他们对于哪些类别的财产需要缴纳天课，有些意见一致，有些则存在分歧。意见一致的类别包括：两种矿产，即未被制成首饰的金和银；三类牲畜，即骆驼、牛和羊；两类谷物，即小麦和大麦；以及两类水果，即椰枣和葡萄干。至于橄榄，则存在一些争议。

They agreed about some of the categories in which zakat is obligatory and disagreed about others. The categories which they agreed upon include two kinds of minerals, namely, gold and silver that are not moulded into jewelry, three categories of animals, namely, camels, cows and sheep, two categories of grains namely wheat and barley, and two categories of fruit, namely dates and raisins. There is some dispute about olives.

他们的分歧只在于金子以首饰形式存在的情况。希贾兹的法学家马立克、al-Layth和沙斐仪（al-ShaficT）认为，如果金子是用于装饰和佩戴的，则不需缴纳天课。艾卜·哈尼法及其弟子则认为应当对其征收天课。分歧的根源在于首饰处于两种属性之间的摇摆：它既可能被视为货物，也可能被视为金银。金银的主要用途是作为一切其他物品的交换媒介。认为首饰类似货物（其主要用途在于使用）的人，主张首饰不需缴纳天课；认为首饰类似金银（其主要用途在于充当交换媒介）的人，则主张它需缴纳天课。他们分歧的另一个原因，是关于此问题的圣训相互冲突。据哲比尔（Jabir）传自先知ﷺ的圣训说：“首饰中没有天课。”（阿慕尔·本·舒艾卜（Amr ibn ShuSiyb）传自其父，再传自其祖父：“有一位妇女带着女儿来到安拉的使者ﷺ面前，她女儿的双手上戴着两只金手镯。他ﷺ对她说：‘这些你交天课了吗？’她说：‘没有！’他ﷺ说：‘如果安拉在复活日把两只火手镯戴在你的手上，你会高兴吗？’她便摘下手镯，放在先知ﷺ面前，说：‘这些是献给安拉和祂的使者的。’”）这两段圣训都比较薄弱，尤其是哲比尔的那段圣训。

They disagreed about gold only when it is in the form of jewelry. This is so as the jurists of Hijaz, Malik, al-Layth, and al-ShaficT, maintained that there is no zakat on it if it is intended for adornment and wearing. Abu Hanifa and his disciples said that zakat is to be levied on it. The reason for disagreement stems from its vacillation between being goods and being gold and silver that are used primarily as a medium of exchange for all other things. Those who held them to be similar to goods, whose primary purpose is utility, said-that there is no zakat in it (jewelry). Those who considered them similar to gold and silver, the primary purpose of which is to facilitate exchange, said that it is subject to zakat. There is also another reason for their disagreement, and that is the conflict of traditions on the issue. It is related from Jabir from the Prophet (God’s peace and blessings be upon him) that he said, “There is no zakat in jewelry”. (Amr ibn ShuSiyb has related from his father from his grandfather “that a woman came up to the Messenger of Allah (God’s peace and blessings be upon him) accompanied by .her daughter, who was wearing (two) gold bracelets on her hands. He said to her, ‘Do you pay zakat on these?’ She said, ‘No!’ He said, ‘Would it please you if Allah were to put on your hands, on the Day of Judgment, two bracelets of fire?’ She took them off and placing them before the Prophet (God’s peace and blessings be upon’him) and said, ‘They are for Allah and His Messenger’”. Both traditions are weak, particularly the tradition of Jabir.