“Irrespective of the differences of the jurists in understanding the concept of zakah, if the details of this directive which have reached us through the consensus of the Companions of the Prophet (sws) and their practical adherence, and which now stand validated through the consensus of the ummah are studied as regards their bases in the shariah, then they can be stated as:
1. Nothing except the following are exempt from zakah:
i.tools of production, trade and business
ii. personal items of daily use
iii. a fixed quantity called nisab
Zakah shall be collected annually on wealth of all sorts, livestock of all types and produce of all forms of every Muslim citizen who is liable to it.
2. Following are its rates:
(a) Wealth:2 ½% annually
(b) Produce:(i) 5 %: on all items which are produced by the interaction of both labour and capital, (ii) 10 % on items which are produced such that the basic factor in producing them is either labour or capital and (iii) 20% on items which are produced neither as a result of capital nor labour but actually are a gift of God.
(c) Livestock
(i) CAMELS
– From 5 to 24 (camels): one she-goat on every five camels
– From 25 to 35: one, one-year old she-camel or, in its absence, one, two-year old camel
– From 36 to 45: one, two-year old she-camel
– From 46 to 60: one, three-year old she-camel
– From 61 to 75: one, four-year old she-camel
– From 76 to 90: two, two-year old she-camels
– From 91 to 120: two, three-year old she-camels
– Over 120: one, two-year old she-camel on every forty camels and one, three-year old on every fifty camels
(ii) COWS
– one, one-year old calf on every thirty cows and one, two-year old calf on every forty cows
(iii) GOATS
– From 40 to 120: one she-goat
– From 121 to 200: two she-goats
– From 201 to 300: three she-goats
– Over 300: one she-goat on every hundred goats”…
(Excerpt from Meezan: Javed Ahmed Ghamidi)
(Translated by Dr. Shehzad Saleem)