Tuesday 28 April 2020

THE LAST 10 VERSES OF SURAH AAL-E-IMRAN


THE LAST 10 VERSES OF SURAH AAL-E-IMRAN
ASSEMBLED BY MALLAM ABBA ABANA, KUBWA, ABUJA, NIGERIA
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Bismillah Walhamdulillah Was Salaatu Was Salaam 'ala Rasulillah. As-Salaam Alaikum WA-Rahmatullahi Wa-Barakatuhu.
Praise be to Allaah; we seek His help and His forgiveness. We seek refuge with Allaah from the evil of our own souls and from our bad deeds. Whomsoever Allaah guides will never be led astray, and whomsoever Allaah leaves astray, no one can guide. I bear witness that there is no god but Allaah, and I bear witness that Muhammad (Sallalhu alaihi Wasalam) is His slave and Messenger.
Preamble
This article highlights the significance of the last verses of Surah Aal-e-Imran.
In a hadith that Ibn Marduwyah recorded, Ataa said, “I, Ibn Umar and Ubayd bin Umayr went to Aishah and entered her room, and there was a screen between us and her. She said, ‘O Ubayd! What prevents you from visiting us’ He said, `What the poet said, `Visit every once in a while, and you will be loved more.’ Ibn Umar said, `Tell us about the most unusual thing you witnessed from the Messenger of Allah.’
She cried and said, `All his matters were amazing. One night, he came close to me until his skin touched my skin and said, `Let me worship my Lord.’ I said, `By Allah I love your being close to me. I also love that you worship your Lord.’ He used the water and performed ablution, but did not use too much water. He then stood up in prayer and cried until his beard became wet. He prostrated and cried until he made the ground wet. He then laid down on his side and cried. When Bilal came to alert the Prophet for the Dawn prayer, he said, `O Messenger of Allah! What makes you cry, while Allah has forgiven you your previous and latter sins’. He (Sallalahu Alaihi Wa Salaam) said,
(O Bilal! What prevents me from crying, when this night, this Ayah was revealed to me,)
“Verily! In the creation of the heavens and the earth, and in the alternation of night and day, there are indeed signs for men of understanding.” (Holy Quran Surah Aal-e-Imran:190)
He then said:
“Woe to he who recites it but does not contemplate it’s (meaning).”
About the term “Uli Al-baab” (men of understanding) in the verse, it refers to the intelligent and sound minds that contemplate about the true reality of things, unlike the deaf and mute who do not have sound comprehension. Allah said about the latter type in the Quran,
وَڪَأَيِّن مِّنۡ ءَايَةٍ۬ فِى ٱلسَّمَـٰوَٲتِ وَٱلۡأَرۡضِ يَمُرُّونَ عَلَيۡہَا وَهُمۡ عَنۡہَا مُعۡرِضُونَ
‘’And how many Signs in the heavens and the earth do they pass by? Yet they turn (their faces) away from them!’’Holy Quran Surah Yousuf (105).
