The Book of Zakāh
Introduction
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The Book of Zakāh

The obligation of zakāh depends on five conditions:

1. Islam: it is not required of a non-Muslim, even an apostate.
2. Freedom: it is not required of a slave, even one under a contract of manumission (mukātaba); however, it is due on the portion he owns of himself, in proportion to that ownership.
3. Possession of the niṣāb (minimum taxable threshold): for gold and silver this is estimated, whereas for other categories it is fixed precisely.
4. Complete ownership: thus, no zakāh is due from the master on a slave’s mukātaba debt, nor on the working partner’s share of profit before distribution.
5. The completion of one lunar year; a deficiency of up to half a day does not affect the obligation.

Zakāh is also due on the property of a minor1 and of an insane person.

It is payable on five categories of wealth: freely-grazing livestock of the herd animals, agricultural produce, honey, gold and silver (currency), and merchandise held for trade.

What bars the obligation is a debt that reduces the net amount below the niṣāb.