The following types of wealth are regarded as zakaatable wealth (wealth upon which zakaat is payable):

1. Cash (including cash in the bank) ^[1]

2. The market value of the merchandise contained in the share of the company ^[2]

3. The market rate of the balance of stock in trade (including raw materials) ^{[See 2]}

4. Receivable amounts i.e. debts owed to a person, monies loaned to people, etc. ^[3]

5. Foreign currencies ^{[See 1]}

6. Gold and silver ^[4]

7. Face value of the financial papers such as bonds loaned to the government, etc. ^{[See 3]}

Note: It should be borne in mind that bonds loaned to the government is not permissible as it is an interest-bearing loan. However, if one had got involved in it, then when the loan is paid back by the government, it will only be permissible for one to retrieve the original amount of the loan given. The interest amount paid out by the government will be impermissible. It will have to be given in sadaqah without the intention of receiving any reward. Similarly, it should be known that it is impermissible for a believer to deal in any form of interest (usury) whether it be receiving or giving an interest-bearing loan.