Arabic (Original)
أَخْبَرَنَا أَبُو الْقَاسِمِ عَبْدُ الْخَالِقِ بْنُ عَلِيٍّ الْمُؤَذِّنُ أنبأ أَبُو بَكْرٍ مُحَمَّدُ بْنُ أَحْمَدَ بْنِ خَنْبٍ أنبأ مُحَمَّدُ بْنُ إِسْمَاعِيلَ ثنا أَيُّوبُ بْنُ سُلَيْمَانَ حَدَّثَنِي أَبُو بَكْرِ بْنُ أَبِي أُوَيْسٍ عَنْ سُلَيْمَانَ بْنِ بِلَالٍ عَنْ يُونُسَ عَنِ ابْنِ شِهَابٍ عَنْ حُمَيْدِ بْنِ عَبْدِ الرَّحْمَنِ أَنَّ عَبْدَ الرَّحْمَنِ بْنَ عَبْدٍ الْقَارِيَّ وَكَانَ عَلَى بَيْتِ مَالِ عُمَرَ ؓ قَالَ كَانَ النَّاسُ يَأْخُذُونَ مِنَ الدَّيْنِ الزَّكَاةَ وَذَلِكَ أَنَّ النَّاسَ إِذَا خَرَجَتِ الْأَعْطِيَةُ حَبَسَ لَهُمُ الْعُرَفَاءُ دُيُونَهُمْ وَمَا بَقِيَ فِي أَيْدِيهِمْ أُخْرِجَتْ زَكَاتُهُمْ قَبْلَ أَنْ يَقْبِضُوا ثُمَّ دَايَنَ النَّاسُ بَعْدَ ذَلِكَ دُيُونًا هَالِكَةً فَلَمْ يَكُونُوا يَقْبِضُونَ مِنَ الدَّيْنِ الصَّدَقَةَ إِلَّا مَا نَضَّ مِنْهُ وَلَكِنَّهُمْ كَانُوا إِذَا قَبَضُوا الدَّيْنَ أَخْرَجُوا عَنْهَا لِمَا مَضَى مِنْهَا
English Translation
Abu al-Qasim Abd al-Khaliq ibn Ali al-Mu'adhdhin informed us... from Abd al-Rahman ibn Abd al-Qari, who was in charge of the treasury of Umar (may Allah be pleased with him), who said: 'People used to pay zakah on debts, because when the stipends were distributed, the chiefs would withhold their debts from them, and whatever remained in their hands, their zakah would be taken before they collected it. Then people took on debts that were irrecoverable, so they would not take zakah on debt except what was available in cash. But when they collected the debt, they would pay zakah for the past years.'