كتاب الزّكاة — تمهيد

Zakāt is obligatory upon every free, adult, sane Muslim who possesses a niṣāb with exclusive, complete proprietary control of person and disposal, upon whom a full lunar year (ḥawl) has elapsed—as an immediate obligation, according to [one] position.

Every debt owed to someone else reduces zakāh base by equivalent value—immediate or deferred alike.

Whoever dies owing zakāt, ṣadaqat al-fiṭr, fasting, a vow, or an expiation—it falls away unless he has bequeathed it; then [the bequest] is executed out of one third.

There is no zakāt on commodities other than silver, gold and grazing livestock, unless with trade intention.

There is no zakāt on “obscured” wealth (ḍammār): namely that which neither he personally nor his agent can access.

[Payment] does not suffice except with an intention accompanying discharge, or [intention for] segregating [the zakāt amount], unless he gives charity with the entire niṣāb.

The niṣāb for silver ware (waraq) is silver: two hundred dirhams; ten of them weigh seven mithqāls, most of them silver—with five therein; thereafter on every forty dirhams [one pays], and shortfalls are waived.

The niṣāb for gold: twenty mithqāls, mostly gold—with half a mithqāl therein; then on every four mithqāls: two carats (qīrāṭāni)—and shortfalls are waived.

Bullion (tibr), ornaments and vessels constitute a niṣāb [subject to zakāt].

What predominates in them as alloy (ghish) is like trade goods, unless a full niṣāb of [pure precious metal] is left over from it.

Trade goods attain niṣāb when their valuation reaches niṣāb of silver assessed as most beneficial to the poor.

Completing niṣāb at the two endpoints of the year suffices.

Gold, silver and trade goods aggregate with one another by value; and what is short of forty [dirhams] aggregates with what is short of four mithqāls likewise.

The camel niṣāb: on every five [camels] [pay] a sheep, up to twenty-five.

Then a two-year-old she-camel (bint makhāḍ) up to thirty-six.

Then a three-year-old she-camel (bint labūn) up to forty-six.

Then a four-year-old she-camel (ḥiqqa) up to sixty-one.

Then a five-year-old she-camel (jadhaʿa) up to seventy-six.

Then two three-year-olds (bintā labūn) up to ninety-one.

Then two four-year-olds (ḥiqqatān) up to one hundred and twenty.

Then it begins, as before, [from] up to twenty-five.

Then a two-year-old: up to one hundred and fifty.

Then three four-year-olds (ḥiqāq).

Then it begins up to twenty-five.

Then a two-year-old up to thirty-six.

Then a three-year-old up to one hundred and ninety-six.

Then four ḥiqāq up to two hundred.

Then it always begins anew as it began the second cycle.

Crossbred stock (al-bukht) […] and ʿirāb are equivalent.

The cattle niṣāb: thirty, with therein a twæ-year-old bull calf (tabīʿ) up to forty.

Then a three-year-old cow (musinna)—and surplus follows the reckoning—up to sixty.

Then two twæ-year-olds up to seventy.

Then a three-year-old and a twæ-year-old up to eighty.

Then two three-year-olds up to ninety.

Then four tabīʿs up to one hundred.

Then two twæ-year-olds and a three-year-old—and so indefinitely.

Buffalo [fem.] and cattle are alike.

The sheep/goat niṣāb: forty, with therein one sheep up to one hundred and twenty-one.

Then two ewes up to two hundred and one.

Then three ewes up to four hundred.

Then four ewes.

Then on every hundred [heads] there is one sheep.

Sheep and goats are alike; two-year-olds (thānīs) may be taken from them, not yearlings (judhaʿ).

Hybrid offspring between gazelle and ewe—or wild and domestic cattle—is reckoned according to its mother.

The horse niṣāb: two, male and female.

Two dīnārs are due on [the pair]—or zakāt by monetary valuation instead.

Nothing is due on stallions, nor on herds that are exclusively female in the choicest months.

Nor on mules and donkeys, nor on young stock except following adult stock.

There is no zakāh on hand-fed [stock], nor on pregnant or working animals among pasturing herds.

“Grazing” [stock] spends most of the year pasturing—not for riding or draft work.

Two-year-old she-camel (bint makhāḍ): entered the second [lunar] year.

Three-year-old (bint labūn): in the third.

Four-year-old (ḥiqqa): in the fourth.

Five-year-old (jadhaʿa): in the fifth.

Two-year-old calf (tabīʿ): in the second.

Three-year-old cow (musinna): in the third.

Sheep two-year-old (thānī): reached one full year.

Sheep yearling (judhaʿ): reached its majority age among them.

Whoever owes a due animal he does not possess may pay a superior head—recovering surplus with the collector’s leave—or pay inferior stock together with surplus outright.

Paying monetary value is permitted for zakāt, al-fiṭr, expiation, ʿushr, land tax and vows—not for obligatory sacrificial gifts nor festive victims.

The obligatory [animal taken] is middle grade from niṣāb-level stock.

Unspecified acquisitions aggregate within the ḥawl; profit and offspring aggregate to principal only—other receipts attach to nearest kind for a fresh lunar cycle.

Zakāt is due on niṣāb capital, not the waived [surplus]; perishing of only the waived [surplus] drops nothing.

Should niṣāb perish after zakāt becomes due, zakāt lapses; if merely part perishes [the levy] falls away proportionally.

If the owner destroys [niṣāb] he is liable; if it perishes after the collector’s demand, two views [apply].

Advancing zakāt is valid across years—and for livestock niṣāb—as well, after niṣāb is owned.