Règles concernant les pertes commerciales

3. Muhammad ibn Yahya has narrated from Ahmad ibn Muhammad from ‘Uthman ibn ‘Isa from Sama‘ah who has said the following: “I once asked abu ‘Abd Allah, ‘Alayhi al-Salam, about a man who has an asset in stock which remains with him for one year or more time. He (the Imam) said, ‘It is not subject to Zakat until he sells it, unless he has paid for it from his capital and has kept it on hold expecting an increase. If that is the case then it is subject to Zakat. If he has not paid for it from his capital, it is not subject to Zakat until he sells it. If he has kept it in stock in substance when he sells it then he is required to pay Zakat of one year only.’”

J'ai demandé à Sama'a au sujet d'un homme ayant des biens en sa possession qu'il garde pendant une année, deux années ou plus, sans les vendre. Il a dit : "Il n'a pas à payer la zakat tant qu'il ne les vend pas, sauf s'il en a reçu le montant en tant que capital et qu'il l'empêche de le dépenser en demandant une faveur. S'il le fait, la zakat devient obligatoire pour lui. S'il n'a pas reçu le montant en tant que capital, il n'a pas à payer la zakat tant qu'il ne les vend pas. S'il les retient par avarement, mais les vend ensuite, alors la zakat ne devient obligatoire que pour une seule année."

4. Sama‘ah has said the following: “I once asked abu ‘Abd Allah, ‘Alayhi al-Salam, about a man who has a certain asset for profit-sharing purposes. Is such asset subject to Zakat if used in business? He (the Imam) said, ‘He must ask the shareholders to pay Zakat and if they said that they pay Zakat, he then is not required to do anything more than that. If they ask him to pay Zakat then he must pay.’ I then said, ‘What happens if they said that we pay but he knows that they do not pay?’ He (the Imam) said, ‘If they confirm that they pay, he then is not required to do anything more than that, but if they say that they do not pay Zakat, then it is proper for him not to accept the asset to work with it in business.’” In another Hadith from him (the Imam) it is said that if he out of his own choice and from his own share of profit pays Zakat he can do so. I then asked him (the Imam) about a man who gains five hundred dirham profit in one year. Six and seven hundred is its expenses and the capital for profit sharing. He (the Imam) said, ‘Zakat is not due on profits.’”

[Traduction du contenu principal du hadith]

5. Ali ibn Ibrahim has narrated from his father from ’Isma‘il ibn Marrar from Yunus from al-‘Ala’ ibn Razin from Muhammad ibn Muslim who has said the following: “He (the Imam), ‘Alayhi al-Salam, has said, ‘Any asset with which you work is subject to Zakat when one year passes.’ Yunus has said that the explanation for it is that whatever asset is used in business, animals or other assets, it is subject to Zakat.”

"Tout bien que tu as acquis pour le commerce, que ce soit un animal ou autre, tu dois payer la zakat dessus une fois qu'une année s'est écoulée."

6. A number of our people have narrated from Sahl ibn Ziyad from Ahmad ibn Muhammad from ibn abu Nasr from Hammad ibn ‘Isa from Ishaq ibn ‘Ammar who has said the following: “I once asked abu Ibrahim, ‘Alayhi al-Salam, about a man who keeps a certain asset in stock expecting increase and he wants to sell it. Is what is paid for it subject to Zakat? He (the Imam) said, ‘No, it is not subject to Zakat until he sells it and one year passes with the asset in his possession.’”

7. Ahmad ibn Idris has narrated from Muhammad ibn ‘Abd al-Jabbar from Safwan ibn Yahya from Muhammad ibn Hakim from Khalid ibn al-Hajjaj al-Karkhiy who has said the following: “I once asked abu ‘Abd Allah, ‘Alayhi al-Salam, about Zakat. He (the Imam) said, ‘Whatever asset you have for doing business which increases and there is no obstacle for you to sell, except expecting increase over increase, then you must pay Zakat. Whatever you have for business in which there are losses then it is a different issue.’”

J'ai interrogé Abu Abdullah (sur lui la paix) au sujet de la zakat. Il a dit : "Tout ce qui provient d'un commerce entre tes mains et qui comporte un surplus, ne te retient pas de le vendre, sauf pour en accroître le surplus sur ton surplus. Purifie-le. Et tout ce qui provient d'un commerce entre tes mains et qui comporte une perte, c'est une autre affaire."

8. Muhammad ibn Yahya has narrated from Ahmad ibn Muhammad ibn ‘Isa from al-Husayn ibn Sa‘id from al-Qasim ibn Muhammad from Ali ibn abu Hamzah from abu Basir who has said the following: “Abu ‘Abd Allah, ‘Alayhi al-Salam, has said, ‘Do not accept an asset for profit-sharing business unless you pay its Zakat or the shareholder pays.’ He (the Imam) said, ‘If you have an asset in stock in your home for which you are offered payment for your capital but you ignored to receive it, you are required to pay its Zakat.’”

Ne prends pas un bien acquis de manière douteuse, sauf un bien que tu purifies ou que son propriétaire purifie. Et si tu as des biens à la maison que tu as mis de côté, et que tu as donné la tête de ta richesse, puis tu as changé d'avis, tu dois payer la zakat sur ces biens.

9. A number of our people have narrated from Ahmad ibn Muhammad from Ali ibn al-Hakam from ’Isma‘il ibn ‘Abd al-Khaliq who has said the following: “Once Sa‘id al-’A‘raj asked him (the Imam), ‘Alayhi al-Salam, when I was listening, ‘We stock oil and ghee for business and it remains with us for one year or two years. Is there Zakat on it? He (the Imam) said, ‘If you make profit or find your capital, you must pay Zakat, but if you are just waiting because you do not find other asset, then Zakat is not due on it until it is sold for gold or silver. When it becomes gold or silver, then pay Zakat of the year in which you did business.’”

[Traduction du contenu principal du hadith]