How zakat becomes obligatory.

1921. Payment of Zakat becomes obligatory when the property reaches the prescribed taxable limit, and if the owner of the property is a free, sane and Baligh (mature) person who can control the property.

1922. If a person remains the owner of cow, sheep, camel, gold and silver for 11 months, the payment of Zakat becomes obligatory for him from the first of the 12th month; but he should calculate the beginning of the new year after the end of the 12th month.

1923. If the owner of cow, sheep and camel and gold and silver, becomes Baligh in the middle of year, as an obligatory precaution he must pay Zakat.

1924. Payment of Zakat on wheat and barley becomes obligatory when they are recognized as wheat and barley. And Zakat on raisins becomes obligatory when they call them grapes. And Zakat on dates becomes obligatory when its color is yellow or red and it is edible. However, the time for determining the taxable limit, and payment of Zakat on wheat and barley is when they are threshed, and grains are separated from chaff; and the time for payment of Zakat on raisins and dates is when the former is dried up and the latter when it becomes Tamar

1925. If the owner becomes Baligh when it is obligatory to pay Zakat for wheat, barley, raisins and dates as mentioned in the previous article, he must pay Zakat.

1926. If the owner of cow, sheep, camel, gold and silver is insane all of a year, it is not obligatory to pay Zakat, but if he is insane a part of year and recovers at the end of year, even if the duration of insanity is little, he must not pay Zakat.

1927. If the owner of cow, sheep, camel, gold and silver remains intoxicated or unconscious during a part of the year, he is not excused from payment of Zakat, and the position is the same if at the time of Zakat becoming Wajib on wheat, barley, palm-dates and raisins, he is intoxicated or unconscious.

1928. The usurped property which one cannot control it, does not have Zakat.

1929. If a person borrows gold, silver or another thing on which it is obligatory to pay Zakat, and it remains with him for a year, he should pay nothing.