The Purification Dues
It is the second pillar of the pillars of Islam. Its obligation is amongst the necessary knowledge of the religion. Verily, it is narrated that the one who avoids it will suffer a great threat.
It must be in gold, silver, pearls, rubies, emeralds, money from business transactions, and crop yield. It is religiously obligatory to render one-fortieth [2.5 %] of the above after one year passes over it. The same is the case with camels, cows, and livestock. The minimum amount (an-nišāb) regarding all of these categories is well-known.
There is a tenth due on what grows from the earth and owned honey even if it is by moratorium or bequest.
Intention is a condition when extracting or authorizing.
The purification dues are due on camel when there are five. One owes a camel (lamb) for every five. When there are 25 camels, one owes a bint makhāđ. Whatever exceeds that, the minimum amount is well known. Regarding cows, the purification dues are due when there are 30. It is either a male or female tabi’u. For every 40 cows, one owes a musinna.
Regarding sheep, for every 40 sheep, the purification dues is a lamb. This is the case up until 120 sheep. After that, two lambs are due up until 201 sheep. Three lambs are due up until 400 sheep. Then after that, one owes four sheep. Afterwards, for every 100 sheep one owes a sheep.
It is a precondition that the cattle graze for the whole year or the majority of it on either end; otherwise, it doesn’t count.
What’s Extracted from the Earth
It is due upon what grows from the earth, even if it is from owned woods, and it is due from what is extracted as payments, such as pruned branches.
Half a tenth of that which is watered by a dam is due. Anything other than that, a tenth is due. It is religiously obligatory to thoroughly investigate both large and small.
Disbursement of the Purification Dues
It is not valid or permissible to disburse to any except the following mentioned by Allah, the Exalted: the poor; the needy; those hired by the imam to collect it; those whose hearts can be won over—they are those who cling to this world and who cannot be attracted to benefit except by that; slaves; the indebted; those in the way of Allah; and the wayfarer.
It is prohibited to give the purification dues to a disbeliever, an openly disobedient Muslim, a rich person, a Hashemite, or his servant. The owner cannot permit it nor can one take it. Even if one was in a situation that compelled [one to take the purification dues], one is to prefer carcass. All other types of wealth are permissible for them except the purification dues, fast-breaking dues (al-fitra), and expiation dues (al-kaffārāt).
The mandate is to the imam; both manifest and hidden. Whoever extracts the purification dues after the demand, it is not sufficient even if it was out of ignorance.
The Fast-Breaking Dues
It is due from the dawn of Shawwāl to the sunset from the money of every Muslim. It is on behalf of oneself, one’s children, and one’s spouses. One is responsible to spend through the bonds of kinship, marriage, and slavery.
It is a ša’ of any staple for every person. It is collected on the Day of Fast-Breaking or with haste. It is impermissible to delay it.