The first Nisab for camels is five, due to the Hadith of Abu Said al- Khudri from the Prophet (saw) : “There is no Sadaqah on anything less than five camels.” The camels must be from 5-9 camels as there is no Zakat on whoever owns less than five camels.Whoever owns five grazing camels, which graze for most of the year, then a female sheep is obliged upon him. The Nisab of camels, and what is obliged upon them, is as follows:

1. For five camels, one sheep.

2. For ten camels, two sheep.

3. For fifteen camels, three sheep.

4. For twenty camels, four sheep.

Zakat is only due when the Nisab reaches the levels mentioned above. Any amount between any two Nisabs mentioned above is not counted. Thus, for example, twelve camels incur the same Zakat as ten, and seven camels the same as five. There is nothing imposed upon more than twenty camels until the number reaches twenty-five. When this happens, Zakat is no longer taken in sheep but in camels. Al-Laith bin S’ad said: “This is the book of Sadaqa: Upon twenty camels and what is below that, a sheep upon every five camels.” Al-Laith said: “Naf ’i narrated to me that this is the transcription of ‘Umar ibn Al-Khattab’s book.” Malik bin Anas said: “I read the book of ‘Umar ibn Al-Khattab on Sadaqah and it said within it: ‘In the name of Allah (swt), Ar-Rahmaan, Ar-Raheem. This is the book of Sadaqah. Up to twenty four camels, a sheep in every five camels.’” When they reach twenty-five camels, then the Nisab and what is obliged upon them is:

1. For twenty-five camels, a baby (Makhadh) of female camels which has reached one year and entered into the second. Al-Makhadh is the pregnant one. In other words a female camel that has entered the time of being pregnant. If the owner of the camels does not have a baby (Makadh), then a male milk-bearing camel (Labun), which has reached two years and has entered into the third, is taken.

2. For thirty-six camels, a female milk-bearing camel (Labunah) which has reached two years and has entered into the third. It is given this name because her mother is about to give birth such that it becomes milk bearing.

3. For forty-six camels, a female (Hiqqah) on its way to a male animal (Taruqat al-Fahl) which has reached three years and has entered into the fourth. The meaning of (Taruqat al-Fahl) is that it is fit to be approached by a male.

4. For sixty-one camels, a Jaza’a which has reached four years. It is given this name because its front teeth have fallen.

5. For seventy-six camels, two female milk-bearing camels.

6. For ninety-one camels, two females (Hiqqah) which are on the way to be ing approached by a male.

There is no Zakat between any two previously mentioned numbers. If the number of camels increases over ninety-one, there is no extra Zakat upon them until they reach one hundred and twenty one camels. If they reach this number then the counting changes such that a female milk-bearing camel is taken for every forty and a Hiqqah for every fifty.

The Nisab and what is obliged becomes as follows:

There is no Zakat on an increase between two numbers. The evidence for all this is what was narrated by Anas, that Abu Bakr wrote to him in this book when he sent him to Bahrain: “In the name of Allah (swt), Ar-Rahmaan, Ar- Raheem. This is the obligation of Sadaqah which the Messenger of Allah (saw) obliged upon the Muslims and which Allah (swt) commanded His Messenger (saw) with.Whoever requests it from the Muslims in the correct manner, then he should be given; but whoever asks for more should not be given. Up to twenty-four camels, it is taken as sheep, with a sheep taken in every five.When they reach twenty-five up to thirty-five, a female Bint Makhadh is taken. When they reach thirty-six to forty five, a female milk-bearing camel (Bint Labun) is taken. When they reach forty-six up to sixty, a Hiqqah on its way to a male is taken. When they reach sixty-one up to seventy-five, a Jaza’a is taken. When they reach seventy-six up to ninety, female milk-bearing camels are taken. When they reach ninety-one up to one hundred and twenty, two hiqqah on the way to a male are taken.When they increase beyond one hundred and twenty, a female milk-bearing camel in every forty and a hiqqah in every fifty is taken. Whoever does not own more than four camels then there is no Zakat upon him unless if the owner himself wishes. But a sheep is due when they reach five camels.”.

