاةٌ فِي مَالٍ وَرِثَهُ فِي دَيْنٍ، وَلَا عَرْضٍ وَلَا دَارٍ، وَلَا عَبْدٍ وَلَا وَلِيدَةٍ، حَتَّى يَحُولَ عَلَى ثَمَنِ مَا بَاعَ مِنْ ذَلِكَ أَوِ اقْتَضَى الْحَوْلُ مِنْ يَوْمَ مَا بَاعَهُ وَقَبَضَهُ .
Imam Malik, may Allah have mercy on him, said: In our view, the agreed-upon Sunnah is that zakat is not obligatory on the heir for the wealth that reaches him by way of inheritance—neither on debt, nor on goods, nor on a house, nor on a slave, nor on a female slave. However, if he sells any item from the inheritance and a year passes over its sale or the receipt of its price, then zakat will become obligatory.
