Musannaf Ibn Abi Shaybah 10834
✧ Who said it is not taken more than once a year
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مُحَمَّدُ بْنُ بَكْرٍ عَنِ ابْنِ جُرَيْجٍ قَالَ: أَخْبَرَنِي سُلَيْمَانُ الْأَحْوَلُ عَنْ طَاوُسٍ أَنَّهُ قَالَ:
إِذَا تَدَارَكَتِ الصَّدَقَتَانِ فَلَا يُؤْخَذُ [١]الْأُولَى كَالْجِزْيَةِ
Translation
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If two zakat obligations overlap, the first is not taken, like the jizyah.
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