OPEN ACCESS S

Journal of Islamic & Religious Studies

ISSN (Online): 2519-7118
ISSN (Print): 2518-5330 JIRS, Vol.:5, Issue: 1, Jan – June 2020
www.uoh.edu.pk/jirs DOI: 10.36476/JIRS.5:1.06.2020.11, PP: 85-100

    :      ٰ  ِ          ؒ  
An Analytical Study on Contemporary Requisites for Niṣab
of Zakat in the Light of Opinions of Fuqhā-e-Arba'a
Dr. Javed Khan
Lecturer, Department of Islamic & Arabic Studies,
University of Swat, KP, Pakistan
Dr. Muḥammad Mushtaq Aḥmad
Assistant Professor, Department of Islamic & Arabic Studies,
University of Swat, KP, Pakistan
Dr. Attaullah
Assistant Professor, Department of Islamic & Religious Studies
The University of Haripur
Version of Record Online/Print: 29-06-2020
Accepted: 25-05-2020
Received: 31-01-2020
Abstract
Zakat is one of the main pillars of Islam. On one hand, it purifies the
income of the wealthy people, on the other hand, it helps the needy
people hence the social value of Islam and brotherhood is promoted.
The niṣāb of few things are very clear as mentioned in aḥādīth in quit
unambiguous manner just like nisāb of gold, silver, and livestock, etc.
However in a situation when a person’s wealth is a mixture of a
different kind of Amwāl-e-zakat and none of them reach to the limit
of nisāb, especially in the case of gold, silver, and modern-day paper
currency, in this case, whether gold, silver or paper shall be combined
for the obligation of zakat or not? Imam Malik, Imam Abū Yūsuf and
Imam Muhammad are of the view that the merger shall be based on its
quantity/parts(‫ء‬   ). On the other hand, according to Imam Abū
Ḥanifa, the merger shall be based on the price of gold and silver and
the person should be considered nisāb holder if the price of the
combined assets reaches the price of nisāb of silver. The above
principle shall also be applied for Uzḥiyyah as well. Currently, due to
the huge difference in the price of silver and gold, if we take the
merger of different assets based on price, people who are not even
secure from financial worries become nisāb holder and they have to
pay zakat as well as Uzḥiyyah. In this paper, Zakat and its conditions
are briefly defined, the issue of the combination of various niṣābs is
elaborated, and the modern-day problems in light of the impact of the
price of silver on the combination of niṣābs are discussed along with
the recommendations.
Keywords: zakat, niṣāb, merge of niṣab, merge by parts, merge by value

85
 ‫ ‬ ‫ ‬ ‫‪:‬‬ ‫ ‬ ‫ِ   ٰ   ‬ ‫ ‬ ‫ ‬ ‫   ‬ ‫ؒ ‬ ‫ ‬
‫‪:‬‬
‫ ‬ ‫ ‬ ‫   ‬ ‫ ‬ ‫     ‬ ‫ ‬ ‫  ‪ ،‬‬ ‫   ‬ ‫ ‬ ‫ ‬ ‫ ‬ ‫ ‬ ‫   ‬ ‫ٰ ‬
‫ ‬ ‫ ‬ ‫ِ ‬ ‫ ‬ ‫   ۔ ٰ     ‬ ‫ ‬ ‫ ‬ ‫ٰ   ‬ ‫   ‬ ‫     ‬ ‫ ‬ ‫   ‬
‫   ‬ ‫ ‬ ‫ ‬ ‫ ‬ ‫ ‪ ٢٠‬‬ ‫ ‬ ‫ ۔‬ ‫ ‬ ‫   ‬ ‫ ‬ ‫ ‬ ‫ِ ‬ ‫ ‬ ‫   ‬
‫ ‬ ‫ ‬ ‫ ‬ ‫   ‬ ‫   ‬ ‫     ۔‬ ‫   ‬ ‫ ‬ ‫   ‬ ‫ ‬ ‫ ‬ ‫ ‬ ‫ ‬
‫ ‬ ‫ ‬ ‫ ‬ ‫ ‬ ‫   ‬ ‫ ‬ ‫ ‬ ‫   ‬ ‫     ‬ ‫ِ ‬ ‫ ‬ ‫ ‬ ‫ ‬ ‫   ‬ ‫ ‬ ‫ ‬
‫ ‬ ‫ ‬ ‫   ‬ ‫ ‬ ‫ ‬ ‫   ‬ ‫   ‬ ‫ ‬ ‫ٰ   ‬ ‫  ‬ ‫   ‬ ‫  ؟   ‬ ‫ ‬ ‫        ‬
‫ ‬ ‫   ‬ ‫ ‬ ‫   ‬ ‫  ٰ ‬ ‫ ‬ ‫   ‬ ‫   ‬ ‫   ‬ ‫ ‬ ‫   ‬
‫   ‬ ‫   ‬ ‫ ‬ ‫ ‬ ‫ ‬ ‫ ‬ ‫ ‬ ‫ ‬ ‫ء ‬ ‫ ‬ ‫ ‬ ‫ ‬ ‫ ‬ ‫ ‬ ‫  ‬ ‫ ‬ ‫ ‬ ‫ ‬
‫ ‬ ‫ ‬ ‫ ‬ ‫ ‬ ‫ِ  ٰ     ‬ ‫‪ ،‬‬ ‫ ‬ ‫ ‬ ‫ ‬ ‫     ‬ ‫ ‬ ‫ ‬
‫       ‬ ‫ ‬ ‫   ‬ ‫ ‬ ‫ ‬ ‫ ‬ ‫ ‬ ‫  ٰ   ‬ ‫ ‬ ‫ ‬ ‫ ‬ ‫   ‬ ‫ِ ‬ ‫ ‬
‫ ‬ ‫   ۔‬ ‫   ‬ ‫   ‬ ‫  ِ ‬ ‫ ‬ ‫ ‬ ‫ء ‬ ‫   ‬ ‫ ‬ ‫   ‬ ‫ ‬ ‫   ‬ ‫ء ‬
‫   ‬ ‫  ِ ‬ ‫ ‬ ‫   ‬ ‫   ‬ ‫ ‬ ‫   ‬ ‫ٰ   ‬ ‫   ‬ ‫           ‬ ‫   ‬ ‫   ‬ ‫ ‬
‫   ؟‬ ‫ ‬ ‫ ‬ ‫ ‬ ‫ ‬ ‫ ‬ ‫   ‬ ‫ ‬
‫‪:‬‬ ‫ ‬
‫ ‬ ‫ ‬ ‫   ‬ ‫ء   ‬ ‫ ‬ ‫ ‬ ‫   ‬ ‫     ‬ ‫ ‬ ‫   ‬ ‫ِ ‬ ‫ ‬
‫ ‬ ‫ ‬ ‫   ‬ ‫ ‬ ‫ ‬ ‫ ‬ ‫  ٰ     ‬ ‫ ‬ ‫ ‬ ‫ ‬ ‫ ‬ ‫ ‬ ‫ ‬ ‫ ‬ ‫ ‬ ‫ ‬
‫ ‬ ‫   ‬ ‫؟ ‬ ‫   ‬ ‫ ‬ ‫ ‬ ‫   ‬ ‫ٰ   ‬ ‫  ‬ ‫     ‬ ‫   ؟  ‬ ‫   ‬ ‫ ‬
‫   ‬ ‫ ‬ ‫ ‬ ‫ ‬ ‫ ‬ ‫؟ ٰ ‬ ‫ ‬ ‫   ‬ ‫ ٰ‪  ،‬‬ ‫ء ‬ ‫   ‬ ‫ ‬ ‫ ‬ ‫ ‬ ‫ ‬
‫ ‬ ‫ ‬ ‫   ‬ ‫ ‬ ‫ ‬ ‫   ؟‬ ‫ ‬ ‫ؒ       ‬ ‫  ‬ ‫ً ‬ ‫ ‬ ‫ ‬ ‫  ‬ ‫ ‬ ‫ ‬
‫       ۔‬ ‫ ‬ ‫ ‬ ‫ ‬ ‫ ‬ ‫       ‬ ‫ ‬ ‫   ‬ ‫   ؟   ‬ ‫ ‬ ‫ ‬ ‫   ‬
‫‪:‬‬ ‫ ‬ ‫ ‬
‫ ‬ ‫     ‬ ‫ ‬ ‫ ‬ ‫ ‬ ‫   ‬ ‫ ‬ ‫ِ ‬ ‫ ‬ ‫  ء ‬ ‫ِ  ٰ   ‬
‫ ‬ ‫ء ‬ ‫   ‬ ‫ ‬ ‫ ۔  ‬ ‫ ‬ ‫ ‬ ‫ ‬ ‫     ‬ ‫  ٰ   ‬ ‫ ‬ ‫         ‬
‫ ‬ ‫ء ‬ ‫     ‬ ‫ ‬ ‫ ؒ   ‬ ‫ ‬ ‫ ‬ ‫ ‬ ‫   ‬ ‫ ‬ ‫   ‬ ‫   ‬ ‫ ‬ ‫ ‬ ‫   ‬
‫   ‬ ‫۔ ‬ ‫ ‬ ‫ ؒ‬ ‫   ‬ ‫ ‬ ‫ؒ   ‬ ‫ؒ   ‬ ‫ ‬ ‫   ‬ ‫ ‬ ‫ ‬ ‫ؒ   ‬
‫ ‬ ‫‪ ،‬‬ ‫   ‬ ‫ ‬ ‫   ‬ ‫ ‬ ‫ ‬ ‫ ‬ ‫   ‬ ‫ ‬ ‫ ‬ ‫ ‬ ‫ ‬ ‫ ‬ ‫ ‬ ‫ ‬
‫ ‬ ‫   ‬ ‫ ‬ ‫ ‬ ‫ ‬ ‫ ‬ ‫ ٰ   ‬ ‫ ؒ   ‬ ‫ ‬ ‫ ‬ ‫  ‪     ،‬‬ ‫ ‬ ‫ ‬ ‫ِ ‬ ‫ِ ‬
‫   ‬ ‫ ٰ  ‬ ‫ ‬ ‫   ‬ ‫ ‬ ‫   ‬ ‫   ‬ ‫ ‬ ‫      ٰ  ‬ ‫ِ ‬ ‫ ‬ ‫ِ ‬ ‫ ‬ ‫۔ ‬

