(6) Zakāt upon gold. No zakāt is due upon gold under the value of twenty mis̤qāls, and the zakāt due upon twenty mis̤qāls is half a mis̤qāl. When the quantity of gold exceeds twenty mis̤qāls, on every four mis̤qāls above twenty are due two qirāt̤s, and so on in proportion.
Zakāt is due upon gold and silver bullion, and upon all gold and silver ornaments and utensils.
(7) Zakāt upon articles of merchandise. Articles of merchandise should be appraised, and a zakāt of 2½ per cent. paid upon the value, if it exceed two hundred dirhams in value.
(8) Zakāt upon mines, or buried treasures. Mines of gold, silver, iron, lead, or copper, are subject to a zakāt of one-fifth (k͟hums); but if the mine is discovered within the precincts of a person’s own home, nothing is due. And if a person find a deposit of buried treasure, a fifth is due upon it. No zakāt is due upon precious stones.
(9) Zakāt upon the fruits of the earth. Upon everything produced from the ground there is a tenth (ʿāshir or ʿushr), whether the soil be watered by the overflow of rivers or by periodical rains, excepting the articles of wood, bamboo, and grass, which are not subject to the tithe. Land watered by means of buckets, or machinery, or watering camels, is subject to a twentieth. Honey and fruits collected in the wilderness are subject to tithe.
The zakāt is received by a collector duly appointed for the purpose, although it is lawful for the possessor to distribute his alms himself. If a person come to the collector, and make a declaration on oath as to the amount of his property upon which zakāt is due, his statement is to be credited.
There are seven descriptions of persons upon whom zakāt may be bestowed.
(1) Faqīrs, or persons possessed of property, the whole of which, however, does not amount to a niṣāb.
(2) Miskīns, or persons who have no property whatever.
(3) The collector of zakāt.