THE NIYYAT (intention) OF ZAKAAT

1. It is Fardh to form niyyat for the fulfillment of Zakaat.
2. When giving Zakat to a needy person, the Niyyat should be that, “I am giving this as Zakaat.” If the Niyyat is not made the Zakaat will not be valid.
3. It is not necessary to reveal to the needy person to whom Zakaat is given, that the cash or kind which is being given to him is Zakaat.
4. When one has put aside an amount for Zakaat with the intention that he will give it to the needy, and at the time of giving Zakaat he forgets to make the Niyyat, the Zakaat will still be valid.
5. If one gives a deserving person some money as a gift but makes the Niyyat of Zakaat, the Zakaat will be valid.

TABLE OF ZAKAAT FOR CATTLE AND WATER BUFFALOES

The Nisaab when Zakat becomes applicable is thirty animals. There is no Zakaat if the number is less than thirty.

Thereafter, in every thirty animals, one, 1 year old animal should be given: and in every forty, a 2 year old animal should be given as Zakaat.

Example: 

TABLE OF ZAKAAT FOR SHEEP AND GOATS

The Nisaab (minimum number) when Zakat becomes applicable is forty animals which are more than twelve months old. There is no Zakat if the number is less than forty.

Thereafter for each additional hundred, one sheep that is one year old must be given as Zakaat.

THE TIME AND NISAAB OF ZAKAAT FOR LIVESTOCK

1. The owner must have possession of animals for one lunar year before Zakaat becomes Fardh.
2. The Nisaab for Saa’imah animals is governed by the number of animals in one’s ownership and not by the monetary value of each animal. (refer to tables in the further posts for detail).

NISAAB AND RATE OF ZAKAAT

The amount of wealth which makes one liable for Zakaat is called Nisaab.
The payment of Zakaat is compulsory on the excess wealth or assets which is equal to/or exceeds the value of Nisaab, and which is possessed for a full Islamic year. If such wealth decreases during the course of the year, and it increases again to the value of Nisaab before the end of the year, the Zakaat then must be calculated on the full amount that is possessed at the end of the year.

The Nisaab of gold and silver fixed by Rasulullah Sallallaahu Alaihi Wa Sallam is as follows: 

The rate of Zakaat which was fixed by Rasulullah (Sallallaho Alaihe Wa Sallam) is 2.5% (1/40) i.e. 2.5 cents in a Dollar.

ANIMALS ON WHICH ZAKAAT IS NOT FARZ ARE:

1. Animals that are stall fed for six months of the year and then left to graze on the veldt for the remainder of the year are not Saa’imah and thus no Zakaat will be liable on their owner.
2. There is no Zakaat payable on animals which are reared for riding, or for drought purpose or for one’s own use or consumption.
3. There is no Zakaat on wild game.
4. There is no Zakaat on horses, donkeys and mules if they are not for trade.
5. There is no Zakaat on a herd which consists of calves only i.e. until they reach a capable age of breeding. If such a herd has one animal that could be used for breeding, then Zakaat will have to be given on all of them.
   In this case that particular full grown animal will have to be given as Zakaat. If this animal which is capable of breeding dies, then Zakaat will still be necessary on the rest of the herd of calves.
6. Zakat is not applicable on sheep that are less than twelve months old.

ANIMALS ON WHICH ZAKAAT IS FARZ ARE:

1. It is compulsory to give Zakaat on camels, cattle, water buffaloes, goats and sheep(or any such Halaal animal that can be slaughtered for Qurbani in terms of Shariat) when they:
   a. graze on the open veldt of the greater part of the year and are not stall fed;
   b. are kept for milk, breeding or fattening. Such animals are termed ‘Saa’imah’.
2. Zakaat on Saa’imah animals is calculated on number and not value therefore stud or thoroughbred animals and crossbred animals are treated alike for Zakaat purposes.
3. Where animals are kept for trade, Zakaat will be calculated and given as is done in commercial establishments. (i.e. on the monetary value of each animal). The Nisaab is the same as that of trading.
4. If one has a mixed flock of goats and sheep and the number of each kind individually makes Zakaat applicable then the Zakaat of each respective group will be given from its own kind.
5. When the number of each type of animal individually does not make Zakaat binding, but the total of both kinds does amount to the Nisaab then Zakaat will be given from the type of animal that is greater in number.
6. If both kinds are equal in number, one has the option of choosing the Zakaat animal from whichever kind he desires. It must be noted that the Zakaat animal should be of a good quality.

TYPES OF WEALTH ON WHICH ZAKAAT IS NOT FARZ ARE:

1. Zakaat is not Wajib on any other metal besides gold and silver.
2. Zakaat is not Wajib on fixtures and fittings of a shop, motor car, truck or any delivery vehicle etc., which is used in running a business.
3. There is no Zakaat on diamonds, pearls, and other precious or semi-precious stones which are for personal use. Zakaat is payable on the gold or silver used in making jewelry with diamonds, pearls etc. There is no Zakaat on imitation jewelry.
4. There is no Zakaat on any number of living quarters, house-hold furniture, crockery, personal clothing, whether they are in use or not. However, Islam does not justify extravagance.
5. There is no Zakaat on a person whose liabilities exceed or equal his assets.
6. A person has $300, but owes $ 200. Zakaat is due on the remaining $100.

TYPES OF WEALTH ON WHICH ZAKAAT IS FARZ ARE:

1. Zakaat is Farz on gold and silver, be it in the form of bullion, jewellery, cash, bank notes, utensils or any other form. The value of these should be equal to the amount which is shown under Nisaab rate.
2. If the gold possessed is not equal to the value of 87.48 grams, or silver possessed is not equal to the value of 612.36 grams, but the value of both combined is equal to the value of either the Nisaab of gold or silver, then Zakaat will be Farz.
3. In the event of an article not being of pure gold or pure silver, but containing a mixture of other metals and gold or silver, but is regarded as gold or silver then Zakaat on this will be Farz. But in the case where the metal is of greater quantity than either the gold or silver, Zakaat will not be Farz on that article.
4. If a person has 620 grams of silver (which is more than the Nisaab) and before a whole year has elapsed he acquires 50 grams of gold (which is less than the Nisaab), then the value of this gold must be added to the value of the silver, and thereafter the Nisaab reckoned. The two must not be reckoned separately, as this will be a cause of avoiding Zakaat.
5. Zakaat is Farz on merchandise for business, equal to the value of Nisaab.
6. Zakaat is Farz on livestock.
7. Zakaat is Farz on the income of properties if it is equal to the value of Nisaab.
8. Zakaat is Farz on the income derived from a hiring business, such as crockery, motor cars, vans, trucks etc.

ON WHOM IS ZAKAAT FARZ?

Zakat is Farz upon a person if:

1. He is a Muslim.
2. He is an adult.
3. He is a sane person.
4. He is a free person – not a slave.
5. He owns wealth intended for trading to the value of Nisaab.

Furthermore the wealth should be:

1. Fully owned by him.
2. In excess of his personal needs (clothing, household furniture, utensils and cars etc. are termed as articles of personal use).
3. It should be possessed by him for a complete lunar year.
4. Of a productive nature from which he can derive profit or benefit such as merchandise for business, gold,
   silver, live-stock, etc.
5. There is no Zakat on effects that are not of a productive nature even if these are in excess of one’s needs,
   such as cars, utensils, furniture etc. if such items are not intended for trade.

NOTE:
Zakat is Farz. Any person who denies it being Farz (compulsory) loses his Iman. However, if he recognizes Zakat being Farz but neglects this duty he will be termed a Faasiq (Transgressor).

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