Allah then describes those who have good minds in the verse that follows in Surah Aal-e-Imran: (Surah Aal-e-Imran Arabic/English Translation)
(١٨٩) إِنَّ فِى خَلۡقِ ٱلسَّمَـٰوَٲتِ وَٱلۡأَرۡضِ وَٱخۡتِلَـٰفِ ٱلَّيۡلِ وَٱلنَّہَارِ لَأَيَـٰتٍ۬ لِّأُوْلِى ٱلۡأَلۡبَـٰبِ (١٩٠) ٱلَّذِينَ يَذۡكُرُونَ ٱللَّهَ قِيَـٰمً۬ا وَقُعُودً۬ا وَعَلَىٰ جُنُوبِهِمۡ وَيَتَفَڪَّرُونَ فِى خَلۡقِ ٱلسَّمَـٰوَٲتِ وَٱلۡأَرۡضِ رَبَّنَا مَا خَلَقۡتَ هَـٰذَا بَـٰطِلاً۬ سُبۡحَـٰنَكَ فَقِنَا عَذَابَ ٱلنَّارِ (١٩١) رَبَّنَآ إِنَّكَ مَن تُدۡخِلِ ٱلنَّارَ فَقَدۡ أَخۡزَيۡتَهُ ۥ‌ۖ وَمَا لِلظَّـٰلِمِينَ مِنۡ أَنصَارٍ۬ (١٩٢) رَّبَّنَآ إِنَّنَا سَمِعۡنَا مُنَادِيً۬ا يُنَادِى لِلۡإِيمَـٰنِ أَنۡ ءَامِنُواْ بِرَبِّكُمۡ فَـَٔامَنَّا‌ۚ رَبَّنَا فَٱغۡفِرۡ لَنَا ذُنُوبَنَا وَڪَفِّرۡ عَنَّا سَيِّـَٔاتِنَا وَتَوَفَّنَا مَعَ ٱلۡأَبۡرَارِ (١٩٣) رَبَّنَا وَءَاتِنَا مَا وَعَدتَّنَا عَلَىٰ رُسُلِكَ وَلَا تُخۡزِنَا يَوۡمَ ٱلۡقِيَـٰمَةِ‌ۗ إِنَّكَ لَا تُخۡلِفُ ٱلۡمِيعَادَ (١٩٤) فَٱسۡتَجَابَ لَهُمۡ رَبُّهُمۡ أَنِّى لَآ أُضِيعُ عَمَلَ عَـٰمِلٍ۬ مِّنكُم مِّن ذَكَرٍ أَوۡ أُنثَىٰ‌ۖ بَعۡضُكُم مِّنۢ بَعۡضٍ۬‌ۖ فَٱلَّذِينَ هَاجَرُواْ وَأُخۡرِجُواْ مِن دِيَـٰرِهِمۡ وَأُوذُواْ فِى سَبِيلِى وَقَـٰتَلُواْ وَقُتِلُواْ لَأُكَفِّرَنَّ عَنۡہُمۡ سَيِّـَٔاتِہِمۡ وَلَأُدۡخِلَنَّهُمۡ جَنَّـٰتٍ۬ تَجۡرِى مِن تَحۡتِہَا ٱلۡأَنۡهَـٰرُ ثَوَابً۬ا مِّنۡ عِندِ ٱللَّهِ‌ۗ وَٱللَّهُ عِندَهُ ۥ حُسۡنُ ٱلثَّوَابِ (١٩٥) لَا يَغُرَّنَّكَ تَقَلُّبُ ٱلَّذِينَ كَفَرُواْ فِى ٱلۡبِلَـٰدِ (١٩٦) مَتَـٰعٌ۬ قَلِيلٌ۬ ثُمَّ مَأۡوَٮٰهُمۡ جَهَنَّمُ‌ۚ وَبِئۡسَ ٱلۡمِهَادُ (١٩٧) لَـٰكِنِ ٱلَّذِينَ ٱتَّقَوۡاْ رَبَّهُمۡ لَهُمۡ جَنَّـٰتٌ۬ تَجۡرِى مِن تَحۡتِہَا ٱلۡأَنۡهَـٰرُ خَـٰلِدِينَ فِيہَا نُزُلاً۬ مِّنۡ عِندِ ٱللَّهِ‌ۗ وَمَا عِندَ ٱللَّهِ خَيۡرٌ۬ لِّلۡأَبۡرَارِ (١٩٨) وَإِنَّ مِنۡ أَهۡلِ ٱلۡڪِتَـٰبِ لَمَن يُؤۡمِنُ بِٱللَّهِ وَمَآ أُنزِلَ إِلَيۡكُمۡ وَمَآ أُنزِلَ إِلَيۡہِمۡ خَـٰشِعِينَ لِلَّهِ لَا يَشۡتَرُونَ بِـَٔايَـٰتِ ٱللَّهِ ثَمَنً۬ا قَلِيلاً‌ۗ أُوْلَـٰٓٮِٕكَ لَهُمۡ أَجۡرُهُمۡ عِندَ رَبِّهِمۡ‌ۗ إِنَّ ٱللَّهَ سَرِيعُ ٱلۡحِسَابِ (١٩٩) يَـٰٓأَيُّهَا ٱلَّذِينَ ءَامَنُواْ ٱصۡبِرُواْ وَصَابِرُواْ وَرَابِطُواْ وَٱتَّقُواْ ٱللَّهَ لَعَلَّكُمۡ تُفۡلِحُونَ (٢٠٠)
Behold! in the creation of the heavens and the earth, and the alternation of Night and Day,― there are indeed Signs for men of understanding.― (190) Men who celebrate the praises of Allah standing, sitting, and lying down on their sides, and contemplate the (wonders of) creation in the heavens and the earth, (with the thought): "Our Lord! not for naught hast Thou created (all) this! Glory to Thee! Give us salvation from the penalty of the Fire. (191) "Our Lord! any whom thou dost admit to the Fire Truly thou coverest with shame, and never will wrong-doers find any helpers!. (192) "Our Lord! we have heard the call of one calling (us) to faith, `Believe ye in the Lord', and we have believed. Our Lord! forgive us our sins blot out from us our iniquities, and take to Thyself our souls in the company of the righteous. (193) "Our Lord! Grant us what Thou didst promise unto us through They Messengers, and save us from shame on the Day of Judgment: for thou never breakest Thy promise." (194) And their Lord hath accepted of them, and answered them: "Never will I suffer to be lost the work of any of you, be he male or female: ye are members one of another; those who have left their homes, and were driven out therefrom, and suffered harm in My cause, and fought and were slain,― verily