Note 42 — Chapter III · MUGHAL VICEROYS. a.d. 1573–1758. (continued 2)

The zakát or purification is the tax required by law to be given annually to the poor. It is levied on camels, oxen, buffaloes, sheep, goats, horses, asses, mules, and gold or silver whether in money or ornaments or vessels. The tax is not levied on any one who owns less than a minimum of five camels, thirty oxen, forty-five sheep, five horses, two hundred dirhems or twenty dinárs. The proportion to income is generally one-fortieth; the amount may be paid either in kind or in money. Compare Stanley Lane Poole’s Arabian Society in the Middle Ages, 14. ↑