for fifteen camels, three sheep are due; for twenty, four sheep; for twenty-five, a bint makhāḍ (a one-year-old female camel whose dam is pregnant); for thirty-six, a bint labūn (a two-year-old female camel); for forty-six, a ḥiqqah (a three-year-old female camel that is ready to breed); for sixty-one, a jadhʿah (a four-year-old female camel); for seventy-six, two bint labūns; for ninety-one, two ḥiqqahs; for one hundred and twenty-one, three bint labūns. Thereafter, for every forty camels a bint labūn is due, and for every fifty a ḥiqqah.

Section
The first nisab for cattle is thirty head, for which a tabīʿ (a one-year-old calf, male or female) is due; for forty, a musinnah (a two-year-old cow). The same ratio is applied thereafter by analogy.

Section
The first nisab for sheep and goats is forty, for which one animal is due—a jadhʿah from the sheep or a thaniyyah from the goats. At one hundred and twenty-one, two sheep are due; at two hundred and one, three sheep; at four hundred, four sheep; thereafter, for every hundred, one additional sheep.

Section
Two partners who mix their livestock pay Zakāt as though it were a single herd when seven conditions are met: they spend the night in one fold, are driven out together, graze the same pasture, share the same breeding male, drink from the same watering place, are milked by the same person, and are milked in the same location.

Section
The nisab for gold is twenty mithqals; upon it a quarter of a tenth (2.5 percent) is due, namely half a mithqal, and on any excess, proportionally. The nisab for silver is two hundred dirhams; upon it a quarter of a tenth is due, namely five dirhams, and on any excess, proportionally. No Zakāt is required on permissible jewellery.

Section
The nisab for grain and fruit is five wasqs, equal to one thousand six hundred Iraqi ratls; on any excess, proportionally, and the obligation, if the crop is watered by rain