I will blot out from them their iniquities, and admit them into Gardens with rivers flowing beneath;― a reward from the presence of Allah and from His presence is the best of rewards." (195) Let not the strutting about of the Unbelievers through the land deceive thee: (196) Little is it for enjoyment; their ultimate abode is Hell: what an evil bed (to lie on)! (197) On the other hand, for those who fear their Lord, are Gardens with rivers flowing beneath: therein are they to dwell (for ever) a gift,― from the presence of Allah; and that which is in the presence of Allah is the best (bliss) for the righteous. (198) And there are, certainly, among the people of the Book, those who believe in Allah, in the revelation to you, and in the revelation to them, bowing in humility to Allah: they will not sell the signs of Allah for a miserable gain! For them is a reward with their Lord, and Allah is swift in account. (199) O ye who believe! persevere in patience and constancy: vie in such perseverance; strengthen each other; and fear Allah; that ye may prosper. (200)

Abstracts
“Those who remember Allah standing, sitting, and lying down on their sides, and think deeply about the creation of the heavens and the earth, (saying): “Our Lord! You have not created this without purpose, glory to You! Give us salvation from the torment of the Fire.”

In a related authentic report that was narrated by al-Bukhari and Muslim from Ibn ‘Abbas (may Allah be pleased with him), that the prophet (Sallalahu Alaihi Wa Salaam) stayed one night with Maymoonah, the Mother of the Believers, who was his maternal aunt. He said: The Messenger of Allah (blessings and peace of Allah be upon him) slept until halfway through the night, or just before or after that. The Messenger of Allah (blessings and peace of Allah be upon him) then woke up and started wiping the sleep from his face with his hand. Then he recited the last ten verses of Surah Aal Imran, then he got up and went to a water skin that was hanging there, and did wudu (ablution) from it and did it well, then he stood and prayed.
Al-Nawawi (may Allah have mercy on him) said: “This indicates that it is Mustahabb (desirable) to recite these (ten) verses when getting up from sleep.”
RECITING THE LAST TEN VERSES OF AL –‘IMRAN AT NIGHT
Question: One of my friends gave me a book in which I have found that anyone who recites the last ten ayahs (verses) of surah Al-‘Imran will get the same reward as a person who did ‘ibadah (worship) all night. Is there any authentic hadeeth (prophetic report) to support this? Please let me know at your earliest convenience.
Answer
Firstly:
We do not know of any saheeh hadeeth (authentic report) from the Prophet (peace and blessings of Allah be upon him) which would indicate that the one who recites the last ten verses of Surah Al ‘Imran will have recorded for him the reward of spending the night in worship. Rather that was narrated from ‘Uthman ibn ‘Affan (may Allah be pleased with him). Al-Darimi narrated from him (may Allah be pleased with him) that he said: Whoever recites the end of Al ‘Imran at night, it will be recorded for him as spending a night in prayer (qiyam.) But its isnad (chain of narration) is da‘eef (weak), and it includes Ibn Luhay‘ah, as mentioned by al-Qurtubi in his book al-Tadhkar and al-Arnaoot said in his commentary: Its isnad is da‘eef.