‫‪86‬‬
 ‫‪١:‬‬ ‫ ‪،٥:  ،٢٠٢٠‬‬ ‫ ‪ -‬‬ ‫‪ ،‬‬ ‫ ‬ ‫  ِ ‬
‫ ‬ ‫ء ‬ ‫   ‬ ‫ ‬ ‫ ‬ ‫ء‬ ‫‪،‬‬ ‫ ‬ ‫ ‬ ‫ ‬ ‫ ‬ ‫ء ‬ ‫‪،‬‬ ‫ؒ   ‬ ‫ ‬ ‫۔‬
‫     ‬ ‫ ‬ ‫   ‬ ‫ ‬ ‫ ‬ ‫ ٰ‬ ‫ ‬ ‫ ‬ ‫ ‬ ‫ ‬ ‫ ‬ ‫ ‬ ‫ ‬ ‫   ‬ ‫ ٰ‬ ‫   ‬ ‫ ‬
‫ ۔‬ ‫ ‬ ‫ ‬ ‫ ‬
‫‪:‬‬ ‫ ‬
‫ ‬ ‫ ‬ ‫ ‬ ‫ ‬ ‫ ‬ ‫ ‪Qualitative Research‬‬ ‫   ِ‬ ‫ ‬ ‫ ‬ ‫     ‬ ‫ ‬
‫ ‬ ‫ ‬ ‫ ‬ ‫ ‬ ‫ ‬ ‫ ‪Research Analysis‬‬ ‫ ‬ ‫ ‬ ‫ ٰ‬ ‫ ‬ ‫ ‬ ‫ ‬ ‫‪،‬‬ ‫ ‬
‫       ۔‬
‫ ِ ٰ   ‪:‬‬
‫ ‬ ‫ ‬ ‫   ‬ ‫ ‬ ‫  ٰ  "‬ ‫ ‬ ‫   ‬ ‫   ‬ ‫ ‬ ‫ ‬ ‫ ‬ ‫ ‬ ‫ٰ ‬
‫  ‪:‬‬ ‫ؒ‬ ‫  " ۔   ‬ ‫ ‬ ‫ ‬
‫‪1‬‬ ‫"اﻟﺰﻛﺎة ﰲ اﻟﻠﻐﺔ اﻟﺰ دة‪ ،‬وﰲ اﻟﺸﺮع ﻋﺒﺎرة ﻋﻦ إﳚﺎب ﻃﺎﺋﻔﺔ ﻣﻦ اﳌﺎل ﰲ ﻣﺎل ﳐﺼﻮص ٍ‬
‫ﳌﺎﻟﻚ ﳐﺼﻮص"‬
‫        ‪:‬‬ ‫    ٰ   ‬ ‫ ‬
‫"اﻟﺰﻛﺎة ﰲ اﻟﻠﻐﺔ اﻟﻄﻬﺎرةُ واﻟﺰ دة وﰲ اﻟﺸﺮع ﲤﻠﻴﻚ ﺟﺰء ﻣﺎل ﻋﻴﱠﻨﻪ اﻟﺸﺎرع ﻣﻦ ﻣﺴﻠﻢ ﻓﻘﲑ ﻏ ِﲑ ﻫﺎﴰﻲ وﻻ‬
‫ﻣﻮﻻﻩ ﺑﺸﺮط ﻗﻄﻊ اﳌﻨﻔﻌﺔ ﻋﻦ اﳌﻤﻠﱠﻚ ﻣﻦ ﻛﻞ وﺟﻪ ِﱠ ﺗﻌﺎﱃ‪".‬‬
‫‪2‬‬
‫ُ‬
‫‪،‬‬ ‫                ‬ ‫ ‬ ‫   ‬ ‫ ‬ ‫ ‬ ‫   ‬ ‫" ٰ‬
‫ ‬ ‫ ‬ ‫ ‬ ‫ ‬ ‫    ‬ ‫   ‬ ‫ ‬ ‫ ‬ ‫ ‬ ‫ ‬ ‫‪،‬‬ ‫   ‬ ‫   ‬
‫۔"‬
‫ِ  ٰ ‪:‬‬
‫ؒ       ‪:‬‬ ‫   ‬ ‫                   ‬ ‫      ٰ   ‬
‫"اﻟﺰﻛﺎة واﺟﺒﺔ ﻋﻠﻰ اﳊﺮ اﳌﺴﻠﻢ اﻟﺒﺎﻟﻎ اﻟﻌﺎﻗﻞ إذا ﻣﻠﻚ ﻧﺼﺎ ﻣﻠﻜﺎ ﻣﺎ وﺣﺎل ﻋﻠﻴﻪ اﳊﻮل وﻟﻴﺲ ﻋﻠﻰ ﺻﱯ‬
‫‪3‬‬
‫وﻻ ﳎﻨﻮن وﻻ ﻣﻜﺎﺗﺐ زﻛﺎة وﻣﻦ ﻛﺎن ﻋﻠﻴﻪ دﻳﻦ ﳛﻴﻂ ﻓﻼ زﻛﺎة ﻋﻠﻴﻪ"‬
‫ ‬ ‫ ‬ ‫ ‬ ‫ ‬ ‫ ‬ ‫ ‬ ‫ ‬ ‫   ‬ ‫   ‬ ‫ ‬ ‫ ‬ ‫ ‬ ‫ ‪،‬‬ ‫‪،‬‬ ‫" ٰ ٓ ‪،‬‬
‫   ‬ ‫     ‬ ‫ ‬ ‫ ‬ ‫ ‬ ‫ٰ ‬ ‫ ‬ ‫ ‬ ‫ ‬ ‫ ‬ ‫  ‪،‬‬ ‫   ‪،‬‬ ‫۔‬ ‫ ‬
‫  ۔"‬
‫ ‪:‬‬ ‫ِ ‬ ‫ ‬
‫    ‬ ‫ ‬ ‫ ‬ ‫ ‬ ‫   ‬ ‫ ‬ ‫       ‬ ‫ٓ  ‬ ‫ ‬ ‫ ‬ ‫ ‪٢‬‬ ‫ ‬ ‫ ‬ ‫ ‬ ‫ٰ   ‬
‫  ‪:‬‬ ‫ِ‬ ‫ ‬ ‫‪ ،‬‬ ‫ ‬ ‫ ‬ ‫       ﷺ‬ ‫   ‬ ‫ِ ‬ ‫ ‬
‫‪4‬‬
‫ﺻ َﺪﻗَﺔٌ"‬ ‫ِ‬
‫"ﻟَﻴﺲ ﻓﻴﻤﺎ دو َن ﲬَْ ِ ٍ‬
‫ﺲ أ ََواق َ‬ ‫ْ َ َ ُ‬
‫ ۔"‬ ‫ ‬ ‫  ٰ ‬ ‫     ‬ ‫"  ‬
‫‪87‬‬
 ‫ ‬ ‫ ‬ ‫‪:‬‬ ‫ ‬ ‫ِ   ٰ   ‬ ‫ ‬ ‫ ‬ ‫   ‬ ‫ؒ ‬ ‫ ‬
‫ ‬ ‫   ‬ ‫ ‬ ‫ ‬ ‫   ‬ ‫ ‬ ‫   ‬ ‫ ‬ ‫   ‬ ‫   ‬ ‫ ‬ ‫ ‬ ‫ ‬ ‫ ‬ ‫ ‬ ‫ ‬
‫   ‪:‬‬ ‫ٰ     ‪ ِ  ،‬‬
‫ٍ‬ ‫ِ‬
‫ﻒ ﻣﺜْـ َﻘﺎل‪ ،‬ﻓَ َﻤﺎ َز َاد‬ ‫ِ‬ ‫ِ‬ ‫ِ‬ ‫ِ‬ ‫ِ‬
‫ﺻ َﺪﻗَﺔٌ‪ ،‬ﻓَﺈذَا ﺑَـﻠَﻐَ ْ ِ‬ ‫ِ‬ ‫ِ ِ‬ ‫ﺲ ِﰲ أَﻗَ ﱠﻞ ِﻣ ْﻦ‬
‫ﺼ ُ‬
‫ﻳﻦ ﻣﺜْـ َﻘ ًﺎﻻ ﻓَﻔ َﻴﻬﺎ ﻧ ْ‬
‫ﺖ ﻋ ْﺸﺮ َ‬ ‫ﻳﻦ ﻣﺜْـ َﻘ ًﺎﻻ ذَ َﻫﺒًﺎ َ‬
‫ﻋ ْﺸﺮ َ‬ ‫"ﻟَْﻴ َ‬
‫ِ ِ ‪5‬‬ ‫ِ‬
‫ﻚ"‬ ‫ﻓَﺒِﺤ َﺴﺎب ذَﻟ َ‬
‫ ‬ ‫ ‬ ‫ ‬ ‫ ‬ ‫ ‬ ‫ ‬ ‫     ‬ ‫ ‬ ‫‪ ،‬‬ ‫ ‬ ‫  ٰ ‬ ‫ ‬ ‫   ‬ ‫ ‬ ‫ ‬ ‫ ‬ ‫"‬
‫  ۔"‬ ‫ ‬ ‫ ‬ ‫ ‬ ‫ ‬ ‫   ‬ ‫ ‬
‫‪:‬‬ ‫   ار  د‬ ‫ى    ب   ‬
‫‪6‬‬
‫اﻟﺮﻗَِﺔ َﺣ ﱠﱴ ﺗَـْﺒـﻠُ َﻎ ِﻣﺎﺋَـ َ ْﱵ ِد ْرَﻫ ٍﻢ"‬
‫ﺻ َﺪﻗَﺔَ ِﰲ ِّ‬
‫"َﻻ َ‬
‫ "‬ ‫  ٰ ‬ ‫     ‬ ‫ ‬ ‫ ‬ ‫ ‬ ‫"‬
‫ ‬ ‫ ‬ ‫  ‪٢٠‬‬ ‫ ِ ٰ  ‪٢٠‬‬ ‫ ‬ ‫ ‬ ‫     ‬ ‫ ‬ ‫ ‬ ‫   ‬ ‫ ‬ ‫   ‬ ‫   ‬
‫ ‬ ‫ ‬ ‫   ‬ ‫   ‬ ‫ ‬ ‫ ‬ ‫ ‬ ‫ ‬ ‫ ‬ ‫   ‬ ‫ ‪٢٠٠‬‬ ‫ ‬ ‫ ‬ ‫ ِ ٰ    ‬ ‫ ‬
‫   ‬ ‫ ‬ ‫‪ ،‬‬ ‫   ‪  ٢٠٠‬‬ ‫ ‬ ‫ ‬ ‫ ‬ ‫ ‪،‬‬ ‫  ‪  ٢٠‬‬ ‫  ء  ‬ ‫ ‬ ‫‪   ،‬‬
‫‪7‬‬
‫  ۔‬ ‫ ‬ ‫   ‬
‫   ‬ ‫   ‬ ‫ ‬ ‫ ‬ ‫ ‬ ‫ ‬ ‫ ‬ ‫  ٰ ‬ ‫   ‬ ‫ ‬ ‫ ‬ ‫ ‬ ‫ ‬ ‫ٰ‬
‫   ‬ ‫ ‬ ‫   ‬ ‫      ‬ ‫ ‬ ‫ ‬ ‫ ‬ ‫  ‪،‬‬ ‫ ‬ ‫ ‬ ‫   ‬ ‫ ‬ ‫ ‬ ‫ ‬ ‫  ٰ ‬
‫ء" ‬ ‫   "  ‬ ‫   ‬ ‫ ‬ ‫ ‬ ‫ ‬ ‫   ؟     ‬ ‫   ‬ ‫   ‬ ‫ ‬ ‫ ‬ ‫ ‬ ‫ ‬ ‫ ‬
‫  ‪     ،‬‬ ‫ ‬ ‫   ‪:‬‬ ‫ؒ ‬ ‫ ا  ‬
‫ٍِِ ِ‬ ‫ِ‬ ‫ٍِِ‬
‫ﺼﺎ ً‬ ‫ﺼﺎ ً َِ ْن َﻛﺎ َن أَﻗَ ﱠﻞ ﻓَﺄَﱠﻣﺎ إذَا َﻛﺎ َن ُﻛ ﱡﻞ َواﺣﺪ ﻣْﻨـ ُﻬ َﻤﺎ ﻧ َ‬ ‫" أَ ﱠن ُو ُﺟ َ ِ‬
‫ﱠﻢ إذَا َﱂْ ﻳَ ُﻜ ْﻦ ُﻛ ﱡﻞ َواﺣﺪ ﻣْﻨـ ُﻬ َﻤﺎ ﻧ َ‬
‫ﻮب اﻟﻀ ّ‬
‫َﺣ َﺪ ُﳘَﺎ َإﱃ ْاﻵ َﺧ ِﺮ‬ ‫ٍِ‬ ‫ِ ِ‬ ‫ِ‬ ‫ِ ِ‬ ‫ِ‬
‫ﺿ ﱠﻢ أ َ‬ ‫ﻀ ﱡﻢ ﺑَ ْﻞ ﻳَـْﻨـﺒَﻐﻲ أَ ْن ﻳـُ َﺆّد َي ﻣ ْﻦ ُﻛ ِّﻞ َواﺣﺪ َزَﻛﺎﺗَﻪُ َوﻟَ ْﻮ َ‬
‫ﺐ اﻟ ﱠ‬
‫َ ﻣﺎ َوَﱂْ ﻳَ ُﻜ ْﻦ َزاﺋ ًﺪا َﻋﻠَْﻴﻪ َﻻ َﳚ ُ‬
‫ﺐ أَ ْن ﻳَ ُﻜﻮ َن اﻟﺘﱠـ ْﻘ ِﻮﱘُ ِﲟَﺎ ُﻫ َﻮ أَﻧْـ َﻔ ُﻊ‬ ‫ِ ِ‬ ‫ﱠﺔ ﻓَ َﻼ ْ ِِ ِ‬ ‫ﺐ أَو اﻟْ ِﻔﻀ ِ‬ ‫ِ‬ ‫ِ‬
‫س ﺑﻪ ﻋْﻨ َﺪ َ ‪َ ،‬وﻟَﻜ ْﻦ َﳚ ُ‬ ‫َ َ‬ ‫ي ُﻛﻠﱠﻪُ ﻣ ْﻦ اﻟ ﱠﺬ َﻫ ِ ْ‬ ‫َﺣ ﱠﱴ ﻳـُ َﺆّد َ‬
‫‪8‬‬
‫اﺟﺎ"‬ ‫ِ ِ‬
‫ﻟ ْﻠ ُﻔ َﻘَﺮاء َرَو ً‬
‫ ‬ ‫ ‬ ‫ ‬ ‫ ‬ ‫   ‬ ‫   ‬ ‫ ‬ ‫     ‬ ‫"    ‬
‫     ‬ ‫  ‬ ‫ ‬ ‫  ٰ ‬ ‫ ‬ ‫   ‬ ‫ ‬ ‫ ‬ ‫   ‬ ‫ ‬
‫   ‬ ‫ ‬ ‫ ‬ ‫ ‬ ‫     ‬ ‫ ‬ ‫ ‬ ‫     ‬ ‫ ‬ ‫ ‬ ‫  ٰ ‬ ‫   ‬ ‫ ‬ ‫ ‬
‫  ۔"‬ ‫ ‬ ‫ء"‬ ‫ "  ‬ ‫ ‬ ‫ ‬ ‫     ‬
‫ ‬ ‫ ‬ ‫ ‬ ‫ ‬ ‫ ‬ ‫ ‬ ‫ ‬ ‫  ٓ‬ ‫ ‬ ‫ ‬ ‫ ‬ ‫ ‬ ‫   ‬ ‫ ‬ ‫ ‬
‫ ‬ ‫ ‬ ‫   ‬ ‫ ‬ ‫  ء ‬ ‫   ‬ ‫ ؒ   ‬ ‫ ‬ ‫ ‬ ‫  ‬ ‫ء"‬ ‫ ‬ ‫     "‬ ‫     ‬ ‫ ‬ ‫ٰ ‬
‫ ‬ ‫ ‬ ‫ ‬ ‫   ‬ ‫ ‬ ‫ ‬ ‫   ‬ ‫ ‬ ‫ ‬ ‫ ‬ ‫   ‬ ‫ ‬ ‫   ‬ ‫ ‬

