(1) Yahya related to me from Malik from Yahya ibn Said that Zurayq ibn Hayyan, who was in charge of Egypt in the time of al-Walid, Sulayman, and Umar ibn Abd al-'Aziz, mentiOned that Umar ibn Abd al-Aziz had written to him saying, "Assess the muslims that you come across and take from what is apparent of their wealth and whatever merchandise is in their charge, One Dinar for every Forty Dinars, and the same proportion from what is less than that down to twenty Dinars, and if the amount falls short of that by One third of a Dinar then leave it and do not take anything from it. As for the people of the Book that you come across, take from the merchandise in their charge One Dinar for every twenty Dinars, and the same proportion from what is less than that down to ten Dinars, and if the amount falls short by One third of a Dinar leave it and do not take anything from it.

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Is One Dinar for every Forty Dinars 2.5% for the Zakat ?