Upon which basis is Zakat obligatory: the asset's physical entity or the owner's liability?
Chapter on Zakat on Sheep
Al-Mughni
Book of Zakat
Primary text
There are two principal opinions regarding the locus of Zakat obligation. The first view is that Zakat is an obligation upon the owner's liability (*dhimmah*). This is one narration from Ahmad and one opinion of Al-Shafi'i. Evidence supporting this is that paying Zakat from outside the asset is permissible, similar to Zakat al-Fitr, and if it were tied to the asset, the owner could not dispose of it freely, and the beneficiaries could compel payment from that specific asset. Additionally, the Zakat would lapse if the asset were destroyed without negligence, just like the indemnity for injury.
Supporting text
The second view is that Zakat is obligatory upon the physical asset (*ayn*). This is the second opinion of Al-Shafi'i and is considered the apparent view by some scholars. Evidence cited includes the Prophetic narrations using the preposition 'in' (e.g., 'In forty sheep, one sheep is due,' and 'In what is watered by rain, one-tenth is due'), which implies ظرفية (containment/attachment). The permissibility of payment from elsewhere is considered a concession (*rukhsah*).