Issue 137: Zakāt is obligatory on four types of wealth:
1. Livestock: Camels, sheep, goats, and cattle (including buffaloes).
2. Cash in the form of gold and silver.
3. The four staple crops: Wheat, barley, dates, and raisins.
4. Trading goods—as an obligatory precaution—i.e., goods stored with the intention of selling them when prices rise.
Issue 138: The conditions for the obligation of Zakāt on livestock are as follows:
First condition: The number of animals must reach the specified threshold and taxable limit (niṣāb), in which case Zakāt becomes obligatory: