Closes the Zakat gap identified in the competitive benchmark against
Rafiq. Per-member module (nf_zakat_records, same author-owns/family-reads
RLS pattern as Insurance/Wassiyah/Waqf) computing 2.5% due on zakatable
wealth (cash, gold, silver, business assets, investments) once above a
user-entered Nisab threshold, minus deductible short-term liabilities.
Manual entry only, matching the app's existing philosophy — no live gold
price feed. Covered by e2e-zakat.cjs (7/7).
