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1914. Silver has two niÒÁbs:
The first niÒÁb is 105 conventional mithqÁls. Therefore, if the quantity of silver reaches this niÒÁb, and also possesses the other conditions which were mentioned earlier, a person must give one-fortieth of it as zakÁt, which amounts to two mithqÁls and 15 nukhÙds. If it does not reach this limit, it will not be subject to zakÁt.
The second niÒÁb is twenty one (21) mithqÁls. That is, if twenty one mithqÁls are added to the 105 mithqÁls, a person will have to pay a zakÁt of 2.5% on the entire 126 mithqÁls. If the added quantity is less than 21 mithqÁls, he will only have to pay zakÁt on the 105 mithqÁls (which was the first niÒÁb), and the balance will not be subject to it. The same will apply for every other addition. That is, if 21 mithqÁls are added, zakÁt will have to be paid on the entire sum, and if less than that is added, then the added amount which is less than 21 mithqÁls will not be subject to any zakÁt.
Thus, if a person pays one-fortieth of all the gold and silver that he owns, he will have paid the zakÁt that is obligatory on him, and in some cases he will have paid more than the obligatory amount. For example, if someone owns 110 mithqÁls of silver, gives one-fortieth of it, he will have paid the zakÁt that is obligatory on the 105 mithqÁls, and also on the 5 mithqÁls, which was not obligatory.

1915. If the gold or silver that a person owns has reached the niÒÁb, he will have to pay its zakÁt every year as long as it does not drop below the niÒÁb, even if he has previously paid zakÁt on it.

1916. The zakÁt on gold and silver only becomes obligatory in the event that it is minted, and is prevalently used in transactions. In fact, even if the stamped effects have been effaced, zakÁt will have to be paid on it.

1917. If the minted gold and silver which are used by women as ornaments, continue to be prevalently used in transactions, meaning that they are dealt with as gold or silver currencies, zakÁt will be obligatory on them based on precaution. However, if they are not prevalently used in transactions, zakÁt will not be obligatory.

1918. If a person owns both gold and silver, and neither of them reach their first niÒÁb, such as a person possessing 104 mithqÁl of silver and 14 mithqÁl of gold, then zakÁt will not be obligatory on him.

1919. As mentioned earlier, the zakÁt of gold or silver will become obligatory in the event that a person maintains ownership of the taxable limit (niÒÁb) for eleven months. If however within the eleven months, his gold or silver drops below the first niÒÁb, zakÁt will not be obligatory on him.

1920. If a person exchanges the gold or silver that he owns with some other gold or silver, or with something else, within the eleven months, or gets them melted, then zakÁt will not be obligatory on him. However, if he does this to avoid paying zakÁt, then the recommended precaution is that he should pay the zakÁt.

1921. If a person melts the gold or silver currencies in the twelfth month, he will have to pay their zakÁt. If its weight or value decreases owing to melting it, he will have to pay the zakÁt that was obligatory on him prior to melting it.

1922. If a person owns gold or silver of varying qualities, he may pay the zakÁt of the higher and inferior quality from their respective portions. However, it is better that he pays the zakÁt of all of it from the gold or silver of higher quality. The obligatory precaution is that he should not pay the zakÁt of all of it from the inferior portion.

1923. If gold or silver currencies are alloyed with other metals to an extent that is greater than normal, then if it is still considered to be gold or silver, and its pure form reaches the niÒÁb, it will be subject to zakÁt. The same will apply—based on obligatory precaution—if the alloy reaches the niÒÁb, even though the pure form of it may not. However, if it is not considered as gold or silver currency, then the stronger view is that it is not subject to zakÁt, even if its pure form reaches the niÒÁb.

1924. If a person owns gold or silver which contains the usual ratio of alloys, he cannot give its zakÁt with gold or silver which contains a ratio of alloys that is higher than normal. However, if he gives an amount that brings about certainty within him that the amount of pure gold or ratio within that alloy is equal to the zakÁt that is obligatory on him, it will not be problematic. The same applies in the case that its value is equal to the zakÁt that is obligatory on him, and he gives it with the intention of paying the price of the obligatory zakÁt.

1925. In addition to the previously mentioned conditions, the zakÁt of camels, cows and sheep also contains two other conditions:
1. The animal should not have worked at all for the entire year. However, if during the entire year, the animal had worked for one or two days, the stronger view is that it will still be subject to zakÁt.
2. The animal should have grazed in the wilderness for the entire year. Hence, if it is fed from mowed forage, or grazes on the crop that belongs to the owner or someone else, it will not be subject to zakÁt. However, if during the entire year it is fed from the owner’s forage for one or two days, then the stronger view is that it will be subject to zakÁt.

