God says
And be constant in prayer, and pay Zakat, … Q. 2:43
*This is the constant reminder in the Quran. It is mentioned by Bukhari and Muslim that Caliph Abu Bakr Siddiqui once said, “By God, I shall surely fight against him who differentiates between prayer and Zakat…”
And withal, they were not enjoined aught but that they would worship God, sincere in their faith in Him alone, turning away from all that is false; and that they should be constant in prayer; and that they should pay Zakat: for this is moral law endowed with ever-true soundness and clarity. -- Q.98:5
Prophet said
‘…There is one dirham for every 40 dirhams, and there is nothing due (Zakat) upto 200 dirhams. When you have 200 dirhams, 5 dirhams become due (to you)…’ -- N: Abu Daud. N: Ali through Zohair.
TAXABLE ITEMS & EXEMPTIONS
Please obtain details from a qualified person regarding items of concern. Briefly, Zakat is applicable on gold and silver ornaments and savings; on animals (except those which are bred at home); field products; and on merchandise.
There is no Zakat on household conveyance, residential house, household furniture and furnishing, utensils, decorations articles, books etc., provided those are not meant for business. There is no Zakat on orphan’s property, vegetable. There is no Zakat on pearl and diamonds of personal use, (should check about gold or silver in which these are embedded?)