Is Zakat obligatory on pearls and precious stones?
A. They are exempted when used as ornaments for personal use, but are liable to Zakat as articles of trade. 6. Q. How should Zakat be calculated on articles of trade? A. It should be calculated on the net balance of the value of the articles of trade at the end of the year. 7. Q. Among what classes of Muslims and for what purposes is the Zakat to be distributed and utilised? A. It is distributed among the following classes of Muslims for relieving respective wants: (1) The poor Muslims, to relieve distress. (2) The needy Muslims to supply the implements for earning their livelihood, and those whose hearts are inclined to embrace Islam, i.e., the converts to Islam, the new Muslims to enable them to settle down and meet their sudden needs. (3) The Muslims in debt, to free them from their liabilities incurred under pressing necessities. (4) The Muslim wayfarers. If any one of them be found to be stranded in a land foreign or strange to him and stands in need of help. (5) Muslim prisoners