‫‪88‬‬
 ‫‪١:‬‬ ‫ ‪،٥:  ،٢٠٢٠‬‬ ‫ ‪ -‬‬ ‫‪ ،‬‬ ‫ ‬ ‫  ِ ‬
‫        ء ‬ ‫ؒ ‬ ‫  ۔  ‬ ‫ ‬ ‫  ٰ ‬ ‫   ‬ ‫ ‬ ‫ ‬ ‫ ‬ ‫ ‬ ‫   ‬ ‫ ‬
‫‪9‬‬
‫  ۔‬ ‫   ‬ ‫        ٰ   ‬ ‫   ‬ ‫ ‬ ‫   ‬ ‫ ‬
‫  ؟ ‬ ‫   ‬ ‫ ‬ ‫ ‬ ‫     ‬ ‫ ‬ ‫         ‬ ‫ِ ِ  ُ‬ ‫ ‬ ‫ ‬ ‫‪ ،‬‬ ‫   ‬ ‫ ‬
‫ ‬ ‫ ‬ ‫   ‬ ‫ ‬ ‫ ‬ ‫ ‬ ‫ ‬ ‫  ؟   ‬ ‫   ‬ ‫ ‬ ‫ ‬ ‫ ‬ ‫ ‬ ‫ ‬ ‫ء ‬ ‫   ‬ ‫ ‬
‫         ۔‬ ‫   ‬ ‫ ‬ ‫ ‬ ‫ ‬ ‫ ‬ ‫   ‬
‫‪:‬‬ ‫ ‬ ‫ ‬
‫   ‬ ‫ ‬ ‫ ‬ ‫   ‬ ‫ ‬ ‫ ‬ ‫   ‬ ‫   ‬ ‫         ‬ ‫ ‬ ‫ ‬
‫   ‬ ‫  ۔ ‬ ‫ ‬ ‫ ‬ ‫   ‬ ‫ ‬ ‫ ‬ ‫   ‬ ‫  ‪ ،‬‬ ‫ ‬ ‫   ‬ ‫ ‬ ‫    ٓ  ‬
‫ ‬ ‫ِ ‬ ‫ ‬ ‫       ‬ ‫   ‬ ‫   ‬ ‫ ‬ ‫   ‬ ‫   ‬ ‫ ‬ ‫ ‬ ‫ ‬ ‫ ‬ ‫ ‬
‫۔‬ ‫ ‬ ‫ ‬ ‫ٰ   ‬
‫ؒ   ‬ ‫ ‬ ‫ ‬ ‫ ‬ ‫ء   ‬ ‫   ‬ ‫   ‬ ‫ ‬ ‫ ‬ ‫ؒ ‬ ‫ ‬ ‫ ‬ ‫ ‬ ‫ ‬ ‫ء   ‬ ‫ ‬
‫۔‬ ‫   ‬ ‫   ‬
‫‪:‬‬ ‫ ‬ ‫ ‬
‫ ‬ ‫   ‬ ‫ ‬ ‫ ‬ ‫ ؒ ‪،‬‬ ‫ ‬ ‫ ‬ ‫   ‬ ‫ ‬ ‫ ‬ ‫     ‬ ‫ ‬ ‫ؒ ‬ ‫ ‬ ‫ ‬ ‫ ‬ ‫ ‬
‫ؒ ‬ ‫ ‬ ‫ ‬ ‫ ‬ ‫     ‬ ‫ ‬ ‫   ‬ ‫   ۔  ‬ ‫   ‬ ‫ ‬ ‫       ‬ ‫       ‬ ‫ ‬
‫ ‪:‬‬ ‫     ‬ ‫ِ     ‬ ‫ ‬
‫"وﻳﻀﻢ اﻟﺬﻫﺐ إﱃ اﻟﻮرق ﰲ اﻟﺰﻛﺎة وﻛﺎن ﻣﺎﻟﻚ ﻳﺮى ﺿﻤﻬﻤﺎ ﻷﺟﺰاء ﻻ ﻋﻠﻰ ﺻﺮف اﻟﻮﻗﺖ‪ .‬وﺗﻔﺴﲑ‬
‫ذﻟﻚ‪ :‬أن ﻳﻨﺰل اﳌﺜﻘﺎل ﺑﺪﻻ ﻣﻦ ﻋﺸﺮة دراﻫﻢ ﻛﻴﻼ وﳚﻌﻞ اﻟﻌﺸﺮة دراﻫﻢ ﺑﺪﻻ ﻣﻦ اﳌﺜﻘﺎل‪ .‬ﻣﺜﺎل ذﻟﻚ‪ :‬رﺟﻞ‬
‫ﻟﻪ ﻣﺎﺋﺔ درﻫﻢ ﻛﻴﻼ وﻋﺸﺮة ﻣﺜﺎﻗﻴﻞ ﻓﻌﻠﻴﻪ ﻓﻴﻬﻤﺎ ﲨﻴﻌﺎ اﻟﺰﻛﺎة وﻛﺬﻟﻚ ﻟﻮ ﻛﺎن ﻋﻨﺪﻩ ﻣﺜﻘﺎل ذﻫﺐ واﺣﺪ وﻣﺎﺋﺔ‬
‫درﻫﻢ وﺗﺴﻌﻮن درﳘﺎ ﻛﻴﻼ وﺟﺒﺖ ﻋﻠﻴﻪ ﻓﻴﻬﺎ اﻟﺰﻛﺎة وﻛﺬﻟﻚ ﻟﻮ ﻛﺎن ﻋﻨﺪﻩ ﺗﺴﻌﺔ ﻋﺸﺮ دﻳﻨﺎرا ﻣﺜﺎﻗﻴﻞ ﻋﻴﻮ‬
‫‪10‬‬
‫ذﻫﺒﺎ وﻋﺸﺮة دراﻫﻢ ﻛﻴﻼ ﻓﻌﻠﻴﻪ اﻟﺰﻛﺎة وﻫﻜﺬا أﺑﺪأ ﻋﻠﻰ ﻫﺬا اﳊﺴﺎب‪".‬‬
‫ ‬ ‫ ‬ ‫       ‬ ‫ء   ‬ ‫ؒ   ‬ ‫ ‬ ‫  ۔ ‬ ‫   ‬ ‫ ‬ ‫ ‬ ‫ ‬ ‫ ‬ ‫" ٰ   ‬
‫‪ً ،‬‬ ‫   ‬ ‫ ‬ ‫ ‬ ‫ ‬ ‫ ‬ ‫   ‬ ‫ ‬ ‫ ‬ ‫ ‬ ‫       ‬ ‫۔     ‬
‫ ‬ ‫ ‬ ‫   ‬ ‫ ‬ ‫   ‪  ،‬‬ ‫ٰ ‬ ‫ ‬ ‫ ‬ ‫ ‬ ‫ ‬ ‫ ‬ ‫ ‪١٠٠‬‬ ‫   ‬ ‫ ‬
‫ ‬ ‫ ‬ ‫ ‬ ‫ ‬ ‫  ‪١٩‬‬ ‫  ۔   ‬ ‫  ٰ ‬ ‫ ‬ ‫ ‬ ‫ ‬ ‫‪١٩٠‬‬ ‫ ‬
‫   ۔"‬ ‫ ‬ ‫    ٰ ‬ ‫   ‬ ‫  ۔   ‬ ‫  ٰ ‬
‫ ‪:‬‬ ‫ء   ‬ ‫ ‬
‫ ‪٢٠٠‬‬ ‫        ء ‬ ‫ء ‬ ‫   ‬ ‫   ‬ ‫ ‬ ‫ ‬ ‫ ‬ ‫ء   ‬ ‫   ‬ ‫ ‬ ‫ ‬
‫ ‬ ‫ ۔‬ ‫ ‬ ‫ ‬ ‫ ‬ ‫   ‬ ‫ ‬ ‫‪       ،‬‬ ‫ ‬ ‫‪     ،‬‬ ‫   ‬ ‫ ‬ ‫‪ ٢٠ ،‬‬ ‫ ‬

‫‪89‬‬
 ‫ ‬ ‫ ‬ ‫‪:‬‬ ‫ ‬ ‫ِ   ٰ   ‬ ‫ ‬ ‫ ‬ ‫   ‬ ‫ؒ ‬ ‫ ‬
‫‪:‬‬ ‫    ء ‬ ‫ ‬ ‫ ‬ ‫   ‬ ‫ ‬
‫ ‬ ‫‪٢٠‬‬ ‫‪٢٠٠‬‬
‫ ‬ ‫‪١٩‬‬ ‫‪١٩٠‬‬
‫‪١٨‬‬ ‫‪١٨٠‬‬
‫   ‬ ‫  ‪  ٢٠‬‬ ‫ ‪  ٢٠٠‬‬ ‫   ‬ ‫ ‬ ‫ ‬ ‫۔   ‬ ‫   ‬ ‫ ‬ ‫‪،‬‬ ‫ ‪  ١٠‬‬ ‫   ‬
‫     ‬ ‫ )‪(١٨٠‬‬ ‫ ‬ ‫  ‪،‬‬ ‫   ‬ ‫  )‪( ١٠‬‬ ‫ ‬ ‫ ‬ ‫    ‬ ‫    ٰ )‪(١٩٠‬‬ ‫   ‬
‫   ‬ ‫ ‬ ‫ ‬ ‫ ‬ ‫ ‬ ‫  ‪   ،‬‬ ‫ ‬ ‫ ‬ ‫ ‬ ‫      ٰ  ٓ ۔ ٓ    ‬ ‫   ‬ ‫  )‪(٢٠‬‬ ‫)‪(٢‬‬
‫  ۔‬ ‫   ‬ ‫    ء   ‬ ‫ ‬ ‫ ‬ ‫ ‬ ‫ ‬ ‫ء‬ ‫   ‬

‫)‪ (٧‬‬ ‫‪(١) ١‬‬

‫)‪(١٤‬‬ ‫)‪(٢‬‬
‫)‪(٢١‬‬ ‫)‪ (٣‬‬
‫)‪(٢٨‬‬ ‫)‪(٤‬‬
‫)‪ (٣٥‬‬ ‫)‪ (٥‬‬
‫)‪(٤٢‬‬ ‫ )‪(٦‬‬
‫  )‪(٤٩‬‬ ‫)‪ (٧‬‬
‫ ‬ ‫ ‬ ‫ ‬ ‫ ‬
‫ ‬ ‫ء" ‬ ‫  "  ‬ ‫ ‬ ‫      ‬ ‫ ‬ ‫ ‬ ‫ ‬ ‫ ‬ ‫   ‬ ‫ ‬ ‫   ‬
‫   ‬ ‫ ‬ ‫         ‬ ‫   ‬ ‫ ‬ ‫   ‬ ‫    ً‪:‬‬ ‫ ‬ ‫  ء‬ ‫   ‬ ‫ ‬ ‫ ‬
‫  ۔‬ ‫   ‬ ‫ ‬ ‫   ‬ ‫ ‬ ‫ ‬ ‫‪  45.5‬‬ ‫ ‬ ‫ ‬ ‫ ‬ ‫ ‬ ‫     ‬
‫‪:‬‬ ‫ ‬ ‫   ‬ ‫ ‬ ‫ ‬ ‫   ‬ ‫ ‬ ‫   ‬ ‫ ‬ ‫ ‬ ‫ ‬ ‫ ‬
‫   ‬ ‫ ‬ ‫     ‬ ‫ ‬
‫‪49‬‬ ‫ٓ  ‬
‫‪45.5‬‬ ‫‪١‬‬
‫‪38.5‬‬ ‫‪٢‬‬
‫‪31.5‬‬ ‫‪ ٣‬‬
‫‪24.5‬‬ ‫‪٤‬‬
‫‪17.5‬‬ ‫‪ ٥‬‬