1926. If a person rents or buys for his camels, cows or sheep a grazing field that no one has cultivated, obligatory precaution dictates that he gives their zakÁt. However, if he pays taxes to be able to graze his animals on the field, he will have to pay their zakÁt.

1927. Camels have twelve niÒÁb:
1. 5 camels. Their zakÁt is one sheep. As long as the number of camels does not reach this amount, they will not be subject to zakÁt.
2. 10 camels. Their zakÁt is two sheep.
3. 15 camels. Their zakÁt is three sheep.
4. 20 camels. Their zakÁt is four sheep.
5. 25 camels. Their zakÁt is five sheep.
6. 36 camels. Their zakÁt is a camel that is in its second year of age.
7. 26 camels. Their zakÁt is a camel that is in its third year.
8. 46 camels. Their zakÁt is a camel that is in its fourth year.
9. 61 camels. Their zakÁt is a camel that is in its fifth year.
10. 76 camels. Their zakÁt is two camels that are in their third year.
11. 91 camels. Their zakÁt is two camels that are in their fourth year.
12. 121 camels or more. The owner may calculate the zakÁt based on groups of forty camels, and for every forty camels he must give one camel that is in its third year. He may also calculate the zakÁt based on groups of fifty camels, and for every group of fifty camels he must give one camel that is in its fourth year. He may also calculate the zakÁt based on groups of forty and fifty camels. However, in every case he must calculate the zakÁt in a manner that there are no remainders, or if there are, they do not exceed nine camels. For example, if he owns 140 camels, for 100 of them he should give two camels which are in their fourth year, and for the remaining 40 he should give one camel that is in its third year. The camels that are given as zakÁt must be female camels.

1928. zakÁt is not obligatory on the camels that fall between two tax limits (niÒÁbs). Therefore, if the number of camels that one owns surpasses the first niÒÁb, but does not reach the second niÒÁb, he will only have to pay the zakÁt for five of them. The same applies for the other niÒÁbs.

1929. Camels have two niÒÁbs:
The first niÒÁb is thirty cows. When the number of cows reaches thirty, given that they possess the conditions mentioned earlier, the owner must give one calf that is in its second year as zakÁt. The obligatory precaution is that the calf should be a male calf. The same applies in every case where one has to give a calf that is in its second year, except in that case when the number of cows totals 90, wherein obligatory precaution dictates that he gives three female calves that are in their second year.
The second niÒÁb is forty cows. Their zakÁt is one female calf that is in its third year.
zakÁt is not obligatory on the cows that fall between 30 and 40. For example, if a person owns 39 cows, he needs only pay that zakÁt of thirty cows. The same applies if a person has more than 40 cows, wherein as long as they do not reach 60, he needs only pay zakÁt of the 40 cows. Then, when the number of cows totals sixty, since it amounts to twice the first niÒÁb, he will have to give two calves which are in their second year. The same will continue to apply as more cows are added. He will have to calculate them based on groups of 30 cows, or groups of 40 cows, or groups of 30 and 40 cows, and pay their zakÁt according to the preceding instructions. However, he must calculate them in a manner that there are no remainders, or if there are, they do not exceed nine cows. So for example, if he owns 70 cows, he must calculate their zakÁt based on one group of 30 and one group of 40 cows. For the group of thirty, he must give the zakÁt of 30 cows, and for the group of 40, the zakÁt of 40 cows. He should calculate in this manner because if he bases his calculation on two groups of 30 cows, it will result in a remainder of 10 cows whose zakÁt will not have been paid.

1930. Sheep have five niÒÁbs:
1. 40 sheep. Their zakÁt is one sheep. As long as the number of sheep does not total 40, zakÁt will not be obligatory.
2. 121 sheep. Their zakÁt is two sheep.
3. 201 sheep. Their zakÁt is three sheep.
4. 301 sheep. Their zakÁt is four sheep.
5. 400 or more sheep. In this case he will have to calculate their zakÁt based on groups of 100 sheep, and for every 100 sheep he must give one sheep.
It is not necessary to pay the zakÁt from the sheep that are subject to zakÁt; rather, if he pays it from another group of sheep, or pays their monetary value in accordance to the number of sheep, it will suffice.

1931. Sheep that fall between two niÒÁb are not subject to zakÁt. If the number of sheep that a person owns exceeds the first niÒÁb, which is forty, he will only have to pay the zakÁt of the 40 sheep as long as they do not reach the second niÒÁb of 121 sheep. The remaining will not be subject to zakÁt. The same ruling applies in the case of other niÒÁbs.

