Alms Tax (zakat)

Ruling 1871. Zakat is obligatory (wājib) on ten things:

1. wheat;

2. barley;

3. dates;

4. raisins;

5. gold;

6. silver;

7. camels;

8. cows;

9. sheep [and goats];

10. business goods, based on obligatory precaution (al-iḥtiyāṭ al-wājib).

If someone owns one of these ten things, then, given the conditions mentioned below, he must give the specified amount in one of the prescribed ways.