1. Any metal besides gold or silver as long as it is not for business purpose

2. Fixtures, fittings or machinery of a shop, factory, delivery vehicle, etc., which is used in the operation of a business

3. Diamonds, pearls, and other precious or semi-precious stones which are for personal use. However, zakāt is payable on the gold or silver used in jewelry with diamonds, pearls, etc.

4. Imitation jewelry

5. Living quarters, household furniture, personal clothing, whether they are in use or not. However, Islam does not justify extravagance.