عَلَى الْحُرِّ الْمُسْلِمِ الْبَالِغِ الْعَاقِلِ،
Translation: It is obligatory upon a free, Muslim, adult and sane person, subject to the financial conditions that follow.
Free, Muslim, adult, and legally sane are the personal qualifications listed for liability in this Hanafi presentation. The financial qualifications must also be met; adulthood and sanity alone do not make zakat due.
Legal capacity and the financial state of one’s wealth are assessed separately. The next terms—nisab, full ownership and passage of a year—state the latter requirements.