骆驼的第一个尼萨卜是五头，依据艾布·赛义德·胡德里传自先知ﷺ的圣训："少于五头骆驼的，无需缴纳赛德喀。"骆驼应为5至9头，因为拥有少于五头骆驼的人无需缴纳天课。拥有五头放牧骆驼（这些骆驼大部分时间在草地上放牧）的人，须缴纳一只母羊。骆驼的尼萨卜及其应缴纳的数额如下：

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:

每五头骆驼，缴纳一只羊。

1. For five camels, one sheep.

2. 十头骆驼，两只羊。

2. For ten camels, two sheep.

3. 每十五头骆驼，缴纳三只羊。

3. For fifteen camels, three sheep.

4. 二十头骆驼，四只羊。

4. For twenty camels, four sheep.

只有当数量达到上述的各个努速布（Nisab）时，天课才需缴纳。两个努速布之间的任何数量都不计入。例如，十二头骆驼与十头骆驼的天课相同，七头骆驼与五头骆驼的天课相同。二十头骆驼以内，不征收任何天课，直到数量达到二十五头。当达到这一数量时，天课不再以羊缴纳，而是以骆驼缴纳。 阿布·拉斯·本·萨德说：“这是天课（Sadaqa）的文书：二十头骆驼及以下，每五头骆驼征收一只羊。”阿布·拉斯说：“纳菲尔向我叙述，这是欧麦尔·本·哈塔卜的文书的抄本。” 马立克·本·艾奈斯说：“我读过欧麦尔·本·哈塔卜关于天课的文书，其中写道：‘奉至仁至慈的安拉之名。这是天课的文书。二十四头骆驼以内，每五头骆驼一只羊。’” 当骆驼达到二十五头时，努速布及其应缴纳的天课为：

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:

对于二十五头骆驼，应缴纳一头“班特·麦哈everybody”——即一头满一岁、进入第二年的雌性骆驼幼崽（“麦哈迪”）。“麦哈迪”即怀孕的骆驼，换言之，是指已进入怀孕阶段的雌性骆驼。若骆驼主人没有“麦哈迪”，则可取一头“拉本”，即满两岁、进入第三年的雄性骆驼。

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. 三十六头骆驼，应缴纳一头已满两岁、进入第三年的雌性小骆驼（Bintu Labun，意为"产奶之女"）。之所以称之为"产奶之女"，是因为它的母亲即将产下幼崽，从而开始产奶。

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. 四十六头骆驼应缴纳一头雌性（Hiqqah），它已年满三岁并进入第四年，即"Taruqat al-Fahl"。所谓"Taruqat al-Fahl"，是指它已经达到可以被公驼交配的年龄。

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. 六十一头骆驼应缴纳一头年满四岁的“Jaza’a”（Jaza’a）。之所以取此名，是因为它的门牙已经脱落。

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. 对于七十六头骆驼，应缴纳两头母骆驼。

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

6. 对于九十一头骆驼，应缴纳两头雌性（Hiqqah，即已满三岁进入第四年的雌驼），它们正处于将要被雄驼配种的阶段。

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

在任何两个已提及的数目之间都没有天课。若骆驼数量超过九十一头，在达到一百二十一头之前，不再对其征收额外的天课。若达到这一数目，计算方式便有所变化：每四十头取一头有奶的母驼，每五十头取一头Hiqqah。

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.

应缴天课的最低财产标准（Nisab）及应缴纳的数额如下：

The Nisab and what is obliged becomes as follows:

两个数目之间的增量不需缴纳天课。对此的依据是安斯所传述的那段圣训：艾布·伯克尔在派他前往巴林时，在这封信中写道：“以至仁至慈的安拉之名。这是天课的义务，是安拉的使者ﷺ为穆斯林所规定的，也是安拉(SWT)命令祂的使者ﷺ所遵行的。凡按照正确方式向穆斯林索取的，应当给予；凡索取超过定额的，则不应给予。二十四峰骆驼以下，以羊作为天课，每五峰骆驼交一只羊。达到二十五至三十五峰时，交一头满两岁的母驼（Bint Makhadh）。达到三十六至四十五峰时，交一头产乳的母驼（Bint Labun）。达到四十六至六十峰时，交一头已满四岁、可供雄驼配种的小母驼（Hiqqah）。达到六十一至七十五峰时，交一头满一岁的母驼（Jaza'a）。达到七十六至九十峰时，交两头产乳的母驼。达到九十一至一百二十峰时，交两头可供雄驼配种的小母驼（Hiqqah）。骆驼超过一百二十峰时，每四十峰交一头产乳的母驼，每五十峰交一头小母驼（Hiqqah）。拥有骆驼不超过四峰的人，除非主人自愿，否则不需缴纳天课。但骆驼达到五峰时，应交一只羊。”

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.”.

