Book of Zakāt
86 – They unanimously agree that the obligatory alms (zakāt) are due on camels, cattle, and sheep.
87 – They unanimously agree that no zakāt is due on fewer than five camels (1).
88 – They unanimously agree that the zakāt on five camels is one sheep.
89 – They unanimously agree that no zakāt is due on fewer than forty sheep.
90 – They unanimously agree that one sheep is payable on every forty head up to one hundred and twenty; once the number exceeds one hundred and twenty, two sheep are due until the flock reaches two hundred.
91 – They unanimously agree that water-buffalo share the same ruling as cattle (2).
92 – They unanimously agree that sheep and goats are aggregated when calculating zakāt.
93 – They unanimously agree that zakāt is obligatory on wheat, barley, dates, and raisins.
94 – They unanimously agree that camels are not combined with sheep or cattle, nor are cattle combined with camels or sheep, and that no zakāt is taken from any of these categories until each one reaches the threshold that makes zakāt obligatory.
95 – They unanimously agree that dates are not combined with raisins (3).
96 – They unanimously agree that if the crop-assessor, after making his estimation (4), is then struck by a calamity before the fruit is harvested (5), he is not liable for anything.