A. From Islamic Laws Book

B. Zakat In Jafri Fiqh by Sayid M Rizvi

C. Zakat on Business

D. Types of zakat & Qty -Ayt Dastaghaib Shirazi

E. Zakat e Fitra &    FAQ

A. From Islamic Laws book of Ayt Sistani


Zakat of wheat, barley, dates and raisins

Minimum taxable limit of gold 

 Taxable limit of silver

 Zakat payable on Camel, Cow & Sheep  

 Minimum taxable limit of camels

Minimum taxable limit of cow

 Taxable limits of sheep (including goats)

Zakat on business goods

Disposal of zakat

Qualif of those entitled to receive zakat

 Intention of zakat

 Miscellaneous rules of zakat 

 Zakat of fitrah

Disposal of fitrah

Miscellaneous matters regarding fitra


B .ZAKĂT IN JA'FARI FIQH   By: Sayyid Muhammad Rizvi
INTRODUCTION   A sister from Toronto had sent questions to me in 1999 about zakăt and I had written a detailed response to her explaining the Shi‘i perspective on zakăt. Recently an article appeared in Federation Samachar (Tanzania) on issue of poverty and it was critical of the Shi‘a jurists (mujtahidin) for not making zakăt obligatory in all the wealth as it is done by the Sunnis. Since my 1999 response deals with the issues raised in that article, I have decided to publish it with revisions and additions for the benefit of the general audience.Members are also adviced to read the final comments expressed by Sayyid Muhammad Rizvi  including his advice, "Let us not exercise the ijtihad of ignorance in religious matters..." 
Download the PDF file here


C. Zakat on Business  Download ppt here



D. Types of Zakat and its Quantity
by : Shaheed Ayatullah Abdul Husain Dastghaib Shirazi

Zakat is of two types, Obligatory and recommended. Obligatory Zakat is again of two types. The Zakat of wealth and the Zakat of body (Fitra). The Zakat of wealth is for nine items: Four food grains (Wheat, barley, dates and dried grapes); Three quadrupeds, (Sheep or goats, cows and camels) and two types of coins, (gold and silver). Zakat of food grains becomes obligatory when wheat, barley, dates or resins reach a particular quantity (Nisab). The Nisab (taxable limit) is fixed at 40 mithqal less than 280 Tabrizi mounds approximately equal to 847 Kilograms. If the cultivation of wheat, barley, dates or resins was carried out by rain water, stream/river or from the moisture of the earth (like the lands of Egypt etc.) the Zakat payable is one-tenth of the total yield. But if it was cultivated with well-water etc. the Zakat is 1/20 (twentieth part / 5.

Nisab of Three types of Quadrupeds

1. Five types of Nisabs apply to Sheep/goats

First Nisab is forty. From every forty animals one is to be given away as Zakat. No Zakat is payable if Sheep/goats are less than forty in number.
Second Nisab is one hundred and twenty-one. If one has 121 Sheep or goats he has to give two of them in Zakat.
Third Nisab is 201 animals. Zakat payable on them is Three sheep/goats.
Fourth Nisab is 301 sheep/goats. Zakat payable is four animals.
Fifth Nisab is four hundred sheep/goat or more than this. In this case one part of hundred is payable. In other words from every hundred sheep/goat one is to be given as Zakat.

2. Two Nisabs of Cows

The first Nisab is thirty. The Zakat for this is a calf which has entered the 2nd year of its life. There is no Zakat if one has less than thirty cows.
The second Nisab is forty and its Zakat is a female calf which has entered the 3rd year of its life. For example, if a person has 39 Cows, he should pay Zakat on 30 Cows only. Furthermore, if he possesses more than 40 Cows but their number does not reach 60, he should pay Zakat on 40 cows only. And when their number reaches 60 which is twice as much as the first Nisab (taxable limit), he should give as Zakat 2 calves, which have entered the 2nd year of their life. And similarly, as the number of the cows increases, he should calculate either in thirties or in forties, or from 30 and 40 and not at the rate of multiple of thirty cows as that would have a remainder of 10 cows.

