Subjects of Zakah

Properties are subject to zakah providing that these five conditions are met:

  • Al-milk at-tamHaram properties are not subject to zakah and their zakah are not acceptable
  • An-namaa. The properties grow or potentially grow if they are invested. For example trade assets, dairies, farms, mudharabah, partnerships, bonds, etc.
  • Meet its nisab. Properties are up to a certain measure. For example, harvests are more than 653kg, gold or silver is worth more than 85gr gold, more than 30 cows per farm, etc.
  • The properties owned provide more than basic needs, which are the minimal provision that a person and his family under his care needs to live.
  • The properties are owned up to a certain period or at a certain time. For example, for trading assets, they have to be owned for one year, whereas other properties, such as harvest are subject to zakah the moment they were obtained.

Some ulama' limit the type of properties that are subject to zakah only to eight things: camels, cows/oxen, sheeps/lambs, wheats, sorgum, dates, golds, and silvers. This school of thought is based on the fact that the existing hadists only explicitly mentioned these eight things. However, currently the majority of ulama agree that all properties, either explicitly mentioned or not, are subject to zakah as long as it meets the conditions above. This is based on the principle found in Quran and hadists that state that other people have rights on every property that can potentially grow, such as:
(QS Adz-Dzariyat[51]:19)