26-12 The obligatory prayers include the noon prayer that is four units; the afternoon prayer that is four units; the evening prayer that is three units; thenight prayer that is four units; and the morning prayer that is two units. These are a total of seventeen units of prayers. The recommendable (supererogatory) prayers consist of thirty-four units. Four units are to be said after the evening prayer, but are omitted while on a journey or in a state of fear. Two units that are to be said while sitting after the night prayer - though they are considered to be one unit. Eight units are the night prayers to be said at dawn. Two units - even (Al-Shaf’a) and one unit - odd (Al-Vatr) are to be said in the morning, and two units for the morning prayer to be said after the one odd unit. Eight units are to be said before the noon prayer, and eight units are to be said before the afternoon prayer. Prayers said at the onset of their established times are nobler. The reward for congregational prayers is twenty-four times that of individual prayers. Do not pray behind a sinful congregational prayer leader. Pray only behind congregational prayer leaders who believe in Divine Leadership . Do not pray while you are wearing the skins of a dead animal , even if it has been tanned seventy times. Do not pray while you are wearing skins of beasts. Do not prostrate on anything but the Earth, or what grows on it except for what is edible, cotton and linen . In the opening of the prayer you should say, ‘Ta’ala arshak. It is not permitted to say “Ta’ala jaddak.’ It is not permitted to say “As-salamu alaina va ala ebadillah is-saleheen” in the first Tashahhud of the prayer since saying so implies termination of the prayer, and once you say that your prayer ends. Shortening the prayers is valid after you travel eight Farsakhs (round trip) or four Farsakhs away from your home - that is two way-stops. When prayers are shortened while on a journey, fasting should be broken. It is not acceptable not to shorten the prayers while you are on a journey, since that is similar to adding on something to what God has prescribed.Qunut in all the obligatory prayers should be said before bowing down and after reciting the (required) verse (of the Holy Quran) in the second unit of the prayer.There are five times of saying God is Great required in funeral prayers. Whoever says it fewer times has opposed the tradition. When the corpse of a man is being put into the grave, they should deliver it slowly with its feet going in first. But when the corpse of a woman is being put into the grave, they should deliver it from her head going in first. Graves should be leveled. Their surfaces should not be tilted.One should say - ‘In the Name of God’ - aloud in his prayers. There are seven requirements for prayer. They are: the proper time; ablutions; attentiveness; the proper direction (or the Qibla), bowing down; prostration; and supplications.The obligatory alms-tax on Dirhams (silver money) is five Dirhams if it reaches a total of two-hundred Dirhams. And if the quantity of silver doesn’t reach the aforesaid amount, it is not obligatory to pay any alms-tax on it. It is not obligatory to pay any alms-taxes, unless one whole year is passed from the time of ownership. Alms-tax should only be paid to the needy ones who are followers of the Divine Mastery and Divine Recognition. One should pay alms-tax on gold when gold reaches twenty mithqals (one mithqal being equal to 3.456 grams). Then the amount of alms-tax to be paid is one-half a Dinar. One should pay alms-tax on wheat, barley, dates and raisins when they reach the amount of five Wasq . The alms-tax would be one-tenth of it if it is irrigated by rain water and it would be one-twentieth of it if it has been irrigated by a well. Each Wasq equals four as-Sa’s while each as-Sa equals four mad’s. One should pay alms-tax on sheep when the number he owns reaches forty-one. Then one sheep should be given as alms. If they reach one-hundred and twenty-one in number, one should give two sheep as alms. If they reach two-hundred and one in number, one should give three sheep as alms. If they reach three-hundred and one in number, one should give four sheep as alms. For each one-hundred more sheep one should give another sheep as alms.One should pay alms-tax on cows when the number he owns reaches thirty. Then a one-year old cow should be given as alms. If they reach forty in number, he should give a female calf which has entered its third year of life as alms. If they reach sixty in number, he should give two calves which have entered the second year of their life. If they reach ninety in number, he should give three calves which have entered their second year of life as alms. And similarly, as the number of the cows increases, he should calculate either in thirties or in forties or from thirty and forty, and should pay the alms in accordance with the rule explained above.One should pay alms-tax on camels when the number he owns reaches five. Then one sheep should be given as alms. When the number of camels he owns reaches ten he should give two sheep as alms. When the number of camels he owns reaches fifteen he should give three sheep as alms. When the number of camels he owns reaches twenty he should give four sheep as alms. When the number of camels he owns reaches twenty-five he should give five sheep as alms. When the number of camels he owns is one more - that is it reaches twenty-six, then he should give a camel that has entered its second year of life as alms. When the number of camels he owns reaches thirty-five and a new one is added - that is it reaches thirty-six, then he should give a camel that has entered its third year of life as alms.When the number of camels he owns reaches forty-five and a new one is added - that is it reaches forty-six, then he should give a camel that has entered its fourth year of life as alms. When the number of camels he owns reaches sixty and a new one is added - that is it reaches sixty-one, then he should give a camel that has entered its fifth year of life as alms. When the number of camels he owns reaches seventy-five and a new one is added - that is it reaches seventy-six, then he should give two camels that have entered their third year of life as alms. When the number of camels he owns reaches ninety and a new one is added - that is it reaches ninety-one, then he should give two camels that have entered their fourth year of life as alms. When the number of camels he owns reaches ninety and a new one is added - that is it reaches ninety-one, then he should give two camels that have entered their fourth year of life as alms. If the number of camels he owns reaches one-hundred and twenty-one camels and above, he should either calculate the camels on group of forty each, and give for each set of forty camels a camel which has entered the third year of its life as alms; or calculate them on groups of fifty each and give for every fifty camels, a camel which has entered the fourth year of its life as alms, or he may calculate them in the groups of forty and fifty. Payment of the alms-tax for fasting is obligatory for everyone, whether they are young or old; free or a slave; male or female. It equals four handfuls of wheat, barley, dates and raisin. That is a whole grain dry measure being called one ‘as-Sa. This should be given to the needy ones who are followers of the Divine Mastery and Divine Recognition.”