3. Minimum Taxable Limit of Camels

Camels have 12 taxable limits:
(i) 5 camels, the Zakat is one sheep. As long as the number of camels does not reach five, no Zakat is payable on them.
(ii) 10 camels, the Zakat is 2 sheep.
(iii) 15 camels, the Zakat is 3 sheep.
(iv) 20 camels, the Zakat is 4 sheep.
(v) 25 camels, the Zakat is 5 sheep.
(vi) 26 camels, the Zakat is a camel which has entered the 2nd year of its life.
(vii) 36 camels, the Zakat is a camel which has entered the 3rd year of its life.
(viii) 46 camels, the Zakat is a camel which has entered the 4th year of its life.
(ix) 61 camels, the Zakat is a camel which has entered the 5th year of its life.
(x) 76 camels, the Zakat is 2 camels which has entered the 3rd year of their life.
(xi) 91 camels, the Zakat is 2 camels which has entered the 4th year of their life.
(xii) 121 camels and above. In this case, the person concerned should either calculate the camels in groups of 40 each, and give for each set of forty camels, a camel, which has entered the third year of its life; or calculate them in groups of 50 each and give as Zakat, for every 50 camels, a camel which has entered the 4th year of its life, or he may calculate them in the groups of forty and fifty. However, in every case he should calculate in such a way that there should be no balance and even if there is a balance, it should not exceed nine. For example, if he has 140 camels he should give for 100 camels, two such camels as have entered the fourth year of their life and for the remaining forty camels, he should pay one camel which has entered the third year of its life. And the camel to be give in Zakat should be female.

Nisab (Minimum Taxable Limit) for Gold

There are two taxable limits of gold: The first limit is 20 mithqals (Shara'), one mithqal being equal to 3.456 gms. Hence when the quantity of gold reaches 20 mithqals and other requisite conditions are also fulfilled, one should pay1/40th part of it, which is equal to 1.728 gms, as Zakat. And if the quantity of gold does not reach this limit, it is not obligatory to pay Zakat on it. The second taxable limit of gold is applicable when gold, in addition to 20 mithqal shara' is further increased. If an additional of 4 mithqal shara' takes place to 20 shara' mithqals, one should pay Zakat on the total quantity at the rate of 2.5%. and if the addition is less than 4 Shara' mithqals, Zakat will be payable on 20 shara' mithqals only; and it will not be obligatory to pay it on the additional quantity. The same rule applies as and when ongoing additions take place in the quantity of gold, like, if a further increase of 4 mithqals takes place, Zakat should be paid on the entire quantity, and if the increase is less than that, no Zakat will be payable.

Taxable Limit of Silver

There are two minimum taxable limits for silver: The first is 105 ordinary mithqals, equal to 483.88 gms. Therefore, when the quantity of silver reaches that limit and other necessary condition are also fulfilled one should pay 2.5% of it as Zakat. And if the quantity of silver does not reach the aforesaid limit, it is not obligatory to pay Zakat on it. The Second limit of silver is when there is an addition of 21 mithqals, that is, if an addition of 21 mithqals takes place to 105 mithqals, the Zakat should be paid on 126 mithqals. If the addition is less than 21 mithqals he should pay Zakat on 105 mithqals only, and no Zakat is payable on the additional quantity. The same rule applies as and when ongoing additions take place in the quantity of silver, like if 21 mithqals are further added, he should pay Zakat on the entire quantity and if the addition is less than that the quantity which has been added and is less than 21 mithqals, is not liable to any Zakat. Thus, if a person gives 1/40 of all the gold or silver he possesses, he will have paid the obligatory Zakat and sometimes even more than that. For example, if a person has 110 mithqals of silver and gives 2.5% of that, he will have paid Zakat on 105 mithqals which was obligatory, and also something on 5 mithqals which was not obligatory. These are the basic rules with regard to Zakat. Those who wish to study this in more detail may refer to the books of Jurisprudence.

