Zakat on fractional surpluses (kusur), with an example

Question

Is there zakat on fractional surpluses (kusur) as well, or not? If there is, we would be grateful if you would explain it in detail, giving an example.

Answer

A fractional surplus that reaches one fifth of the nisab is also subject to zakat — this is agreed upon by all. As for a surplus that remains below one fifth, according to Imam Abu Hanifa ﵀ there is no zakat on it, while according to the Sahibayn (the two disciples of Imam Abu Hanifa) there is zakat on it as well.

Source: Fatawa Mahmudiyya

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