two-year old female camel
(bint-i-labun); from 46 to 60, one three-year old female camel (hiqqah);
from 61 to 75, one four-year old female camel (jaz'ah); from 76 to 90, two
bint-i-labun; from 91 to 120, two hiqqah; and from 121 upwards, either a
bint-i-labun for every forty or a hiqqah for every fifty. Horses follow
this scale, or two and a half per cent on the value may be given instead.
For 30 cows a one-year old female calf (tabi'a) must be given; for 40, a
two-year old female calf (musinna), and after that one calf for every ten
cows.

Donkeys and mules are exempt, for the Prophet said: "No order has come down
(from heaven) to me about them."

If a stock of merchandize exceeds the Nisab (L5 4s.), Zakat must be given
on it and on the profits at the rate of one in forty, or two-and-a-half per
cent. The Hanifites do not count a fraction of the forty. The Shafa'ites
count such a fractional part as forty and require the full Zakat to be paid
on it.

Honey, fruit, grain, &c., although less than five camel {221} loads,[228]
must according to Imam Abu Hanifa pay one-tenth; but the Sahibain and Imam
Shafa'i say that if there is less than the five camel loads no Zakat is
required. The Prophet said: "If produced on land naturally watered
one-tenth is due, if on land artificially irrigated one-twentieth." As he
said nothing about the quantity, the Hanifites adduce the fact of the
omission as a proof on their side.

The Zakat should be given to the classes of person mentioned in the
following verse. "Alms are to be given to the poor and the needy, and to
those who collect them, _and to those whose hearts are won to Islam_, and
for ransoms, and for debtors, and for the cause of God, and for the
wayfarer." (Sura ix. 60). The words italicised, according to the
Tafsir-i-Husaini, are now cancelled (mansukh). The reference is to the Arab
Chiefs who were beaten by the Prophet at the battle of Honein (A.H. 8).
This victory is referred to in the 25th verse of this Sura. "God hath
helped you in many battle fields, and on the day of Honein." Abu Bakr
abolished this giving of Zakat to converts, and the Khalif Omar said to
these or similar persons: "This Zakat was given to incline your hearts
toward Islam. Now God has prospered Islam. If you be converted it is well;
if not, a sword is between us." No Companion has denied this statement, and
so the authority for the cancelling of this clause is that of the
Ijma'-i-Ummat (unanimous consen