Abu-Ḥanîfah, however, holds that there is zakât on these, whether in large or small quantities. Mâlik holds that the zakât on saffron is five dirhams, if its price amounts to 200 dirhams and if it is sold. The same is the view of abu-az-Zinâd who is reported by others to have said, "Nothing on saffron." According to abu-Ḥanîfah and Zufar there is zakât on it whether it is in large or small quantities. Abu-Yûsuf and Muḥammad ibn-al-Ḥasan claim, "If its price amounts to the lowest price for which five wasḳs of dates, wheat, barley, corn or any other kind of grains sell, then there is ṣadaḳah on it." According to ibn-abi-Laila, there is nothing on vegetables. The same view is held by ash-Shaʿbi.[1] According to ʿAṭâʾ and Ibrâhim an-Nakhaʿi, whatever the tithe-land produces, be it in great or small quantities, is subject to the tithe or half the tithe.
Al-Ḥusain ibn-al-Aswad from ibn-abi-Rajâʾ al-ʿUṭâridi who said:—"In al-Baṣrah, ibn-al-ʿAbbâs used to collect our ṣadaḳahs even from the bundles of leek."
Al-Ḥusain from Ṭâʾûs and ʿIkrimah:—The latter asserted that there is no zakât on wars and cotton.
The tax on the dhimmis. The following is the view of abu-Ḥanîfah and Bishr:—In case of the dhimmis who are in possession of lands included in the tithe-land, like for instance al-Yaman whose people accepted Islâm and made terms on their lands, al-Baṣrah which was cultivated by the Moslems, and other lands given out as fiefs by the caliphs to which no Moslem or "man of the covenant" has claim, it is binding on these people to pay tax on their person and kharâj on their lands according to what their lands can bear. Whatever is received from them follows the course of the money received as kharâj. If, however, any one of them becomes Moslem, he is exempt from the poll-tax but
- ↑ Yaḥya ibn-Âdam, p. 107.