Rather the virtue of these verses was mentioned in a report narrated by al-Bukhari and Muslim from Ibn ‘Abbas (may Allah be pleased with him), that he stayed one night with Maymoonah, the Mother of the Believers, who was his maternal aunt. He said: The Messenger of Allah (peace and blessings of Allah be upon him) slept until halfway through the night, or just before or after that. The Messenger of Allah (peace and blessings of Allah be upon him) woke up and started wiping the sleep from his face with his hand. Then he recited the last ten verses of Surah Al ‘Imran, then he got up and went to a water skin that was hanging there, and did wudu (ablution) from it and did it well, then he stood and prayed.
Al-Nawawi (may Allah have mercy on him) said: This indicates that it is mustahabb (desirable) to recite these verses when getting up from sleep. End quote.
With regard to what was narrated by al-Tabarani in al-Awsat, Ibn al-Sunni in ‘Amal al-Yawm wa’l-Laylah, al-‘Aqeeli in al-Du‘afa, Ibn ‘Adiy in al-Kamil, al-Khateeb in al-Muttafaq wa’l-Muftaraq and Ibn ‘Asakir in Tareekh Dimashq, via Mazahir ibn Aslam who said: Sa‘eed ibn Abi Sa‘eed al-Maqbari told me, from Abu Hurayrah, that the Prophet (peace and blessings of Allah be upon him) used to recite the first ten verses of Surah Al ‘Imran every night -- its isnad is da‘eef jiddan (very weak). Mazahir ibn Aslam is matrook al-hadeeth (his hadeeth is to be rejected). Yahya ibn Ma‘een said: He is nothing. Al-Bukhari and Abu Hatim said: He is munkar al-hadeeth (hadeeths are rejected from him). Al-Jarh wa’l-Ta‘deel, al-Du‘afa’ by al-‘Aqeeli.
Secondly:
The virtue mentioned in the question applies to the one who recites one hundred verses during the night. Imam Ahmad narrated that Tameem al-Dari (may Allah be pleased with him) said: The Messenger of Allah (peace and blessings of Allah be upon him) said: “Whoever recites one hundred verses in one night will have recorded for him (as if he) spent the night in worship.”
It may be understood that what is meant by this hadeeth is reciting one hundred verses in prayer at night (qiyam), or it may be understood as meaning reciting them in general, whether in prayer or otherwise.
SUMMARY
1. Al-Nawawi’s interpretation on the hadith mentioned above was that it is Mustahabb (desirable) to recite the last (ten) verses of Surah Aal-e-Imran when getting up from sleep.
2. There is no saheeh hadeeth (authentic report) from the Prophet (blessings and peace of Allah be upon him) which would indicate that the one who recites the last ten verses of Surah Al ‘Imran will have recorded for him the reward of spending the night in worship (as is mistakenly thought by some.) (islamqa.info.)
3. When verse number 190 of the Surah was revealed on the prophet (Sallalahu Alaihi Wa Salaam), it had a considerable effect on him and we should strive to ponder on that verse and on the rest of the Quran verses as well.
References:
Tafsir Ibn Kathir / islamqa.info / Noble Quran./ Source: Islam Q&A, 144207
And Allah knows best.

Saturday 25 April 2020

RIDDING ONESELF OF JEALOUSY, HATRED, AND RESENTMENT

RIDDING ONESELF OF JEALOUSY, HATRED, AND RESENTMENT
Most of us live our lives with feelings of hatred for certain people and also feeling jealous of what Allah has granted others in provisions of this life. Such feelings not only rob us of our peace within but also hurt us both in this life and the hereafter.
