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.

1944.If a person possessed enough prperty that meets his year’s expenses, and spent some of it, then doubted as to whether the remaining amount is sufficient to meet his year’s expenses or not, he may not partake of zakÁt.

1945. Anartisan, an owner, or a businessman whose income is less than his year’s expenses, may take zakÁt to meet his shortfall, and it is not necessary for him to sell his tools or property, or utilize his capital to meet his expenses.

1946. If a poor person who does not have enough to pay for the year’s expenses for himself and his dependants, owns a house in which he lives, or owns a means of transportation, he may still partake of zakÁt if he is unable to lead his life without them, or is unable to upholding his dignity without them. The same applies to household furniture, dishes, summer and winter clothing, and other items which are necessary. Hence, if a poor person who does not possess these items develops a need for them, he may use zakÁt to buy them.

1947. If it is not difficult for a poor person to learn a trade, he must learn it, and should not live his life off zakÁt. However, he may partake of zakÁtfor as long as he is engaged in learning the trade.

1948. If a person who was previously poor, states that he is (currently) poor, and one doubts whether he is still afflicted with poverty or not, he may still give zakÁtto him even if he does not attain satisfaction in his statement. As for a person for whom it is not known whether he was poor or not, and he states that he is poor, obligatory precaution dictates that one cannot give zakÁtto him unless he attains certainty or satisfaction in his statement.

1949. If a person claims to be poor, but was not previously poor, one may not give zakÁtto him if he does not attain satisfaction in his claim.

1950. If a person who must pay zakÁtis owed by a poor person, he may count the amount that he is owed towards his zakÁt. However, if he knows that the money that he is owed was spent in a sinful manner, he may not count it towards the zakÁtthat is given to repay adebt.

1951.If a poor person dies and his estate is insufficient for paying off his debts, one may count the amount that he is owed by the poor person towards his zakÁt. However, if he knows that the money that he is owed was spent in a sinful manner, he may not count it towards the zakÁtthat is given to repay a debt.
If the estate of a deceased person is equivalent to his debts, but the inheritors fail to pay off his debt, or one is unable to reclaim the debt for any other reason, based on obligatory precaution he should not count the amount that he is owed towards his zakÁt.

1952.If one gives an item to a poor person with the intention of zakÁt, he does not have to disclose to him that it is zakÁt. In fact, if the poor person is embarrassed by it, it is recommended that he give it to him—with the intention of zakÁt—without disclosing it.

1953.If a person gives zakÁtto an individual thinking that he is poor, but later realizes that he was not poor, or owing to his ignorance of the ruling gives it to a person whom he knows is not poor, then given that the property continues to exist, he must retake it and give it to a deserving person. If he is unable to retake it, he should replace the zakÁtfrom his own wealth. If it has ceased to exist, then if the recipient knew that it was being given as zakÁt, a person may claim its replacement from the recipient and give it to a deserving person. However, if the recipient did not know it was zakÁt, the giver cannot take anything from him. He will have to replace it from his own wealth and give it to a deserving person.