‫‪90‬‬
 ‫‪١:‬‬ ‫ ‪،٥:  ،٢٠٢٠‬‬ ‫ ‪ -‬‬ ‫‪ ،‬‬ ‫ ‬ ‫  ِ ‬
‫‪10.5‬‬ ‫‪٦‬‬
‫‪3.5‬‬ ‫‪ ٧‬‬
‫   ‬ ‫ ‬ ‫ ‬ ‫         ‬ ‫ ‬ ‫ ‬ ‫ ‬ ‫ ‬ ‫ؒ ‬ ‫ ‬ ‫     ‬ ‫ء     ‬ ‫ ‬
‫ ‬ ‫ ‬ ‫   ۔  ‬ ‫  ‬ ‫     ‬ ‫       ‬ ‫ ‬ ‫ ‬ ‫ ‬ ‫ ‬ ‫   ۔‬ ‫   ‬ ‫ء ‬
‫      ؒ          ‪:      ،‬‬
‫ِ ِِ ِ‬ ‫ِ ٍ ِ‬ ‫ِِ‬ ‫ِ‬ ‫ﱠ ِ ِ‬
‫ﺐ ُرﺑْ ُﻊ ُﻋ ْﺸ ِﺮﻩِ‪َ .‬واﻟﱠﺰاﺋ ُﺪ ﲝ َﺴﺎﺑِﻪ‪َ .‬وﻳـُﻠَﻔ ُ‬
‫ﱠﻖ ﺑَـْﻴـﻨَـ ُﻬ َﻤﺎ‬ ‫ﺎب اﻟﺬ َﻫﺐ ﻋ ْﺸ ُﺮو َن ﻣﺜْـ َﻘﺎﻻً‪َ ،‬واﻟْ َﻮرق ﻣﺎﺋﺘَﺎ د ْرَﻫﻢ‪ .‬ﻓَـﻴَﺠ ُ‬ ‫ﻧﺼ ُ‬ ‫" َ‬
‫َﺟَﺰ ِاء َو ُﺷُﺮو ُط ُو ُﺟﻮِ َﺎ ْ‬
‫ِﻷ ْ‬
‫‪11‬‬
‫اﳊَْﻮُل"‬
‫     ‬ ‫ ‬ ‫  ‪    ٤٠‬‬ ‫ ‪،  ٢٠٠‬‬ ‫ ‬ ‫ ‬ ‫ ‪  ٢٠‬‬ ‫ ‬ ‫"  ‬
‫   ۔"‬ ‫ ‬ ‫     ‬ ‫ ‬ ‫   ‬ ‫ء   ‬ ‫ ‬ ‫  ‪   ،‬‬
‫ ‪١٠‬‬ ‫   ‬ ‫ ‬ ‫   ‬ ‫ ‬ ‫ ‬ ‫ ‬ ‫   ‬ ‫   ‬ ‫ ‬ ‫ ‬ ‫ ‬ ‫ ‬
‫ ‬ ‫ِ ‬ ‫ ‬ ‫   ‬ ‫ ‬ ‫ ‬ ‫ ‬ ‫ ‬ ‫ ‬ ‫‪  ٥٠‬‬ ‫  ‪  ١٥‬‬ ‫ ‬ ‫‪١٥٠‬‬ ‫  ‪٥‬‬ ‫ ‬ ‫‪  ١٠٠‬‬
‫ ‬ ‫ ‪١٠٠‬‬ ‫   ‬ ‫ ‪٩‬‬ ‫ ‬ ‫ ‬ ‫  ‪ ٩‬‬ ‫ ‪١٠٠‬‬ ‫   ‬ ‫ ‬ ‫ ‬ ‫ ‬ ‫  ٰ ‬
‫ ‪:‬‬ ‫        ٰ     ‪     ،‬‬ ‫   ‬
‫"وﻳﻠﻔﻖ ﻣﻨﻬﻤﺎ ﻷﺟﺰاء ﻻ ﻟﻘﻴﻤﺔ وﳜﺮج ﻣﻦ ﻛﻞ ﲝﺴﺎﺑﻪ" ﻗﺎل ﰲ اﻟﺮﺳﺎﻟﺔ‪ :‬وﳚﻤﻊ اﻟﺬﻫﺐ واﻟﻔﻀﺔ ﰲ‬
‫اﻟﺰﻛﺎة‪ ،‬ﻓﻤﻦ ﻛﺎن ﻟﻪ ﻣﺎﺋﺔ درﻫﻢ وﻋﺸﺮة ﻓﻠﻴﺨﺮج ﻣﻦ ﻛﻞ ﻣﺎل رﺑﻊ ﻋﺸﺮﻩ‪ .‬ﻗﺎل ﺧﻠﻴﻞ‪ :‬أو ﳎﻤﻊ ﻣﻨﻬﻤﺎ ﳉﺰء‬
‫رﺑﻊ اﻟﻌﺸﺮ‪ .‬وﻗﺎل اﳋﺮﺷﻲ‪ :‬ﻗﻮﻟﻪ أو ﳎﻤﻊ إﱁ ﻛﻌﺸﺮة د ﻧﲑ وﻣﺎﺋﺔ درﻫﻢ‪ ،‬أو ﲬﺴﺔ د ﻧﲑ وﻣﺎﺋﺔ وﲬﺴﲔ‬
‫درﳘﺎ‪ ،‬أو ﲬﺴﺔ ﻋﺸﺮ دﻳﻨﺎرا وﲬﺴﲔ درﳘﺎ؛ ﻷن ﻛﻞ دﻳﻨﺎر ﻳﻘﺎﺑﻞ ﻋﺸﺮة دراﻫﻢ‪ ،‬ﻣﺮادﻫﻢ ﻷﺟﺰاء أي ﻻ‬
‫‪12‬‬
‫ﻟﻘﻴﻤﺔ‪ ،‬ﻓﻼ زﻛﺎة ﰲ ﻣﺎﺋﺔ درﻫﻢ وﺗﺴﻌﺔ د ﻧﲑ ﻗﻴﻤﺘﻬﺎ ﻣﺎﺋﺔ درﻫﻢ"‪.‬‬
‫   ‬ ‫ ‬ ‫  ٰ ‬ ‫   ‬ ‫     ‬ ‫ ‬ ‫ ‬ ‫ ‬ ‫ ‬ ‫ء‬ ‫ ‬ ‫"‬
‫ ‬ ‫ ‬ ‫ ‬ ‫ ‬ ‫ ‬ ‫ ‬ ‫ ‬ ‫ ‬ ‫ ‬ ‫      ٰ   ‬ ‫ ‬ ‫ ‬
‫ ‪٥‬‬ ‫ ‬ ‫‪  ١٠٠‬‬ ‫  ‪١٠‬‬ ‫  ۔   ‬ ‫ ‬ ‫ ‬ ‫ ‪٤٠‬‬ ‫ ‬ ‫ ‬ ‫ ‬
‫     ‬ ‫  ء‬ ‫ ‬ ‫   ‬ ‫ ‬ ‫     ‬ ‫ ‬ ‫‪  ٥٠‬‬ ‫  ‪  ١٥‬‬ ‫ ‬ ‫‪١٥٠‬‬
‫ ‬ ‫ ‬ ‫ ‬ ‫ ‪١٠٠‬‬ ‫   ‬ ‫ ‪٩‬‬ ‫ ‬ ‫ ‬ ‫  ‪ ٩‬‬ ‫  ‪١٠٠ ٰ ،‬‬
‫    ٰ     ۔"‬
‫ ‬ ‫   ‬ ‫ ‬ ‫ ‬ ‫       ‬ ‫ ‬ ‫ ‬ ‫   ‬ ‫ ‬ ‫ ‬ ‫ ‬ ‫   ‬ ‫ ‬
‫   ‬ ‫   ‪  ٢٠‬‬ ‫     ‬ ‫ ‬ ‫   ‬ ‫‪  ١٠‬‬ ‫ ‬ ‫ ‬ ‫  ‬ ‫ ‬ ‫ ‬
‫‪13‬‬
‫۔‬ ‫ ‬
‫‪:‬‬ ‫ؒ ‬ ‫ ‬
‫ ‬ ‫ ‬ ‫ ‬ ‫   ‬ ‫ ‬ ‫       ‬ ‫ ؒ ‬ ‫ ‬ ‫ ‬ ‫ ‬ ‫ ِ  ٰ    ‬
‫‪91‬‬
 ‫ ‬ ‫ ‬ ‫‪:‬‬ ‫ ‬ ‫ِ   ٰ   ‬ ‫ ‬ ‫ ‬ ‫   ‬ ‫ؒ ‬ ‫ ‬
‫ ‬ ‫     ‬ ‫ ‬ ‫ؒ   ‬ ‫ ‬ ‫ ‬ ‫ ‬ ‫ ‬ ‫   ‬ ‫ٰ ‬ ‫ ‬ ‫ ‬ ‫ِ ‬ ‫ ‬ ‫ ‬ ‫ ‬ ‫ ‬
‫ ‬ ‫ ‬ ‫   ‬ ‫ ‬ ‫ ‬ ‫    ‬ ‫     ‬ ‫   ‪،‬‬ ‫ء         ‬ ‫       ‬
‫ ۔‬ ‫ ‬
‫   ‬ ‫   ‬ ‫ ‬ ‫   ‬ ‫ ‬ ‫ ‬ ‫ ‬ ‫ؒ   ‬ ‫ ‬ ‫ ‬ ‫‪ ،‬‬ ‫   ‬ ‫ ‬
‫   ٰ ‬ ‫ ‬ ‫ ‬ ‫ ‬ ‫ ‬ ‫   ‬ ‫ ‬ ‫ ‬ ‫ ‬ ‫   ‬ ‫  ۔ ‬ ‫ ‬ ‫   ‬
‫   ‪    ،‬‬ ‫    ٰ ‬ ‫ ‬ ‫     ‬ ‫ ‬ ‫ ‬ ‫ ‬ ‫ ‬ ‫ ‬ ‫‪  ٢٠٠‬‬ ‫   ‬ ‫ ‬ ‫ ٓ‬ ‫ ‬ ‫ ‬ ‫ ‬
‫   ‪:‬‬
‫ﻳﻦ ِﻣﺜْـ َﻘ ًﺎﻻ‬‫ِ ِ‬ ‫ﺐ وَﻻ ﻋﻜْﺴﻪ ﺣ ﱠﱴ ﻟَﻮ ﻣﻠَ ِ ِ ﱠ ِ‬ ‫"ﻣ ْﺬﻫﺒـﻨﺎ أَﻧﱠﻪ َﻻ ﻳﻜْﻤﻞ ﻧِﺼﺎب اﻟﺪ ِ‬
‫ﻚ ﻣﺎﺋَـﺘَـ ْﲔ إﻻ د ْرَﳘًﺎ َوﻋ ْﺸﺮ َ‬ ‫ﱠراﻫ ِﻢ ِ ﻟ ﱠﺬ َﻫ ِ َ َ ُ ُ َ ْ َ َ‬ ‫َ َ َُ ُ ُ َ ُ َ ُ َ‬
‫ِ‬ ‫ِ‬
‫ﻮر اﻟْ ُﻌﻠَ َﻤﺎء َﺣ َﻜ ُﺎﻩ اﺑْ ُﻦ اﻟْ ُﻤْﻨﺬ ِر َﻋ ْﻦ اﺑْ ِﻦ أَِﰊ ﻟَْﻴـﻠَﻰ‬ ‫ِ‬ ‫ِ‬ ‫ٍ‬ ‫ِ‬
‫ﺼ ًﻔﺎ أ َْو َﻏْﻴـَﺮﻩُ ﻓَ َﻼ َزَﻛﺎ َة ِﰲ َواﺣﺪ ﻣْﻨـ ُﻬ َﻤﺎ َوﺑِﻪ ﻗَ َ‬ ‫ِ‬
‫ﺎل ﲨُْ ُﻬ ُ‬ ‫ﱠإﻻ ﻧ ْ‬
‫ٍ ‪14‬‬ ‫اﳊﺴ ِﻦ ﺑ ِﻦ ﺻﺎﻟِ ٍﺢ و َﺷ ِﺮ ٍ‬
‫َﲪَ َﺪ َوأَِﰊ ﺛَـ ْﻮٍر َوأَِﰊ ُﻋﺒَـْﻴﺪ"‬
‫ﻳﻚ َوأ ْ‬ ‫َو َْ َ ْ َ َ‬
‫ ‬ ‫ ‬ ‫   ‬ ‫ ‬ ‫   ‬ ‫   ‬ ‫ ‬ ‫   ‬ ‫       ‬ ‫"‬
‫ ‬ ‫ ‬ ‫ ‬ ‫  ٰ ‬ ‫ ‬ ‫ ‬ ‫ ‬ ‫     ‬ ‫ ‬ ‫ ‬ ‫ ‬ ‫ ‬ ‫  ‪  ٢٠‬‬ ‫   ‪٢٠٠‬‬ ‫ ‬
‫  ۔"‬
‫‪:‬‬ ‫ؒ   ‬ ‫ ‬
‫ ‬ ‫ ﷺ‬ ‫       ‬ ‫ ‬ ‫ ‬ ‫ ‬ ‫ ‬ ‫ ﷺ    ‬ ‫     ‬ ‫ ‬ ‫ؒ ‬ ‫ ‬
‫ ‪:‬‬
‫‪15‬‬ ‫ِ‬ ‫"ﻟﻴﺲ ﻓﺒﻤﺎ دو َن ﲬَْ ِ ٍ ِ‬
‫ﺲ أ ََواق ﻣ ْﻦ اﻟْ َﻮِرق َ‬
‫ﺻ َﺪﻗَﺔٌ"‬ ‫ُ‬
‫ ۔"‬ ‫ ‬ ‫  ٰ ‬ ‫     ‬ ‫ ‬ ‫"‬
‫ ‬ ‫ ‬ ‫ ﷺ‬ ‫ ‬ ‫    ؟ ‬ ‫   ‬ ‫  ٰ       ‬ ‫   ‬ ‫ ‬ ‫ ‪  ٢٠٠‬‬ ‫ ‬ ‫ ‬ ‫ ‬
‫   ۔‬ ‫ ‬ ‫‪             ،‬‬ ‫ ‬ ‫ؒ ‬ ‫ ‬ ‫ ‬
‫ ‬ ‫ ‬ ‫     ‬ ‫ ‬ ‫       ‬ ‫ ‬ ‫   ‬ ‫ ‬ ‫ ‬ ‫ ‬ ‫           ‬ ‫ ‬
‫ ‬ ‫ ‬ ‫   ‬ ‫ ‬ ‫ ‬ ‫ ‬ ‫‪   ،‬‬ ‫ ‬ ‫ ‬ ‫ ‬ ‫     ‬ ‫   ‬ ‫ ‬ ‫ ‬ ‫‪ ،‬‬
‫  ‪:‬‬ ‫   ‬ ‫     ‬ ‫       ‬ ‫۔‬
‫‪16‬‬
‫"ﻻ ﻳﻜﻤﻞ ﻧﺼﺎب أﺣﺪ اﻟﻨﻘﺪﻳﻦ ﻵﺧﺮ‪،‬ﻷ ﻤﺎ ِﺟْﻨ َﺴﺎن ﳐُْﺘَﻠِ َﻔﺎن ﻛﻤﺎ ﻻ ﻳﻜﻤﻞ اﻟﺘﻤﺮ ﻟﱠﺰﺑِﻴﺐ"‬
‫ ‬ ‫   ‬ ‫ ‬ ‫ ‬ ‫   ‬ ‫  ‪   ،‬‬ ‫ ‬ ‫ ‬ ‫   ‬ ‫ ‬ ‫   ‬ ‫   ‬ ‫ ‬ ‫"‬
‫۔"‬ ‫ ‬ ‫ ‬ ‫ ‬ ‫   ‬ ‫   ‬
‫   ‬ ‫   ‬ ‫ؒ     ‬ ‫ ‬ ‫ؒ   ‬ ‫   إ‬ ‫   ‬ ‫ ‬ ‫ ‬ ‫ ‬ ‫   ‬ ‫ ‬
‫ٰ‬
‫     ‬ ‫ ‬ ‫ ‬ ‫   ؒ ‬ ‫ ‬ ‫   ‬ ‫ ‬ ‫   ‬ ‫ ‬ ‫ ‬ ‫ ‪  ٕ ،‬‬ ‫   ‬ ‫  ٕ    ‪،‬‬ ‫‪،‬‬
‫‪17‬‬
‫۔‬
‫‪92‬‬
 ‫‪١:‬‬ ‫ ‪،٥:  ،٢٠٢٠‬‬ ‫ ‪ -‬‬ ‫‪ ،‬‬ ‫ ‬ ‫  ِ ‬
‫ ‬ ‫ ‬ ‫ ‬ ‫ ‬ ‫ ‬ ‫ ‬ ‫ ‬ ‫ ‬ ‫   ‬ ‫ ‬ ‫ؒ     ‬ ‫ ‬ ‫     ‬ ‫ ‬ ‫ ‬
‫ ۔‬ ‫ ‬ ‫ ‬ ‫ ‬ ‫     ‬ ‫ ‬ ‫     ‬ ‫ ‬ ‫ ‬ ‫ٰ ‬ ‫ ‬ ‫     ‬ ‫ ‬ ‫ ‬
‫‪:‬‬ ‫ ‬ ‫ ‬
‫   ‪:‬‬ ‫   ‬ ‫   ‬ ‫ ‬ ‫ ‬ ‫ ‬ ‫ؒ   ‬ ‫ ‬ ‫   ‬ ‫ ‬ ‫         ‬ ‫   ‬
‫ ‬ ‫   ‬ ‫ ‬ ‫ء   ‬ ‫ ‬ ‫ ‬ ‫     ‬ ‫ء   ‬ ‫   ‬ ‫ؒ   ‬ ‫ؒ  ‪    ،‬‬ ‫     ‬ ‫‪.1‬‬
‫            ؒ            ‪:‬‬ ‫ ‬ ‫       ‬ ‫۔      ‬
‫"وﻳﻀﻢ أﺣﺪ ﻧﻘﺪﻳﻦ إﱃ اﻵﺧﺮ ﰲ ﺗﻜﻤﻴﻞ اﻟﻨﺼﺎب وﳜﺮج ﻋﻨﻪ وﻳﻜﻮن اﻟﻀﻢ ﻹﺟﺰاء ﻻ ﻟﻘﻴﻤﺔ ﻓﻌﺸﺮة‬
‫‪18‬‬
‫ﻣﺜﺎﻗﻴﻞ ذﻫﺒﺎﻧﺼﻒ ﻧﺼﺎب وﻣﺎﺋﺔ درﻫﻢ ﻧﺼﻒ ﻓﺈذاﺿﻤﺎ ﻛﻤﻞ اﻟﻨﺼﺎب"‬
‫ ‬ ‫          ء   ‬ ‫ ‬ ‫ٰ ‬ ‫  ‬ ‫ ‬ ‫ ‬ ‫ ‬ ‫ ‬ ‫   ‬ ‫ ‬ ‫"‬
‫  ‪ ،‬‬ ‫ ‬ ‫ ‬ ‫ ‬ ‫   ‬ ‫ ‬ ‫ ‬ ‫ ‬ ‫                ‪ٰ  ،‬‬
‫  ۔"‬ ‫ ‬ ‫   ‬ ‫ ‬
‫   ‬ ‫   ‬ ‫   ‬ ‫   ‬ ‫  ؒ   ‬ ‫   ‬ ‫ ‬ ‫ ‬ ‫ ‬ ‫ ‬ ‫ ‬ ‫ ‬ ‫   ‬ ‫ ‬ ‫‪.2‬‬
‫‪:‬‬ ‫ ‬ ‫  ‪،‬‬
‫‪19‬‬
‫"وﻗﻴﻞ ﻟﻘﻴﻤﺔ ﻓﻴﻤﺎ ﻓﻴﻪ اﳊﻆ ﻟﻠﻤﺴﺎﻛﲔ"‬
‫  ۔"‬ ‫ ‬ ‫ ‬ ‫ ‬ ‫ ‬ ‫       ‬ ‫         ‬ ‫ ‬ ‫"‬
‫ ‬ ‫   ‬ ‫ ‬ ‫ء   ‬ ‫   ‬ ‫ء ‬ ‫   ‬ ‫   ‬ ‫ ‬ ‫ ‬ ‫ ‬ ‫ء   ‬ ‫ ‬ ‫ ‬ ‫‪.3‬‬
‫ ‬ ‫ ‬ ‫ ‬ ‫ ‬ ‫ ‬ ‫ ‬ ‫ ‬ ‫  ‪ ،‬‬ ‫ ‬ ‫ ‬ ‫ ‬ ‫ ‬ ‫   ‬ ‫ ‬
‫ ‬ ‫   ‬ ‫   ‬ ‫ ‬ ‫ ‬ ‫ ‬ ‫   ‬ ‫ ‬ ‫ ‬ ‫   ‬ ‫ِ ‬ ‫ ‬ ‫ ۔‬
‫ ۔‬
‫‪:‬‬ ‫             ‬ ‫ ‬
‫"وﻋﻨﻪ ﺗﻀﻢ ﻟﻘﻴﻤﺔ إن ﻛﺎن ذﻟﻚ أﺣﻆ ﻟﻠﻔﻘﺮاء ﻓﻴﻘﻮم اﻷﻋﻠﻰ ﻣﻨﻬﻤﺎ ﻵﺧﺮ ﻓﺈذا ﻣﻠﻚ ﻣﺎﺋﺔ درﻫﻢ وﺗﺴﻌﺔ‬
‫د ﻧﲑ ﻗﻴﻤﺘﻬﺎ ﻣﺎﺋﺔ درﻫﻢ وﺟﺒﺖ زﻛﺎ ﺎ ﻣﺮاﻋﺎة ﻟﻠﻔﻘﺮاء وﳚﺐ ﰲ اﻟﺰاﺋﺪ ﻋﻠﻰ اﻟﻨﺼﺎب ﲝﺴﺎﺑﻪ ﻷﻧﻪ ﻳﺘﺠﺰأ ﻣﻦ‬
‫‪20‬‬
‫ﻏﲑ ﺿﺮر ﻓﺄﺷﺒﻪ اﳊﺒﻮب"‬
‫ ‬ ‫ ‬ ‫ ‬ ‫ ‬ ‫   ‬ ‫ء ‬ ‫  ‪ ،‬‬ ‫ ‬ ‫   ‬ ‫   ‬ ‫ ؒ    ‬ ‫      ‬ ‫"‬
‫ ‬ ‫   ‪٩‬‬ ‫‪،‬‬ ‫ ‬ ‫   ‬ ‫  ‪ ٩‬‬ ‫      ‪  ١٠٠ ٰ   ،‬‬ ‫ ‬ ‫   ‬
‫         ‬ ‫   ‬ ‫ ‬ ‫  ٰ ‬ ‫ ‬ ‫ ‬ ‫   ‬ ‫ٰ     ‬ ‫ ‬ ‫ ‪١٠٠‬‬
‫   ۔"‬ ‫ ‬ ‫ ‬ ‫ ‬ ‫ ‬
‫ ‬ ‫   ٓ‬ ‫ ‬ ‫ ‬ ‫ ‬ ‫   ‬ ‫   ‬ ‫ ‬ ‫ ‬ ‫ ‬ ‫ ‬ ‫ ‬ ‫ ‬ ‫  ؒ ‬ ‫ ‬ ‫ؒ   ‬ ‫ ‬ ‫‪.4‬‬
‫‪:‬‬ ‫ ‬ ‫ ‪ ،‬‬ ‫ ‬ ‫ ‬ ‫ ‬ ‫   ‬ ‫   ‬ ‫ ‬ ‫ؒ   ‬ ‫ ۔    ‬ ‫ ‬ ‫ ‬