It is reported in the Musnad of Ahmad from Anas, (radi-Allahu-anhu), that he said,
We were sitting in the presence of the Messenger of Allah (s.a.w.) one day and he said, `A person is about to arrive from this mountain path who is from the people of Paradise.’ So a person from the Ansar arrived, his beard dripping with the water of wudu and holding his sandals in his left hand, and he gave us the salam. The next day the Prophet (s.a.w.) said similar words and the same person appeared in the same condition. On the third day the Prophet (s.a.w.) again said similar words and again this person appeared in the same condition, so when the Prophet (s.a.w.) left, `Abdullah bin `Amr al-Aas followed this person and said, indeed I have abused my father and I swore that I would not go to him for three days so if you would let me stay with you until those three days expire, I would do so.’ He replied, `Yes.’
Anas continued saying,
So `Abdullah told us that he spent three nights with this person yet he did not see him stand for the night prayer at all. All he did was when he turned sides on his bed he would mention Allah and make takbir and would do this until he stood for the Fajr prayer. `Abdullah said, `Except that I never heard him speak except good.’ So when the three days were over I was eager to make little of his actions. I said, `O servant of Allah there was no hatred or disassociation between my father and me but I heard the Messenger of Allah (saying on three occasions, `A person is about to arrive who is from the people of Paradise,’ and you arrived on those three occasions, so I wished to stay with you so that I may look at your actions and emulate them. But I have not seen you perform a great deal of actions, so what is it that has reached you to make the Messenger of Allah (s.a.w.) say what he said?’ He replied, `It is nothing more than what you have seen, except that I do not find in myself any disloyalty (animosity) toward any of the Muslims, and neither do I find any jealousy for the wealth that Allah has bestowed upon them.’
We see from the above hadith that keeping a clean heart rather than one filled with hatred, jealousy, animosity, and so on can be a source of peace in this life and salvation on the day of judgment.
In our daily dealings with people, some of us not only have such feelings about others but we also forsake them. We should remind ourselves that it is not permissible to forsake a Muslim, because the Prophet (peace and blessings of Allaah be upon him) said: “It is not permissible for a man to forsake his Muslim brother for more than three days, each of them turning away from the other when they meet. The better of them is the one who gives the greeting of salaam first.” (Narrated by al-Bukhaari, 5727; Muslim, 2560). This applies especially if the believer is a relative because forsaking relatives is an even worse sin.
We learn from scholars that the only exception of this is in cases where the other’s company and mixing can hurt one spiritually and in other areas of ones life. Ibn ‘Abd al-Barr also said: “The scholars are unanimously agreed that it is not permissible for a Muslim to forsake his brother for more than three days, unless there is the fear that speaking to him and keeping in touch with him will affect one’s religious commitment or have some harmful effect on one’s spiritual and worldly interests. If that is the case, it is permissible to avoid him, because peaceful avoidance is better than harmful mixing.” (Tarh al-Tathreeb, 8/99)
The general principle is that “the Muslim must be forbearing and sincere towards his brothers, he must be tolerant towards them and overlook their mistakes. He should not hasten to adopt a solution that may cause division and haraam kinds of forsaking.” (islamqa.info)
FEELING JEALOUS OF OTHER’S PROVISIONS AND RIZQ
To avoid feelings of jealousy of the provisions that others may have, we should remind ourselves that Allah has apportioned our provisions in this life and trying to feel jealous of others is akin to disagreeing with Allah on His decisions. Consider the following verses from the Quran:
“Is it they who would portion out the Mercy of your Lord? It is We Who portion out between them their livelihood in this world, and We raised some of them above others in ranks, so that some may employ others in their work. But the Mercy of your Lord is better than the (wealth of this world) which they amass. [Surah al-Zukhruf 43:32]
In a hadith narrated by Al-Tirmidhi from al-Zubayr ibn al-‘Awaam that the Prophet (peace and blessings of Allaah be upon him) said:
“There has come to you the disease of the nations before you, jealousy and hatred. This is the ‘shaver’ (destroyer); I do not say that it shaves hair, but that it shaves (destroys) faith. By the One in Whose Hand is my soul, you will not enter Paradise until you believe, and you will not believe until you love one another. Shall I not tell you of that which will strengthen love between you? Spread (the greeting of) salaam amongst yourselves.” (A hasan hadeeth. Jaami’ al-Tirmidhi, 2434).
