Arabic (Original)
أَخْبَرَنَا أَبُو بَكْرِ بْنُ الْحَارِثِ أنبأ أَبُو مُحَمَّدِ بْنُ حَيَّانَ ثنا إِبْرَاهِيمُ بْنُ مُحَمَّدِ بْنِ الْحَسَنِ ثنا أَبُو عَامِرٍ ثنا الْوَلِيدُ ثنا سَعِيدٌ عَنْ قَتَادَةَ أَنَّ عُمَرَ بْنَ عَبْدِ الْعَزِيزِ ؓ جَعَلَ الْمَعْدِنَ بِمَنْزِلَةِ الرِّكَازِ يُؤْخَذُ مِنْهُ الْخُمُسُ ثُمَّ عَقَّبَ بِكِتَابٍ آخَرَ فَجَعَلَ فِيهِ الزَّكَاةَ وَرُوِّينَا عَنْ عَبْدِ اللهِ بْنِ أَبِي بَكْرٍ أَنَّ عُمَرَ بْنَ عَبْدِ الْعَزِيزِ أَخَذَ مِنَ الْمَعَادِنِ مِنْ كُلِّ مِائَتَيْ دِرْهَمٍ خَمْسَةَ دَرَاهِمَ وَعَنْ أَبِي الزِّنَادِ قَالَ جَعَلَ عُمَرُ بْنُ عَبْدِ الْعَزِيزِ فِي الْمَعَادِنِ أَرْبَاعَ الْعُشُورِ إِلَّا أَنْ تَكُونَ رِكْزَةً فَإِذَا كَانَتْ رِكْزَةً فَفِيهَا الْخُمُسُ
English Translation
Abu Bakr ibn al-Harith informed us... from Qatadah that Umar ibn Abd al-Aziz (may Allah have mercy on him) initially treated the mine like buried treasure (rikaz), taking the fifth from it. Then he followed up with another letter making it subject to zakah. It is narrated from Abdullah ibn Abi Bakr that Umar ibn Abd al-Aziz took from the mines five dirhams from every two hundred. And from Abu al-Zinad who said: Umar ibn Abd al-Aziz imposed a quarter of the tithe on mines, except when it was a buried treasure, in which case the fifth was imposed.