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).
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
18 There is almost a consensus of opinion on this matter. Bukhārī mentions no ḥadīth on this point, but the heading of one of his chapters, the 29th, in the book of zakāt is as follows: “The ṣadaqah (zakāt) of kasb (what is earned) and tijārah (merchandise)” (Bu. 24:29). He is unable, however, to find a ḥadīth supporting it, and contents himself with quoting the following verse of the Holy Qur’ān: “O you who believe! Give in charity of the good things that you earn and of what We have brought forth for you out of the earth” (2:267). It may, however, be noted that this verse refers to voluntary gifts. Abū Dāwūd mentions a ḥadīth from Sumra ibn Jundub: “The Holy Prophet used to command us that we should pay zakāt out of what we had for sale” (AD. 9:31). Some have questioned the authenticity of this ḥadīth, but it is supported by another ḥadīth. For instance, there is a ḥadīth reported by Dār Quṭnī and Ḥākam, according to which the Holy Prophet mentioned bazz (cloth for sale) as being one of the things on which zakāt was payable. According to another, also reported by Dār Quṭnī, the caliph ‘Umar ordered a certain man who was carrying on trade in skins, to pay the zakāt by having the price estimated. There is also a ḥadīth in Baihaqī, according to which Ibn ‘Umar said that in ‘urūdz (commodities other than gold and silver), there was no zakāt unless they were meant for trade (AM-AD. II, p. 4). The last-mentioned ḥadīth is also reported by Abū Dhar (Ah. V, p. 199).