upon which zakah becomes due as soon as they are obtained at harvest. This is classified as zakah according to the well-known position of the school of law; it is also said that it is public revenue, and it will be discussed later, Allah willing.

The fifth is minerals, because they more closely resemble crops than anything else. Thus, if a person discovers a gold or silver mine and extracts from it the minimum taxable amount, he must pay its zakah immediately, before a full year has passed. (1)

The sixth is honey, according to the view that zakah is obligatory on it.

The seventh is wages, according to the view of Shaykh al-Islam Ibn Taymiyyah (may Allah have mercy on him). In his view, zakah is due as soon as they are received, because they are like crops.

“Even if they do not reach the minimum taxable amount, their year is that of their original property if it itself reaches the minimum taxable amount; otherwise, it begins from when it becomes complete . . .”

His statement, “Even if they do not reach the minimum taxable amount, their year is that of their original property if it itself reaches the minimum taxable amount; otherwise, it begins from when it becomes complete”: If he owns 35 sheep, no zakah is due on them, because the minimum taxable amount is 40. Then, during the course of the year, each of them gives birth to a lamb. In that case, the year is calculated from when the minimum taxable amount is completed. This is why he said, “otherwise, it begins from when it becomes complete.”

Another example: if he owns half of the minimum taxable amount, then, after six months have passed, it reaches the minimum taxable amount, and then after three months he makes a profit amounting to another minimum taxable amount, the year begins from when it reached the minimum taxable amount, and the profit follows the original capital.

Another example: suppose a man trades with 100,000 riyals and, during the course of the