Alms Tax: Things on Which Zakat is Obligatory

Practical Laws of Islam as per the teachings of Ayatullah Sistani

Ruling 1871

Zakat is obligatory (wājib) on ten things:

1. Wheat;

2. Barley;

3. Dates;

4. Raisins;

5. Gold;

6. Silver;

7. Camels;

8. Cows;

9. Sheep [and goats];

10. Business goods, based on obligatory precaution (al‑iḥtiyāṭ al‑wājib).

If someone owns one of these ten things, then, given the conditions mentioned below, he must give the specified amount in one of the prescribed ways.

-Ayatullah Sistani, Practical Laws of Islam, Alms Tax (Zakat)