Islam Its Belief and Practices - Radical Truth

66 ISLAM ITS BELIEFS AND PRACTICES
mules, donkeys, etc., are not subject to
this tax.
(ii) They are not kept as articles of merchandize.
(iii) They must be, Sil'ima, i.e., kept out at
pasture, and not Ma'/uta, e.g., fed
upon forage at home.
(iv) They have been in possession of an owner
for one whole year.
(v) They must have been the full property
and under the full control of the
owner.
(vi) The zakilt is due upon the ni~ilb only, and
not upon the 'afu. The Nisiib is the
fixed number or quantity of the property
upon which zakilt is due, while
'afu is used to express intermediate or
odd number between one Ni~iib and
another, as betweenfive and ten camels,
for instance.
(vii) In cases of horses they must have been
fed on pastures for greater part of the
year. The droves of horses must not
consist entirely of males or entirely of
mares.
(viii) The horses and mules must not be beasts
of burden or war horses.
(b) The Various Kinds of Animals and Their Zakiit.
(i) Camels:-
The Nislb of camels is five, that is no zakilt
is du~ on less than five camels.
For any number of camels from five to nine,
zakilt due is one sheep of the second year
or a goat of third year.
THE PRESCRIBED DUTIES 67
For 10 to 14 camels, the zakilt due IS two
sheep.
For 15 to 19 camels, the zakilt due is three
sheep.
For 20 to 24 camels, the zakilt due is four
sheep.
For 25 to 35 camels, the zakilt due is a
yearling female camels, and so on.
(ii) Oxen, Cows and Buffaloes (baqar):_
The Ni~iib for these is thirty. For any
number of these animals from thirty to
thirty nine the zakilt due is a one year
old calf (tabfa), and for 40 the zakiit due
is a calf of two year old (musima).
When the number exceeds 40 zakilt is to
be calculated on the followin,l! basis: Upon
every 60 the zakilt is 2 tabi'a; upon
every 70 such animals the zakilt is one
tabi'a and one musima and so on. Thus
the method of calculating zakilt upon
large herds of cattle is by grouping thE'm
into thirtys and fortys, imposing upon
every 30 one tabi'a and upon every 40
one musima.
(iii) Sheep and Goats (&!!:anam):-
The Ni~iib for these is forty. From 40 to 120
the zakilt due is a 2 year old sheep; from
121 to 200 the zakilt is two goats or
sheep, above this one for every hundred.
(iv) Horses:-
ZakiH on horses may be given either one
diniir per head or five per cent upon the
total value of aU the horses..