Zakat of Fitra

At the time of sunset on Eid ul Fitr night (i.e. the night preceding Eid day), whoever is adult and sane and is neither unconscious, nor poor, nor the slave of another, he should give, on his own behalf as well as on behalf of all those who are his dependents, about Three kilos per head of wheat or barley or dates or raisins or rice or millet etc. It is also sufficient if he pays the price of one of these items in cash. As per obligatory precaution, he should not give from that food which is not staple in his place, even if it be wheat, barley, dates or raisins. We must remember that the immediate benefit of Zakat of Fitra is that one shall be safe from accidental or destined death the following year. It is related from Imam Ja'far as-Sadiq (a.s.) that he told his financial secretary to pay the Zakatul Fitra of all his family members and not to overlook any of them. "Because if his Zakat is not paid I would be in constant fear of his demise." "What do you mean by 'demise'?" asked the secretary.
"Death", replied Imam (a.s.), "And its reward is the acceptance of a month of fasting."
Imam (a.s.) also said,
"Zakatul Fitra completes (perfects) the fasts of the month of Ramadhan."
Zakat can be spent in eight ways as mentioned in the Holy Qur'an.

Disposal of Zakat

Holy Qur'an says: "Alms are only for the poor and the needy and the officials (appointed) over them, and those whose hearts are made to incline (to truth) and the (ransoming of) captives and those in debts and in the way of Allah and the wayfarer." (Surah at-Tawba 9: 60)

Zakat can be spent for the following eight purposes:
(1) It may be given to a poor person, who does not posses actual or potential means to meet his own expenses, as well as that of his family for a period of one year. However, a person who has an art or possesses property or capital to meet his expenses, is not classified as poor.
(2) It may be paid to a miskin (a destitute person) who leads a harder life than a Faqir (a poor person).
(3) It can be given to a person who is a Wakil of Holy Imam (a.s.) or his representative to collect Zakat, to keep it in safe custody, to maintain its accounts and to deliver it to the Imam or his representative or to the poor.
(4) It can be given to those non-Muslims who may, as a result, be inclined to Islam, or may assist the Muslims for fighting against the enemies, or for other justified purposes. It can be given to those Muslims also whose faith in the Prophet or in the Wilayat of Amir ul-Mu'minan in unstable and weak, provided that, as a result of giving, their faith is reinforced.
(5) It can be spent to purchase the slaves to set them free, the details of which have been given in its relevant Chapter.
(6) It can be given to an indebted person who is unable to repay his debt.
(7) It may be spent in the way of Allah (S.w.T.) for things which have common benefit to the Muslims; for example, to construct a mosque, or a school for religious education or to keep the city clean, or to widen or build tar roads.
(8) It may be given to a stranded traveller.
(9) These are the situations in which Zakat can be spent. But in situation number 3 and 4, the owner cannot spend without the permission of Imam (a.s.) or his representative; and the same applies to the 7th situation, as per obligatory precaution.

Recommended (Mustahab) Zakat

Zakat is recommended in seven things:
1. Wealth: That is the money collected by a person to use in business transactions.
2. Rice, grams, lentil, Vetch etc. But there is no Zakat on vegetables like brinjals, cucumber, water melon or musk melon.
3. Mare
4. Jewellery and embellishment should be given to believers for temporary use.
5. Hidden or buried treasure which cannot be spent. One year's Zakat is to be paid on it, if the individual is capable of it.
6. When in order to avoid paying Zakat a person disposes off his taxable limit. In such cases it is recommended for him to pay Zakat on the balance at the beginning of next year.
7. Income from lease hold property like house, shop, orchard or public bath etc.

