Capital goods stand for
all properties that are not invested as
trading objects. Treated as permanent
assets, these goods are not counted for
Zakah. Rather, Zakah is to be paid on their
revenues if they remain after the lapse of a
full year.
Revenues are added to the
amount of Zakah payable on the owner's cash
money and commercial commodities after the
lapse of a full year at the rate of 2.5%.
This view is adopted by the majority of
jurists and agreed upon by the Fatwa and
Legal Supervision Authority, the Kuwaiti
House of Zakah.
Debts owed to or by the
payer of Zakah should follow the rules
governing Zakah on debts.