Lesson 28: Cases of Obligatory and Nisab of Zakāt

A- Obligatory Cases of Financial Zakāt

Zakāt is obligatory on nine things:

B- The Taxable Limit (Niṣāb) and Amount of Zakāt

One: The Taxable Limit (Niṣāb) for Cereals

1. Payment of Zakāt on wheat, barley, dates, and raisins becomes obligatory when their quantity reaches the taxable limit (Niṣāb), and their Niṣāb is approximately (847) kilograms (Issue 1907).
2. The amount of Zakāt of wheat, barley, dates, and raisins depends on their irrigation:
3. When using flowing water for irrigation, such as streams, canals, and rainwater, the Zakāt payable is one-tenth (10%) of the product.
4. When using water from buckets or a motor for irrigation, Zakāt payable is one-twentieth (5%) of the product.
5. When using both methods for irrigation, the Zakāt payable is three-forty (7.5%) of the product (Issues 1918 & 1919).

Tow: The Taxable Limit (Niṣāb) for Gold and Silver

There are two Niṣābs for gold and silver:

Three: The Taxable Limit for Animals

1. The Taxable Limit for Sheep

There are five taxable limits (Niṣāb) for sheep:
1. Forty sheep: It is one sheep;

2. 121 sheep: It is two sheep;
3. 201 sheep: It is three sheep;
4. 301 sheep: It is four sheep;
5. 400 sheep and above: for every 100 sheep is one sheep.
6. The Taxable Limit for Cow

There are two taxable limits (Niṣābs) for cows:

1. Thirty cows: It is one calf that has entered the second year of its life;
2. Forty cows: One female calf has entered the third year of its life;

Note: The Niṣāb for cows more than that is considered forty (for 80), thirty (for 60), or forty and thirty (for 70).

3. The Taxable Limit for Camel

There are twelve taxable limits (Niṣābs) for Camel:

1. Five camels: It is one sheep;
2. Ten camels: It is two sheep;
3. Fifteen camels: It is three sheep;
4. Twenty camels: It is four sheep;
5. Twenty-five camels: It is five sheep;
6. Twenty-six camels: One Camel has entered the second year of its life;
7. Thirty-six camels: One Camel has entered the third year of its life;
8. Forty-six camels: One Camel has entered the fourth year of its life;
9. Sixty-one camels: One Camel has entered the fifth year of its life;
10. Seventy-six camels: Two camels have entered the third year of their life;
11. Ninety-one camels: Two camels have entered the fourth year of their life;
12. 121 camels and above: it is considered for every forty camels, one Camel that has entered the third year of its life, or for every fifty camels, one Camel that has entered the fourth year of its life.

C- Conditions for Zakāt Becoming Obligatory

Payment of Zakāt becomes obligatory under the following conditions:

One:  Conditions of the Person Who Pays Zakāt

1. He must be an adult (Bāligh);
2. He must be sane (ʿĀqil);
3. He must be free (not enslaved person);
4. He must be able to use his property (Issue 1898).

Two: Conditions of Zakāt for Sheep, Cow, and Camel

1. The property must reach the taxable limit (Niṣābs);
2. The property must reach the taxable limit (Niṣābs);
3. One year has passed since the ownership of sheep, cows, camel, gold, and silver;
4. Those animals be unemployed throughout the year;
5. Eat desert grass throughout the year (Issue 1951).

D- The Time of Paying Zakāt on Cereals

1. Payment of Zakāt on wheat and barley becomes obligatory when called wheat and barley. Zakāt on raisins becomes obligatory when they are called grapes. The Zakāt on dates becomes obligatory when they are called “Tamr” (dry dates) by Arabs.
2. The time for payment of Zakāt on wheat and barley is when they are threshed, and grain is separated from the chaff, and the time for payment of Zakāt on dates and raisins is when become dry (Issue 1901).

Exercises:

1. What are the cases of obligatory Zakāt?
2. How much is the taxable limit for cereals?
3. What is the taxable limit for gold and silver?
4. What is the taxable limit for sheep?