Nasai

Commentary:
1:
When they are not for trade.

2:
"Riqah" refers to pure silver, whether it is minted or unminted.

3:
From this it is understood that the nisab (minimum threshold) for silver is two hundred dirhams; there is no zakat on silver less than this amount.

1574. Commentary: Regarding the zakat of slaves and horses, the majority of jurists state that there is no zakat on a laboring slave or a riding horse. Some of the people of opinion say that their value should be assessed and one-fortieth paid. Imam Abu Hanifah says that if the horses are mixed male and female, then since there will be increase (in offspring), payment of zakat on them will be obligatory. However, if they are only male or only female, then since there will be no increase in progeny, there will be no zakat. Furthermore, he says that the owner of the horses has the choice: if he wishes, he may pay zakat on their value, or if he wishes, he may pay one dinar per horse. However, what is understood from the hadith regarding this is clarified by the hadith in Sunan Abu Dawud, that the Messenger of Allah (sallallahu alayhi wa sallam) exempted horses and slaves from zakat. However, it is found from the narration of Anas that Umar (radi Allahu anhu) used to take one dinar each from slaves and horses. [المحلی‘ ج: 5‘ الزکاة‘ أحکام زکوة الخیل‘ ص:226]

The reality of Umar’s action becomes clear from the following narrations: Harithah ibn Mudarrib states that he performed Hajj with Umar. During this time, some nobles from Syria came to him and said that they had slaves and (riding) animals, and requested that he take charity (zakat) from them so that their wealth would be purified. Umar replied: “This was not done by the two persons before me (the Prophet sallallahu alayhi wa sallam and Abu Bakr).” So they said, “Wait, let me consult regarding this matter.” Thus, he consulted the Companions (radi Allahu anhum), and Ali (radi Allahu anhu) said: “This offer is good, provided that after you, it does not become a compulsory tax (like jizyah) forever.” [مسند أحمد :31/1، 32]

Ya’la ibn Umayyah says that his brother Abdur Rahman ibn Umayyah bought a mare in exchange for a camel. Later, the seller regretted it and came to Umar (radi Allahu anhu) complaining that Ya’la and his brother had cheated him. Umar wrote to Ya’la to come to him. When he explained the details, Umar said: “A mare is sold for such a high price among you?” Ya’la replied: “To my knowledge, no other mare has ever fetched such a price.” Umar said: “We take one sheep for every forty sheep, so should we not take anything from such valuable horses?” After this, he imposed one dinar per horse. [المحلی‘ ج: 5‘ أحکام زکوة الخیل]

From these two narrations, it is established that, according to Umar himself, the Messenger of Allah (sallallahu alayhi wa sallam) and after him Abu Bakr (radi Allahu anhu) did not take zakat on horses. Umar himself also did not wish to take it, but when people offered voluntarily, he sought the opinion of the Companions (radi Allahu anhum) as to whether zakat should be accepted on horses and the like from those who give it voluntarily or not. Ali (radi Allahu anhu) gave the wise opinion that it should be accepted on the condition that this voluntary zakat does not become a compulsory tax for others in the future. The third narration proves that even after this opinion, Umar was not inclined to collect it, until he saw a surprising increase in the prices of horses, and then he thought that these horses had become like treasures of wealth, so considering the prices of his time, he imposed one dinar per horse. This also shows that he did not set any minimum number (nisab) for horses by analogy with other animals, nor did he order taking one horse out of forty horses. Had he done so, it would have been akin to extending the method of zakat on animals, whereas the Messenger of Allah (sallallahu alayhi wa sallam) had clarified that zakat is not to be taken on them as animals. By imposing a cash tax on horses, Umar made it clear that as animals, there is no zakat on horses; rather, what is taken is charity from wealth of high value. It is not appropriate to consider this arrangement as regular zakat or to make it obligatory on everyone forever. Ali (radi Allahu anhu) also indicated this, and after assuming the caliphate himself, he did not take anything from horses. This was a method adopted by Umar after consultation with the Companions, and in the future, Muslim governments can use Umar’s method as a model for ijtihad. This also shows that if something becomes a store of wealth, then even if it was previously exempted, arrangements can be made to collect something from it for the poor and other needs. Umar’s (radi Allahu anhu) action regarding precious stones can also be taken as a model. Likewise, there are regions where horses are considered basic livestock, such as in Central Asia, where horses are the primary source of milk and meat and are found in abundance as grazing herds. In such regions, it will also be possible to exercise ijtihad regarding horses.

Benefits and Issues:
Forgiveness is from Allah.
Allah the Exalted has said:
﴿وَمَا يَنطِقُ عَنِ الْهَوَىٰ ﴿3﴾ إِنْ هُوَ إِلَّا وَحْيٌ يُوحَىٰ﴾ ( an-Najm, 53:3-4)
“The Prophet does not speak from his own desire. It is nothing but revelation that is sent down to him.”
The Messenger of Allah (sallallahu alayhi wa sallam) would issue this command in his capacity as a ruler.