Zakat of Camel, Cow & Sheep.

1974. Zakat of camel, cow and sheep has two more conditions in addition to what is already stated:
First, the animal should be idle whole year, but if it has worked a few days in year so as it is not considered as working animal, Zakat is obligatory.
Second, the animal should have grazed in the open fields for one year. If it is fed with cut or plucked grass or if it has grazed in the farm owned by its owner, or somebody else, there is no Zakat on it, except when it was only a matter of day or two during which the animal fed itself with the grass from its mater’s farm. Which in this case, Zakat is obligatory.

1975. If a person purchases or leases for his camel, cow and sheep, a pasture, which has not been cultivated by anyone, Zakat becoming liable is a matter of Ishkal. But, if he pays tax on grazing his animals, then he should pay Zakat.

Limit of Zakat On Camel

1976. Camel has 12 taxable limits:.

I. 5 camels: and the Zakat on them is one sheep. As long as the number of camels does not reach five, no Zakat is payable on them.

II. 10 camels: and the Zakat on them is 2 sheep.

III. 15 camels: and the Zakat on them is 3 sheep.

IV. 20 camels: and the Zakat on them is 4 sheep.

V. 25 camels: and the Zakat on them is 5 sheep.

VI. 26 camels: and the Zakat on them is a camel, which has entered the 2nd year of its life.

VII. 36 camels: and the Zakat on them is a camel, which has entered the 3rd year of its life.

VIII. 46 camels: and the Zakat on them is a camel, which has entered the 4th year of its life.

IX. 61 camels: and the Zakat on them is a camel, which has entered the 5th year of its life.

X. 76 camels: and the Zakat on them is 2 camels, which has entered the 3rd year of their life.

XI. 91 camels: and the Zakat on them is 2 camels, which has entered the 4th year of their life.

XII. 121 camels and above: In this case, the person concerned should either calculate the camels on group of 40 each, and give for each set of forty camels a camel, which has entered the third year of its life; or calculate them on groups of 50 each and give as Zakat, for every 50 camels, a camel which has entered the 4th year of its life, or he may calculate them in the groups of forty and fifty. However, in every case he should calculate in such a way that there should be no balance, and even if there is a balance, it should not exceed nine. For example, if he has 140 camels he should give for 100 camels, two such camels as have entered the fourth year of their life, and for the remaining forty camels, he should pay one camel which has entered the third year of its life. And the camel to be given in Zakat should be female.

1977. Paying of Zakat in between two limits is not obligatory so, if the number of camels with a person exceeds first limit which is 5, but it does not reach second limit which is 10, one should pay Zakat on 5 and so on.

Limit of Zakat On Cow

1978.Cow has two taxable limits. Its first taxable limit is 30. If the number of cows owned by a person reaches 30, and other conditions mentioned above are fulfilled, he should give by way of Zakat a calf which has entered the 2nd year of its life. And its second taxable limit is 40, and its Zakat is a female calf, which has entered the 3rd year of its life. And it is not obligatory to pay Zakat when the number of the cows is between 30 and 40.
For example, if a person possesses 39 cows, he should pay Zakat on 30 cows only. Furthermore, if he possesses more than 40 cows but their number does not reach 60, he should pay Zakat on 40 cows only. And when their number reaches 60, which is twice as much as the first taxable limit, he should give as Zakat 2 calves, which have entered the 2nd year of their life. And similarly, as the number of the cows increases, he should calculate either in thirties or in forties or from 30 and 40, and should pay Zakat in accordance with the rule explained above. However, he should calculate in such a way, that there should be no remainder, and in case there is a remainder, it should not exceed 9. For example, if he has 70 cows, he should calculate at the rate of 30 and 40 and should pay Zakat for 30 of them at the rate prescribed for 40 of them, because if he calculates at the rate of 30, 10 cows will be left without Zakat being paid on them.

Limit of Zakat on Sheep

1979. Sheep has 5 limits:.

I. The 1st limit is 40, and its Zakat is one sheep. And as long as the number of sheep does not reach 40, no Zakat is payable on them.

II. The 2nd limit is 121, and its Zakat is 2 sheep.

III. The 3rd limit is 201, and its Zakat is 3 sheep.

IV. The 4th limit is 301, and its Zakat is 4 sheep.

V. The 5th limit is 400 and above, and in this case calculation should be made in hundreds, and one sheep should be given as Zakat for each group of 100 sheep. And it is not necessary that Zakat should be given from the same sheep. It will be sufficient if some other sheep are given, or money equal to the price of the sheep is given as Zakat. But other things are Ishkal.

1980. It is not obligatory to pay Zakat for the number of sheep between the two taxable limits. So, if the number of sheep exceeds the first limit (which is 40), but does not each the 2nd limit (which is 121), the owner should pay Zakat on 40 sheep only, and no Zakat is due on the sheep exceeding that number, and the same rule applies to the succeeding limits.

1981.When the number of camels, cows and sheep reaches the taxable limit, payment of Zakat an them becomes obligatory whether all of them are males or all are females, or some of them are males and some are female

1982. In the matter of Zakat, cows and buffaloes are treated to be of the same class, and Arabian and non-Arabian camels are also of the same group. Similarly, for the purpose of Zakat, there is no difference between a goat, a sheep and a one-year old lamb.

1983. If a person gives a sheep as Zakat, it is necessary, as an obligatory precaution, that it should have at least entered the 2nd year of its life, and if he gives a goat it should have, on the basis of precaution, entered the 3rd year of its life.

1984. If a person gives a sheep as Zakat, there is no harm if its value is slightly less as compared with his other sheep. However, it is better that he should give as Zakat the sheep whose value is more than his other sheep, and the same rule applies for cows and camels.

1985. If some persons are partners, then the person whose share reaches the first taxable limit should pay Zakat. It is not obligatory on the person whose share does not reach the first limit to pay Zakat.

1986. If a person has cows or camels, or sheep at various places, and combined together they reach the limit, he should pay Zakat on them.

1987. Even if the cows, sheep and camels possessed by a person are unhealthy and defective, he should pay Zakat on them

1988. If all cows and sheep and camels possessed by a person are unhealthy and defective, he can pay Zakat from amongst them. However, if all of them are healthy and young and with no defect, he cannot pay the Zakat liable on them from unhealthy, defective and old ones. In fact, if some of them are healthy and others are unhealthy, and some are defective and others are without any defect, and some are old and others are young, the obligatory precaution is that he should give as Zakat those animals which are healthy, have no defect and are young.

1989. If before the expiry of the 11th month, a person changes his cows, sheep and camels with something else, or changes his limit with an equivalent number of the same kind of animals - for example, if he gives 40 sheep and takes new 40 sheep - it is not obligatory on him to pay Zakat.

1990. If a person who is required to pay Zakat on cows, sheep and camels, gives that Zakat from his other property, he should pay Zakat on the animals every year as long as their number has not become less than the taxable limit. But if he gives Zakat from those very animals and they become less than the first taxable limit, payment of Zakat is not obligatory on him.

For example, if a person who owns 40 sheep every year as long as their number does not become less than 40, and if he pays Zakat from those very sheep, payment of Zakat will not be obligatory on him till such time when their number reaches 40.