Zakah is a name for that which is spend, for owning a certain amount of wealth[1] or being a person, in a specific way. Hence, the author, may Allah have mercy upon him, said:
( Items Subject to Zakah) / the rules of Zakah.
(It is obligatory for one to pay Zakah) for owning specific types of wealth and being a person. The author, may Allah have mercy upon him, began by explicating the types of wealth for which one must pay Zakah; hence, he stated that it is obligatory to pay it (On) for having:
(1.) Certain types of animals among livestock; they are (Camels,) both ^iraba and Bakhata, (cattle,) including water buffalow, and (sheep, and goats;)
(2.) (Also on) it is obligatory to pay Zakah on fruits of palm trees and grapevines, i.e. (Dates, raisons, and) it is obligatory on (staple crops) i.e. crops people utilize as staple foods on which the body can be sustained; with the condition that such crops are utilized by the people (in time of choice) like wheat, barley, chickpeas, and beans; contrary to that which people do not utilize as a staple food except in times of need, like fenugreek.
(3.) Also it is obligatory to pay Zakah on the two metals: (Gold,) and (silver,) when coined. As for paying Zakah on golden or silver jewelry, there a difference in opinion within the school. Zakah is also obligatory on (golden and silver ores-ma^din, and golden and silver treasure-troves-rikaz😉 a golden or silver ore is that which was taken from the place which Allah created it. Paying Zakah on golden and silver ores is obligatory after the ores have been cleaned from any dirt. Treasure-troves are gold or silver which were buried during the Era of Ignorance.
(4.) Zakah is also obligatory on (Trade articles;) i.e. articles of trade which are not specifically subject to Zakah in regards to their entities, if one bought and sold them for the purpose of turning a profit, with the intention of trading; like if one did so with clothes, sugar, salt, horses, and the like.
(5.) As for the Zakah paid for being a person, it is the Zakah of (Fitr.); further explanation about it is yet to come, God willing (insha’ Allah).
[1] In regards to the chapter of Zakah wealth may refer to any of the matters on which Zakah is due, and does not refer specifically to monetary, fiscal funds as in other topics/areas/issues. [revise as needed]