Among the basic principles governing zakat is that Abū Hanīfah takes a broader view of its obligation than others. He requires it on grazing horses that include āthār (traces) (1), and on all forms of gold and silver, including permissible jewelry and other items. He includes minerals and other buried wealth within rikāz, requiring a one-fifth levy on it. However, apart from zakat al-fitr and the tithe, he requires zakat only from a legally accountable person. He permits the use of stratagems to avoid its obligation. His followers differed over whether this is disliked: Muhammad regarded it as disliked, whereas Abū Yūsuf did not.

Mālik and al-Shāfi'ī agreed that legal accountability is not a condition for zakat to be obligatory, given the many reports from the Companions on this matter. Neither required it on horses, permissible jewelry, or the earth’s produce except for what was mentioned earlier. Mālik prohibited using stratagems to avoid zakat and maintained that it remained obligatory despite such stratagems. Al-Shāfi'ī regarded using stratagems to avoid it as disliked.

Ahmad’s position on the scope of its obligation lies between those of Abū Hanīfah and Mālik, as explained earlier regarding produce subject to the tithe. He requires zakat on the wealth of both legally accountable persons and those who are not legally accountable. Different positions are reported from him concerning permissible jewelry, although the position upheld by his followers is that zakat is not obligatory on it. His position on stratagems is the same as Mālik’s: he prohibits using stratagems to evade its obligation