مسائل المنتخبه (Articles Of Islamic Acts) - الخوئي، السيد أبوالقاسم - الصفحة ٣٩٧ - TAXABLE LIMIT OF SILVER

mithqals) and other requisite conditions are also fulfilled, one should pay ١/٤٠th part of it (which equals ٩ barley grains) as Zakat. In case. however, the quantity of gold does not reach this limit, it is not obligatory to pay Zakat on it. The second taxable limit of gold is an enhanced ٤ mithqals (٣ current mithqals) viz. if an addition of ٣ current mithqals takes place to ١٥ current mithqals, one should pay Zakat on the total quantity (١٨ current mithqals) at the rate of ٢ ١/٢%. In case, however, the addition is less than ٣ current mithqals Zakat will be payable on ١٥ current mithqals only; and it will not be obligatory to pay it on the additional quantity. The same rule applies as and when further additions take place in the quantity of gold i.e. if a further increase of ٣ mithqals takes place Zakat should be paid on the entire quantity, and if the increase is less than that no Zakat is payable on it.

TAXABLE LIMIT OF SILVER
١٩٠٥. There are two taxable limits of silver: The ١st limit is ١٠٥ current mithqals In case, therefore, the quantity of silver reaches the ١st limit and other necessary conditions are also fulfilled one should pay ٢ ١/٢% of it (٢ mithqals and ١٥ grams) as Zakat. In case. however, the quantity of silver does not reach the aforesaid limit it is not obligatory for a person to pay Zakat on it.
The ٢nd limit of silver is when there is an addition of ٢١ mithqals viz. if an addition of ٢١ mithqals takes place to ١٠٥ mithqal, the person concerned should pay Zakat on ١٢٦ mithqals. In case. however the addition which takes place is less than ٢١ mithqals he should pay Zakat on ١٠٥ mithqals only and no Zakat is payable on the additional quantity. The same rule applies as and when further additions take place in the quantity of silver i.e. it ٢١ mithqals are further added. he should pay Zakat on the entire quantity and it the addition is less than that