Zakat & Ushr

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Quick recall

• Use the stated exam assumptions for eligibility, rate, and irrigation method.
• These examples calculate the amount once the applicable rate is given.

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Formula Cards

1. Zakat calculation

$$\text{Zakat}=\text{Eligible assets}\times0.025=\frac{\text{Eligible assets}}{40}$$

Existing exam notes: savings, gold, silver, and business goods subject to the stated eligibility conditions and lunar-year requirement.

2. Nisab reference

Existing exam reference: value of approximately 7.5 tolas of gold or 52.5 tolas of silver. Use the threshold and asset basis specified in the question.

3. Ushr — natural irrigation

$$\text{Ushr}=\text{Produce value}\times0.10$$

Stated rate: 10% for natural irrigation.

4. Ushr — irrigation with cost

$$\text{Ushr}=\text{Produce value}\times0.05$$

Stated rate: 5% for artificial irrigation with cost.

Worked Examples

Example 1

Question: Calculate Zakat on eligible savings of Rs. 400,000 at 2.5%.

Step 1: Convert the given rate to decimal.

$$2.5\%=0.025$$

Step 2: Multiply.

$$400000\times0.025=10000$$

Answer: Rs. 10,000.

Example 2

Question: Calculate Ushr on Rs. 100,000 of produce at the stated natural-irrigation rate of 10%.

Step 1: Convert the rate.

$$10\%=0.10$$

Step 2: Multiply.

$$100000\times0.10=10000$$

Answer: Rs. 10,000.

Example 3

Question: Calculate Ushr on Rs. 80,000 of produce at the stated tube-well irrigation rate of 5%.

Step 1: Convert the rate.

$$5\%=0.05$$

Step 2: Multiply.

$$80000\times0.05=4000$$

Answer: Rs. 4,000.

Drill

Try each question before opening its answer.

Question 1

Zakat on Rs. 800,000 savings?

• Show answer

  Rs. 20,000

Question 2

Ushr on Rs. 50,000 crop from artificially-irrigated land?

• Show answer

  Rs. 2,500

Question 3

Zakat on Rs. 250,000 gold value?

• Show answer

  Rs. 6,250

Question 4

Ushr on Rs. 200,000 crop from naturally-irrigated land?

• Show answer

  Rs. 20,000

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