(3.) Fruits. For fruits watered by rain a tenth is given; but if irrigated, then a twentieth part.
(4.) Grain. The same rate as for fruits.
(5.) Merchandise. For the capital, as well as for the profits, Zakát is given at the rate of one in forty, provided the owner be a Sáhib-i-nissáb. For gold bullion, half a misqál (=67½ grains) is given for every 20 misqál weight. For silver bullion at the rate of 2½ per cent. For whatever is found in mines, if over 240 dirhams in weight (=2 lbs. 2 oz. 2dr.), a fifth is required; and if the money be laid out in merchandise, alms are to be given on the profits.
Wood and pearls are exempt, and also clothing; but not jewels.
The following are the classes of persons on whom it is lawful to bestow the Zakát:—
1. Such pilgrims to Mecca as have not the means of defraying the expenses of the journey.
2. Religious mendicants.
3. Debtors who cannot discharge their debts.
4. Beggars.
5. Poor travellers.
