Book of Zakah
Introduction
Linguistically, zakah means growth and increase. The portion taken out of one’s property is called zakah because it causes the remainder to grow and multiply. Ibn Qutaybah said: “It was so named because it makes wealth bear fruit and develop.” Shaykh Taqī al-Dīn remarked: “The word zakah in Arabic signifies growth; one says zakā when something grows. Hence it was called zakah for this lexical meaning, and it is also called ṣadaqah (charity) because it testifies to the soundness and truthfulness of the donor’s faith.”

In the terminology of the Sacred Law, zakah is a mandatory right levied on specific wealth, for a designated group of recipients, at a fixed time.

Zakah is obligatory on five categories of property:

1. Freely grazing livestock—camels, cattle, and sheep.
2. Produce that comes forth from the earth.
3. Honey.
4. Monetary metals and currency (gold and silver).
5. Merchandise held for trade.

Zakah was legislated in the second year after the Hijrah.