Obligatory Charity Tax (Zakat)
24/35. Chapter:
If a property is equally owned by two partners, its Zakat is to be paid as a whole
وَقَالَ طَاوُسٌ وَعَطَاءٌ إِذَا عَلِمَ الْخَلِيطَانِ أَمْوَالَهُمَا فَلاَ يُجْمَعُ مَالُهُمَا. وَقَالَ سُفْيَانُ لاَ يَجِبُ حَتَّى يَتِمَّ لِهَذَا أَرْبَعُونَ شَاةً، وَلِهَذَا أَرْبَعُونَ شَاةً.Tawus and ‘Ata’ say that if two partners know their shares separately, their property will not be collected together. And Sufyan says that Zakat will not be due till one partner has forty sheep and the other partner also has the same number of sheep.
Sahih Bukhari
حَدَّثَنَا مُحَمَّدُ بْنُ عَبْدِ اللَّهِ، قَالَ حَدَّثَنِي أَبِي قَالَ، حَدَّثَنِي ثُمَامَةُ، أَنَّ أَنَسًا، حَدَّثَهُ أَنَّ أَبَا بَكْرٍ ـ رضى الله عنه ـ كَتَبَ لَهُ الَّتِي فَرَضَ رَسُولُ اللَّهِ صلى الله عليه وسلم " وَمَا كَانَ مِنْ خَلِيطَيْنِ فَإِنَّهُمَا يَتَرَاجَعَانِ بَيْنَهُمَا بِالسَّوِيَّةِ ".
Narrated Anas: Abu Bakr wrote to me what Allah's Messenger (ﷺ) 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.
Reference : Sahih al-Bukhari 1451In-book reference : Book 24, Hadith 54USC-MSA web (English) reference : Vol. 2, Book 24, Hadith 531