property. Nisáb is required, for so the Prophet has decreed. When the Nisáb is required for daily use the zakát is not taken from it; such as a slave retained for personal service, grain for food, weapons, tools, books, household furniture, wearing apparel, horses for riding, &c., for one Tradition records that the Prophet specially exempted all these, whilst another given on the authority of Bukhárí states that for slaves employed in domestic service only the Sadqa-i-fitr[[227]] should be given. If a person owes a debt, the amount necessary for its liquidation must be deducted from his property and the Zakát given on the balance. If it is a debt due to God, such as an offering due on a vow or to be given in atonement for the neglect of some religious duty, it must not be so deducted from the property on which Zakát is due.
The amount of gold which constitutes a Nisáb is 20 miskats, or of silver 200 dirhems (=£5 4s.). Whether these metals are in coin or not, one-fortieth part is due. Some say that gold and silver ornaments are exempt, but Imám Sháfa'í does not admit this, and quotes from Abu Dáúd the following Tradition: "A woman with a child, on whose arms were heavy golden bracelets, came to the Prophet. He enquired if the Zakát had been given for them. On receiving a reply in the negative he said: 'It is easy for God in the day of judgment to make thee wear bracelets of fire.' The girl then took them off and said: 'These are for the service of God and of His Prophet.'" On all treasure known as rikáz, that is, buried treasure found by any one, and on valuable metals extracted from mines, one-fifth of the value must be paid, whether the land be Khárijí, rented at its proper market value; or 'Usharí possessed by the payment of a tithe. If the rikáz is found in Dar-ul-Harb, a country under a non-Muslim Government, the whole belongs to the finder, if it is on his own land, or if on unclaimed
land he must pay the one-fifth. If the coins found bear the mint stamp of a Musalmán Government, the finder must, if he can, find the owner and return them to him; if they were coined in a mint belonging to the Infidels, after having given one-fifth as Zakát, he may retain four-fifths for himself.
Pearls, amber and turquoise are not subject to any deduction, for the Prophet said: "There is no Zakát for stones."
As regards cattle the following rules have been laid down. For sheep and goats nothing is given when the number is under forty. The owner must give one for one hundred and twenty, two for the next eighty and one for every hundred after. The scale for buffaloes is the same as that for sheep.
For camels the rule is as follows: from 5 to 24 in number, one sheep or goat must be given; from 25 to 35, one yearling female camel (bint-i-mukház); from 36 to 45, one two-year old female camel (bint-i-labún); from 46 to 60, one three-year old female camel (hiqqah); from 61 to 75, one four-year old female camel (jaz'ah); from 76 to 90, two bint-i-labún; from 91 to 120, two hiqqah; and from 121 upwards, either a bint-i-labún for every forty or a hiqqah for every fifty. Horses follow this scale, or two and a half per cent on the value may be given instead. For 30 cows a one-year old female calf (tabi'a) must be given; for 40, a two-year old female calf (musinna), and after that one calf for every ten cows.
Donkeys and mules are exempt, for the Prophet said: "No order has come down (from heaven) to me about them."
If a stock of merchandize exceeds the Nisáb (£5 4s.), Zakát must be given on it and on the profits at the rate of one in forty, or two-and-a-half per cent. The Hanífites do not count a fraction of the forty. The Sháfa'ítes count such a fractional part as forty and require the full Zakát to be paid on it.
Honey, fruit, grain, &c., although less than five camel
loads,[[228]] must according to Imám Abu Hanífa pay one-tenth; but the Sáhibain and Imám Sháfa'í say that if there is less than the five camel loads no Zakát is required. The Prophet said: "If produced on land naturally watered one-tenth is due, if on land artificially irrigated one-twentieth." As he said nothing about the quantity, the Hanífites adduce the fact of the omission as a proof on their side.