There are five prerequisites for Zakah: 1- Islam, 2- Freedom, 3- Possessing Nisab (the minimum amount on which Zakah is due), 4- Full ownership, and 5- Completing a full lunar year. Exceptions to this rulings are the outcome of the cultivated land as mentioned above, the offspring of cattle which are raised naturally and the profit of trade for their lunar month starts from their origin when it attains the Nisab of Zakah. If it does not attain the Nisab, then its lunar month starts when it attains the Nisab.May Allah grant us success. May blessings and peace be upon our Prophet Muhammad, his family and Companions!