This book means an important issue of contemporary zakat issues: the issue of production costs in the transport and its impact in zakat. We address this issue in two types of production: i: agricultural production costs. The second: the income and duties that get the exploitation of real estate and means of transport (ships, shipsand aircraft) by renting them, as well as the exploitation of factories to sell their production. The author has made a great effort to collect what was collected from the statements of old jurists and the speakers in this section, comparing these statementsand considering. On the way god intended.