That is, if a bint labun is due from someone but he does not have one, while he does have a bint makhad—which is of a lower age—then he gives the bint makhad together with compensation. If he does not have a bint labun but has a hiqqah, he gives the hiqqah and receives the compensation. Thus, he has the choice.
He receives it from the zakat collector sent by the ruler to collect the zakat.
If he possesses only a jadha'ah, however, he is not entitled to compensation greater than that to which he would be entitled if he gave a hiqqah.
The compensation consists of two sheep or twenty dirhams—each sheep being valued at ten dirhams. This was so during the time of the Messenger of Allah, peace and blessings be upon him.
Are the twenty dirhams a valuation or a fixed stipulated amount?
The apparent view—and Allah knows best—is that they are a valuation.
Accordingly, if the two sheep are worth two hundred dirhams and he wishes to give money instead of them, it is not sufficient for him to give twenty dirhams.
There is no such compensation for livestock other than camels; compensation is specific to camels, because the sunnah mentions it only in their case (1).
(1) Due to the hadith of Anas, may Allah be pleased with him, that Abu Bakr, may Allah be pleased with him, wrote down the prescribed zakah ordained by the Messenger of Allah: “If a person’s camel-zakah reaches the level requiring a jadha'ah (a four-year-old she-camel), but he does not possess one and has a hiqqah (a three-year-old she-camel), the hiqqah is accepted from him, along with two sheep, if readily available, or twenty dirhams. If his camel-zakah requires a hiqqah and he possesses a jadha'ah, the jadha'ah is accepted, and the collector gives him twenty dirhams or two sheep. If his camel-zakah requires a hiqqah, but he has only a bint labun (a two-year-old she-camel), the bint labun is accepted from him, and he gives two sheep or twenty dirhams. If his camel-zakah requires a bint labun and he has a hiqqah, the hiqqah is accepted, and the collector gives him twenty dirhams or two sheep. If his camel-zakah requires a bint labun, but he does not possess one and has a bint makhad (a one-year-old she-camel), the bint makhad is accepted from him, along with twenty dirhams or two sheep.” Recorded by al-Bukhari, Zakah, chapter: “One whose zakah requires a bint makhad but does not possess one,” no. 1453.