ILM AL-HÂL

219 grams) of gold or an equivalent amount of money or trade goods in excess of one’s debts and basic needs. The basic needs include a house and its furniture, clothes, tools, books, a vehicle (or a horse) and some provisions. One-fortieth (2.5%) of the taxable amount of money has to be given as Zakâh. Zakâh on livestock: One sheep out of every forty sheep, one sheep out of every five camels, one calf out of every thirty head of cattle. Mines (precious stones) are also subject to Zakâh. USHR (ZAKÂH OF CROPS) Ushr is the Zakâh on farm produce, which is one-tenth of the crop from the land. If the irrigation of the land is by artificial means, the amount is one-twentieth. Farm crops include the wheat, barley, rice, millet, watermelon, cucumber, eggplant, clover, olives, sesame, honey, manna, sugar cane and fruits and the like. Lands in Turkey are ushr applicaple as they are private and registered. Muslim landowners who are engaged in farming should give their Ushr so that their harvest will be Halâl (lawful). MASÂRIF AL-ZAKÂH (ELIGIBLE ZAKÂH RECIPIENTS) The eligible Zakâh recipients are specified in the 60 th Ayah (verse) of Sûrah Al-Tawbah.