ভূমিকা
Shiavault - a Vault of Shia Islamic Books A Brief of Islamic Law Zaka`t It is obligatory to pay Zakàt on the following things: (i) Wheat (ii) Barley (iii) Dates (iv) Raisins (v) Gold (vi) Silver (vii) Camel (viii) Cow (ix) Sheep (including goat) (x) As an obligatory precaution, upon the wealth in business (merchandise).
And if a person is the owner of any of these ten things he should, in accordance with the conditions which will be mentioned later, put their fixed quantity to one of the uses as prescribed. Conditions for Obligatory of Zakàt Payment of Zakàt becomes obligatory only when the property reaches the prescribed taxable limit, and when the owner of the property is a free person, and the property is his own possession.
If a person remains the owner of cow, sheep, camel, gold or silver for 11 months, the payment of Zakàt becomes obligatory for him from the first of the 12th month; but he should calculate the beginning of the new year after the end of the 12th month. The liability of Zakàt on gold, silver and merchandise is conditional to its owner being sane and Bàligh during the whole year. But in the case of wheat, barley, raisins, date, camel, cow and sheep, being sane Bàligh is not a prerequisite.
Payment of Zakàt on wheat and barley becomes liable when they are recognised as wheat and barley. And Zakàt on raisins becomes obligatory when they coll them grapes and Zakat on datest becomes liable when Arabs call it Tamr.
However, the time for determining the taxable limit is the time of drying up, and the time of obligation of payment of Zakàt on wheat and barley is when they are threshed, and grains are separated from chaff; and the time for payment of Zakàt on raisins and dates is when they are plucked. If one delays since this time without any excuse and in case of presenece of entitled person, and then the property is lost, the owner will be responsible.
Zakàt of Wheat, Barley, Dates and Raisins Zakàt on wheat, barley, dates and raisins becomes obligatory when their quantity reaches the taxable limit which is 300 Sa and it is said that it equals approximately kg. If the owner of wheat, barley, dates or grapes dies after Zakàt on it has become obligatory, that quantity of Zakàt should be paid from his estate.
However, if he dies before Zakàt becomes obligatory, each one of his heirs, whose share reaches the tax able limit, should pay Zakat from his own share.