Is Zakat due on the wealth of a Mu'atab (contracted slave)?
Chapter on Zakat on Sheep
Al-Mughni
Book of Zakat
Primary text
There is no difference of opinion among scholars that Zakat is not due on the wealth of a Mu'atab, nor is it due from his master regarding his wealth, with the exception of Abu Thawr. This is supported by the narration that the Prophet (PBUH) said: "There is no Zakat on the wealth of a Mu'atab." Furthermore, Zakat is due through sympathy (Muwasaah), and thus not obligatory on the wealth of a Mu'atab, similar to the maintenance of relatives. If the Mu'atab becomes incapable and reverts to full servitude, whatever he possessed becomes the property of his master, and if it amounts to or completes a Nisab, a Hawl (full year) is initiated from the day the master takes possession of it.
Supporting text
Abu Thawr held that the owner's restriction (Hajr) does not prevent the obligation of Zakat, similar to the restriction on a minor, an insane person, or mortgaged property. Abu Hanifa is reported to have made the Tenth (Ushr) due on what is harvested from his land, based on his principle that Ushr is a cost of the land, not Zakat itself.