TYPES OF WEALTH ON WHICH ZAKAAT IS NOT FARZ ARE:
- Zakaat is not Wajib on any other metal besides gold and silver.
- 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.
- 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.
- 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.
- There is no Zakaat on a person whose liabilities exceed or equal his assets.
- A person has $300, but owes $ 200. Zakaat is due on the remaining $100.