Special wealth includes all revenues that are determined by the Shari‘ah. This wealth cannot be spent on any other purposes except for those stated in the Holy Qur’an and Sunnah. The main item under this category is zakāt which, according to the Shi‘ite jurisprudence view includes nine assets. For example, according to Ayatollah Khomeini zakātable assets include wheat, barley, date, raisins, gold, silver, camel, cow and sheep.8 Each of these items after reaching certain amount become zakātable.
General wealth consists of all wealth collected by the Bayt al-Māl with the exception of Zakāt, such as dfferent types of taxes.9
7. A. Ghazali, Development, p. 47.
8. Khomeini, Sayyid Ruhullah, Risālah Tawḍih al-Masā'il (Qum: Daftar-i Intishârât-i Islâmî), p. 202.
9. A. Ghazali, Development, p. 48. See also Qutb Ibrâhîm Muhammad, al-Siyâsat al-Mâliya liabî Bakr (Cairo, al-Hay'at al-Misriyat al-`Âm lilkitâb, 1990), p. 149.