1. On any metals other than gold or silver.
2. Fixtures and fittings of a shop, car, trucks or any delivery vehicle etc., which is used in running business.
3. Diamonds, pearls, other precious or semi-precious stones, which are for personal use.
4. There is no Zakaah on personal residence, household furniture, pots and pan, personal clothing, whether they are in use or not.
5. There is no Zakaah on a person whose liabilities exceeds or equals his assets. Some Mortgage in this country is not to be counted as personal liability for the Zakaah purpose.