Zakat is an obligatory pillar of Islam and is due on specific types of wealth, including agricultural produce and certain livestock, known as Bahimat al-An'am.

Agricultural Produce: Zakat is due on grains, fruits, and produce that can be weighed and stored, such as wheat, barley, dates, and raisins. Allah says: "...and give its due [zakah] on the day of its harvest" (Al-An'am 6:141). The minimum amount (nisab) for produce to be subject to Zakat is five Wasq, which is equivalent to approximately 612 kilograms, though some scholars state it is closer to 653 kg. The amount of Zakat payable depends on the method of irrigation:

1. If the land is irrigated naturally by rain or flowing springs without significant effort or cost, the rate is one-tenth (10%).
2. If the land is irrigated artificially using machinery, wells, or purchased water, requiring effort and cost, the rate is half of one-tenth (5%).

Livestock: Zakat is obligatory on camels, cattle, and sheep/goats, provided they meet two conditions:

1. They are kept for the purpose of breeding and milk, not for work (such as plowing or transport).
2. They are sa'imah, meaning they graze on public pasture for the majority of the year. If they are stall-fed for half the year or more, Zakat is calculated on their monetary value as trade goods, not per head.

The nisab for livestock is as follows:

• Camels: 5 camels
• Cattle: 30 cattle
• Sheep/Goats: 40 sheep or goats

Once the nisab is reached and a lunar year has passed, a specific number and age of animals are due as Zakat, according to detailed schedules established in the Sunnah of the Prophet (peace be upon him).