If there does not exist a camel of the age which is obliged among the camels and a lower-age (camel) is taken, then the camels’ owner must give a further two sheep on top of that or twenty Dirhams. If an older camel is taken, then the owner of the camels must be given two sheep or twenty Dirhams. Twenty Dirhams are equivalent to 59.5 grams of silver. An example of this is as follows: when the camels are forty-six then a Hiqqah is obliged. If the camels’ owner has no hiqqah but he has a female milk-bearing camel, then he must give two sheep, or twenty Dirhams, in addition to the milkbearing camel. If he has no female milk-bearing camels but he has a Jadh’a, then he must be given either two sheep or twenty Dirhams. All this is due to what was narrated by Anas: “That Abu Bakr wrote to him the obligation of Sadaqah that Allah (swt) commanded His Messenger (saw) . Whoever must give a Jaza’a as Sadaqah for the camels yet doesn’t have a Jaza’a but instead has a Hiqqah, then the Hiqqah is accepted from him and he must give together with it two sheep if that is easy for him or twenty Dirhams. And whoever must give a hiqqah as Sadaqah for the camels yet doesn’t have a Hiqqah but instead has a Jaza’a, then the Jaza’a is accepted from him and the Zakat collector should give him twenty Dirhams or two sheep.”.

The Sadaqah of camels is taken from their type and description. So the Bukhti camel is taken from the Bukhti camels, the ‘Irabi camel from the Irabi camels, the noble camel from the noble camels, the fat camel from the fat camels, and the defected and skinny camel from defected and skinny camels. Neither the decrepit, one-eyed or sick camels are taken. It is narrated that the Prophet (saw) said: “Whoever does these three things has enjoyed the taste of belief: whoever worships Allah (swt) alone, and that there is no god but Allah (swt), and gives the Zakat on his wealth with delight every year it is due, and he does not give of the very old, filthy, the sick nor the defected, but of the average standard of your wealth. For Allah (swt) does not ask you of its best nor does He command you of its worst.”

The Zakat of cattle is obliged by the Sunnah and Ijma’a as-Sahabah. As for the Sunnah, this is due to what was narrated by Abu Dharr that the Prophet (saw) said: “No owner of camels, cattle or sheep will fail to give their due right except then will come bigger and fatter than they were on the Day of Judgement to butt him with their horns and trample him with their hoofs” (agreed upon). As for Ijma’a as-Sahabah, verily they agreed upon the obligation of Zakat upon cattle.

Zakat is obliged on grazing cattle that graze most of the year; these are the ones taken and reared for progeny and increase. As for working cattle, there is no Zakat upon them. From Ali who said: “There is no Sadaqah upon working cattle.” Amru b. Dinar said that it reached him that the Messenger of Allah (saw) said: “There is no Sadaqah on Muthira bulls which are used for ploughing the soil.” Jabir b. Abdullah said: “There is no Sadaqah upon the Muthira.” The Muthira is the cow that ploughs the soil.

The first Nisab of cattle upon which Zakat is obliged is thirty.

The Nisab and what is due upon them is as follows: -.

1. A Tabi’a male or female in thirty cattle. The Tabi’a is the male cow of one year old who has entered into the second. It is given that name because it has become capable of following its mother.

2. A Musinna in forty cattle. The Musinna is the female of two years who has entered into the third. The evidence for this is what was narrated by An-Nisai and At-Tirmizi: “That the Prophet (saw) sent Muaz to Yemen and commanded him to take a tabi’a from every thirty and a musina from every forty.”.

