In order for a person to be obliged to pay zakat, he must be a Muslim, free, intelligent, of puberty age, and have the nisab amount of wealth, which is more than his debts and his basic needs, and which is actually or de facto increasing, i.e. earning, and which has elapsed for one year.

The nisab is a measure of wealth set for acts of worship such as zakat, sadaqah al-fitr and sacrifice. Nisab can also be defined as the minimum measure of wealth. A person who has this amount of wealth in excess of his debts and basic needs is considered rich in religious terms. Such a person cannot receive zakat or sadaqah and is obliged to give sadaqah al-fitr and sacrifice. If this wealth, which is more than debts and basic needs, is surplus and one year has passed, zakat must be paid. The “nisap”, the minimum limit of wealth, was determined by the Prophet. These minimum limits show the average standard of living and the measure of wealth of the Islamic society at that time. The amounts of nisab determined in the hadiths can be listed as follows: 80.18 gr. of gold or its equivalent in money or trade goods; 40 sheep or goats, 30 cattle, 5 camels. It is clear that these goods used in determining the nisab were the most common means of wealth at that time. The determination of the nisab based on these goods has been preserved in later periods when social and economic conditions did not change much.

There is no religious objection to giving zakat and fitrah to associations, institutions and charity funds that are managed by people who are known to collect zakat and fitrah in a fund and spend it only in the places mentioned in verse 60 of Surah al-Tawbah and who are trusted in every respect.

There is no specific time for giving zakat; it must be given from the moment it becomes obligatory. There is no need to wait for a specific month or Ramadan. It is appropriate for those who are obliged to pay zakat to do so as soon as possible after they become obliged.

The Qur'an specifies who can be given zakat and fitrah. (Surah al-Tawbah, 60) These are the poor, the needy, those who will be freed from captivity, those who are in debt, those who are engaged in jihad in the way of Allah (those who fight to protect the sacred, those who study knowledge), those who are stranded, the officials who are assigned to collect zakat, and those who are called muellefe-i kulûb, those whose hearts are to be warmed to Islam.

As in the case of fasting and pilgrimage, the calculation of the lunar month is applied to zakat. In order for zakat to be obligatory, a lunar year must pass over the nisab amount of wealth. Nevertheless, if the owner wishes, he can pay zakat even before the due date.

Basic 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 is made to meet these needs with the money saved to meet them, then it is not necessary to pay zakat 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 zakaah must be paid on it.