Ruling 1871. Zakat is obligatory (wājib) on ten things:

1. wheat;

2. barley;

3. dates;

4. raisins;

5. gold;

6. silver;

7. camels;

8. cows;

9. sheep [and goats];

10. business goods, based on obligatory precaution (al‑iḥtiyāṭ al‑wājib).

If someone owns one of these ten things, then, given the conditions mentioned below, he must give the specified amount in one of the prescribed ways.