Musannaf 'Abd al-Razzaq 10186
✧ Charity of the People of the Book
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أَخْبَرَنَا عَبْدُ الرَّزَّاقِ قَالَ: أَخْبَرَنَا ابْنُ جُرَيْجٍ، عَنْ يَحْيَى بْنِ سَعِيدٍ، عَنْ زُرَيْقٍ صَاحِبِ مُكُوسِ مِصْرَ:
أَنَّ عُمَرَ بْنَ عَبْدِ الْعَزِيزِ كَتَبَ إِلَيْهِ مَنْ مَرَّ بِكَ مِنَ الْمُسْلِمِينَ وَمَعَهُ مَالٌ يَتَّجِرُ بِهِ فَخُذْ مِنْهُ صَدَقَتَهُ مِنْ كُلِّ أَرْبَعِينَ دِينَارًا دِينَارًا، فَمَا نَقَصَ مِنْهُ إِلَى عِشْرِينَ فَبِحِسَابِ ذَلِكَ إِلَى عَشَرَةِ دَنَانِيرَ، فَإِنْ نَقَصَ ثُلُثُ دِينَارٍ فَلَا تَأْخُذْ مِنْهُ شَيْئًا. وَمَنْ مَرَّ بِكَ مِنْ أَهْلِ الْكِتَابِ أَوْ مِنْ أَهْلِ الذِّمَّةِ مِمَّنَ يَتَّجِرُ فَخُذْ مِنْهُ مِنْ كُلِّ عِشْرِينَ دِينَارًا دِينَارًا، فَمَا نَقَصَ فَبِحِسَابِ ذَلِكَ إِلَى عَشَرَةِ دَنَانِيرَ، فَإِنْ نَقَصَ ثُلُثُ دِينَارٍ فَلَا تَأْخُذْ مِنْهُ شَيْئًا
Translation
✧ 'Umar b. 'Abd al-'Aziz wrote to him: Whoever passes by you among the Muslims having wealth with which he trades, take from it its zakat: from every forty dinars one dinar; what is less than that down to twenty is calculated proportionally down to ten dinars; if it is less by a third of a dinar, take nothing from it. And whoever passes by you from the People of the Book or from the people of the covenant among those who trade, take from him from every twenty dinars one dinar; what is less is calculated proportionally down to ten dinars; if it is less by a third of a dinar, take nothing from it.
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