If the owner of cow...
If the owner of cow; sheep, camel, gold and silver remains intoxicated or unconscious during a part of the year, he is not excused from payment of Zakat, and the position is the same if at the time of Zakat on wheat, barley, palm-dates and raisins becoming obligatory, he is intoxicated or unconscious. 1870. If some property is usurped from a person and he cannot appropriate it, Zakat on it is not payable by him. 1871.
If a person borrows gold or silver or some other thing, on which it is obligatory to pay Zakat, and it remains with him for a year, he should pay Zakat on it, and nothing is payable by the lender. 1872. Payment of Zakat on wheat, barley, palm-dates and raisins becomes obligatory when their quantity reaches the taxable limit, which is about 847 kilograms. 1873.
If a person himself or members of his family eat a quantity out of the grapes, palm-dates, barley and wheat, on which payment of Zakat has become obligatory, or if for example he gives these things to an indigent person without the intention of paying Zakat, he should give Zakat on the quantity spent by him. 1874. If the owner of wheat, barley, palm-dates and grapes dies after payment of Zakat on it has become obligatory, the requisite quantity of Zakat should be paid out of his property.
How ever, if he dies before the payment or Zakat becomes obligatory every one of his heirs, whose share reaches the taxable limit, should pay Zakat on his own share. 1875.
A person, who has been appointed by the Religious Head to collect Zakat, can demand it at the time of threshing wheat and barley and separating chaff from grains, and after the palm dates and grapes become dry: And if the owner of these things does not give Zakat and the thing on which Zakat has become obligatory perishes he should compensate for it. 1876.
If payment of Zakat 'becomes obligatory on palm-date tree and grapes and wheat and barley crop after one becomes its owner one should pay Zakat on them. 1877. If a person sells the crop and trees after payment of Zakat on wheat, barley, palm-dates and grapes becomes obligatory the seller should pay the Zakat on them and if he pays, it is not obligatory for the buyer to pay anything out of it.
**1878.**If a person purchases wheat, barley, palm-dates and grapes.and knows that the seller has paid Zakat on them or doubts whether or not he has paid it, it is not obligatory on him (i.e. the buyer) to pay anything.