For the interval between thirty and forty—called waqṣ (the exempt interval)—nothing is due.

His statement, “Thereafter, for every thirty, a one-year-old bull or heifer is due, and for every forty, a two-year-old cow.”

Thus, for fifty, one two-year-old cow is due.

For sixty, two one-year-old bulls or heifers are due.

From forty to sixty is an exempt interval.

For seventy, one one-year-old bull or heifer and one two-year-old cow are due.

For eighty, two two-year-old cows are due.

For ninety, three one-year-old heifers are due.

For one hundred, two one-year-old bulls or heifers and one two-year-old cow are due.

For one hundred and twenty, four one-year-old heifers or three two-year-old cows are due, just as with two hundred camels.

Question: When the two required alternatives are equal, who has the choice: the giver or the recipient?

Answer: The giver has the choice. They said: because he is the one bearing the liability.

His statement, “A male animal suffices here,” means in the zakat of cattle. Thus, for thirty head of cattle, a one-year-old bull suffices.

His statement, “and an ibn labun in place of a bint makhad, when the entire nisab consists of males.”

Thus, a male animal suffices in three cases:

1. A one-year-old bull for thirty head of cattle.

2. An ibn labun in place of a bint makhad, if he does not possess a bint makhad.