1930. Sheep have five niÒÁbs:
1. 40 sheep. Their zakÁt is one sheep. As long as the number of sheep does not total 40, zakÁt will not be obligatory.
2. 121 sheep. Their zakÁt is two sheep.
3. 201 sheep. Their zakÁt is three sheep.
4. 301 sheep. Their zakÁt is four sheep.
5. 400 or more sheep. In this case he will have to calculate their zakÁt based on groups of 100 sheep, and for every 100 sheep he must give one sheep.
It is not necessary to pay the zakÁt from the sheep that are subject to zakÁt; rather, if he pays it from another group of sheep, or pays their monetary value in accordance to the number of sheep, it will suffice.
1931. Sheep that fall between two niÒÁb are not subject to zakÁt. If the number of sheep that a person owns exceeds the first niÒÁb, which is forty, he will only have to pay the zakÁt of the 40 sheep as long as they do not reach the second niÒÁb of 121 sheep. The remaining will not be subject to zakÁt. The same ruling applies in the case of other niÒÁbs.
1932. The zakÁt of the camels, cows and sheep that reach the niÒÁb is obligatory, regardless of whether they are male or female, and regardless of whether some are male and some female.
1933.In the issue of zakÁt, cows and buffalos are counted as one species, just as Arabian camels and non-Arabian camels are counted as one species. Similarly, goats, ewes, and one year old lambsare not considered differently in the issue of zakÁt.
1934. If a person gives a sheep as zakÁt, precaution dictates that it should be at least in its second year, and if he gives a goat, precaution dictates that it should be at least in its third year.
1935.If the value of the sheep that one give as zakÁtis slightly lower than rest of the sheep, it will not be problematic. However, it is better that he give the sheep whose value is higher than the rest of the sheep. The same applies in the case of camels and cows.
1936.If a number of people jointly own the animals, then every partner whose share reaches the first niÒÁb will have to pay zakÁt. As for a partner whose share does not make the first niÒÁb, he will not have to pay zakÁt.
1937. If a person owns camels, cows or sheep in different locations, and all together they reach the niÒÁb, he must give their zakÁt.
1938.If the camels, cows or sheep that a person owns are sick or have a defect, he will have to pay their zakÁtnonetheless.
1939. If all the camels, cows or sheep that a person owns are sick, defective, or old, he may give their zakÁtfrom them. However, if all of them are healthy, sound, and young, he cannot give their zakÁtwith those which are sick, defective or old. In fact, even if some are healthy and others sick, some sound and some defective, some young and others old, he must give their zakÁtfrom those which are healthy, sound and young.
1940. If a person exchanges the camel, cow or sheep that he owns with something else prior to the completion of the eleventh month, or exchanges the taxable limit that he owns with a taxable limit of the same species, such as giving away 40 sheep and procuring another 40 in return, then ZakÁt will not be obligatory on him.
1941. If a person who must pay the zakÁtof his camels, cows or sheep, pays their zakÁtwith some of his other property, he will have to continue paying their zakÁtevery year as long as they do not fall below theniÒÁb. If however he pays their zakÁtfrom the (taxable) animals themselves, and they fall below the niÒÁb, zakÁtwill not be obligatory on him. For example, if a person who owns 40 sheep, pays their zakÁtfrom some of his other property, he will have to give one sheep every year (as zakÁt) as long as the number of sheep he owns do not fall below 40. However, if he pays the zakÁtfrom the 40 sheep, then zakÁtwill not be obligatory on him as long as they do not reach 40 sheep (again).