Zakat of Herd Animals

1. Zakat is due (if nisaab is reached) on any such animals which are kept for milk, for reproduction or for fattening, but not if they are kept purely for working.
2. Nisaab is the number at or above which zakat becomes due:
   1. Camels: for 5 camels, one sheep then for each additional 5 another sheep up to 20. For 25 camels, a one year-old camel. For 36 camels a two year-old, for 46 camels a three year-old, for 61 camels a four year-old, for 76 camels two two year-olds, for 91 camels two three year-olds up to 120 camels. For 121 camels three two year-olds up to 130 camels. After that, there is one two year-old for every 40 camels and a three year-old for every 50 camels.
   2. Cows: The minimum is 30 head. for 30 cows, a one year-old cow is due, for 40 cows a two year-old cow, for sixty two one year-olds then for every 30 a one year-old and for every 40 a two year-old.
   3. Goats and Sheep: The minimum is 40 head. For 40 head one one year-old goat or a sheep from six months to four years. For 121 head, two head, for 201 head, three head, for 400 head, four head and then one per hundred for all greater numbers.
3. Mixing.  Animals which are mixed meaning they herd together, share pastures, water sources or hired shepherds are considered as one and their zakat is calculated in that way and then assigned to the partners according to their shares.  Neither the Zakat collector nor the owners/shepherds are allowed to separate what was together nor to join what was separate in order to get a different result.