Chapter: Those upon whom zakāt is obligatory and the property in which it is due

For zakāt on wealth to be mandatory two conditions are required: Islam and freedom. It is likewise incumbent upon an apostate, provided his ownership is still recognized, but not upon a mukātib (a slave bound by a contract of self-purchase). Zakāt is due on the property of a minor and of an insane person, and—according to the soundest view—on one who is only partly free if his free portion owns a full nisab. In the preponderant opinion it is also due on wealth that has been usurped, lost, or wrongfully denied; however, its payment need not be made until the property is recovered, nor in the case of goods a buyer has purchased but not yet taken into his possession.