CLEANING OUR HEARTS OF JEALOUSY AND HATRED
As part of our personal purification efforts, we should constantly work to rid our hearts of such feelings. No one is free from such feelings but we should venture to avoid Satan’s whispers regarding instilling such feelings in our hearts. Shaykh al-Islam Ibn Taymiyah said: “Nobody is free from hasad (jealousy), but the noble person hides it whilst the base person shows it.” (Amraad al-Quloob). A person will not be brought to account for whatever crosses his mind, but he will be brought to account for what he says and does. The Prophet (peace and blessings of Allah be upon him) said: “Allah will forgive my ummah for their mistakes, what they forget and what they are forced to do.” (Narrated by al-Bukhaari, 2033).
Shaykh al-Islam Ibn Taymiyah also said in his book Amraad al-Quloob (diseases of the heart): “Whoever finds in himself any hasad towards another has to try to neutralize it by means of taqwa (piety, consciousness of Allah) and sabr (patience). So he should hate that (the feeling of hasad) in himself… But the one who does wrong to his brother by word or deed will be punished for that. The one who fears Allah and is patient, however, is not included among the wrongdoers, and Allaah will benefit him by his taqwa.”

NIGERIA: NISAB FOR THE PERIOD ENDING 1st RAMADAN


NIGERIA: NISAB FOR THE PERIOD ENDING 1st RAMADAN
1.    Zakkah Nisab (Gold):N1,704,880
2.    Haddin sata/ Sadaki/ Dowry/ Theft: N21,311
3.    Diyyar rai / Blood Money: N85,224,000
 Source: Islamic timing and research org. [08033140010 or 07032558231]
HOW TO WORK OUT ZAKAT?
Giving Zakat is obligatory for all eligible Muslims and is based on the current Nisab values. 
These can vary year to year, which makes knowing how much to pay quite difficult. To simplify the rules around paying zakat, use the Nisab values for any year (1441/2020) below then enter your personal values into the calculator to determine your zakat contribution.
HOW MUCH IS NISAB FOR ZAKAT 1441/2020
(Silver) 612.36g equating to £238.82 (Calculate Naira equivalent)
(Gold) 87.48g equating to £3,753.77 (Calculate Naira equivalent)
Zakat 1441/2020 (NIGERIAN Naira equivalent)
NISAB VALUE: 
(Silver) 612.36g equating to £238.82 (Calculate Naira equivalent)
(Gold) 87.48g equating to £3753.77 (Calculate Naira equivalent)
BASE NISAB VALUE OF:
1.    Silver 
2.    Silver Gold 
Enter all assets that have been in your possession over a lunar year:
1.    Value of Gold NXXX
2.    Value of Silver NXXX
CASH:
3.    In hand and in bank accounts NXXXX
4.    Deposited for some future purpose, e.g. Hajj, marriage/wedding, purchase of car/house NXXXX
5.    Given out in loans NXXXX
6.    Business investments, rent income, shares, saving certificates, pensions funded by money in one’s possession NXXXX
TRADE GOODS:
7.    Value of Stock NXXX
LESS LIABILITIES:
8.    Borrowed money, goods bought on credit NXXX
9.    Wages due to employees NXXX
10. Taxes, rent, utility bills due immediately NXXX
Now CALCULATE
RESET
Total Assets NYYY
Zakat Payable NZZZ
DONATE ZAKAT in accordance with chapter 9.60 of the Hoy Quran

WHAT IS THE MEANING OF ZAKAT?
One of the Five Pillars of Islam, Zakat is a fundamental part of being a Muslim. Meaning purification, Zakat is the act of giving a set percentage of your total wealth to charity each lunar year and is required of every sane, adult Muslim whose accumulated wealth exceeds the current Zakat Nisab value.
Zakat is so much more than just giving to those in need; paying Zakat is an act of worship. At Muslim thinking, we understand this wholeheartedly, which is why we strive to ensure that your Zakat payment reaches the most vulnerable and needy communities in the world, quickly and effectively.
