Book of Zakat

Zakat is one of the five arkaan (essentials) of Islam as found in the well-known hadith in Muslim and Bukhari:

 بُنِيَ الْإِسْلَامُ عَلَى خَمْسٍ شَهَادَةِ أَنْ لَا إِلَهَ إِلَّا اللَّهُ وَأَنَّ مُحَمَّدًا رَسُولُ اللَّهِ وَإِقَامِ الصَّلَاةِ وَإِيتَاءِ الزَّكَاةِ وَالْحَجِّ وَصَوْمِ رَمَضَانَ

"Islam is built upon five: bearing witness that there is no deity but Allah and that Muhammad is His Messenger, establishing the prayer, rendering the Zakat, performing the pilgrimage and fasting Ramadhan."

1. Conditions for it to be obligatory are five:

   1. Islam

   2. Freedom

   3. Possession of nisaab (mimimum)

   4. Complete, actual possession & control

   5. The passing of the year (where appropriate)

2. Zakat is obligatory upon the property of the minor and the incapacitated (executed by their waliy).

3. Zakat is due on five kinds of property:

   1. Herd aminals

   2. What the earth produces (certain agricultural products and minerals)

   3. Honey

   4. Money

   5. Inventory (NOTE: rejected - all alleged daleels are inauthentic)

4. Zakat is not obligatory if a debt lower one's balance to below nisaab (money only)

5. If anyone dies while owing Zakat, it is taken from his/her estate - with or without stipulation by will.