On whom Zakat is obligatory
Zakat is not obligatory on ornaments made of any metal other than gold and silver. Likewise, if diamonds, gems, pearls, etc. are not commercial goods, Zakat is not obligatory on them either. Musannaf Ibn Abi Shayba 6/447-448On whom Zakat is obligatory
1. It has already been said that Zakat is an essential act of worship in Islam. That is why only Muslims are addressed to pay Zakat. If a sane, free, adult Muslim owns wealth amounting to nisab, it becomes obligatory on him to pay zakat. -Addurrul Mukhtar 2/259 Badayus Sanaye 2/79,82
Since the Kafir does not qualify for worship, Zakat does not fall on them.
Apart from this, Zakat is not obligatory on mentally ill Muslims and on minor children and adolescents. -Musannaf Ibn Abi Shayba 6/461-462; Raddul Muhtar 2/259 Raddul Muhtar 2/258
Things on which Zakat is obligatory
2. Zakat is not obligatory on all types of wealth and goods. Zakat is obligatory only on gold and silver, money, domesticated animals (according to prescribed rules) and trade goods.
3. Zakat must be paid on gold and silver ornaments, whether they are used regularly or occasionally or not at all. -Sunan Abu Dawud 1/255; Sunan Nasa'i Hadith 2258; Musannafe Abdur Razak 7054-7061,7063-7065; Musannaf Ibn Abi Shayba Hadith 9974;6/469-471
4. Apart from ornaments, zakat is also obligatory on other articles of gold and silver.
-Musannaf Abdur Razaq, Hadith 7061; 7066; 7102
5. If gold and silver work is done on clothes, clothes or any other article, it will also be included in the calculation of zakat and the amount of gold and silver work that is included in the work should also be paid zakat along with other zakat assets. -Musannaf Abdur Razaq Hadith 7066; Musannaf Ibn Abi Shayba, Hadith 10648, 10649, 10651
Zakat is not obligatory on ornaments made of any metal other than gold and silver. Likewise, if diamonds, gems, pearls, etc. are not commercial goods, Zakat is not obligatory on them either. Musannaf Ibn Abi Shayba 6/447-448
6. If the amount quoted from basic needs is Nisab amount and lasts for one year, it is obligatory to pay Zakat at the end of the year.-Musannaf Abdur Razaq 7091,7092
Similarly, bank balances, fixed deposits, bonds, certificates etc. are the same as cash. Zakat is obligatory on these too.
7. Zakat is obligatory even if the money is left without being used in business. -Addurrul Mukhtar 2/267; Raddul Muhtar 2/262,300
8. The money that is being saved for the purpose of Hajj or for the construction of houses, marriages of sons and daughters, etc. is no exception to this. Zakat becomes obligatory if the accumulated money, separately or combined with other Zakatable assets, amounts to Nisab and one year has passed on the Nisab. If it is spent before the completion of the year, then Zakat is not obligatory.-Musannaf Abdur Razaq Hadith 7032; Musannaf Ibn Abi Shayba hadith 10325
9. Merchandise is whatever is kept for sale in shops. If its value is Nisab, it is obligatory to pay Zakat. -Sunan Abu Dawud 1/218; Sunane Kubra Baihaqi 4/157; Muatta Imam Malek p 108; Musannaf Abdur Razaq Hadith 7103,7104; Musannaf Ibn Abi Shayba, Hadith 10557, 10560, 10563
10. Any purchase for the purpose of business, be it immovable property such as land, flats or movable property such as groceries, clothes, ornaments, construction materials, cars, furniture, electronic goods, hardware goods, books, etc., is considered as merchandise. And if the price is Nisab amount, Zakat will be obligatory. - Musannaf Abdur Razzaq Hadith 7103,7104
Description of Nisaab
11. The nisab of zakat on gold is twenty miskals. -Sunan Abu Dawud 1/221; Musannaf Abdur Razaq Hadith 7077, 7082
12. In case of silver, the nisab is two hundred dirhams. -Sahih Bukhari, Hadith 1447; Sahih Muslim, Hadith 979
13. If the value of money or trade-goods is equivalent to fifty-two tolas of rupees, then the nisab of zakat will be considered fulfilled and zakat must be paid.-Musannaf Abdur Razaq Hadith 6797,6851; Musannaf Ibn Abi Shayba hadith 9937
14. If gold, silver, money or trade goods do not have nisab amount individually, but more than one of these items have an amount, which when put together is equivalent to fifty two and a half tolas of silver or more, then in this case, all the assets should be calculated and paid zakat. Will.-Musannaf Abdur Razzaq Hadith 7066,7081; Musannaf Ibn Abi Shayba 6/393
Some examples a) Someone has less gold than nisab and less silver than nisab, but the value of the amount of gold added to the stock of silver is equal to or more than fifty two and a half tolas of silver. Then Zakat should be collected by calculating the value of gold and silver. - Musannaf Ibn Abi Shayba Hadith 9979,10649; Raddul Muhtar 2/303
b) Someone has some gold ornaments and some surplus money or merchandise which when put together is worth fifty two and a half tolas of silver or more. Zakat must be paid. - Raddul Muhtar 2/303
c) Someone has less than Nisab rupees and some surplus money or merchandise which together equals fifty-two and a half tola rupees or more. Zakat must also be paid. - Addurrul Mukhtar 2/303
15. Zakat on gold and silver, money and merchandise in excess of Nisab should be paid at a proportionate rate. -Musannaf Abdur Razaq Hadith 7032, 7074, 7075, 7079, 7080; Musannaf Ibn Abi Shayba 6/390; Addurrul Mukhtar 2/299
16. Someone had a Nisab amount of gold, silver, money or merchandise individually or collectively, and some more such wealth was acquired in the middle of the year, in which case the newly acquired wealth will be added to the old wealth and after the completion of the year of the old wealth, zakat must be paid on the entire wealth. . What is added between years does not require completion of separate years.-Musannaf Abdur Razzaq Hadith 6872,7040,7044; Musannaf Ibn Abi Shayba Hadith 10325, 10327
17. If the Nisab is full at the beginning and end of the year, Zakat must be paid. It is not a situation where Nisab is reduced. However, if the Nisab amount of wealth is owned again after the complete loss of wealth in the middle of the year, then the reckoning of the year will start again from that time and Zakat must be collected after the completion of one year. - Musannaf Abdur Razaq Hadith 7042,7044; Addurrul Mukhtar 2/302