Other Wajib Taxes

Another important religious duty is Khums. It has been prescribed as the share of the Messenger of Allah (S) and his progeny (a.s.) as they cannot accept Zakat. Anyone who withholds a single Dirham of Khums will be included among those who had usurped the rights of ale Muhammad (a.s.) and those who had oppressed them. Anyone who denies the obligatory nature of this duty is an unbeliever as Khums is one of the principal articles of faith. The relevant Qur'anic ayat and the traditions of Ma'saman (a.s.) are given below: "And know that whatever you gain, a fifth of it is for Allah and for the apostle and for the near of kin and the orphans and the needy and the wayfarer, if you believe in Allah and in that which We revealed to Our servant, or the day of distinction, the day on which the two parties met; and Allah has power over all things." (Surah al-Anfal 8: 41)
Imam Ja'far as-Sadiq (a.s.) says, "Since Allah has made Sadaqah Haram on us (Ahl ul-Bayt) and prescribed Khums for us, Khums is Wajib and Hadiya (gift) is permissible for us." (Man la Yahzarul Faqih Vol. 2 page 41)
Imam Baqir (a.s.) says, "It is not permitted for anyone to purchase anything from the money on which Khums has not been paid and until our right has not reached us." (Usal al-Kafi Vol. 1 page 545)
Imam (a.s.) also said, "The most difficult situation on the day of Qiyama will be when those eligible for Khums will arise and claim their rights from those who had not paid Khums." (al-Kafi Vol. 1 page 546)

Widening of Sustenance, Purification of wealth, Savings for the future

A friend, businessmen of Imam Riza (a.s.) wrote to him from far seeking permission to spend from the amount on which Khums had not been paid. Imam (a.s.) replied: "Indeed, the Almighty Allah is widely merciful and kind. And the Almighty Allah has promised rewards and good recompense for those who will obey His commands. And there is penalty for those who act in contravention of these laws. Certainly only that wealth is permitted for a person that is allowed by Allah (S.w.T.). Doubtlessly, Khums is our need and a command of our religion, a channel of sustenance of our friends and it is to be spent to protect our honours. Meaning those from whose side we are at the risk of being harmed.

So, do not avoid paying Khums to us. And as far as possible do not deprive yourself from our supplications. Indeed, Khums is a saving that will benefit you on the day of affliction and helplessness (Qiyama). A Muslim is one who fulfils all that he had vowed with regard to servitude and obedience of the Almighty. One who accepts by his tongue but denies in the heart is not a Muslim. (Wafi – Kafi – Tahzib)

Hazrat Hujjat ibnul Hasan (a.t.f.s.) sent a letter to Abul Hasan Asadi through his special representative Muhammad bin Uthman. Therein he says, "In the name of Allah, the Beneficent, the Merciful. Curse of Allah and the angels and all the people be upon the one who considers permissible for himself a single Dirham from our money (wealth)."

Abul Hasan Asadi said, "I thought that those who are cursed here are those who considered any type of Imam's property Halal for himself. Thus by the One who sent Muhammad as a great giver of good news. I saw that the writing of the letter had disappeared and in its place the following appeared: Curse of Allah and the Angels and all the people be upon the one who takes even a Dirham without our permission from our property (rights of Sadat)."

ZAKAT - E - FITRA ( Academy of learning Islam)

The numbered rulings are according to the fatawa of   Ayatullah Al-Udhma Seyyid Ali Al-Husaini Seestani, Dama Dhilluhu

The rulings in brackets are according to the fatawa of   Ayatullah Al-Udhma Seyyid Abulqassim Al-Khui, Ridhwanullahi Alayhi

