An animal that is senile, or one with a defect that would invalidate it as a sacrificial offering, is not to be taken—unless every head of stock in the flock is like that. Nor may a pregnant animal, a nursing dam that is rearing its young, or one that has just been covered by the stud male be taken, for such an animal is usually pregnant. This is based on the statement of Abū Bakr recorded in the Ṣaḥīḥ collections: “In the zakat do not take an aged beast, a defective one, or a he-goat, unless the collector approves.” Allah, Most High, says, “And do not aim at the defective of your possessions for spending [in charity]” (Q 2:267). The Prophet ﷺ likewise said: “Rather take from the middle quality of their wealth, for Allah has not asked you for their best, nor commanded you to take their worst.”

Nor is it permissible to take a prized animal (karīmah)—one that is especially valuable and dear to its owner—or an akūlah, that is, an animal fattened for eating, or one that eats excessively and has grown plump for that reason. The Prophet ﷺ instructed Muʿādh ibn Jabal when sending him to Yemen: “Beware of taking the choicest of their wealth” (agreed upon).

What is taken for zakat must therefore be moderate and fair, as the Prophet ﷺ said: “Rather from the middle quality of their wealth.” A sick animal may be taken when the entire herd is sick, for zakat was ordained as mutual support, and compelling the owner to give a healthy animal from a diseased flock would be unjust. Likewise, a young animal is taken when the whole flock consists of young stock, this ruling applying specifically to sheep.

If the owner wishes to give something better than what is strictly due, that is preferable and earns a greater reward.