‫‪93‬‬
 ‫ ‬ ‫ ‬ ‫‪:‬‬ ‫ ‬ ‫ِ   ٰ   ‬ ‫ ‬ ‫ ‬ ‫   ‬ ‫ؒ ‬ ‫ ‬
‫"وﻳﻀﻢ أﺣﺪ اﻟﻨﻘﺪﻳﻦ إﱃ اﻵﺧﺮ ﰲ إﻛﻤﺎل اﻟﻨﺼﺎب ﻹﺟﺰاء دون اﻟﻘﻴﻤﺔ وﻗﻴﻞ ﻷﺣﻆ ﻟﻠﻤﺴﺎﻛﲔ ﻣﻨﻬﻤﺎ‬
‫‪21‬‬
‫وﻋﻨﻪ ﻻ ﺿﻢ ﺑﻴﻨﻬﻤﺎ ﲝﺎل"‬
‫ ‬ ‫ ‬ ‫      ‪،‬‬ ‫     ‬ ‫ء ‬ ‫ ‬ ‫   ‬ ‫ ‬ ‫ ‬ ‫   ‬ ‫ ‬ ‫"‬
‫  ۔"‬ ‫ ‬ ‫   ‬ ‫   ‬ ‫     ‬ ‫         ‬ ‫ ‬ ‫ ‬ ‫ ‬
‫ ‬ ‫ء   ‬ ‫   ‬ ‫ؒ   ‬ ‫ ‬ ‫   ؒ ‪  ،‬‬ ‫   ‬ ‫ ‬ ‫ ‬ ‫ ‬ ‫ ‬ ‫ ‬ ‫ؒ   ‬ ‫   ‬
‫‪22‬‬
‫ ۔‬
‫‪:‬‬ ‫ؒ ‬ ‫ ‬
‫ ‬ ‫ ‬ ‫ؒ  ٓ  ‬ ‫ ‬ ‫ ‬ ‫ ‬ ‫ ‬ ‫ ‬ ‫ ‬ ‫ ‬ ‫ ‬ ‫   ‬ ‫ ‬ ‫ء ‬ ‫ ‬
‫‪:‬‬ ‫ ‬ ‫ ‬ ‫ ‬ ‫   ‬ ‫۔‬
‫‪:‬‬ ‫ؒ ‬ ‫ ‬ ‫ ‬
‫     ‬ ‫   ‬ ‫ ‬ ‫ ‬ ‫   ‬ ‫ ‬ ‫ ‬ ‫         ‬ ‫ؒ ‬ ‫ ‬ ‫ ‬
‫   ‬ ‫ ‬ ‫ ‬ ‫ ‬ ‫   ‬ ‫  ‪ ،‬‬ ‫ ‬ ‫ ‬ ‫ ‬ ‫  ۔ ‬ ‫ ‬ ‫   ‬ ‫ ‬ ‫ ‬ ‫ٓ‬
‫ ‬ ‫ٰ   ‬ ‫ ‬ ‫ِ ‬ ‫ ‬ ‫ ‬ ‫     ‬ ‫   ‬ ‫   ‬ ‫ ‬ ‫   ‬ ‫   ‬
‫  ء‬ ‫ ‬ ‫ ‬ ‫ ‬ ‫ ‬ ‫ ‬ ‫ ‬ ‫ ‬ ‫ ‬ ‫ ‬ ‫ ‬ ‫ ‬ ‫ ‬ ‫ ‬
‫ ‬ ‫  ء ‬ ‫   ‬ ‫   ‬ ‫ ٓ    ‬ ‫  ‪ ،‬‬ ‫ ‬ ‫ ‬ ‫ء"‬ ‫ء"  ‬ ‫  ‪   ،‬‬ ‫ ‬
‫‪23‬‬
‫ ‬ ‫‪١٠٥٠‬‬ ‫ ‬ ‫   ‬ ‫ ‪٢٠٢٠‬ء  ‬ ‫ ‪  ٢٠‬‬ ‫  ٓ  ‬ ‫   ‬ ‫      ٰ    ‬ ‫ ‬
‫‪24‬‬
‫   ‬ ‫  ‬ ‫   ‬ ‫   ‬ ‫ ‬ ‫ ‬ ‫ ‬ ‫)‪(١٠٧١٨٢‬‬ ‫  ‪ ،‬‬ ‫  ‪ ،‬‬ ‫         ‬
‫   ‬ ‫     ‬ ‫ ‬ ‫  ً‬ ‫   ‬ ‫ ‬ ‫   ‬ ‫   ‬ ‫       ‬ ‫   ‬ ‫ ‬ ‫‪ ٥٥١٢٥‬‬
‫ ‬ ‫   ‬ ‫   ‬ ‫   ‬ ‫ ‬ ‫   ‬ ‫ ‬ ‫       ‬ ‫ ‬ ‫ ‬ ‫   ‬ ‫ ‬ ‫   ‬ ‫ ‬
‫   ‬ ‫   ‬ ‫ٰ   ‬ ‫ ‬ ‫ِ ‬ ‫ ‬ ‫ ‬ ‫ ‬ ‫   ‬ ‫ ‬ ‫   ‬ ‫       ‬
‫   ۔‬
‫‪:‬‬ ‫ؒ ‬ ‫ ‬
‫ ‬ ‫ ‬ ‫   ‬ ‫ؒ   ‬ ‫ ‬ ‫ ‬ ‫ؒ   ‬ ‫ ‬ ‫ ‬ ‫ ‬ ‫ؒ ‬ ‫ ‬ ‫ ‬ ‫ؒ ‬ ‫ ‬
‫ ‬ ‫ؒ   ‬ ‫ ‬ ‫     ‬ ‫   ‬ ‫  ۔ ‬ ‫ ‬ ‫ ‬ ‫ء‬ ‫   ‬ ‫ ‬ ‫     ‬ ‫ ۔  ‬
‫        ۔‬ ‫         ‬ ‫ؒ   ‬ ‫ ‬ ‫     ‬ ‫   ‬ ‫     ‬ ‫ ‬ ‫   ‬
‫        ‪:‬‬ ‫ ‬ ‫         ‬
‫"وﺗﻀﻢ ﻗﻴﻤﺔ اﻟﻌﺮوض إﱃ اﻟﺬﻫﺐ واﻟﻔﻀﺔ ﺣﱴ ﻳﺘﻢ اﻟﻨﺼﺎب"ﻷن اﻟﻮﺟﻮب ﰲ اﻟﻜﻞ ﻋﺘﺒﺎر اﻟﺘﺠﺎرة وإن‬
‫اﻓﱰﻗﺖ ﺟﻬﺔ اﻹﻋﺪاد " وﻳﻀﻢ اﻟﺬﻫﺐ إﱃ اﻟﻔﻀﺔ " ﻟﻠﻤﺠﺎﻧﺴﺔ ﻣﻦ ﺣﻴﺚ اﻟﺜﻤﻨﻴﺔ وﻣﻦ ﻫﺬا اﻟﻮﺟﻪ ﺻﺎر‬
‫ﺳﺒﺒﺎ ﰒ ﻳﻀﻢ ﻟﻘﻴﻤﺔ ﻋﻨﺪ أﰊ ﺣﻨﻴﻔﺔ رﲪﻪ ﷲ وﻋﻨﺪﳘﺎ ﻷﺟﺰاء وﻫﻮ رواﻳﺔ ﻋﻨﻪ ﺣﱴ إن ﻣﻦ ﻛﺎن ﻟﻪ ﻣﺎﺋﺔ‬

