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The Zakat on Buried Treasure (Rikaz)

Malik's Muwatta

by Imam Malik, translation by A'isha `Abdarahman at-Tarjumana and Ya`qub Johnson , Volume: Zakat
9.
Yahya related to me from Malik from Ibn Shihab from Said ibn al-Musayyab and from Abu Salama ibn Abd ar-Rahman from Abu Hurayra that the Messenger of Allah, may Allah bless him and grant him peace ,said, "There is a tax of a fifth on buried treasure."

Malik said, "The position which we are agreed upon, and which I have heard the people of knowledge mentioning, is that rikaz refers to treasure which has been found which was buried during the jahiliyya, as long as neither capital is required, nor expense, great labour or inconvenience incurred in recovering it. If capital is required or great labour is incurred, or on one occasion the mark is hit and on another it is missed, then it is not rikaz."

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List of chapters
Things on which Zakat must be Paid
The Zakat on Gold and Silver Coin
The Zakat On Mines
The Zakat on Buried Treasure (Rikaz)
Things on Which there is No Zakat, in the Way of Jewellery, Bits of Gold and Silver, and Amber
The Zakat on the Property of Orphans and Trading on their Behalf
The Zakat on Inheritance
The Zakat on Debts
The Zakat on Merchandise
Wealth which has been Hidden Away (Kanz)
The Zakat on Livestock
The Zakat on Cattle
The Zakat of Associates
Counting Lambs and Kids when Assessing Zakat
What to do about the Zakat when Two Years are Assessed together
The Prohibition against Making Things Difficult for People when Taking Zakat
Receiving Zakat, and Who is Permitted to Receive It
Collecting Zakat and Being Firm In Doing So
The Zakat on Estimated Yields of Date Palms and Vines
The Zakat on Seeds and Olives
Fruit on which Zakat does Not have to be Paid
Fruits, Animal Fodder and Vegetables for which No Zakat has to be Paid
The Zakat on Slaves, Horses and Honey
Jizya on People of the Book and Magians
Tithes for the People of Dhimma
Selling Sadaqa and Taking it Back
Who Pays the Zakat al-Fitr
When to Send the Zakat al-Fitr
People for Whom it is Not Obligatory to Pay the Zakat al-Fitr
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