and water-drawing animals and the like.

He prescribed half that amount—one-quarter of one-tenth—on wealth whose growth depends on continuous, sustained effort by its owner (1): sometimes through traveling for trade, sometimes through managing trade, and sometimes through waiting. Undoubtedly, this entails greater effort and expense than cultivating crops and fruit. Moreover, the growth of crops and fruit is more evident and greater than the growth of trading wealth, so the amount due on them is greater than that due on trading wealth. Growth is more evident in produce watered (2) by rain and rivers than in produce watered by irrigation wheels (3) and water-drawing animals. In wealth found already gathered and amassed, such as buried treasure, it is greater and more evident than in all the other forms.

Since not every amount of wealth, however small, can bear the burden of assisting those in need, He established fixed thresholds for wealth that can bear it, so that such assistance does not unduly harm wealth owners and provides meaningful benefit (4) to the needy. He therefore set the threshold for silver at two hundred dirhams (5), for gold at twenty mithqāls, and for grain and fruit at five wasqs (6), equivalent to five loads of