Sunan at-Tirmithiy كتاب الزكاة باب ما جاء فى زكاة الذهب والورق

حَدَّثَنَا مُحَمَّدُ بْنُ عَبْدِ الْمَلِكِ بْنِ أَبِى الشَّوَارِبِ حَدَّثَنَا أَبُو عَوَانَةَ عَنْ أَبِى إِسْحَاقَ عَنْ عَاصِمِ بْنِ ضَمْرَةَ عَنْ عَلِىٍّ قَالَ قَالَ رَسُولُ اللَّهِ صلى الله عليه وسلم قَدْ عَفَوْتُ عَنْ صَدَقَةِ الْخَيْلِ وَالرَّقِيقِ فَهَاتُوا صَدَقَةَ الرِّقَةِ مِنْ كُلِّ أَرْبَعِينَ دِرْهَمًا دِرْهَمًا وَلَيْسَ فِى تِسْعِينَ وَمِائَةٍ شَىْءٌ فَإِذَا بَلَغَتْ مِائَتَيْنِ فَفِيهَا خَمْسَةُ الدَّرَاهِمِ. وَفِى الْبَابِ عَنْ أَبِى بَكْرٍ الصِّدِّيقِ وَعَمْرِو بْنِ حَزْمٍ. قَالَ أَبُو عِيسَى رَوَى هَذَا الْحَدِيثَ الأَعْمَشُ وَأَبُو عَوَانَةَ وَغَيْرُهُمَا عَنْ أَبِى إِسْحَاقَ عَنْ عَاصِمِ بْنِ ضَمْرَةَ عَنْ عَلِىٍّ وَرَوَى سُفْيَانُ الثَّوْرِىُّ وَابْنُ عُيَيْنَةَ وَغَيْرُ وَاحِدٍ عَنْ أَبِى إِسْحَاقَ عَنِ الْحَارِثِ عَنْ عَلِىٍّ. قَالَ وَسَأَلْتُ مُحَمَّدًا عَنْ هَذَا الْحَدِيثِ فَقَالَ كِلاَهُمَا عِنْدِى صَحِيحٌ عَنْ أَبِى إِسْحَاقَ يُحْتَمَلُ أَنْ يَكُونَ رُوِىَ عَنْهُمَا جَمِيعًا.
The Messenger of God, peace and blessings of God be upon him, said, "I have exempted you from almsgiving (1) on horses (2) and slaves so give alms on silver; one dirham for every 40 dirhams worth (3) of silver. No alms are due on 190 [dirhams worth of silver], but if you accumulate the equivalent of 200 dirhams, then 5 dirhams are due [as alms]. Footnotes: (1) (Zakāh) one of the five pillars of Islām: It is a calculated proportion of a Muslim's wealth that is paid annually for the benefit of the needy. It is due on certain assets, once their value reaches a certain threshold and the calculation varies according to the nature of the asset. (2) Commercial horses are business assets, and as such attract almsgiving. (3) Although only silver is mentioned, the ruling extends to money (currency, banknotes) and other wealth/assets. Click on ḥadīth to read more