Book of Zakāt
Zakāt is obligatory on five categories of wealth: livestock, gold and silver, crops, fruits, and merchandise held for trade.
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Livestock. Zakāt is due on three kinds of livestock: camels, cattle, and sheep/goats. Its obligation depends on six conditions: being Muslim; being free; full ownership; reaching the nisab (minimum taxable threshold); the lapse of a full lunar year; and that the animals graze freely for most of the year.
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Monetary assets. These are two—gold and silver—and Zakāt becomes obligatory on them when five conditions are met: being Muslim; being free; full ownership; the nisab; and the passing of one lunar year.
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Crops. Zakāt is due on crops when three conditions are fulfilled: that the produce is something sown by human beings; that it constitutes a storable staple food; and that it reaches the nisab, namely five wasqs after the husk has been removed.
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Fruits. Zakāt is obligatory on two types of fruit: dates and grapes. Its obligation requires four conditions: being Muslim; being free; full ownership; and the nisab.
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Trade goods. Zakāt on merchandise is required under the same conditions that govern gold and silver.
Section
The first nisab for camels is five, for which one sheep is due; for ten camels, two sheep are due.