如果没有达到应付年龄的骆驼，而取了年龄较小的骆驼，那么骆驼的主人必须在此之外再给两只羊，或者二十个迪拉姆。如果取了年龄较大的骆驼，那么骆驼的主人应得到两只羊或二十个迪拉姆。二十个迪拉姆相当于59.5克白银。例子如下：当骆驼为四十六头时，应缴纳一头希嘎（Hiqqah）。如果骆驼主人没有希嘎，但有一头产乳的母骆驼，那么他必须在产乳的母骆驼之外再给两只羊，或二十个迪拉姆。如果他没有产乳的母骆驼，但有一头嘉德阿（Jadh'a），那么他应得到两只羊或二十个迪拉姆。这一切都是依据阿奈斯所传的圣训：艾布·伯克尔曾写信给他，说明安拉（SWT）命令其使者穆罕默德ﷺ所规定的天课义务。凡应以嘉扎阿（Jaza'a）作为天课缴纳骆驼，却没有嘉扎阿而只有希嘎的人，希嘎将被接受，他还须同时给两只羊（如果对他而言容易），或二十个迪拉姆。凡应以希嘎作为天课缴纳骆驼，却没有希嘎而只有嘉扎阿的人，嘉扎阿将被接受，天课征收者应给他二十个迪拉姆或两只羊。

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.”.

牛的天课是由圣训和圣门弟子的一致共识所规定的。就圣训而言，是因为艾布·宰尔传述，先知ﷺ说："凡拥有骆驼、牛或羊的主人，若不交付其应尽的权利，那么在复活日，这些牲畜会比生前更加高大肥壮地来到他面前，用角顶撞他，用蹄践踏他。"（双方共同认可的圣训）至于圣门弟子的一致共识，他们确实一致认定牛须缴纳天课。

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 是应当缴纳在放牧牲畜上的，即那些大部分时间在草场上吃草的牲畜；这些牲畜是为了繁殖和增长而被饲养的。至于役用牲畜，则不需要缴纳天课。 阿里说：“役用牲畜上没有萨达卡。” 阿慕尔·本·迪纳尔说，他听闻安拉的使者ﷺ说：“用于耕地的役用公牛上没有萨达卡。” 贾比尔·本·阿卜杜拉说：“穆斯希拉（Muthira）上没有萨达卡。”穆斯希拉是指用来耕地的母牛。

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.

牛的第一个应纳天课的尼俠布（最低标准）是三十头。

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

尼萨卜及其应缴的天课如下:-

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

1. 三十头牛中应缴纳一头Tabi'a(雄性或雌性)。Tabi'a是指已满一岁、进入第二年的雄性牛犊。之所以称为Tabi'a,是因为它已能跟随其母亲行走。

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. 四十头牛中应缴的一头穆辛那。穆辛那是年满两岁、已进入第三年的雌牛。其依据是奈萨仪和提尔米兹所传的圣训：“先知ﷺ派穆阿兹到也门，并命令他从每三十头牛中取一头塔比尔阿，从每四十头牛中取一头穆辛那。”

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. 六十头牛中应缴纳两个Tabi’a或Tabi’ah（雌性）。

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

4. 七十头牛中的一头两岁的雌性小牛（Musinna）和一头一岁的雌性小牛（Tabi'a）。

绵羊和山羊的天课，是由圣训和众圣门弟子的公议所规定的。就圣训而言，这源于艾卜·祖尔（Abu Dharr）的传述：先知（愿主赐福并使其平安）说："凡骆驼、牛或绵羊、山羊的主人，若不缴纳其应尽的权利，它们在审判日到来时会比生前更加高大肥壮，用角顶撞他，用蹄践踏他。"（布哈里与穆斯林共同辑录）

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).

至于“圣门弟子的一致意见”（Ijma’a as-Sahabah），他们对于牧养的羊和山羊应缴天课这一点毫无分歧，没有任何人持异议。当羊和山羊大部分时间都在放牧吃草，并且达到了天课起征额（Nisab）之后，满一整年，便有缴纳天课的义务。艾布·伯克尔引述先知ﷺ的一段长篇圣训，其中说：“……在放牧的羊和山羊中，若达到四十只，则应缴纳一只母羊（Shat）……”；同时也因为先知ﷺ的话：“财产在未满一年之前，不需缴纳天课。”

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.”.

羊和山羊的最低应缴天课的数额（尼萨卜）是四十只。如果不足四十只，哪怕只少一只，也不需缴纳天课。羊和山羊的尼萨卜，以及应缴的数额，具体如下：——

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. 一只母羊（Shat），在四十只羊的羊群中。

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

2. 一百二十一只羊中的两只母羊（Shat）。

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

3. 一群二百零一只羊中，应缴三只母羊（Shat）。

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

4. 一群四百只羊中有四只母羊(Shat)。

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

在两个Nisab之间的增长部分，不需要缴纳天课。羊和山羊达到四百只后，每一百只羊取一只母羊。在凑足另外一百只羊之前，增长的部分不取任何东西。因此，如果增长的数量不足一百只，则对这些羊不需缴纳天课。其证据是穆罕默德（saw）·本·阿卜杜·拉赫曼所传述的：“先知（saw）的天课书，以及欧麦尔·本·哈塔卜的书中都载明：至于羊和山羊（al-Ghanam），若数量不足四十只，则不取任何东西。达到四十只后，取一只母羊，直到达到一百二十只。超过一百二十只后，取两只母羊，直到达到两百只。超过两百只后，取三只母羊，直到达到三百只。他说：‘羊和山羊增加到三百只后，在不足再增加一百只之前，不取任何东西，即使达到九十九只，直到凑足一百只。然后每一百只羊取一只母羊。此后，不取年老体弱的羊，也不取公羊，除非缴纳天课者愿意。’”以及欧麦尔·本·哈塔卜家人所保存的天课书中写道：“如果增加超过三百零一只，则在达到四百只之前，不需缴纳任何东西，达到四百只时，应缴纳四只羊。”

