Zakaah of Grazing Animals and Livestock:

Zakaah is obligatory in case of camels, cows and sheep on two conditions:

The first condition: they must be used for producing milk and for reproduction, not for toil. If they are to be used for working in land or the like, then there is no Zakaah on them. However, if they are for trading, then there will be a Zakaah on them as that of the trading goods.

The second condition: They must be grazing livestock (i.e. feed on herbage in a field or on pastureland throughout the year or most of it). Thus, no Zakaah is due upon animals that are fed with fodder bought for them or picked from herbage or another place.

Due Zakaah on them:

Furthermore, an old sheep is not to be accepted as Zakaah, nor a defective one. Also, the pregnant one is not to be accepted, nor the one that suckles its baby. The best animal, which is the most precious to its owner, is not to be taken as Zakaah.

Yet, if the proprietor desires to give better than that enjoined upon him, it will certainly be better and greater in reward for him.

If the property is a mixture of grown-up and young, sound and defective, or male or female animals, a sound grown-up female is to be taken based on estimating value of the superior and inferior divisions of the property. Firstly, the superior part of the property is to be estimate to know what should be taken as Zakaah and the same is to be done with regard to the inferior part. After that, the due Zakaah is to be taken justly on an average basis from among the whole property. The same is to be applied with respect to the other types of sound and defective, or male and female sheep. So, if the value of Zakaah that is to be given is twenty sheep, in case the whole Nisaab is of grown sound sheep; and its value is ten in case the Nisaab is of young sick sheep, then the given Zakaah is to be one half of that and one half of that. Thus, fifteen sheep are to be given as Zakaah.