3 – Book of Zakāt

Zakāt is obligatory upon every free, adult, sane Muslim once he fully owns the minimum taxable amount, the niṣāb (threshold), for an entire lunar year. No zakāt is due on a minor, an insane person, or a slave on a contract of manumission (mukātib).

If a person’s wealth is entirely offset by a debt that envelops it, no zakāt is required of him. Should his assets exceed the debt, he must pay zakāt on the surplus provided that surplus reaches a niṣāb.

There is no zakāt on one’s residential homes, personal clothing, household furnishings, riding animals, servant slaves, or weapons kept for personal use.

Zakāt is valid only when the intention accompanies the actual payment or accompanies the act of setting aside the amount due.

Whoever gives away all of his wealth in charity without intending it as zakāt, the duty of zakāt is nevertheless lifted from him.