3. Recommended ZakÄt
All other forms of charity are considered as sunnat zakÄt or sunnat sadaqah. The levels of voluntary charity has already been discussed in the previous lesson. Here I would like to mention one more sunnat zakÄt: If a business man buys certain merchandise for investment and it remains in his inventory for a full year, then it is recommended that he should pay the zakÄt on that particular merchandise at the rate of 2.5% of its market value. This recommendation is applicable only if the value of that merchandise is at least equal to 69 grams of gold.