maunds and ten seers, or eighteen maunds and thirty-five and a half seers, or nearly a ton in the first case, and about two-thirds of a ton in the second.19

Rate at which zakāt must be paid

With the exception of animals, zakāt was levied at almost a uniform rate, being two and a half per cent of the accumulated wealth. In the case of animals, camels and sheep, detailed rules were laid down, and animals of a particular age were taken as zakāt when the herd reached a specified number.20 A perusal of the rates given in the footnote would show that, though there is a slight variation, yet in the main, the rate of two and a half per cent seems to have been kept in view. The case of one full-grown cow out of every forty cows, one she camel, two years old, out of every forty camels, and one goat out of forty goats, makes this clear.

The case of treasure-trove, out of which one-fifth was taken, is quite a different matter, and can hardly fall within the category of zakāt, since it cannot be said to be a thing which has remained in the full possession of the owner for one year. In such circumstances, where other governments would take the whole treasure, the Muslim state takes only a fifth. In case of ‘ushr, as already stated, it is not technically zakāt; it is really land revenue. The state takes only one-tenth of the produce of agricultural land when it is grown with the aid of rain-water or natural springs, and one-twentieth when irrigated by wells or other artificial means in which labour is engaged by the owner of the land (IM.8:17).

Zakāt under modern conditions

It will thus be seen that zakāt proper is only a charge on accumulated wealth, and is intended to do away with the inequalities of Capitalism. Wealth has a tendency to accumulate, and zakāt aims at its partial redistribution in such a manner that the community, as a whole, may derive advantage from it. A part of the amassed wealth or capital of every individual is taken away annually and distributed among the poor and the needy. Zakāt would therefore be payable on all cash hoardings, or hoardings in gold or silver, as well as on any