Conditions under which Zakat becomes obligatory

1863. Payment of Zakat becomes obligatory only when the property reaches the prescribed taxable limit, which will be mentioned later, and if the owner of the property is Baligh, sane and a free person, and has the power to use it.

1864. If a person remains the owner of cow, sheep, camel, gold and silver for 11 months, the payment of Zakat becomes obligatory for him from the beginning of the 12th month; but he should calculate the beginning of the New Year after the end of the 12th month.

1865. If the owner of cow, sheep, camel, gold and silver becomes Baligh in the middle of the year, he should consider the beginning of the New Year from the day when he becomes Baligh.

1866. As per obligatory precaution, payment of Zakat on wheat and barley becomes obligatory when they are recognized as grain. And Zakat on raisins also, as per precautionary measures, becomes obligatory when it is called grapes. And Zakat on dates becomes obligatory, as per precautionary measures, when its color changes to yellow or red. If wheat, barley, grapes and dates is observed at a time which is suitable for deserving poor people, as per obligatory precaution, such time should be taken under consideration. For example, if someone becomes an owner of wheat or barley, when it is just grain and is not yet recognized as wheat or barley, in this situation, as per obligatory precaution, the second owner should also give Zakat on it (as it is beneficial for poor). However, the time for determining the taxable limit, and payment of Zakat on wheat and barley is when they are threshed, and grains are separated from chaff; and the time for payment of Zakat on raisins and dates is when grapes become raisins and fresh dates, dries up.

1867. If at the time when Zakat becomes obligatory on wheat, barley, raisins and dates, as per condition mentioned in the previous ruling, its owner is Baligh, it is obligatory upon him to give the Zakat.

1868. If the owner of cow, sheep, camel, gold and silver remained insane throughout a year Zakat will not be obligatory upon him, however, if he is insane for part of a year and becomes sane at the end of the year, as per recommended precaution, he should give Zakat.

1869. If the owner of cow, sheep, camel, gold and silver remains intoxicated or unconscious during a part of the year, he is not excused from payment of Zakat, and the position is the same if at the time of Zakat becoming Wajib on wheat, barley, palm-dates and raisins, he is intoxicated or unconscious.

1870. If an item is usurped from a person, and he does not have a control over it, Zakat will not be obligatory, however, if a cultivated farm is usurped from him, and at the time of payment of Zakat it was under the control of the usurper, as per obligatory precaution, he should pay Zakat whenever he gets his farm back. 

1871. If a person borrows gold, silver or any other thing on which it is obligatory to pay Zakat, and it remains with him for a year, he should pay Zakat on it, and the lender has to pay nothing.