1. Gold and silver, be it in the form of jewelry, utensils, bullion or any other form.

2. Cash, checking and savings balance

3. Loans lent to others which are acknowledged (see Paying Zakāt section)   

4. Merchandise for business, equal to the value of nisāb

5. Livestock

6. Income of properties if it is equal to the value of nisāb

7. Income derived from a hiring business, such as cars, vans, trucks, etc.

The value of these should be at least the amount which is shown under nisāb (the Quantum) rate.