  1. Payment of fitrah becomes wajib (obligatory) after sunset on the eve of Eid-ul-Fitr on a person who is baligh (attained puberty), aqil (sane), and is neither needy, nor indigent nor unconscious for himself and all his dependants wherever and whoever they are.
  2. For the purpose of fitrah, dependants include guests who are present at the host’s house at the time of sunset on the eve of Eid-ul-Fitr. However, if a guest comes without the consent of the host, his fitrah becomes wajib upon the host on the basis of ehtiyat wajib (obligatory precaution). This ruling also applies to a person who is forcibly made to maintain another person. The fitrah of a guest arriving after sunset even if he was invited earlier is not upon the host, unless he is a dependant of the host. (Ehtiyat Mustahab to pay for uninvited guest or one forcibly maintained.)
  3. Fitrah should be given from wheat, barley, raisins, rice or millet or its cash value at the rate of one sa’a (about 3 kg.) per head. On the basis of obligatory precaution (ehtiyat wajib), one should not give fitrah from that food which is not staple in his place, even if it be wheat, barley, dates or raisins. (Staple food has not been made a condition).
  4. Fitrah is given to a needy person who, according to the shari’a is a faqeer, that is, a person who is not able to meet his living expenses for himself and for his dependants for one whole year, nor does he possess the means to earn a livelihood for himself and his dependants. It is ehtiyat wajib that the fitrah is given to a faqeer who is a Shia Ithna-Asheri. (Ehtiyat Mustahab to give to a Shia Ithna-Asheri Faqeer.)
    Note: The faqeer to whom fitrah is given need not necessarily be adil, but it is ehtiyat wajib that fitrah should not be given to a person who drinks liquor, or one who does not perform his daily salaat or one who commits sins openly or one who will use the fitrah in a sinful way.

  5. A non-Seyyid cannot give fitrah to a Seyyid even if he maintains a Seyyid and pays his fitrah.
  6. It is ehtiyat mustahab (recommended precaution) that a faqeer be given a minimum of one full fitrah. More can be given to one person also. (Ehtiyat Wajib to give a minimum of one full fitrah to a person).
  7. If a servant is employed on the condition that the employer will pay all his expenses, then the servant’s fitrah becomes wajib upon the employer. But if the condition is the payment of the salary only, then his fitrah is not wajib upon the employer.
  8. If the price of one type of grain is double that of the other, one cannot give half the measure of the better grain nor its cash value as fitrah.
  9. It is recommended to give preference to one’s relatives when giving fitrah, then to the neighbors and then ahlul ilm (people of learning). Preference, however, can be given to another category of people if there is a good reason to do so.
  10. For those who pray Salatul Eid, it is ehtiyat wajib to give the fitrah before the Eid prayers and for those not praying Salatul Eid the time extends up to before Dhuhr. If fitrah is set aside but not distributed by Dhuhr, then whenever it is disbursed, the niyyah (intention) of fitrah should be made. If one does not give out or set aside the fitrah within the due time, he should give the fitrah later, on the basis of precaution, without making the niyyah of adaa or qadhaa but only qurbatan Ilallah.
  11. An item set aside for fitrah cannot be used or substituted by another item.
  12. On the basis of ehtiyat wajib, fitrah should not be sent outside the town one resides in if there are deserving people in that town. If one does so and the fitrah gets spoiled or lost then it must be given again.
  13. Fitrah cannot be given before the month of Ramadhan and it is better not to give it during the month of Ramadhan. However, if a loan was given to a person who deserves to receive fitrah, then when the fitrah becomes due that amount can be set off against the fitrah.
  14. If fitrah is given from a thing which is inferior or defective, it will not be sufficient.

FAQ on Zakatul Fitrah (According to Fataawa of Ayatullah Sayyid Ali al-Husayni Seestani)

Q. What is Zakatul Fitrah?
A: It is religious tax/alms (zakat) paid on the day when Muslims break the fasting period at the end of the month of Ramadhan. This alms is known as Zakat al-Fitrah.

Q. What do the Qur'an and Hadith say about Fitrah?
A: Imams (a) say that the verses: Indeed whosoever purifies himself shall achieve success, and glorifies the Name of his Lord and prays (87:14 & 15) refer to giving of Fitrah and saying prayers on Eid al-Fitr. Imam Ja`far as- Sadiq (a) said: for your fast to be accepted, give zakât.

