because in taking a part, in this case, the whole would have to be broken up or damaged. Articles of merchandise were also considered as being subject to zakāt to whatever class they may belong.18 Animals used for trade purposes were subject to zakāt only if they were kept on pastures belonging to the state. There is no mention of immovable property, such as agricultural lands and house property, among the things on which zakāt was levied, but the produce of land, whether cereals or fruits, was subject to a tax called ‘ushr, literally, the tenth part. It has been treated as zakāt; actually, however, it falls within the category of land revenue. Vegetables are excepted from zakāt (Tr. 7:13). Since zakāt is a tax on property, therefore it is realizable though the property may belong to a minor. According to a ḥadīth, the Holy Prophet is reported to have said: Whoever is the guardian of an orphan, he should do trading by his property, and should not allow it to lie idle so that it may come to an end by the payment of zakāt” (Tr. 7:15).

Niṣāb

Zakāt was an annual charge on property which remained in the possession of a person for a whole year, when its value reached a certain limit, called niṣāb. Niṣāb differed with different kinds of property, the most important being two hundred dirhams or fifty-two and a half tolas (nearly twenty-one oz.) in the case of silver, and twenty mithāls or seven and a half tolas (nearly three oz.) in the case of gold. The niṣāb of cash was the same as that of silver or gold, according as the cash was held in silver or gold. In the case of merchandise of all kinds, the value was calculated on the basis of, and the niṣāb was judged by, the silver standard. In the case of ornaments, the niṣāb was that of silver, if the ornaments were made of silver, and that of gold, if they were made of gold. But jewels and the like would be excepted, and only the weight of silver or gold would be considered in determining the niṣāb. In the case of animals, the niṣāb was five for camels, thirty for bulls or cows and forty for goats. In the case of horses, no particular niṣāb is mentioned, but as zakāt in this case was judged by the price, the niṣāb must also be judged by the same standard. In the case of cereals, the niṣāb was five wasaq, according to two different calculations; it comes to twenty-six