1872. zakÁt becomes obligatory when one’s property reaches the niÒÁb (the minimum taxable limit), which will be elaborated later, and the owner is bÁligh, sane, free, and has the right to dispose of it.
1873. If a person owns cows, sheep, camels, gold or silver for eleven months, he will have to pay its zakÁt on the first of the twelfth month. However, he should consider the subsequent year to begin after the end of the twelfth month.
1874. If the owner of the cows, sheep, camels, gold or silver becomes bÁligh during the year, such as a kid who becomes the owner of forty sheep on the first of MuÎarram, and becomes bÁligh after two months, no zakÁt will be obligatory on him upon the passage of eleven months after that first of MuÎarram; rather, zakÁt will become obligatory on him upon the passage of eleven months after he became bÁligh. The recommended precaution is that he should pay the zakÁt upon the passage of eleven months after the first of MuÎarram, should it fulfill the other conditions of zakÁt as well.
1875. Wheat and barley will be subject to zakÁt when it is recognized as wheat or barley in the common understanding. Raisins are subject to zakÁt when they are considered to be grapes, and dates are subject to zakÁt when the Arabs call it tamr.
The time for giving the zakÁt of wheat or barley is when the grains are separated from the chaff. As for raisins and dates, it is when they become dry. Hence, if a person delays paying zakÁt from that time, without having a legitimate excuse, and despite the presence of deserving recipients, he will be held responsible for any losses.
1876. If the owner of the wheat, barley, raisins or dates is bÁligh, sane, free and able to dispose of them when these commodities become subject to zakÁt—in the manner elaborated in the previous article—then he will have to pay their zakÁt, even if he did not possess any of these conditions or some of them prior to it. However, if he lacks even one of the above-mentioned conditions, zakÁt will not be obligatory on him.
1877. If the owner of the cows, sheep, camels, gold or silver is insane for the entire year, or a part of it, zakÁt will not be obligatory on him.
1878. If the owner of the cows, sheep, camels, gold or silver is intoxicated or unconscious for a part of the year, he will not be exempted from paying zakÁt. The same will apply if he is intoxicated or unconscious at the time when zakÁt becomes obligatory on the wheat, barley, raisins or dates.
1879. The property that has been usurped from a person, and he does not have the ability to dispose of it, will not be subject to ZakÁt. However, if the usurped property is a crop of wheat or barley, or it includes grape vines or date palms, and remains in the possession of the usurper at the time when it is subject to zakÁt, obligatory precaution dictates that whenever the property is returned to the owner, he should pay their zakÁt.
1880. If a person borrows gold or silver, or any other item on which zakÁt is obligatory, and it remains in his possession for a year, he will have to pay its zakÁt, and no zakÁt will be obligatory on the lender.