‫‪94‬‬
 ‫‪١:‬‬ ‫ ‪،٥:  ،٢٠٢٠‬‬ ‫ ‪ -‬‬ ‫‪ ،‬‬ ‫ ‬ ‫  ِ ‬
‫درﻫﻢ وﲬﺴﺔ ﻣﺜﺎﻗﻴﻞ ذﻫﺐ ﺗﺒﻠﻎ ﻗﻴﻤﺘﻬﺎ ﻣﺎﺋﺔ درﻫﻢ ﻓﻌﻠﻴﻪ اﻟﺰﻛﺎة ﻋﻨﺪﻩ ﺧﻼﻓﺎ ﳍﻤﺎ ﳘﺎ ﻳﻘﻮﻻن اﳌﻌﺘﱪ ﻓﻴﻬﻤﺎ‬
‫‪25‬‬
‫اﻟﻘﺪر دون اﻟﻘﻴﻤﺔ"‬
‫ ‬ ‫   ‬ ‫ ‬ ‫ ‬ ‫ ‬ ‫ ‬ ‫     ‬ ‫ ‬ ‫   ‬ ‫   ‬ ‫ ‬ ‫ ‬ ‫   ‬ ‫"‬
‫   ‬ ‫     ‬ ‫ ‬ ‫   ‬ ‫ ‬ ‫ ‬ ‫ ‬ ‫‪ ،‬‬ ‫ ‬ ‫ ‬ ‫     ‬ ‫ ‬ ‫ ‬
‫   ‬ ‫   ‬ ‫     ‬ ‫ؒ     ‬ ‫ ‬ ‫  ۔ ‬ ‫ِ  ٰ    ‬ ‫         ‬ ‫ ‬
‫   ‬ ‫ ؒ  ‬ ‫ ‬ ‫ ‬ ‫ء   ‬ ‫   ‬ ‫   ‬ ‫   ‬ ‫      ء   ‬ ‫ ‬
‫ ‬ ‫ ‬ ‫ ‬ ‫ ‪١٠٠‬‬ ‫   ‬ ‫ ‬ ‫ ‬ ‫ ‬ ‫ ‪١٠٠‬‬ ‫   ‬ ‫     ‬ ‫ ‬ ‫   ‬
‫  ء‬ ‫   ‬ ‫         ‬ ‫ ‬ ‫     ‬ ‫   ‬ ‫   ‬ ‫ٰ ‬ ‫ؒ       ‬
‫  ۔ "‬
‫    ۔‬ ‫ ‬ ‫ ‬ ‫   ‬ ‫ ‬ ‫ ‬ ‫ ‬ ‫ ‬ ‫     ‬ ‫ ؒ‬ ‫ ‬ ‫  ٔ  ‬ ‫ ‬
‫  ‪:‬‬ ‫ ‬ ‫ ‬ ‫ ‬ ‫ِ ‬ ‫ ‬ ‫   ‬
‫   ‬ ‫     ‬ ‫‪  ٥٠‬‬ ‫   ‬ ‫ ‬ ‫ ‪٥‬‬ ‫   ‬ ‫    ‬ ‫ ‬ ‫ ‪١٥٠‬‬ ‫   ‬ ‫‪.1‬‬
‫         ۔‬ ‫ء   ‬ ‫   ‬ ‫ِ ‬ ‫ ‬
‫     ‬ ‫   ‬ ‫ )‪(٥‬‬ ‫ ‬ ‫   ‬ ‫ ‬ ‫ ‬ ‫ ‬ ‫ ‬ ‫ ‬ ‫ ‪  ٩٥‬‬ ‫ ‬ ‫ ‬ ‫ ‬ ‫‪.2‬‬
‫(‬ ‫  ‪  ١٩‬‬ ‫   ‬ ‫)‬ ‫   ‪  ٩٥‬‬ ‫ ‬ ‫ ‬ ‫ ‬ ‫ ‬ ‫ ‬ ‫ ‬ ‫ ‬ ‫ ‬
‫ِ ‬ ‫ؒ     ‬ ‫ ‬ ‫ ‬ ‫ ‬ ‫  ‪ٰ  ،‬‬ ‫ ‬ ‫ ‬ ‫   ‪  ٢٠‬‬ ‫ ‬ ‫   ‬ ‫  ‪   ،‬‬
‫۔‬ ‫ ‬ ‫ ‬ ‫ِ ‬ ‫ؒ     ‬ ‫ ‬ ‫ ‬ ‫ ؒ‪ ،‬‬ ‫ ‬ ‫ ؒ‪،‬‬ ‫ ‬ ‫‪ ؒ،‬‬ ‫   ‬ ‫۔‬ ‫ ‬
‫   ‬ ‫ ‬ ‫ ‬ ‫ ‬ ‫ ‬ ‫ ‬ ‫ ‬ ‫ ‬ ‫ ‬ ‫ؒ     ‬ ‫ ‬ ‫   ‬ ‫ ‬ ‫ ‬ ‫   ‬
‫‪26‬‬
‫  ۔‬ ‫ ‬ ‫ء ‬ ‫ ‬ ‫ ‬ ‫ ‬ ‫ ‬ ‫   ‬
‫     ‬ ‫     ‬ ‫ ‬ ‫   ‬ ‫  ‬ ‫ ‬ ‫     ‬ ‫ ‬ ‫ ‬ ‫   ‬ ‫ ‬ ‫ ؒ ‬ ‫ ‬
‫ ‬ ‫   ۔‬ ‫ ‬ ‫  ٰ     ‬ ‫   ‬ ‫   ‬ ‫ ‬ ‫   ‬ ‫ ‬ ‫ ‬ ‫   ‬ ‫ ‬ ‫ ‬ ‫   ‬
‫ ‬ ‫ ‬ ‫ ‬ ‫   ‬ ‫‪   ،‬‬ ‫ ‬ ‫ ‬ ‫ ‬ ‫   ‬ ‫ ‬ ‫     ‬ ‫ؒ ‬
‫   ‬ ‫ ۔  ‬ ‫ ‬ ‫   ‬ ‫ ِ  ‬ ‫ ‬ ‫        ‪ٰ  ،‬‬ ‫ ‬ ‫ ‬ ‫ ‬ ‫ء   ‬ ‫ ‬
‫   ‪:‬‬ ‫ ؒ    ‬
‫ﺖ ِِ َﻤﺎ ِ ْﻋﺘِﺒَﺎ ِر اﻟْ َﻤﺎﻟِﻴﱠ ِﺔ‬ ‫")وﻳﻀ ﱡﻢ أَﺣ ُﺪ ُﳘﺎ إِ َﱃ ْاﻵﺧ ِﺮ( ِﻷَﻧـﱠﻬﻤﺎ ﻣﺘ ِ‬
‫ﱠﺤ َﺪ ِان ِﰲ َﻣ ْﻌ َﲎ اﻟْ َﻤﺎﻟِﻴﱠ ِﺔ َواﻟﺜ َﱠﻤﻨِﻴﱠ ِﺔ َو ﱠ‬
‫اﻟﺰَﻛﺎةُ ﺗَـ َﻌﻠﱠ َﻘ ْ‬ ‫َُ ُ‬ ‫َ‬ ‫َُ َ َ َ‬
‫ِ‬ ‫ِ‬ ‫ِ‬ ‫ِ‬ ‫ِ‬ ‫ِ‬ ‫ِ‬ ‫ﱠ‬ ‫ﱠ‬ ‫ِ‬ ‫ِ‬ ‫ِ‬ ‫ِ‬ ‫ِِ‬ ‫ِ‬ ‫ِ‬ ‫ِِ‬
‫ﺎس‬
‫َﺟﻨَ ٌ‬ ‫ﺼ َﻮرة‪َ ،‬وﻫ َﻲ أ ْ‬ ‫ﺖ َﺎ ْﻋﺘﺒَﺎر اﻟْ َﻌ ْﲔ َواﻟ ﱡ‬ ‫ﻀ ﱡﻢ ﻧَﻈًَﺮا ﻟ ْﻠ ُﻔ َﻘَﺮاء‪ ،‬ﲞ َﻼف اﻟ ﱠﺴ َﻮاﺋﻢ ﻷَ ﱠن اﻟﺰَﻛﺎ َة ﺗَـ َﻌﻠ َﻘ ْ‬‫َواﻟﺜ َﱠﻤﻨﻴﱠﺔ ﻓَـﻴُ َ‬
‫ﻴﻞ‬ ‫ِ‬ ‫ﳐُْﺘﻠِ َﻔﺔٌ ﰒُﱠ ِﻋْﻨﺪ أَِﰊ ﺣﻨِﻴ َﻔﺔَ ﻳﻀ ﱡﻢ أَﺣﺪ ُﳘﺎ إِ َﱃ ْاﻵﺧ ِﺮ ) ِ ﻟْ ِﻘﻴﻤ ِﺔ( و ِﻋْﻨﺪ ُﳘﺎ ِ ْﻷ ِ‬
‫ﺻ َﻮرﺗُﻪُ َﻣ ْﻦ ﻟَﻪُ َﻋ َﺸَﺮةُ َﻣﺜَﺎﻗ َ‬ ‫َﺟَﺰاء َو ُ‬ ‫ْ‬ ‫َ َ ََ‬ ‫َ‬ ‫َ ُ َ َُ َ‬ ‫َ‬ ‫َ‬
‫ِ‬ ‫ِ‬
‫اﻟﺰَﻛﺎةُ ِﻋْﻨ َﺪﻩُ ِﺧ َﻼﻓًﺎ َﳍَُﻤﺎ؛ ﻷَ ﱠن اﻟْ ُﻤ ْﻌﺘَـﺒَـَﺮ ﻓﻴ ِﻬ َﻤﺎ‬ ‫ﺐ ﱠ‬ ‫ِ‬ ‫ِ‬ ‫ِ‬
‫ﱠﺔ أَﻗَ ﱡﻞ ِﻣﻦ ِﻣﺎﺋَِﺔ درﻫ ٍﻢ ﻗﻴﻤﺘُﻪ ﻋ َﺸﺮةُ ﻣﺜَﺎﻗ ِ‬ ‫ِ‬
‫ﺐ وإِ َ ء ﻓﻀ ٍ‬ ‫ٍ‬
‫ﻴﻞ َﲡ ُ‬ ‫َْ َ ُ َ َ َ َ‬ ‫ْ‬ ‫َذ َﻫ َ ُ‬
‫ﺖ اﻟْ ِﻘ ِ‬ ‫ﻀ ﱠﻢ ِ ْﻋﺘِﺒﺎ ِر اﻟْﻤﺠﺎﻧَﺴ ِﺔ‪ ،‬واﻟْﻤﺠﺎﻧَﺴﺔُ ِ ﻟْ ِﻘﻴﻤ ِﺔ‪ ،‬ﻓَِﺈ َذا َﲤﱠ ِ‬ ‫ﻮص َﻋﻠَْﻴﻪ َوﻟَﻪُ أَ ﱠن اﻟ ﱠ‬ ‫ِ‬
‫ﺼﺎ ً‬ ‫ﻴﻤﺔُ ﻧ َ‬ ‫َ‬ ‫َ‬ ‫َ َُ َ َ َُ َ‬ ‫ﺼ ُ‬ ‫اﻟْ َﻘ ْﺪ ُر ﻷَﻧﱠﻪُ اﻟْ َﻤْﻨ ُ‬

