Zakat is among the obligations that have been emphasized by the Holy Quran and the traditions of the Prophet and the Ahlulbait (peace be upon them). Not paying it is considered among the major sins for which Allah has promised hellfire. The jurists have explained the conditions and rulings about Zakat in their books. Zakat is obligatory on the following three groups of properties: (1) Gold and silver minted coins. (2) The four crops: wheat, barley, raisins and dates. (3) The four livestock: camels, cows, goats and sheep. Gold and silver coins are not used as tender nowadays, so the Zakat on this group does not apply. The Zakat on the other items are not obligatory unless their quantity reaches a particular threshold, which most people do not possess nowadays. One can see that the application of obligatory Zakat is much less than Khums, which is obligatory on all net income, as Allah has said: “And know that whatever thing you gain, indeed a fifth thereof is for Allah, and for the Messenger and for the kinsman and orphans and the needy and the wayfarer” (8:41).The condition of the obligation of Khums, which is the existence of a net income, applies to almost everybody, however little it may be. On the other hand, Zakat is only applicable for those who own at least a particular amount of the mentioned crops and livestock.