穆斯林所拥有的全部绵羊和山羊，无论幼小还是年长，包括as-Sikhal（即山羊的幼崽）和al-Buhum（即绵羊的幼崽），都应计算在内，条件是它们在一年期满之前已经出生。

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.

按照羊的天课规定，四岁的羊羔（Jaza'a）可以作为天课的一部分被收取，而山羊的天课则取一岁的（Thaniyy）。公羊与母羊之间没有区别：公的可以照常收取，母的也一样。收取的应是中等的牲畜，既不取最好的，也不取最差的。

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.

山羊的幼崽不予收取,羊羔也不收取,因为它们不适合作为天课。同样,已经产仔的母羊或即将产仔的母羊也不收取;用于取奶或取肉的母羊也不收取,公羊或公山羊也不收取,除非其主人自愿拿出来作为天课。在这种情况下则予以接受,并且他因此获得额外的回报,因为这超出了其所应尽的义务。对此所有这些的证据是:Beshr b. Asim 从其父亲叙述,'Umar ibn Al- Khattab 任命 Abu Sufyan b. Abdullah 管理塔伊夫及其各地区。于是他前去担任天课收取官,并针对他们计算了 Ghazi(小山羊),但没有从他们那里收取。他们对他说:“如果你要把 Ghazi 算在我们头上,那么你就应该收取。”但他有所保留,直到他见到'Umar,并说:“我知道他们声称我们在压迫他们。我们把 Ghazi 算在他们头上,但没有收取。”于是'Umar 对他说:“针对他们计算 Ghazi、公羊,甚至 Sakhlat(母羊,即牧人用手抱着的那种)。对他们说:‘我不会收取 Rubiyy,即已经产仔的母羊、正在分娩的母羊、用于取奶的母羊,也不收取用于食用的羊。我也不会收取正在养肥以备宰杀的羊,或公羊、公山羊。相反,应收取 'Inaq(未满一年的羊羔)、未达到山羊年龄的、Jaza'a(四岁的)和 Thaniyya,因为那是财产的中间标准,即 Sikhal 与其中最好的之间的平均值。'” 另外还有先知(愿主福安之)的话:“我们的权利仅在于 Jaza'a 和 Thaniyya。”

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.”.

合伙或混养放牧的羊，就其天课而言，合伙人或合股人的财产如同一人的财产。无论牲畜是他们共同拥有且各自拥有一份不确定的共同份额，例如他们共同继承了一部分，合伙购买，或者是赠予他们二人的礼物，并且他们保持这种状态而不分割或划分；无论这些牲畜是一同获得的，还是各自拥有独立的份额后来才混在一起并成为合伙人，即各人的财产原本是独立的，但后来混合在一起而成为合伙人；无论他们的份额是否相等，也不论在看护、牧场、种公羊（al-Fahl）或饮水处等方面如何。合伙或混合的羊，无论合伙人或合股人有多少，也无论他们各自的份额如何，在收取天课时都视同一人所有的羊和山羊。它们被计为一个整体，并保持其状态，不分开也不合并。若达到四十只，天课征收者取一只羊；若达到一百二十一只，取两只羊；若达到二百零一只，取三只羊；若达到四百只，则取四只羊。

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.

收取天课（Sadaqah）的人，应当按照合伙人或股东各自在羊群中所占的份额，将他从他们那里收取的天课进行分配，使得份额较少的一方，能够依据他们的份额，从份额较多的一方那里得到相应的返还。这是根据先知ﷺ的圣训：“从两个合伙人那里所收取的，他们应当彼此平均返还。”

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.”.

收取赈款（Sadaqah）的官员应当保持羊只的原样并加以清点。他不得为了多收而将羊群拆分，例如：三人合伙共有一百二十只羊，每人名下四十只，而收取赈款的官员却想把羊分开，以便从每人那里各取一只，共取三只。这对他是不允许的，他应当让羊群保持原状，只取一只。 同样，当收取赈款的官员来收天课（Zakat）时，羊的主人也不得为了减少或免除其应纳的天课而将羊群拆分。例如两位合伙人共有二百零一只羊，他们将羊分开，从而只需缴纳两只，而如果羊群因合伙而不分开，则需缴纳三只。同样，他们若共有四十只羊，却在收取前将其分开，以致分开后无需缴纳任何天课，这也是不允许的。

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.