Sahih Bukhari, Chapter: Obligatory Charity Tax (Zakat)

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From: Sahih Bukhari
Chapter No. 24, Obligatory Charity Tax (Zakat)
Hadith No: 531
Narrated/Authority of Anas
Abu Bakr wrote to me what Allah's Apostle has made compulsory (regarding Zakat) and this was mentioned in it: If a property is equally owned by two partners, they should pay the combined Zakat and it will be considered that both of them have paid their Zakat equally.

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