We, Abdul Aziz Abdul Rahman Al Faisal Al Saud, King of the Kingdom of Saudi Arabia After reliance on God and after reviewing what we have decreed under No. 28/2/17/3321 Date 21 Muharram year 70 establishing an income tax, and after reviewing what we have decreed under No. 17/2/28/8634 dated 29 Jumada al-Thani year 1370 as an amendment to the previous decree to collect the lawful zakat only from Saudi subjects, and to limit the income tax to non-Saudis, and considering that the lawful zakat exceeds the income tax, and considering what we have seen of the desire of our subjects to undertake themselves the distribution of a portion of the zakat on their money and commercial goods to the needy relatives or poor for whom God has prescribed zakat, for all these reasons we order the following.
Article One - The lawful zakat imposed on money and commercial goods is one quarter of a tenth, two and a half percent. The Bayt al-Mal (Treasury) shall collect one tenth, i.e., one and a quarter percent, from our subjects and leave the remaining one tenth for our subjects to spend themselves on the rightful recipients for whom God has prescribed zakat, and their account is with God.
Article Two - The zakat on livestock and agricultural produce shall be collected by the competent authorities as it was collected previously.
Article Three - Whoever is assigned by this order shall implement it, and God is the Grantor of success.