3. Two Tabi’a or Tabi’ah (female) in sixty cattle.

4. A Musinna and a Tabi’a from seventy cattle.

5. Two Musinna from eighty cattle.

6. Three Tabi’a from ninety cattle.

7. A Musinna and two Tabi’a from one hundred cattle.

8. Two Musinna and one Tabi’a from one hundred and ten cattle.

9. Three Musinna or four Tabi’a from one hundred and twenty cattle.

There is no Zakat on any increase between two numbers due to what Yahya b. Al-Hakam narrated that Muaz said: “The Messenger of Allah (saw) sent me to collect Sadaqah from the people of Yemen. He commanded me to take a Tabi’a from every thirty cattle and a Musinna from every forty.” He said: ‘They offered me that I take from what is between forty and fifty, sixty and seventy, eighty and ninety but I refused and said to them: ‘Until I ask the Messenger of Allah (saw) about that.’ So I came and informed the Prophet (saw) . He commanded me to take a Tabi’a from every thirty and a Musinna from every forty, two Tabi’a from sixty, a Musinna and a Tabi’a from seventy, two Musinna from eighty, three Tabi’a from ninety, a Musinna and two Tabi’a from one hundred, two Musinna and a Tabi’a from one hundred and ten, and three Musinna or four Tabi’a from one hundred and twenty.” He said: “The Messenger of Allah (saw) commanded me not to take from what is between that.” And Muaz b. Jabal said: “The Messenger of Allah (saw) did not command me anything from awqas of cattle.” The Awqas is the plural of Waqas which is the number is between two Nisabs.

The Zakat of sheep and goats is obliged by Sunnah and Ijma’a as-Sahabah. As for the Sunnah, this is due to what Abu Dharr narrated from the Prophet (saw) saying: “ No owner of camels, cattle or sheep/goats will fail to give their due right except they will come bigger and fatter than they were, on the Day of Judgement to butt him with their horns and trample him with their hoofs” (agreed upon).

As for Ijma’a as-Sahabah, verily they had a collective consensus without anyone differing upon the obligation of Zakat upon sheep and goats. Zakat is obliged upon grazing sheep and goats that graze most of the year, once a full year passes after they have attained the Nisab. Abu Bakr narrated from the Prophet (saw) in a long Hadith that he said: “…and a female sheep (Shat) in grazing sheep and goats if they are forty…” and also due to his saying: “There is no Zakat on property until a year has passed over it.”.

The minimum Nisab for sheep and goats is forty sheep. If they are less than forty, even by one sheep, there is no Zakat upon them. The Nisab of sheep and goats, and what is obliged upon them, is as follows: -.

1. One female sheep (Shat) in a herd of forty .

2. Two female sheep (Shat) in a herd of one hundred and twenty one.

3. Three female sheep (Shat) in a herd of two hundred and one .

4. Four female sheep (Shat) in a herd of four hundred sheep.

There is no Zakat on any increase between the two Nisabs. Once the sheep and goats reach four hundred sheep, then one female sheep is taken from every one hundred sheep. There is nothing taken from any increase until another one hundred sheep are completed. So if the increase is less than one hundred sheep then there is no Zakat on them. The evidence for this is what is narrated from Muhammad (saw) b. Abdur Rahman: “Verily in the book of Sadaqah of the Prophet (saw) , and the book of ‘Umar ibn Al-Khattab, it is stated that as for sheep and goats (al-Ghanam) nothing is taken if they number less than forty. Once they reach forty then a female sheep is taken, until they reach one hundred and twenty sheep. Once they exceed one hundred and twenty, then two female sheep are taken until they reach two hundred. Once they exceed two hundred, then three female sheep are taken until they reach three hundred. He said: ‘Once the sheep and goats increase to three hundred in number, nothing is taken on anything less than a further one hundred, even if they reach ninety nine until the one hundred is completed in full. Then one female sheep is taken from every one hundred sheep. Thereafter the decrepit is not taken nor the male unless the payer of Sadaqah so wishes.’” And in the book of Sadaqat which is with the family of ‘Umar ibn Al-Khattab: “If they increase over three hundred and one there is nothing upon them until they reach four hundred upon which there are four sheep.”

All that a Muslim owns of sheep and goats, young and old, including as- Sikhal which are the children of goats and al-Buhum which are the children of sheep, are counted on the condition that they were born before the passing of the year.

The Jaza’a (four-year old) of the lamb is taken in the Zakat of sheep which is six months old, as well as the Thaniyy of the goats which is one year old. There is no difference between the males and females. The male is taken as is the female. The average is taken, not the best or the worst.

