During the life of prophet Muhammad (pbuh), several types of zakah mal had already been regulated:
- Zakah An'am (cattles)
- Zakah of gold and silver
- Zakah Zuru' (beans and lentils, such as rice, wheat, corn, etc)
- Zakah of commercial assets
- Zakah Ma'din (mine results)
- Zakah Rikaz (treasure)
This includes camels, cows, bulls/oxen/buffaloes, and lambs/sheeps. Requirements: they have to have been owned for at least a whole year, shepherded on unbought grass, and not for working (ploughing or heaving cart) purposes. The amount of zakah to be paid is about 1 for every 40 camels, cows, oxen, bulls, or buffaloes; or 1 for every 100 lambs/sheeps.
Requirements:
they have to have been owned for at least a whole year. The nisab of gold is 85 grams, whereas of silver is 595 grams. The amount of zakah to be paid is 2.5% of the gold or silver worth.
Requirements: it has to be rightfully and fully owned, planted on purpose and the amount has satisfied its nisab, remove hunger if eaten, and long lasting if stored. If the plants only rely on rains/river to water, the amount of zakah is 10% of the harvest. If the plants requires manmade irrigation, then it is only 5% of the harvest.
Requirements: it has to have been owned for at least a year and the asset value is at least equal to 85 grams of gold. The amount of zakah to be paid is 2.5%.
The outcomes of gold or silver mines is subject to zakah once it is discovered and its amount is more than its nisab without having to have been owned for at least a whole year.
Zakah of treasures (buried properties) is 20% of all the discovered treasures without having to have been owned for at least a whole year.
The zakah for other properties is determined by qiyas (equivalence/analogy) to the properties that have been regulated above. For example, zakah for cash savings is analogous to the cash value of gold. One of the type of zakah that is determined by qiyas and by ulama's fatwa is zakah of profession. This is explained separately as it is the most relevant to the majority of PortalInfaq's users/contributors.