Forty Gems of Beauty — Page 23
23 goods. ” The principal object of Zakat tax is that, on the one hand, the share of the poor should be deducted from the wealth of the rich and on the other, the poor and support less people should be provided with means of assistance to help raise the position of the group and improve the individuals belonging to it. The Zakat is levied on the property which is surplus to a minimum basic slab of property, and it is called “ Ni sa b ” in legal terminology. This is assessed on the value of gold and silver, gold and silver ornaments, gold and silver coins, including paper currency, at the rate of 2½%. It must, however, be remembered that there is no separate “ Ni sa b ” for gold and its “ Ni sa b ” is determined on the basis of the current value of the “ Ni sa b ” for silver, which will vary with the variation in the relative value of the two metals. Commercial goods are also assessed at the rate of 2½%. As far as agricultural land and fruit gardens are concerned, it is 10% of the crop in the case of “ b a r a n i ” 4 and 20% in the case of lands irrigated by artificial means. Leaving aside details, it is assessed at the rate of one goat per 40 to 120 goat or sheep, one calf per every 30 cows and buffaloes, one goat for every five camels, and one young she-camel for every 25 camels. On mines, hidden treasures and sealed deposits, it is charged at the flat rate of 20%. The whole proceeds of the Zakat tax are to be expended in helping the poor and the destitute, the insolvent, the wayfarers, and those who are not free and in softening hearts and in supporting those who are actively engaged in promoting the cause of the Faith and in remunerating the administrative staff of the Zakat 4 Bārānī: Land dependent upon rainwater.