l these, whilst another given
on the authority of Bukhari states that for slaves employed in domestic
service only the Sadqa-i-fitr[227] should be given. If a person owes a
debt, the amount necessary for its liquidation must be deducted from his
property and the Zakat given on the balance. If it is a debt due to God,
such as an offering due on a vow or to be given in atonement for the
neglect of some religious duty, it must not be so deducted from the
property on which Zakat is due.

The amount of gold which constitutes a Nisab is 20 miskats, or of silver
200 dirhems (=L5 4s.). Whether these metals are in coin or not,
one-fortieth part is due. Some say that gold and silver ornaments are
exempt, but Imam Shafa'i does not admit this, and quotes from Abu Daud the
following Tradition: "A woman with a child, on whose arms were heavy golden
bracelets, came to the Prophet. He enquired if the Zakat had been given for
them. On receiving a reply in the negative he said: 'It is easy for God in
the day of judgment to make thee wear bracelets of fire.' The girl then
took them off and said: 'These are for the service of God and of His
Prophet.'" On all treasure known as rikaz, that is, buried treasure found
by any one, and on valuable metals extracted from mines, one-fifth of the
value must be paid, whether the land be Khariji, rented at its proper
market value; or 'Ushari possessed by the payment of a tithe. If the rikaz
is found in Dar-ul-Harb, a country under a non-Muslim Government, the whole
belongs to the finder, if it is on his own land, or if on unclaimed {220}
land he must pay the one-fifth. If the coins found bear the mint stamp of a
Musalman Government, the finder must, if he can, find the owner and return
them to him; if they were coined in a mint belonging to the Infidels, after
having given one-fifth as Zakat, he may retain four-fifths for himself.

Pearls, amber and turquoise are not subject to any deduction, for the
Prophet said: "There is no Zakat for stones."

As regards cattle the following rules have been laid down. For sheep and
goats nothing is given when the number is under forty. The owner must give
one for one hundred and twenty, two for the next eighty and one for every
hundred after. The scale for buffaloes is the same as that for sheep.

For camels the rule is as follows: from 5 to 24 in number, one sheep or
goat must be given; from 25 to 35, one yearling female camel
(bint-i-mukhaz); from 36 to 45, one