Liaison office of Grand Ayatullah Sayyid Ali Al Sistani (L.M.H.L) in London, Europe, North and South America.

Islamic Laws - 4th Edition

Zakat Of Camels, Cows, And Sheep

Ruling 1923. In addition to the conditions mentioned previously, the zakat of camels, cows, and sheep has one more condition: the animal must graze in open fields for the entire year. Therefore, if it grazes on pre-cut grass during the entire year or part of the year, or it grazes on crops belonging to its owner or someone else, it is not liable for zakat. However, if during the entire year the animal grazes on only a small amount of the owner’s grass such that it can be commonly said that the animal has grazed the entire year in open fields, zakat on it becomes obligatory. Furthermore, with regard to camels, cows, and sheep, it is not a condition that they must not have worked during the entire year; rather, zakat on them is obligatory if they are used [a little] for irrigation, ploughing, and similar work, as long as it can be commonly said that they have not worked [significantly]. In fact, even if this cannot be said, based on obligatory precaution, zakat on them must be given.

Ruling 1924. If a person buys or rents for his camels, cows, and sheep pastureland which has not been cultivated by anyone, the obligatory precaution is that zakat must be given. If he pays tax for grazing his animals there, he must give zakat.

The niṣāb for camels

Ruling 1925. There are twelve niṣābs for camels.

1. Five camels, and the zakat on them is one sheep. As long as the number of camels does not reach this amount, zakat is not liable on them.

2. Ten camels, and the zakat on them is two sheep.

3. Fifteen camels, and the zakat on them is three sheep.

4. Twenty camels, and the zakat on them is four sheep.

5. Twenty-five camels, and the zakat on them is five sheep.

6. Twenty-six camels, and the zakat on them is one camel that is in its second year.

7. Thirty-six camels, and the zakat on them is one camel that is in its third year.

8. Forty-six camels, and the zakat on them is one camel that is in its fourth year.

9. Sixty-one camels, and the zakat on them is one camel that is in its fifth year.

10. Seventy-six camels, and the zakat on them is two camels that are in their third year.

11. Ninety-one camels, and the zakat on them is two camels that are in their fourth year.

12. 121 camels and above, and the zakat on every forty camels is one camel that is in its third year; and on every fifty camels, one camel that is in its fourth year. A person can also calculate the zakat based on groups of forty-five; and in some cases, such as 200 camels, he has the choice of calculating them in groups of forty or fifty.

However, in every case, he must calculate the zakat in a way that there is no remainder, or if there is, then it must not exceed nine camels. For example, if he owns 140 camels, for 100 of them, he must give two camels that are in their fourth year, and for the remaining forty, he must give one camel that is in its third year.

Camels that are given as zakat must be female. However, if in the sixth niṣāb one does not own a female camel that is in its second year, it is sufficient to give a male camel in its third year. If a person does not own one of these either, he has a choice in what he purchases [i.e. he can purchase either a female camel that is in its second year, or a male camel that is in its third year, and give that as zakat].

Ruling 1926. Giving zakat is not obligatory on the number of camels between two niṣābs. Therefore, if the number of camels that a person owns is more than the first niṣāb, which is five camels, but it does not reach the second niṣāb, which is ten camels, he must give zakat on only five camels. The same applies to all the other niṣābs.

The niṣāb for cows

Ruling 1927. There are two niṣābs for cows.

1. Thirty cows; when the number of cows a person owns reaches thirty – and if the other conditions that were mentioned are fulfilled as well – he must give one calf that is in its second year as zakat; and the obligatory precaution is that it must be a male calf.