1932. The zakÁt of the camels, cows and sheep that reach the niÒÁb is obligatory, regardless of whether they are male or female, and regardless of whether some are male and some female.

1933.In the issue of zakÁt, cows and buffalos are counted as one species, just as Arabian camels and non-Arabian camels are counted as one species. Similarly, goats, ewes, and one year old lambsare not considered differently in the issue of zakÁt.

1934. If a person gives a sheep as zakÁt, precaution dictates that it should be at least in its second year, and if he gives a goat, precaution dictates that it should be at least in its third year.

1935.If the value of the sheep that one give as zakÁtis slightly lower than rest of the sheep, it will not be problematic. However, it is better that he give the sheep whose value is higher than the rest of the sheep. The same applies in the case of camels and cows.

1936.If a number of people jointly own the animals, then every partner whose share reaches the first niÒÁb will have to pay zakÁt. As for a partner whose share does not make the first niÒÁb, he will not have to pay zakÁt.

1937. If a person owns camels, cows or sheep in different locations, and all together they reach the niÒÁb, he must give their zakÁt.

1938.If the camels, cows or sheep that a person owns are sick or have a defect, he will have to pay their zakÁtnonetheless.

1939. If all the camels, cows or sheep that a person owns are sick, defective, or old, he may give their zakÁtfrom them. However, if all of them are healthy, sound, and young, he cannot give their zakÁtwith those which are sick, defective or old. In fact, even if some are healthy and others sick, some sound and some defective, some young and others old, he must give their zakÁtfrom those which are healthy, sound and young.

1940. If a person exchanges the camel, cow or sheep that he owns with something else prior to the completion of the eleventh month, or exchanges the taxable limit that he owns with a taxable limit of the same species, such as giving away 40 sheep and procuring another 40 in return, then ZakÁt will not be obligatory on him.

1941. If a person who must pay the zakÁtof his camels, cows or sheep, pays their zakÁtwith some of his other property, he will have to continue paying their zakÁtevery year as long as they do not fall below theniÒÁb. If however he pays their zakÁtfrom the (taxable) animals themselves, and they fall below the niÒÁb, zakÁtwill not be obligatory on him. For example, if a person who owns 40 sheep, pays their zakÁtfrom some of his other property, he will have to give one sheep every year (as zakÁt) as long as the number of sheep he owns do not fall below 40. However, if he pays the zakÁtfrom the 40 sheep, then zakÁtwill not be obligatory on him as long as they do not reach 40 sheep (again).

The Disposal of ZakÁt
1942.ZakÁt may be given to eight types of people:
1. A poor person (faqÐr), and he is defined as a person who does not possess his own expenses for one year and that of his dependants. Therefore, a person who owns a trade, property or capital with which he can pay for a year’s expenses is not a poor person.
2. A needy person(miskÐn), and he is a person whose living conditions are worse than that of apoor person.
3. A person who has been appointed by the Imam (Peace be upon him) or his representative to collect and store zakÁt, maintain its accounts, and deliver it to the Imam (Peace be upon him), his representative or the poor.
4. Muslims who have testified to the oneness of Allah and the prophethood of the holy prophet (May Allah’s Blessings be upon him and his progeny), but do not have firm faith in Islam, with the purpose of strengthening their faith by giving zakÁt to them. However, in the event that the poor are present in the area, and the matter revolves between giving it to a poor person or to such persons, then the obligatory precaution is that it should be given to the poor persons. This precaution should also be observed with respect to the seventh case.
5. To buy a Muslim slave who is undergoing hardship and to free him. Similarly, zakÁt may be spent on buying a slave and freeing him, even though he may not be undergoing hardship, in the event that no zakÁt deserving person can be located.
6. A debtor who is unable to repay his debt, given that he has not spent it in a sinful manner.
7. In the way of Allah, referring to acts of charity which can be performed with the intention of attaining proximity to Allah. Obligatory precaution dictates that they should be acts which are of benefit to the general public, such as constructing mosques, religious schools, hospitals, seniors housing and any similar projects.
8. A traveler who is stranded.
The rulings pertaining to each of these cases will be elaborated in subsequent articles.

1943.The obligatory precaution is that a poor or needy person should not take more than his year’s expenses and that of his dependants from the zakÁt. If he possesses some fund or owns some property, he should only take the balance of what he needs to meet one year’s expenses for himself and his dependants.