 ), is subject to a 10 per cent or 5 per cent zakat (also known as Ushur (عُشر), or "one-tenth"), using the rule that if both labor and capital are involved, 5% rate is applied, if only one of the two are used for production, then the rate is 10 per cent.For any earnings, that require neither labor nor capital, like finding underground treasure, the rate is 20 per cent.The rules for zakat on animal holdings are specified by the type of animal group and tend to be fairly detailed.