Features of Zakah:
Zakah is obligatory on those people who have gold, silver, rupee or merchandise in a particular amount. This particular quantity or amount is known as entitlement or ‘nisab'. The ‘nisab' for different goods is as follows.
Gold: seven and half Tola,
Silver: Fifty two and half Tola
Rupee, paisa and merchandise: equal to price of fixed gold or silver, any one of these.
Zakah becomes mandatory on wealth when one year is completed on its acquisition or possession.
Some rules for paying Zakah: (Principles)
Zakah describers (Masarif Zakah):
Masarif is the plural of 'masrif' which means place to spend' Masarif Zakah means those people who are given Zakah, means those people who deserve to be granted Zakah. Masarif Zakah have been prescribed by Allah. It is said in the Holy Quran:
إنَّمَا الصَّدَقْتُ لِلْفُقَرَاء وَالْمَسْكِينِ وَالعملينَ عَلَيْهَا وَ الْمُؤلفة قلوة وَالْقَارِمِينَ وَفي سَبِيلِ الله وَابْنِ السَّبِيلِ فَرِيضَةٌ مِنَ الله وَاللهُ عَلِيمٌ حَكِيمُ (سورة التوبة: 60 )
Translation: Zakah expenditures are only for the poor and the needy, and for those employed to collect (Zakah) and for bringing hearts together (for Islam) and for freeing captives (or slaves) and for those indebt and for the cause of and for the travellar an obligation (imposed) by Allah is knowing and wise.
In the light of this verse, masarif Zakah are as below:
Beggars: Helping those needy people, who have nothing with them.
Masakin: Helping those people, who are deprived of the basic needs of life. Ameleen-e-Zakah: The salaries of staff (members) who are Zakah collectors. Mualafa -tul- Qalub: Helping those people who are new Muslims so that their hearts could be consoled.
Riqaab: Masarif or slaves and freeing those people who are in prison.
Gharemeen: Paying debts on behalf of those people who are prisoners.
In path of Allah: In assistance of those, who go for Jihad or preaching Islam.
Ibn-Sabeel (Traveller): A passenger who becomes needy during travelling, though he has capacity while at home.