٣ـ عَلِيُّ بْنُ إِبْرَاهِيمَ عَنْ أَبِيهِ وَمُحَمَّدُ بْنُ إِسْمَاعِيلَ عَنِ الْفَضْلِ بْنِ شَاذَانَ جَمِيعاً عَنِ ابْنِ أَبِي عُمَيْرٍ عَنْ هِشَامِ بْنِ الْحَكَمِ عَنْ أَبِي عَبْدِ الله (عَلَيْهِ السَّلاَم) قَالَ التَّمْرُ فِي الْفِطْرَةِ أَفْضَلُ مِنْ غَيْرِهِ لأَنَّهُ أَسْرَعُ مَنْفَعَةً وَذَلِكَ أَنَّهُ إِذَا وَقَعَ فِي يَدِ صَاحِبِهِ أَكَلَ مِنْهُ قَالَ وَقَالَ نَزَلَتِ الزَّكَاةُ وَلَيْسَ لِلنَّاسِ أَمْوَالٌ وَإِنَّمَا كَانَتِ الْفِطْرَةُ.
3. Ali ibn Ibrahim has narrated from his father and Muhammad ibn ‘Isma‘il has narrated from al-Fadl ibn Shadhan from all Ibn Abi ‘Umayr from Hisham ibn al-Hakam who has said the following: “Abu ‘Abd Allah , has said, ‘Paying al-Fitrah in the form of dates is better than other items because its benefit is immediate. As soon as it reaches the hands of the recipient he eats thereof.’ He (the Imam) then said, ‘Zakat had come but people had no taxable assets. It was only al- Fitrah.’” 