Islam enjoined zakat on crops, fruit, livestock, merchandise, minerals, gold, silver and treasures. It is desirable that the recipient invoke blessing for the zakat payer at the time of its payment for Allah says
Surah At-Taubah, Verse 103:
خُذْ مِنْ أَمْوَالِهِمْ صَدَقَةً تُطَهِّرُهُمْ وَتُزَكِّيهِم بِهَا وَصَلِّ عَلَيْهِمْ إِنَّ صَلَاتَكَ سَكَنٌ لَّهُمْ وَاللَّهُ سَمِيعٌ عَلِيمٌ
"Take alms out of their property, you would cleanse them and purify them thereby, and pray for them; surely your prayer is a relief to them; and Allah is Hearing, Knowing."
Wa'li bin Hajr reported that the prophet peace be upon him, prayed for a man who had offered a fine she camel in his zakat payment: "May Allah bless him and make his camel beneficial to him" related by a- Nasa'i