2. Forty cows, and the zakat on them is one female calf that is in its third year. Giving zakat is not obligatory on the number of cows between thirty and forty. For example, if someone has thirty-nine cows, he must give zakat on only thirty cows; and if he has more than forty cows, then as long as the number does not reach sixty, he must give zakat on only forty cows; and after reaching sixty, as it is twice the number of the first niṣāb, he must give two calves that are in their second year. The same applies if the number of cows increases; i.e. he must either calculate in groups of thirty, forty, or both, and he must give zakat according to the rule explained earlier. However, he must calculate the zakat in a way that there is no remainder, or if there is, it must not exceed nine cows. For example, if he owns seventy cows, he must calculate them in groups of thirty and forty because if he calculates only in groups of thirty, there will be ten cows remaining on which he will not give zakat. In some cases, such as 120, he has the choice.

The niṣāb for sheep

Ruling 1928. There are five niṣābs for sheep.

1. Forty sheep, and the zakat on them is one sheep. As long as the number of sheep does not reach this amount, zakat is not liable on them.

2. 121 sheep, and the zakat on them is two sheep.

3. 201 sheep, and the zakat on them is three sheep.

4. 301 sheep, and the zakat on them is four sheep.

5. 400 sheep and above, and the zakat on every 100 sheep is one sheep. It is not necessary that zakat be given from the same sheep; rather, it is sufficient if some other sheep or the monetary value of the sheep is given.

Ruling 1929. Giving zakat is not obligatory on the number of sheep between two niṣābs. Therefore, if the number of sheep that a person owns is more than the first niṣāb, which is forty sheep, but it does not reach the second niṣāb, which is 121 sheep, he must give zakat on only forty sheep, not on more than that. The same applies to all the other niṣābs.

Ruling 1930. Zakat is obligatory on camels, cows, and sheep that reach the niṣāb, irrespective of whether all of them are male, or all of them are female, or some of them are male and others are female.

Ruling 1931. In matters of zakat, cows and buffaloes are counted as one species, and Arabian and non-Arabian camels are counted as one species. Similarly, goats, ewes, and year-old lambs are not considered differently for the purposes of zakat.

Ruling 1932. If a person gives one sheep as zakat, then based on obligatory precaution, it must be at least in its second year; and if one gives a goat, then as an obligatory precaution, it must be in its third year.

Ruling 1933. There is no problem if the value of the sheep that is given as zakat is slightly lower than his other sheep. However, it is better that he give a sheep whose value is higher than his other sheep. The same applies to cows and camels.

Ruling 1934. If a few people are partners, the one whose share reaches the first niṣāb must give zakat. Zakat is not obligatory for those whose shares are less than the first niṣāb.

Ruling 1935. If a person owns cows, camels, or sheep in various places and their combined total reaches the niṣāb, he must give zakat on them.

Ruling 1936. If the cows, sheep, and camels that a person owns are sick or have a defect, they are still liable for zakat.

Ruling 1937. If all the cows, sheep, and camels that a person owns are sick or have a defect or are old, he can give the zakat on them from them. However, if they are all healthy, have no defect, and are young, he cannot give the zakat on them from sick animals or from those that have a defect or are old. In fact, if some of them are healthy and others sick, or some have a defect and others do not, or some are old and others young, then the obligatory precaution is that for their zakat he must give those animals that are healthy, do not have a defect, and are young.

Ruling 1938. If before the eleventh month is complete one exchanges the cows, sheep, and camels that he owns with something else, or he exchanges the niṣāb he owns with a niṣāb of the same species – for example, he gives forty sheep and procures another forty sheep in return – then zakat is not obligatory for him as long as this is not done with the intention to escape giving zakat. However, if it is done with such an intention, then in case both sets of animals confer the same type of benefit – for example, both sets of sheep are milk-giving sheep – then the obligatory precaution is that he must give zakat on them.

Ruling 1939. If a person who must give zakat on cows, sheep, and camels gives it from other wealth that he owns, he must give zakat on the animals every year as long as their number does not fall below the niṣāb. If he gives the animals themselves as zakat and their number falls below the first niṣāb, then zakat is not obligatory for him. For example, if someone who owns forty sheep gives zakat on them from his other wealth, then as long as the number of sheep does not fall below forty, he must give one sheep every year; and if he gives sheep as zakat, then zakat is not obligatory for him until the number of sheep reaches forty.