‫‪95‬‬
 ‫ ‬ ‫ ‬ ‫‪:‬‬ ‫ ‬ ‫ِ   ٰ   ‬ ‫ ‬ ‫ ‬ ‫   ‬ ‫ؒ ‬ ‫ ‬
‫‪27‬‬
‫ﺐ"‪.‬‬ ‫ِﻣﻦ أ ِ ِ ِ‬
‫َﺣﺪﳘَﺎ ُوﺟ َﺪ اﻟ ﱠﺴﺒَ ُ‬
‫ْ َ‬
‫ ‬ ‫ ‬ ‫ ‬ ‫ ‬ ‫ ‬ ‫ ‬ ‫  ‪   ،‬‬ ‫ ‬ ‫   ‬ ‫(  ‬ ‫ ‬ ‫  )‬ ‫"‬
‫ ‬ ‫ ‬ ‫     ٓ‬ ‫     ‬ ‫ ‬ ‫ء ‬ ‫ ‬ ‫ ‪ٰ  ،‬‬ ‫ ‬ ‫   ‬ ‫   ‬ ‫ ‬ ‫ٰ   ‬ ‫ ‬
‫   ‬ ‫   ‪ ،‬‬ ‫ ‬ ‫ ‬ ‫    ‬ ‫ٰ ‬ ‫ ‬ ‫ ‬ ‫         ‬ ‫ ‬ ‫   ‬ ‫ ‬
‫ ۔‬ ‫   ‬ ‫ ‬ ‫ؒ      ء   ‬ ‫ ‬ ‫ ‬ ‫ ‬ ‫   ‬ ‫   ‬ ‫ؒ   ‬
‫   ‬ ‫ ‬ ‫ ‪١٠٠‬‬ ‫ ‬ ‫ ‬ ‫ ‬ ‫ ‪  ١٠‬‬ ‫   ‬ ‫       ‬ ‫   ‬
‫ ؒ      ‬ ‫   ‬ ‫   ‬ ‫ ؒ      ٰ  ‬ ‫ ‬ ‫   ‬ ‫ ‬ ‫ ‪  ١٠‬‬ ‫     ‬
‫       ‬ ‫ؒ     ‬ ‫ ‬ ‫ ‬ ‫ ‬ ‫     ‬ ‫ ‬ ‫         ‬ ‫ ‬ ‫ ‬
‫   ۔"‬ ‫ٰ ‬ ‫ ‬ ‫ ‬ ‫ ‬ ‫     ‬ ‫ ‬ ‫   ‬ ‫ ‬ ‫   ‬ ‫ ‬
‫   ‬ ‫ؒ‪،‬‬ ‫ؒ‪    ،‬‬ ‫ ‬ ‫ ‬ ‫ ؒ‪ ،‬‬ ‫ ‬ ‫ ‬ ‫ ‬ ‫   ‬ ‫   ‬ ‫ ‬ ‫ ‬ ‫ََ ‬ ‫ ‬ ‫   ‬
‫ٰ ‬ ‫   ‬ ‫ٰ   ‬ ‫   ‬ ‫   ‬ ‫     ‬ ‫   ‬ ‫ ‬ ‫ ‬ ‫   ‬ ‫۔‬ ‫ِ ‬ ‫ؒ ‬ ‫ ‬
‫  ‪:‬‬ ‫ ‬
‫  ‪ ،‬‬ ‫ ‬ ‫ِ‬ ‫ ‬ ‫ ‬
‫  ٰ   ‪٢٠٣ ،٢‬‬ ‫‪.1‬‬
‫  ‪٤٢٩ ،١‬‬ ‫ ٰ‬ ‫‪.2‬‬
‫    ‪٩٥ ،٦‬‬ ‫ ٰ‬ ‫‪.3‬‬
‫ ٰ ‪٢٦  ،٤‬‬ ‫ ‬ ‫‪.4‬‬
‫  ‪٩٢  ،٣‬‬ ‫ ‬ ‫ ٰ‬ ‫‪.5‬‬
‫   ‪٥١٦  ،٣‬‬ ‫ ٰ‬ ‫‪.6‬‬
‫‪١٩٣  ،٣‬‬ ‫ ‬ ‫ ٰ‬ ‫‪.7‬‬
‫  ‪٣٨٢  ،٩‬‬ ‫ ٰ‬ ‫‪.8‬‬
‫  ‪٦٠  ،٢‬‬ ‫ ٰ‬ ‫‪.9‬‬
‫   ‬ ‫ ‬ ‫ ‬ ‫     ‬ ‫ ‬ ‫ ‬ ‫ ٰ‬ ‫ ‬ ‫   ‬ ‫ؒ   ‬ ‫ ‬ ‫ ‬ ‫   ‬ ‫ ‬ ‫ ‬
‫  ۔ ‬ ‫ ‬
‫‪:‬‬ ‫ ‬ ‫ ‬ ‫ ‬
‫ ‬ ‫ ‬ ‫ ‬ ‫ ‬ ‫ء‬ ‫   ‬ ‫ِ  ٰ ‬ ‫     ‬ ‫ ‬ ‫   ‬ ‫ ‬ ‫   ‬ ‫ ‬ ‫ؒ   ‬ ‫ ‬
‫ ‬ ‫   ‪،‬‬ ‫ء   ‬ ‫  ؒ   ‬ ‫ؒ ‬ ‫ ‬ ‫ؒ  ‪،‬‬ ‫ ‬ ‫ ‬ ‫       ‬ ‫ ‬ ‫ ‬ ‫ ‬ ‫ ‬ ‫ ‬
‫ِ ‬ ‫ ‬ ‫ِ  ٰ ‬ ‫     ‬ ‫ ‬ ‫  ۔‬ ‫ ‬ ‫     ‬ ‫ ؒ ‬ ‫ ‬ ‫   ‬ ‫   ‬ ‫ؒ   ‬
‫     ‬ ‫   ‬ ‫ ‬ ‫ ‬ ‫ ‬ ‫ ‬ ‫ ‬ ‫   ‬ ‫ ؒ   ‬ ‫ ‬ ‫  ‪ ،‬‬ ‫ ‬ ‫ ‬
‫   ‬ ‫   ‬ ‫ ‬ ‫ ‬ ‫ ‬ ‫ ‬ ‫   ‬ ‫ ‬ ‫  ٰ ‬ ‫ ‬ ‫ ‬ ‫ ‬ ‫ ‬ ‫ ‬ ‫ ‬

‫‪96‬‬
 ‫‪١:‬‬ ‫ ‪،٥:  ،٢٠٢٠‬‬ ‫ ‪ -‬‬ ‫‪ ،‬‬ ‫ ‬ ‫  ِ ‬
‫  ٰ   ‬ ‫ ‬ ‫  ء ‬ ‫ ‬ ‫ ‬ ‫ ٓ‬ ‫ ‬ ‫   ‬ ‫ ‬ ‫ ‬ ‫ ‬ ‫       ‬ ‫ ‬ ‫ ‬
‫   ‬ ‫  ‪،‬‬ ‫       ‬ ‫ ‬ ‫   ‬ ‫ ‬ ‫ ‬ ‫      ٰ   ‬ ‫  ٰ   ‬ ‫ ‬ ‫ ‬
‫ ‬ ‫ ‬ ‫   ‬ ‫ ‬ ‫ ‬ ‫ ‬ ‫   ٓ‬ ‫ ‬ ‫ ‬ ‫ ‬ ‫       ‬ ‫   ‬ ‫ ‬ ‫ ٰ‬ ‫ ‬
‫ ‬ ‫     ‬ ‫ ‬ ‫   ‬ ‫ ‬ ‫ ‬ ‫        ٰ ‬ ‫ ‬ ‫   ‬ ‫        ‬ ‫ ‬ ‫ ‬
‫       ‬ ‫     ‬ ‫ ‬ ‫ ‬ ‫     ‬ ‫۔‬ ‫ ‬ ‫ء   ‬ ‫ ‬ ‫ ‪،‬‬ ‫ ‬ ‫ ‬ ‫ ‬ ‫ ‬
‫  ء ‬ ‫       ‬ ‫     ‬ ‫       ‬ ‫ء ‬ ‫َ     ‬ ‫ ‬ ‫ ٓ ‬ ‫ ‬ ‫  ء   ‬ ‫ِ ‬ ‫ ‬
‫ ‬ ‫ ‬ ‫ ‬ ‫ ‬ ‫     ‬ ‫ء   ‬ ‫ ‬ ‫ ‬ ‫    ٰ       ‬ ‫   ‬ ‫‪،‬‬ ‫ ‬ ‫ ‬
‫‪28‬‬
‫  ۔)وﻣﺎﺟﻌﻞ ﻋﻠﻴﮑﻢ ﻓﯽ اﻟﺪﻳﻦ ﻣﻦ ﺣﺮج(‬ ‫ ‬ ‫  ٰ     ‬ ‫ ‪،‬‬ ‫       ‬ ‫ٓ‬
‫ ‬ ‫ ‬ ‫ ‬ ‫ِ ‬ ‫ ‬ ‫ ‬ ‫ ‬ ‫ ‬ ‫ ‬ ‫   ‬ ‫ ‬ ‫ِ       ‬ ‫ ‬ ‫ ‬
‫ ‬ ‫ؒ   ‬ ‫ ‬ ‫ ‬ ‫   ‬ ‫ؒ   ‬ ‫ ‬ ‫‪،‬‬ ‫ ‬ ‫  ۔   ‬ ‫ِ ‬ ‫ ‬ ‫ ‬ ‫ ‬
‫ ‬ ‫   ۔‬ ‫ ‬ ‫ ‬ ‫ؒ   ‬ ‫ ‬ ‫ ‬ ‫ ‬ ‫     ‬ ‫  ؟‬ ‫ ‬ ‫   ‬ ‫ ٰ‬ ‫ ‬ ‫ ‬
‫   ‬ ‫ ‬ ‫ ‬ ‫ ٰ‬ ‫ ‬ ‫   ‬ ‫ ‬ ‫ ‬ ‫ ‬ ‫ ‬ ‫ ‬ ‫ِ     ‬ ‫ ‬ ‫ ‬
‫ء ‬ ‫ ‬ ‫ ‬ ‫ ‬ ‫  ۔‬ ‫ ‬ ‫ ‬ ‫ ‬ ‫ ‬ ‫   ‬ ‫۔ ‬ ‫ ‬ ‫ٰ   ‬ ‫   ‬
‫‪    ٢٥‬‬ ‫ ‬ ‫   ‬ ‫   ‬ ‫ ‬ ‫ ‬ ‫ ‬ ‫ ‬ ‫ ‬ ‫ ‬ ‫‪ ،‬‬ ‫‪ ،‬‬ ‫ ‬ ‫‪ ،‬‬
‫  ‬ ‫   ‬ ‫ ‬ ‫ ‬ ‫ ‬ ‫ ‬ ‫‪،‬‬ ‫ ‬ ‫  ء ‬ ‫   ‬ ‫ٰ ‬ ‫ ‬ ‫ ‪    ١٤٣٧‬‬
‫‪29‬‬
‫ ۔‬ ‫ ‬
‫‪:‬‬ ‫ ‬
‫ ٓ   ‪:‬‬ ‫ ‬ ‫ ‬ ‫ ‬ ‫   ‬ ‫ ‬
‫  ۔‬ ‫ ‬ ‫ ‬ ‫ ‬ ‫ ‬ ‫   ‬ ‫ ‬ ‫ ‬ ‫ ‬ ‫ء‬ ‫   ‬ ‫ِ  ٰ ‬ ‫‪.1‬‬
‫ ‬ ‫ؒ ‬ ‫   ‬ ‫   ‬ ‫   ‬ ‫ؒ   ‬ ‫ ‬ ‫ء ‬ ‫  ؒ   ‬ ‫ؒ ‬ ‫ ‬ ‫   ؒ ‪،‬‬ ‫‪.2‬‬
‫ ۔ ‬ ‫ ‬ ‫     ‬
‫ ‬ ‫ ‬ ‫ ‬ ‫   ‬ ‫  ٰ ‬ ‫ ‬ ‫ِ  ٰ ‬ ‫ ‬ ‫‪ ،‬‬ ‫   ‬ ‫   ‬ ‫   ‬ ‫ ‬ ‫‪.3‬‬
‫ ۔‬
‫ ۔‬ ‫ ‬ ‫ ‬ ‫ ‬ ‫     ‬ ‫ ‬ ‫ ‬ ‫ ‬ ‫ ‬ ‫ ‬ ‫   ‬ ‫ ‬ ‫‪.4‬‬
‫   ٓ    ‬ ‫ ‬ ‫ ‬ ‫ ‬ ‫   ‬ ‫ ‬ ‫ ‬ ‫ء ‬ ‫ ‬ ‫‪ ،‬‬ ‫ ‬ ‫ ‬ ‫   ‬ ‫ ‬ ‫‪.5‬‬
‫ ۔ ‬ ‫  ٰ     ‬ ‫     ‬ ‫ ٓ‬ ‫ ‬ ‫        ٰ ‬
‫  ٰ ‬ ‫   ‬ ‫ِ ‬ ‫ ‬ ‫     ‬ ‫   ‬ ‫ ‬ ‫ ٰ‬ ‫ ‬ ‫   ‬ ‫ ٰ‬ ‫ ‬ ‫ ‬ ‫   ‬ ‫ ‬ ‫‪.6‬‬
‫      ۔‬ ‫           ‬ ‫ ‬ ‫ ‬
‫   ‬ ‫ ‬ ‫ ٰ  ‬ ‫ ‬ ‫  ‪،‬‬ ‫ ‬ ‫ؒ   ‬ ‫ ‬ ‫‪  ،‬‬ ‫ؒ   ‬ ‫ ‬ ‫   ‬ ‫   ‬ ‫‪.7‬‬

