Issue No. 1626- The obligatory precaution is that if cows, sheep, and camels reach the taxable limit, zakāt should be paid on them, whether they have grazed in the deserts or they have been fed with mowed grass, or the combination of both.
Issue No. 1627- zakāt should be paid on these animals even though one might have purchased or leased a pasture in order for them to graze, which has not been cultivated by anyone or if he bears expenses for grazing them in it. Of course, these expenses can be deducted.
Issue No. 1629- It is not necessary to give the zakāt from the same sheep. It is permissible if some other sheep are given. Also, it is permissible to give money equal to the price of the sheep, cows and camels, and if the animal is more useful for the recipient of zakāt, the obligatory precaution is to give him the animal.
Issue No. 1633- When the number of sheep, cows and camels reaches the taxable limit, payment of zakāt on them becomes obligatory whether all of them are males or all are females, or some of them are males and some are females.
Issue No. 1635- As an obligatory precaution, the sheep which is given as zakāt should have completed the first year of its life, and the goat should have completed the second year of its life.
Issue No. 1630- Cows have two taxable limits:The first taxable limit is 30 cows. If the number of cows owned by a person reaches 30, and if other conditions mentioned earlier are also fulfilled, he should give as zakāt a calf, either male or female, which has entered at least the second year of its life.The second taxable limit is 40, and its zakāt is a female calf, which has entered at least the 3rd year of its life. There is no zakāt payable when the number of the cows is between 30 and 40. For example, if a person possesses 35 cows, he should pay zakāt on 30 cows only. Furthermore, if he possesses more than 40 cows but their number does not reach 60, he should pay zakāt on 40 cows only. In case their number reaches 60, he should give as zakāt 2 calves, which have entered the second year of their lives. Similarly, as the number of cows increases, he should calculate either in thirties or in forties or from both 30 and 40 (in possible cases), and should pay zakāt in accordance with the rule explained above. However, he should calculate in such a way that there should be no remainder, or if there is a remainder, it should not exceed nine. For example, if he has 70 cows, he should calculate in 30 and 40 and pay the prescribed zakāt of each one, and the person who has 80 cows, he should pay two calves as prescribed above as zakāt.
Issue No. 1637- If some persons are partners, the one whose share reaches the taxable limit should pay zakāt.
Issue No. 1631- Camels have 12 taxable limits:1) 5 camels, and the zakāt on them is one sheep. As long as the number of camels does not reach five, no zakāt is payable on them.2) 10 camels, and the zakāt on them is two sheep.3) 15 camels, and the zakāt on them is three sheep.4) 20 camels, and the zakāt on them is four sheep.5) 25 camels, and the zakāt on them is five sheep. 6) 26 camels, and the zakāt on them is a camel, which has entered the second year of its life.7) 36 camels, and the zakāt on them is a camel, which has entered the third year of its life.8) 46 camels, and the zakāt on them is a camel, which has entered the fourth year of its life.9) 61 camels, and the zakāt on them is a camel, which has entered the fifth year of its life.10) 76 camels, and the zakāt on them is two camels, which have entered the third year of their life.11) 91 camels, and the zakāt on them is two camels, which have entered the fourth year of their life.12) 121 camels or more. In this case, the person concerned should either calculate the camels by 40, and for each set of forty camels, give a camel which has entered the third year of its life, or calculate them by 50 and give as zakāt for every 50 camels, a camel which has entered the fourth year of its life, or he may calculate them by both 40 and 50. However, in every case he should calculate in such a way that there should be no remainder and even if there is remainder, it should not exceed nine. The camel to be given by way of zakāt should be a female.
Issue No. 1638- If a person has sheep, cows and camels at a number of places, but altogether they reach the taxable limit, he should pay zakāt on them. Zakāt should be paid even if the cows, sheep and camels are unhealthy and defective.
Issue No. 1639- If all sheep, cows and camels are healthy and young, he cannot pay their zakāt from unhealthy, defective and old ones. Rather, if some of them are healthy, and others are unhealthy, some are defective and others are not, and some are old and others are young, the obligatory precaution is that he should give as zakāt those animals, which are healthy, without defect and young. However, if all of them are unhealthy, defective and old, he can pay zakāt from amongst them.
Issue No. 1640- If a person, who is required to pay zakāt on these animals, gives that zakāt from some other property owned by him he should pay zakāt on the animals every year until their number becomes less than the taxable limit. In case he gives zakāt out of those very animals and they become less than the first taxable limit, payment of zakāt is not obligatory on him. If before the 11th month, he exchanges his animals with something else, payment of zakāt is not obligatory on him; but if he changes those animals with other cows, sheep, and camels, for example, he gives 40 sheep and takes 40 other sheep, he should, as an obligatory precaution, pay zakāt on them.
Issue No. 1642- The obligatory precaution is that a poor and destitute person should not take zakāt more than his expenses and those whose maintenance is obligatory on him. In case he has deficit for the expenses he should only receive enough zakāt to compensate the deficit for a year.
