or by free-flowing surface water, the obligation is one tenth; if it is irrigated by a waterwheel or by manual watering, the obligation is half of a tenth.

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Commercial goods are assessed at the end of the lunar year according to the price for which they were purchased, and a quarter of a tenth (2.5 percent) is paid. Whatever is extracted from gold or silver mines is subject to a quarter of a tenth immediately, whereas buried treasure (rikāz) carries a fifth.

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Zakāt al-Fiṭr becomes obligatory upon three conditions: being Muslim; the sun’s setting on the last day of Ramaḍān; and having surplus beyond one’s own and one’s dependants’ sustenance for that day. One pays it for himself and for all those whose maintenance he is obliged to cover among the Muslims: one ṣāʿ of the staple food of his land, equivalent to five and one-third Iraqi ratls.

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Zakāt is to be distributed among the eight categories named by Allah, exalted is He, in His noble Book: “Alms are only for the poor, the destitute, those who collect them, those whose hearts are to be reconciled, for freeing slaves, for those in debt, for the cause of Allah, and for the wayfarer” (Qur’an 9:60). It is given to whoever among these categories can be found, and not fewer than three persons should receive it from each category, except for the collecting agent. It is impermissible to give it to any of the following five: a person who is wealthy through property or gainful work, a slave, the clans of Hāshim and al-Muṭṭalib, a non-Muslim, or anyone whose maintenance is already obligatory upon the payer; such persons may not receive Zakāt under the headings of “poor” or “destitute.”