Table A2

Zakat on cows and sheep

Kind of livestockNisab and range of livestockZakat deductible
Cows*Less than 30No zakat is due unless the owner of the cows wants to give
301 tabee’ (male) or tabee'ah (female), which is a bovine that is one year old and has entered its second year
For every 401 musinnah (a two-year-old cow)
Sheep**Less than 40No zakat is due unless the owner of the sheep wants to give
40–1201 sheep is due
121–2002 sheep are due
201–3003 sheep are due
More than 300For every hundred, one sheep is due

Source(s): *Sunan Ibn Majah online, hadith 1804. **Sahih Al-Bukhari online, hadith 1454

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