A translation of a profound yet simple method for easily calculating Zakat by Sheikh Muhammad ibn al-Uthaymin رحمه الله :
"If you have wealth and want to know the amount of zakat (you should give), Then the matter. I mean, is easy.
Divide the money by 40 and the result is the zakat.
So if someone has 40,000 dirhams, how much is their zakat?
Divide 40 by 40 is 1.
So 1,000 Riyal.
And from 120,000, 3,000 Riyal.
And so on.
Point being, if you want to take out the zakat divide what you have of wealth, meaning gold, silver, and business over 40, the result is the zakat."
