a) Mineral resources consist of all minerals extracted from the inner layers of the earth or the seabed, whether liquids as petroleum, solid as salt or gases like butane, and whether metallic like iron or non-metallic like sulfur.
b) The Nisab of minerals liable to Zakah is estimated in accordance with the value of the Nisab of gold, i.e. 85 grams.
No matter whether the minerals are extracted one at a time or in parts. In case the work ceases because of emergency such as repairing equipment or due to a strike on the part of the workers, the extracted minerals are to be added together in a way to complete the minimum amount counted for Zakah.
However, in case the work ceases due to the transfer of the activity or for another reason, then resumed again, this interruption is to be considered in calculating the minimum amount counted for Zakah in a way that the new extracted amounts of minerals will not be added to the amounts extracted before the halt.
c) Zakah on minerals is not paid on annual basis; it is promptly due on any extracted and filtrated portion of minerals so long as it reaches the Nisab liable to the payment of Zakah.
d) According to the majority of jurists, Zakah on minerals is to be paid at the rate of 2.5%.
e) The term 'minerals' includes all minerals extracted from the earth or the seabed. Zakah on pearls, coral, fish, and amber is to paid in the same way as commercial commodities.
Zakah on Buried Treasures
Zakah on treasures extracted from the earth is not paid on annual basis.
It is to be paid at the rate of 20% immediately after the discovery. This is the view adopted by the majority of jurists, as it is supported by the Prophet's hadith, "On treasures extracted from the earth one-fifth is due as Zakah."
Zakah on Capital Goods
Capital goods stand for all properties that, though not invested as trading objects, yield a profit to the owner through hiring. These goods include real estate, trucks, steamers and planes.
Treated as permanent assets, these goods are not counted for Zakah. Rather, Zakah is to be paid on their revenues by adding them to the mount of Zakah payable on the owner's cash money and commercial commodities after the lapse of a full year at the rate of 2.5%. This view is applied by the majority of jurists and agreed upon by the Fatwa and Legal Supervision Authority, the Kuwaiti Zakah House
Zakah on Earnings from Official Jobs or Other Professions
Earnings stand for all that is earned. In case a person gets certain gains beside the already existing properties counted for Zakah before the lapse of a full year, whether these gains are of the same kind of the existing properties or not, such as money gained from trade or the offspring produced by cattle, the earned property is to be added to the already existing properties. According to Abu Hanifah, Zakah is to be paid on both after the lapse of a full year, regardless whether the recently earned property was the yield of the already existing properties or not. As for the property earned of kind other than that already existing, e.g. a person who has a property in the form of cash money and then earns a property in the form of cattle, the newly earned property is not added to the already existing property. Rather, it is to be regarded as a separate property with separate calculation as regards the amount of Zakah and the duration after which Zakah is payable.
All savings from wages or salaries received by workers or employees are to be added to the amount of money already in the possession of the worker or the employer, and, after reaching the Nisab and the lapse of a full year, Zakah is to be paid on the total sum. A cautious person may resort to calculating the approximate amount he expects to save and give it in Zakah in advance, then calculate the total sum of his properties at the end of the year and pay any outstanding amounts. Any increase paid above the amount of Zakah will be regarded as a voluntary charity.
Zakah on Ill-gotten Money
1. Unlawful property indicates all that is legally forbidden to be owned or invested. The forbiddance may be attributed to the harmful nature of the object itself such as carrion, alcoholic beverage, and pork, or to the improper way through which this property is acquired, such as ravishment, usury, bribery, etc.
2.a) Gaining property through an illegal way is not considered an acknowledged way of ownership. The acquirer has to pay it back to its original owner or to his heirs in case the former dies. In case it is impossible to identify the original owner, the property is to be disposed of in charitable purposes. It will be considered a charity whose reward goes to the original owner. b) Money received in return for carrying out a prohibited activity is to be disposed of in charitable purposes, but not paid back to its original owner. c) Money received from an employer who insists on dealing in unlawful transactions, such as usurious dealings, is to be disposed of in charitable purposes, but not returned back to him. d) In case it is impossible to pay back the same unlawful property, the acquirer may pay back anything similar to it or its value to the original owner. In case it is impossible to identify the original owner, the property is to be disposed of in charitable purposes. It will be considered a charity whose reward goes to the original owner.
3. The property declared unlawful due to a blemish in its nature is not counted for Zakah, since it is legally considered as valueless. It should be disposed of according to the ways dictated in the Shari`ah.
4. The property declared unlawful due to its being acquired through unlawful means is not counted for Zakah due to the absence of the condition of full possession. In case this property is returned to its original owner, it will be counted for Zakah for one year only. This is the unanimously held opinion regarding this issue.
5. It is no use paying Zakah on unlawful property so long as it is not paid back to its original owner. Instead the holder should pay it back to the original owner if he knows him. Otherwise the property is to be disposed of in charity on his behalf.