Essential needs are the things that are necessary for a safe and healthy life, such as a house, household goods, clothing, transportation and food. If a verbal or written commitment has been made to meet these needs with the money saved to meet them, then zakat is not due on this money. This is because once a verbal or written commitment has been made, the money has already been spent on basic needs. However, if the money for which no such commitment has been made reaches the nisab amount and a year has passed, then Zakat must be paid on it.