Obligation of Zakat

1. Zakat is obligatory on

1. The free, adult sane Muslim,
2. when he possesses the nisab with complete possession, and
3. a [lunar] year has passed over it.

• There is no zakat [obligatory] upon a child, nor an insane person,
• nor a mukatib.
• There is no zakat [obligatory] upon anyone who has a [due] debt
• encompassing his money. But, if his money is more than the debt,
• he pays zakat on the excess if it reaches nisab.
• If one advance-pays the zakat before the year [has passed over it],
• and he possesses nisab, it is valid.
• If wealth is destroyed after the obligation of zakat [has become
• due], it is waived.

2. [Zakat due (in various proportions) on : gold silver cash trade goods freely-grazing livestock kept for milk, breeding or fattening : camels, cows, sheep and goats. produce (excluding firewood and grass)buried treasures and metals.]

There is no zakat [obligatory] on:

• residential homes,
• body clothes,
• household furniture,
• riding-beasts,
• slaves in service,
• weapons of use.

3. It is not valid to offer zakat without an intention coinciding with the payment, or coinciding with the setting-aside of the obligatory portion. One who gave all of his wealth in charity, without intending zakat, its obligation is waived from him.