Chapter: Regarding the Zakat (Alms) of Sheep
It is obligatory based on the Sunnah and consensus. As for the Sunnah, it is what Anas narrated in the book of Abu Bakr, which we mentioned at the beginning, where he said: "Regarding the Zakat of sheep in their grazing livestock (sa'imaha), when there are forty up to one hundred and twenty, there is one sheep. When they exceed one hundred and twenty up to two hundred, there are two sheep. When they exceed two hundred up to three hundred, there are three sheep. When they exceed three hundred, for every one hundred there is one sheep. If a man's grazing livestock is one sheep less than forty, there is no Zakat upon it unless its owner wishes. One shall not pay as Zakat an old, worn-out animal (harimah), nor one with an eye defect ('uwar), nor a male goat (tays), unless the collector (musaddiq) wishes." There are many reports other than this, and the scholars have reached a consensus on the obligation of Zakat in them.
405 - Issue: Abu al-Qasim said: "There is no Zakat on less than forty grazing sheep. When one owns forty sheep and grazes them for the majority of the year, there is one sheep due, up to one hundred and twenty. If they exceed that by one, there are two sheep up to two hundred. If they exceed that by one, there are three sheep."
All of this is unanimously agreed upon. Ibn al-Mundhir said: "Except for those fed with fodder (ma'lufah) for less than half the year, based on the disagreement we mentioned regarding it." And it was narrated from Mu'adh, may Allah be pleased with him,
(1) Preceded on page 10. (2) Omitted from A and M. (3) In M: "wa-ikhtara" (and he chose) is a misspelling. (1) In M: "qalahu" (he said it). (2) At the beginning of issue 398, page 13.