Considering all the different items and details that must be kept in mind when calculating Zakat, understanding the Zakat Nisab value, when to pay Zakat and who we can give it to, the whole process can be complicated.
WHAT IS NISAB?
Firstly - what is the Nisab threshold?
The Zakat Nisab value is the minimum threshold required for an individual to be eligible to pay Zakat in that specific lunar year. Your total overall wealth must meet or exceed the Nisab value in order for you to be eligible to pay Zakat. In Nigeria, Ramadan 1441; Zakkah Nisab (Gold):N1,704,880
What is the Nisab value? The most up to date Nisab for gold and silver can be found at the top of the article.
The Nisab value is directly related to the current values of gold and silver. In the Holy Qur’an, the Nisab value is described as 612.36g of silver or 87.48g of gold (Calculate Naira equivalent). Originally, these values of silver and gold were equal but in the current day, they have become different, with the silver Nisab being significantly lower than its gold counterpart.
You can calculate the Nisab value at any given time by converting these weights into your local currency.
WHAT IS THE ZAKAT PERCENTAGE?
Your Zakat donation should amount to 2.5% of your total wealth accumulated over the year. 
As an example, if your total assets (after any debts owed) amounted to N1,704,880 then you would be required to pay N42,622 as Zakat.
What is Zakat Due On?
When calculating your total wealth and assets, you must consider the following:
1.    The value of gold and silver items owned
2.    Money in your bank accounts or in cash at home
3.    Loans that you have given out
4.    Pensions, stocks, shares and investments
5.    Property owned as an investment (excluding the property you live in)
6.    Farm and agricultural produce
Please note that any debts you currently have outstanding, including any form of loan, are ineligible for Zakat so they must be deducted from the overall total.

ZAKAT RULES ON TAX
In the OTHER COUNTRIES tax can impact Zakat in a variety of different ways but there are Zakat rules to help guide you should you have any queries. Make reference to Malaysia, Pakistan etc.
For most, personal taxes like road and income tax are not exempt from Zakat. The only exception to this is when the taxes being paid are overdue, in which case they become a debt which is deductible, though this is a rare situation.
For some, especially business owners, filling in tax returns is an important part of being self-employed. In this situation, many individuals will keep money in their bank specifically for when they fill in their tax returns. This figure being saved for tax is deductible from the Zakat total.
PAYING YOUR ZAKAT
Hopefully, you will now know exactly how much Zakat to pay, and you are ready to make your payment. 
As an obligatory act of worship, your payment should go towards helping Zakat-eligible individuals, as decreed by the Prophet Muhammad (Sallalhu alaihi Wasalam).
When to pay Zakat? Zakat is typically based on a full lunar year, and as such, most Muslims pay this towards the end of the year i.e. 1st Muharam, etc. While this can be paid at any time, many choose to pay Zakat during Ramadan.
Who can we give Zakat to? Zakat payments are divided between those most in need, as determined by the Holy Qur’an chapter 9.60:
إِنَّمَا ٱلصَّدَقَـٰتُ لِلۡفُقَرَآءِ وَٱلۡمَسَـٰكِينِ وَٱلۡعَـٰمِلِينَ عَلَيۡہَا وَٱلۡمُؤَلَّفَةِ قُلُوبُہُمۡ وَفِى ٱلرِّقَابِ وَٱلۡغَـٰرِمِينَ وَفِى سَبِيلِ ٱللَّهِ وَٱبۡنِ ٱلسَّبِيلِ‌ۖ فَرِيضَةً۬ مِّنَ ٱللَّهِ‌ۗ وَٱللَّهُ عَلِيمٌ حَڪِيمٌ۬ (٦٠)
(Holy Quran Chapter 9 Verse 60) Alms are for the poor and the needy, and those employed to administer the (funds); for those whose hearts have been (recently) reconciled (to Truth); for those in bondage and in debt; in the cause of Allah; and for the wayfarer: (thus is it) ordained by Allah and Allah is full of knowledge and wisdom.
1)    The poor
2)    The needy
3)    Travellers in need
4)    Those in debt
5)    Those being held against their will or in slavery
6)    New Muslims and friends of the Islamic community
7)    Those in the cause of Allah
8)    Administrators of Zakat