Who bears the costs associated with extracting and purifying minerals?
Chapter on Zakat on Gold and Silver
Al-Mughni
Book of Zakat
Primary text
Expenses incurred by the extractor for purification are his own responsibility; he cannot claim reimbursement from the owner. Similarly, the owner cannot deduct the costs incurred by the extractor for extraction or purification from the mineral wealth itself when calculating Zakat.
Supporting text
Abu Hanifa stated that the cost ('Mūnah') is not incumbent upon the liability for the wealth, likening it to spoils of war (Ghanīmah) and basing this on his principle that this wealth is Rikaz, requiring one-fifth. However, since the established ruling here is Zakat, the costs of extraction and purification are not deducted, similar to how costs are not deducted from grain. Nevertheless, if these expenses constitute a debt upon the owner, that debt is accounted for, just as expenses incurred on crops are accounted for.