EXEMPTIONS AND INCENTIVES

There was a lower exemption limit.  �No Sadaqa [zakAt] is payable on five wasqs of dates or grain [1 wasq = about 425 pounds], on less than five camel heads and on less than five uqiyas of silver [1 uqiya = about 10 tons, or ¼ pound]� (2134).  Also, �No Sadaqa is due from a Muslim on his slave or horse� (2144).  There was no tax on horses meant for use in a jihAd.  �The horse which is used for riding in jihAd is exempted from the payment of zakAt� (note 1313).

author : ram swarup