Chapter on Zakat

Zakat is the third pillar of Islam, an obligatory act of worship and financial purification required of every Muslim who possesses wealth above the minimum threshold (nisab) for a complete lunar year (hawl). Ibn Abi Zayd al-Qayrawani presents the Maliki positions on zakat with precision, distinguishing between the types of wealth subject to zakat and the specific thresholds and rates applicable to each.

The Maliki school recognizes zakat as obligatory on five categories of wealth: gold and silver (including currency), trade goods (arud al-tijarah), livestock (camels, cattle, and sheep/goats), agricultural produce (grains and dried fruits), and buried treasure (rikaz). Each category has its own nisab, hawl requirements, and applicable rates.

For gold, the nisab is twenty mithqals (approximately 85 grams). For silver, it is two hundred dirhams (approximately 595 grams). The rate for both is one-fortieth (2.5%). The Maliki school holds that zakat on gold and silver is due when a complete lunar year passes while one's holdings meet or exceed the nisab. Paper money and bank deposits in the modern era are treated as currency and subject to the same rulings.

Trade goods are assessed at their market value at the end of the hawl. The Maliki school requires that the merchant intend trade at the time of acquiring the goods. The nisab for trade goods is equivalent to the gold or silver nisab, and the rate is 2.5% of total inventory value.

Agricultural produce is subject to zakat at harvest, without any hawl requirement. The nisab is five wasqs (approximately 653 kg of dried grain). If the land is irrigated naturally by rain, the rate is one-tenth (10%). If artificial irrigation is employed, the rate is one-twentieth (5%). The Maliki school applies zakat to the staple crops grown in a given region — primarily wheat, barley, dates, and raisins, but extending to other storable foods of nutritional significance.

Zakat on livestock follows detailed nisab thresholds. For camels, zakat begins at five camels, with specific rules for each increment. For cattle, the nisab is thirty head. For sheep and goats, it is forty animals. The Maliki school requires that the animals graze freely for the majority of the year (sa'imah) rather than being stall-fed.

The eight categories of zakat recipients are specified in the Quran (al-Tawbah: 60): the poor (fuqara'), the needy (masakin), zakat collectors, those whose hearts are to be reconciled, freeing of slaves, debtors, the cause of Allah, and travelers in need. The Maliki school permits a person to give all of their zakat to a single category if warranted by circumstances, though distributing among multiple categories is preferred where possible.