‫‪97‬‬
     :      ٰ   ِ          ؒ  
‫   ۔‬
:
  ٰ                 ؒ    ،   ِ        ؒ  ؒ  
   ،      ،  ‫ء‬         ،              
  ِ  ٰ    ِ  ‫   ۔‬                       ٰ           
                                    ،  ،
:  
‫۔‬      ٰ                 
‫۔‬ ،                        ٰ   
‫۔‬          ‫ء‬   
       ‫ء‬          ‫ء‬                   
‫۔‬      
‫۔‬        ٰ        ٔ  ٰ  ِ  ‫ء‬       
،    ٔ   ، ٰ  ِ          ِ         ‫ء‬   
      ( )  ٰ           ِ               
         ‫ء‬        ِ                    
         ٰ      ،   ٰ   ِ       ٰ  ِ ِ      ،    
‫  ۔‬  ٰ

This work is licensed under a Creative Commons Attribution 4.0 International License.
License

(References)  
1
١١٤: ،‫ء‬١٩٨٣،   ،     ،  ،   ،     ،
Al Jurjānī, ‘Alī bin Muḥammad, Kitāb al Ta’rīfāt,
Ta’rīfāt (Beirut: Dār al Kutub al ‘Ilmiyyah, 1st
Edition,1983), p: 114
2
١٠٨: ‫ء‬٢٠٠٣،   ،      ، ،   ،     ،
Al Mujaddadī, Muḥammad ‘Amīm al Iḥsān, Al Ta’rīfāt al Fiqhiyyah,
Fiqhiyyah (Beirut: Dār al
Kutub al ‘Ilmiyyah, 1st Edition, 2003), p: 108
3
٥١ : ،‫ء‬١٩٩٧،   ،      ، ،         ،      ،    ،
Al Qudūrī, Ahmed bin Muḥammad, Mukhtaṣar
ar al Qudūrī fil Fiqh al Ḥanafī, (Beirut: Dār

98
 ١: ،٥:  ،٢٠٢٠   -   ،    ِ  

al Kutub al ‘Ilmiyyah, 1st Edition, 1997), p: 51

،‫ﺲ ﺑِ َﻜﻨْ ٍﺰ‬ ِ
َ ‫ي َزَﻛﺎﺗُﻪُ ﻓَـﻠَْﻴ‬
َ ‫ َﻣﺎ ا ّد‬:‫ب‬
4
١٤٠٥:   ٌ َ،    ،    ،
Al Bukhārī, Muḥammad bin Isma’īl, Ṣaḥīḥ Al Bukhārī, Ḥadīth # 1405
5
٤٣١ :    ،      ، ،  ،      ،  
Abū Yūsuf, Ya’qūb bin Ibrāhīm, Al Āthār, (Beirut: Dār al Kutub al ‘Ilmiyyah), Ḥadīth
# 431
6
٥٥٦ :١ ،‫ء‬١٩٩٠ ،    ،      ،  ،      ،        ،
Al Ḥākim, Muḥammad bin ‘Abdullah, Al Mustadrak ‘ala Ṣaḥīḥayn, (Beirut: Dār al
Kutub al ‘Ilmiyyah, 1st edition, 1990), 1:556
7
٣٢، ٨ :  ، ١٣٨٢ ،   ،     ،  ِ  ؒ،    ، 
Muftī, Muḥammad Shafī‘, Awzān-e-Shari’ah, (Karachi: Idārah al Ma’ārif, 3rd edition,
1382), p: 8,32
8
٢٤٧ :٢ ،    ،     ،         ،        ،  
Ibn Nujaym, Zayn Uddīn bin Ibrāhīm, Al Baḥr al Rā’iq, Dār al Kitāb al Islāmī, 2nd
Edition), 2:247
9
١٨ :٦ ،    ،     ،       ،
Al Nawawī, Yaḥya bin Sharaf, Al Majmū‘, (Dār al Fikr), 6:18
10
٢٨٨ :١ ،‫ء‬١٩٨٠ ،    ، ،    ،          ،        ،
Al Qurṭabī, Yūsuf bin ‘Abdullah, Al Kāfī fī Fiqh Ahl al Mādīnah, Riyadh: Maktabah al
Riyadh al Ḥād ī thiyyah, 2nd Edition, 1980), 1:288
11
٣٣ :١ ،        ، ، ِ َ   ِ َ  ِ   ِ   ِ َ َ   ِ َ  َ   ِ ّ َ   ُ َ ْ   ،      ،
Al Baghdādī, ‘Abd al Raḥmān bin Muḥammad, Irshād ul Sālik ilā Ashraf al Masālik fī
Fiqh al Imām Mālik, (Egypt: Maṭba’ah Muṣṭafa al Bābī al Ḥalabī), 1:33
12
٣٦٧ :١ ،    ،   ،   ،                  ،       ،
Al Kushnāwī, Abū Bakar bin Ḥasan, Ashal al Madārik, (Beirut: Dār al Fikr, 2nd Edition),
1:367
13
٤٨٢ :١ ،‫ء‬١٩٩٤ ،     ،         ،      ،   ،
Al ‘Adawī, ‘Alī bin Aḥmad, Ḥāshiyah al ‘Adawī ‘ala Sharah Kifayah al Ṭālib al Rabbānī,
(Beirut: Dār al Fikr, 1994), 1: 482
14
١٨ :٦ ،  
Al Nawawī, Yaḥya bin Sharaf, Al Majmū‘, 6:18
،‫ﺲ ﺑِ َﻜْﻨ ٍﺰ‬ ِ
َ ‫ي َزَﻛﺎﺗُﻪُ ﻓَـﻠَْﻴ‬
َ ‫ َﻣﺎ ا ّد‬:‫ب‬
15
١٤٠٥ :   ٌ    
Ṣaḥīḥ Al Bukhārī, Ḥadīth # 1405
16
٩٠ :٣ ،‫ء‬١٩٩٧ ، ،  ،     ،           ،       ،
Al Qazwīnī, ‘Abdul Karīm bin Muḥammad, Al ‘Azīz Sharḥ al Wajīz, (Beirut: Dār al
Kutub al ‘Ilmiyyah, 1st edition, 1997), 3:90
17
١٣٥ :٣ ،‫ء‬٢٠٠٩ ،    ،      ،   ،         ،  
Abū al Maḥāsin, ‘Abdul Wāḥid bin Isma’īl, Baḥr al Madhhab, (Beirut: Dār al Kutub al

99
     :      ٰ   ِ          ؒ  

‘Ilmiyyah, 1st Edition, 2009), 3:135

18
٢٧٢ :١ ،  ،   ،             ،       ،
Al Ḥijāwī, Moosa bin Ahmed, Al Iqnā‘ fī Fiqh al Imām Aḥmad bin Ḥambal, Beirut: Dār al
Ma’rifah), 1:272
19
٦٠٥ :٢ ،          ، ،         ،       ،   ،
Al Maqdasī, Ibn Qudāmah, Shams Uddīn ‘Abd al Raḥmān, Al Sharḥ al Kabīr ‘ala Matn
al Muqna’, (Beirut: Dār al Kitāb al ‘Arabī lil Nashr wal Tawzī’), 2:605
20
٤٠٥ :١ ،‫ء‬١٩٩٤ ،   ،      ،         ،                ،
Al Maqdasī, Ibn Qudāmah, ‘Abdullah bin Aḥmad, Al Kāfī fī Fiqh al Imām Aḥmad,
(Beirut: Dār al Kutub al ‘Ilmiyyah, 1st Edition, 1994), 1:405
21
٢١٧ :١ ،‫ء‬١٩٨٤ ،    ، ،   ،              ،        ،   
Ibn Taymiyyah, ‘Abd al Salām bin ‘Abdullah, Al Muḥarrar fil Fiqh ‘ala Madhhab al Imām
Aḥmad bin Ḥambal, (Riyadh: Maktabah al Ma’ārif, 2nd Edition, 1984), 1:217
٣٧ :٣ ،‫ء‬١٩٦٨ ،  ، ،       ، ،   22

Al Maqdasī, Ibn Qudāmah, ‘Abdullah bin Aḥmad, Al Mughnī, Maktabah al Qāhirah,

1968), 1:37
23 http://www.forextrading.pk/silver-rates-pakistan.php
24 http://hamariweb.com/finance/gold_rate

25
١٠٣ :١ ،  ،     ‫    ء‬،  ،       ،
Al Marghīnānī, ‘Alī bin Abī Bakar, Al Hidāyah, (Beirut: Dār Iḥyā’ al Turath al ‘Arabī),
1:103
26
٢١ :٣ ،‫ء‬١٩٩٣ ،     ،  ،     ،
Al Sarakhsī, Muḥammad bin Aḥmad, Al Mabsūṭ, (Beirut: Dār al Ma’rifah, 1993), 3:21
27
١١١ :١ ،‫ء‬١٩٣٧ ،  ،    ،      ،            ،
Al Mūṣalī, ‘Abdullah bin Maḥmūd, Al Ikhtiyār li Ta’līl al Mukhtār, (Cairo: Maṭba’ah al
Ḥalabī, 1937), 1:111
28
۷۸ : ‫رۃ ا‬
Sūrah al Ḥajj, 78
29
      ،    ،  ‫ء‬   ، ١٤٣٧      ٢٥ ،          ،    
، ،
Mufti Junaid bin Muḥammad, Fatwā Niṣāb Zakāt, (Mumbai: Dar al Iftā‘ wal Irshād,
Majlis al Barkah, 25th Zil Ḥajjah 1437)

100