

KINDS OF WEALTH ON WHICH ALZAKAH IS LEVIED

Livestock, such as camels, cows, buffaloes, sheep and goats. Other kinds of livestock are not eligible for Zakah unless they are used as merchandise; then the Zakah for trade applies.
Zakah is imposed on the above animals on condition that they graze the common pasture. They are considered inexpensive and also useful, for they breed, their flesh is edible and their milk is drunk. They do not cost the person who owns them much.
On the other hand, if the animal is stallbred then no Zakah is due because of the expense and effort involved in feeding it. But in the case of the working animal, since it produces by its work in ploughing or irrigation , then Zakah is due – it is as if Zakat on agricultural produce were to include working animals.

Zakah of Camels:

This applies in excess of five camels. If a person owns that number, he should pay Zakah at the rate of a sheep for the five camels, and so for each five up to a total of 25 camels, for which he must give a year old shecamel with Zakah.
If he owns 36, he should include a twoyear old shecamel.
If his wealth amounts to 46 camels, he should include a threeyear old shecamel. If he owns 61, he should include (with Zakah) a fouryear old shecamel. If he has 76, he should include 2 twoyear old shecamel amongest Zakah.
If he owns 91 camels, he should include 2 threeyear old shecamels and similarly up to 120. If more, a two year old shecamel for each additional 40 and a threeyear old shecamel for each additional 50 camels.

Zakah of Cows:

It starts with he who has thirty. At that point he should give one that is a year old. If the number is forty, he should give one that is two years old. If he has more than forty, he should give one that is a year old for every thirty, and one that is two years old for every forty.

Zakah of Sheep and Goats:

It starts with the owning of forty sheep. If a person owns forty, he should give one female from whatever the kind may be. If sheep it is to be a sheep, if goats a goat, if mixed sheep and goats then it is taken from which ever is most numerous. If the total reaches 121, then two females must be included, and if it reaches 201 then three must be included, and also one for each hundred in excess of that.

Zakah of Gold and :

Zakah is imposed on gold and silver. If a person owns 20 "mithqal" of gold he is liable to Zakah.
"The mithqal" equals a dinar which in turn equals 4.25 gms The amount of gold liable to Zakah is 85 gms. Zakah for this amount is 2.5 of its value.
As for silver, Zakah starts at 200 "dirhams" , which equals five ounces or 591 gms of silver. Zakah paid for this amount is also 2.5 .
There is one condition for Zakah of gold and silver, the owner should have the above mentioned amounts for a year, at least. It is exempt from Zakah if it is in the shape of jewelry used for ornamentation, except with the "Hanafi" sect. The amount for the Zakah of gold and silver is a quarter of the tenth; that is 2.5% of its value.
This tax also includes any dues from trade. It is then one quarter of a tenth of the capital used in trade.

Zakah of Produce and Fruits:

Zakah is also due on fruits and produce. It is imposed on seeds grain, dates and grapes, if the amount harvested equals 4 Egyptian "irdabbs" and 2 "kaylas". An "irdabb" equal about 330 pounds, and a "kayla" is about 28 pounds. The amount which it is necessary to pay equals one half of a tenth if the owner uses machinery to till and irrigate his land, which might involve him in some expenses. If he does not use machinery, but depends on his own efforts for tilling and on rain for irrigation, or on small canals, then the amount should reach one tenth of the crop or harvest.


