Zakaat is a mandatory charity in Islam paid on certain items. There are two main types of zakaat: zakaat al-maal, which is paid on items like gold, silver, crops and livestock; and zakaat al-fitr, which is paid before Eid al-Fitr. Zakaat al-fitr is intended to help the poor and needy and can be paid in wheat, barley, dates, raisins or the cash equivalent. The document provides details on zakaat calculation rates, who it can be paid to, exemptions, and rules regarding payment of zakaat al-fitr.