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Bayhaqi 7626 — The zakah of a debt owed by one who is in hardship

وَأَخْبَرَنَا أَبُو أَحْمَدَ الْعَدْلُ، أنبأ أَبُو بَكْرِ بْنُ جَعْفَرٍ، ثنا مُحَمَّدُ بْنُ إِبْرَاهِيمَ، ثنا ابْنُ بُكَيْرٍ، ثنا مَالِكٌ، عَنْ أَيُّوبَ بْنِ أَبِي تَمِيمَةَ السَّخْتِيَانِيِّ، أَنَّ عُمَرَ بْنَ عَبْدِ الْعَزِيزِ رَضِيَ اللهُ عَنْهُ كَتَبَ فِي مَالٍ قَبَضَهُ بَعْضُ الْولَاةِ ظُلْمًا يَأْمُرُ بِرَدِّهِ إِلَى أَهْلِهِ وَتُؤْخَذُ زَكَاتُهُ لِمَا مَضَى مِنَ السِّنِينَ، ثُمَّ أَعْقَبَ بَعْدَ ذَلِكَ بِكِتَابٍ أَنْ لَا تُؤْخَذَ مِنْهُ إِلَّا زَكَاةٌ وَاحِدَةٌ فَإِنَّهُ كَانَ ضِمَارًا. ثُمَّ قَالَ أَبُو عُبَيْدٍ: يَعْنِي الْغَائِبَ الَّذِي لَا يُرْجَى.
Ayyub bin Abi Tamimah al-Sakhtiyani (may Allah have mercy on him) said that Umar bin Abd al-Aziz (may Allah have mercy on him) wrote, concerning wealth that some governors had seized, that it should be returned to its owners and its zakah taken for the years that had passed. Then, after that, he sent another letter saying that only a single zakah should be taken from it, because it was dimar; and this means wealth whose recovery is not hoped for.
Hadith Reference السنن الكبرى للبيهقي / كتاب الزكاة / 7626
Hadith Grading محدثین: ضعيف
Hadith Takhrij «ضعيف۔ أخرجه مالك»