Q. When does Fitrah become wajib?
A. Payment of Fitrah becomes obligatory after sunset on the eve of Eid al- Fitr. The Fitrah should be kept aside and paid on Eid al-Fitr before Eid prayers or before midday for those who cannot say their Eid prayers. It is necessary to have obligatory intention (niyyah) of giving Fitrah for God's pleasure only.

Q. What happens if someone forgets or does not give Fitrah on time?
A. If one does not give out or set aside the Fitrah within the due time, he should give the Fitrah later, on the basis of precaution, without making the niyyah of adaa or qadhaa but only Qurbatan Ilallah.

Q. Can we give Fitrah in advance?
A. Giving Fitrah before the eve of Eid al-Fitr is not permissible. However, if you wish to send Fitrah earlier so that it reaches the needy on time, then you can send it as a temporary loan to the needy and then change your intention from loan to Fitrah on the eve of Eid al-Fitr.

Q. To whom is Fitrah obligatory?
A. Paying Fitrah is obligatory on every Muslim who is mature (baligh), sane, financially able, and conscious on the eve of Eid al-Fitr. Fitrah should also be paid on behalf of all dependents (e.g. wife, children) whom one supports financially.

Q. When is a host required to pay Fitrah for his guest?
A. If a person invites another person to his house on the eve of Eid al-Fitr and if the guest is present at the host's place at the time of the sunset then it is obligatory for the host to pay Fitrah for his guest.

Q. What happens if the guest arrives after the sunset on Eid night?
A. In this case the guest will pay his/her own Fitrah and it is not obligatory on the host to pay Fitrah for the guest.

Q. What happens if a guest comes uninvited and is present at the time of the sunset on the eve of Eid al-Fitr?
A. Ayatullah Sayyid As-Sistani says that the host should still pay the Fitrah as an obligatory precaution. However, Marhum Ayatullah Sayyid al-Khui was of the opinion that is recommended for the host to pay Fitrah of an uninvited guest.

Q. How much should we pay for Fitrah?
A. Fitrah for a person is given on a weight of three kilograms (one sa`a) on any food commodity like wheat, barley, rice, millet, raisins or dates. Ayatullah Seestani is of the opinion that the item that is not a staple food in your town should not be given in Fitrah. Say, for example, if millet is not a staple in Vancouver then Vacouver mumineen should not pay Fitrah on millet.

Q. Can we give cash value of any commodity mentioned above?
A. Yes, cash value in lieu of any foodstuff mentioned can be given as Fitrah. Thus, if a kilo of rice costs $2.00, the cash value of Fitrah on rice per person would be $6.00. We recommend, Fitrah on basmati rice to be Canadian Dollars 7.00 for residents of Canada and US Dollars 6.00 for US residents. (Please check prices for other items in your areas.)

Q. Whom should we give the Fitrah to?
A. It is given to the needy who are unable to meet their own or their dependants annual living expenses, nor do they have the means to do so through earning. Ayatullah As-Seestani says that the needy who is given the fitrah must be a Shi`ah Ithna `Ashari.

Q. Who should not be given the Fitrah?
A. A needy who: consumes alcohol, does not say his daily prayers (salat), commits sins openly, or he who is known to use the Fitrah in sinful way.

Q. Are there any additional rules that we need to be aware of?
A. Following are some important rules: (i) Fitrah should not be sent outside the town one resides in, if there are deserving mumineen in that town. (ii) Fitrah from a non-Sayyid cannot be given to a needy Sayyid; the reverse is permissible. (iii) A needy should be given at least one Fitrah (iv) Amongst the needy, relatives should be preferred over others when giving Fitrah, next in line are neighbors and then the learned.

Reproduced from the Academy for Learning Islam.