This type is specific to the heart, as it is the place where thoughts grow and where their ruling on the limbs is revealed. Every thought that grows in the heart and appears on the outside of his body is subject to zakat, according to the testimony of everyone who sees it. Indeed, it is the action of the one to whom it appears, so he must pay zakat by returning it to God. It is his zakat, and if it does not appear, then its owner is not free of what has sprouted in his heart. Was he among those who saw God in him or before him? If he is of this category, then no zakat is owed on it, for it belongs to God, and whoever sees God after him for his sake, then that is the exact zakat he has paid, even if he does not see God in a way, it is obligatory. Zakat is due on him according to the scholars of God, but zakat is not obligatory on him according to the jurists among the people of the path, because the legislator did not consider it for them until the act occurred, so it was a pla