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nisab
In Sharia (Islamic Law) niṣāb (نِصاب) is the minimum amount for a muslim net worth to be obligated to give zakat. Several hadith have formulas for calculating niṣāb, the most prominent of which declares that ''No Zakāt is due on wealth until one year passes''. Zakat is determined based on the amount of wealth acquired; the greater one's assets, the greater the tax. Unlike income tax in secular states niṣāb is not subject to special exemptions.
In Islam niṣāb is 20 dinārs for gold and 200 dirḥams for silver〔(The Minimum Zakatable Amount (Nisab) )〕 . The dinār is a gold coin weighing one mithqal (4.25 grams) and the dirḥam is a silver coin weighing 0.7 mithqal (2.975 grams). The niṣāb is applicable to the cumulative stock of dinārs, dirḥam and any other zakatable valuables, such as merchandise that has been in store for at least one year. As long as the total value of the zakatable valuables exceeds the value of the niṣāb zakat must be paid.
==The Value of the Niṣāb==
The value of the niṣāb is calculated in dinār coins and dirḥam coins. The relation between 20 dinārs and 200 dirḥams which is part of the definition of niṣāb reflects the contemporary exchange value between the dinār and the dirḥam of 1 to 10 in the early days of Islam. In later times the exchange rate between the two Sharia coins changed according to market values, and so exchange rates of 1 to 11 and 1 to 12 are seen in early fiqh literature. This exchange rate has varied even more in the last few centuries. The shift in exchange rate meant that in later times 20 dinārs became more expensive in market value than 200 dirḥams. Despite this the definition of niṣāb has not been altered throughout Islamic history, and therefore a choice is created between the value of 20 dinārs and the value of 200 dirḥams. Both values are accepted in Shariah, and so one can choose to pay the value of either of them.
抄文引用元・出典: フリー百科事典『 ウィキペディア（Wikipedia）』
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