The Hidaayah describes zakaat as follows: “Zakaat is obligatory for each free, sane and major Muslim when he owns the minimum amount when a year has passed over such ownership.” It is based on the verse that says, “Pay the zakaat,” and on the words of the Prophet (peace be upon him), “Pay zakaat on your wealth.”…
The cause of the obligation of zakaat is maal, which means wealth or property. Wealth as a cause is associated with the affluence of the owner, and such affluence is determined by the ownership of a certain minimum amount of property or wealth, where such minimum scale is called the niṣaab…