Second: Zakat on cattle.

Cattle are likewise subject to zakat by explicit textual evidence and by unanimous agreement. In the two Sahih collections it is related from Jabir: “I heard the Messenger of Allah ﷺ say, ‘No owner of camels, cattle, or sheep who fails to pay their zakat will escape coming on the Day of Resurrection with the animals in their biggest and fattest condition, goring him with their horns and trampling him with their hooves.’”

Accordingly, when the herd reaches 30 head, one tabīʿ or tabīʿah (a male or female yearling that has completed its first year and entered the second) is due. It is so named because it follows its mother in the pasture.

Nothing is due on fewer than 30, based on the hadith of Muʿādh who said: “The Messenger of Allah ﷺ instructed me, when he sent me to Yemen, not to take anything from cattle until they reach 30.”

When the total reaches 40, one musinnah cow—an animal that has completed two full years—is obligatory, as Muʿādh also reported: “The Messenger of Allah ﷺ commanded me to take from every…"