The children of the goats are not taken, nor are the young sheep as they are not fit for Zakat. Similarly the sheep that has given birth or the one on the way to giving birth is not taken; nor is the sheep being reared for milk or meat, nor is the male sheep or goat taken, except if their owner volunteers and offers them for Zakat. In this case they are accepted and there is an extra reward for him as it is more than what it is obliged. The evidence for all this is what Beshr b. Asim narrates from his father that ‘Umar ibn Al- Khattab appointed Abu Sufyan b. Abdullah over Taif and its districts. So he went as a collector of Zakat and counted against them the Ghazi (young goat) but did not take them from them. They said to him: “If you count the Ghazi against us then you should take them, but he held back until he met ‘Umar and said: “I know that they claim we are oppressing them.We counted the Ghazi against them but did not take them.” So ‘Umar said to him: “Count against them the Ghazi, the male, and even the Sakhlat, the female that the shepherd carries on his hand. Say to them: ‘I will not take the Rubiyy, that is the one that gave birth, the one in labour, the one for milk, nor the sheep for eating. Nor will I take the one being fattened for slaughter or the male sheep goat. Instead take the ‘Inaq, the one that has not reached the year of goats, the Jaza’a (four-year old) and the Thaniyya as that is the average between of the property i.e. the Sikhal and the best of it.” Also the saying of the Prophet (saw) : “Verily our right is only in the Jaza’a and the Thaniyya.”.

The very old is not taken for Zakat nor is the one with a defect due to the saying of the Glorified:

“Do not aim at getting anything bad in order that you may give away something of it” [Al-Baqarah: 267]

Also the Prophet (saw) ’s saying: “The very old is not taken for Zakat nor the one with one eye or the male goat unless the one giving Sadaqah wishes to do so.” If the collector of the Sadaqah accepts to take these types because all the sheep and goats are very old or with defect(s), then it is allowed for him to take them.

The partnership or mixing in grazing sheep makes the property of the partners or two associates like the property of one man in Zakat. This is the case whether the livestock is shared jointly between them such that each one has a common unspecified share, for example if they inherit a portion, purchase them in partnership or they are gifts given to both of them so they retain them in this situation without separation or division. This may be whether they were given to them together or they were separate shares and they mixed them later on, i.e. the property of each one is distinct but they mixed them and became partners together; whether they were of equal shares or not, with regards to shepherding, pasture, male sheep (al-Fahl) or drinking place. The sheep of a partnership or mixing, irrespective of the number of partners or associates or their shares, are counted like the sheep and goats of one man in taking Zakat. They are counted as one and remain in their situation without separation or combination. If they reach forty then the collector of Sadaqah takes one sheep, if they reach one hundred and twenty one, two sheep are taken. Three sheep are taken if they reach two hundred and one, and four sheep are taken if they reach four hundred.

The collector of Sadaqah divides what he takes as Zakat from the partners or associates according to their shares in the sheep such that the least among them returns to the higher in his share due to the Prophet (saw) ’s saying: “Whatever is taken from two associates they return to each other in equality.”.

The collector of Sadaqah leaves the sheep and goats as they are and counts them. It is not allowed to separate them in order to take more, eg. when there are three partners with one hundred twenty sheep with each person owning forty sheep and the Sadaqah collector aims to separate them in order to take three sheep, one from each person. This is not allowed for him rather he must leave them as they are and take only one sheep. Similarly it is not allowed for the owners of the sheep to separate them once the Sadaqah collector came to collect Zakat, in order to reduce, or eliminate, the Zakat upon them. This is when two partners or associates have 201 sheep which they divide (between them) so as to pay two sheep instead of the three if the sheep were to remain undivided due to their partnership. Similarly, they may have together forty sheep but they divide them so as not to pay anything after the division.

Just as it is not allowed to divide a group of sheep, it is also not allowed to gather them when they are separated with the intention to reduce what is to be paid from them. This is seen for example where two men have eighty sheep, each having forty sheep seperately and not in partnership. However when the Sadaqah collector comes they mix them together so as not to pay from them except one sheep instead of each paying one sheep. The evidence for the illegality of dividing a collected cattle or collecting the divided one is what Sa’ad b. Abi Waqqas narrated when he said: “The Messenger of Allah (saw) said: ‘Do not divide between a collected group, nor gather together those which are divided, for Sadaqa. And the two associators are those who gather together in male sheep, pasture, and water.’” And in another narration: “and (al-Ra’iy) shepherd.”.