No, it only must be given in form of money.

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If you prayed the whole prayer with the Imam, he carries over your mistakes! But if you missed a rakah or two, you should prostrate for forgetfulness!

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As long as they are not for sale, there is no zakat on them. However, if they are on rent, the zakat is on the money if it reaches nisab and a lunar year passes with it in your possession.

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