1. Shari’ah has made zakaat compulsory upon the person who possesses the amount of nisaab. The amount of nisaab will be calculated from all zakaatable wealth. One will not include the basic necessities of life in his zakaat calculation. The basic necessities of life are the house, car, furniture, items in use, etc. ^[1]

2. It is not permissible for one to give zakaat to his ascendants (e.g. parents, grandparents, etc) and descendants (e.g. children, grandchildren, etc). ^[2]

3. Zakaat has to be given to a recipient of zakaat. A recipient of zakaat is a poor Muslim who does not possess the nisaab of zakaat. ^[3] Hence, zakaat cannot be given to a musjid or madrasah, or to pay for the burial of a deceased, etc., as these are not recipients of zakaat. ^[4]