Ruling 1874 — Alms Tax (Zakat)

Zakat being obligatory on gold, silver, and business goods is conditional upon its owner being sane (ʿāqil) and of the age of legal responsibility (bāligh) throughout the year. However, in the case of wheat, barley, dates, raisins, camels, cows, and sheep, it is not a condition that the owner be sane and bāligh.