ʿAmr ibn-Muḥammad an-Nâḳid from ʿAbd-ar-Raḥmân ibn-Isḥâḳ's grandfather:—ʿUmar assessed one-tenth in the case of honey.
Dâʾûd ibn-ʿAbd-al-Ḥamîd the ḳâḍi of ar-Raḳḳah from Khaṣîf:—ʿUmar ibn-ʿAbd-al-ʿAzîz wrote to his ʿâmils in Makkah and aṭ-Ṭâʾif, "There is ṣadaḳah on the bee-hives. Therefore, take it thereof." According to al-Wâḳidi, it has been reported that ibn-ʿUmar said, " There is no ṣadaḳah on hives." According to Mâlik and ath-Thauri, no zakât is taken on honey though it may be in great quantities.[1] The same is the view of ash-Shâfiʿi.[2] According to abu-Ḥanîfah, if the honey is raised in a tithe-land the tithe is taken whether the honey is much or little; but if it is raised in the kharâj-land, nothing is to be taken, because both zakât and kharâj cannot be taken from one and the same man.
Al-Wâḳidi states that he was told by al-Ḳâsim ibn-Maʿn and Yaʿḳûb that abu-Ḥanîfah said: "If honey is raised in the land of a dhimmi there is no tithe on it, but there is kharâj on the land. And if it is produced in the land of a Taghlabi[3] one-fifth is taken thereof." The same view is held by Zufar. According to abu-Yûsuf,[4] if the honey is produced in the kharâj-land, it is exempt of everything; but if in the tithe land, one raṭl[5] is taken out of ten.
According to Muḥammad ibn-al-Ḥasan, no ṣadaḳah whatever is taken on what is less than five faraḳs.[6] The same view is held by ibn-abi-Dhiʾb.
