“And horses, mules and donkeys, for you to ride and as adornment.” [al-Nahl: 8]

He likewise grouped livestock—camels, cattle, sheep and goats—into a single category, saying, Most High:

“And He created livestock for you; in them are warmth and benefits, and from them you eat.” [al-Nahl: 5]

“And you find beauty in them when you bring them home in the evening and when you send them out to pasture.” [al-Nahl: 6]

Similarly, He says, Mighty and Majestic:

“Allah is the One Who provided livestock for you, so that you may ride some and eat some.” [Ghāfir: 79]

Section

The rules governing zakat on camels, sheep and goats follow the document of ‘Umar which Mālik mentions in his Muwatta’. Mālik states that he read it and found the following:

“In the name of Allah, the Most Merciful, the Especially Merciful. This is the document concerning zakat.

“For twenty-four camels or fewer, the payment is in sheep or goats: one for every five camels. For more than that, up to thirty-five, one one-year-old she-camel is due. If no one-year-old she-camel is available, a two-year-old male camel is due instead. For more than that, up to forty-five, one two-year-old she-camel is due. For more than that, up to sixty, one three-year-old she-camel fit for mating is due. For more than that, up to seventy-five, one four-year-old she-camel is due. For more than that, up to one hundred and twenty, two three-year-old she-camels fit for mating are due. Above that number, one two-year-old she-camel is due for every forty, and one three-year-old she-camel for every fifty.

“For grazing sheep and goats numbering forty to one hundred and twenty, one sheep or goat is due. For more than that, up to two hundred, two are due; for more than that, up to three hundred, three are due. Above that number, one is due for every hundred. No he-goat, decrepit animal or defective animal is to be taken as zakat, unless the zakat payer so wishes. Separate flocks must not be combined, nor combined flocks divided, for fear of zakat. Where two owners keep their livestock together, they shall reimburse one another equitably. On silver amounting to five ūqiyyas, one-fortieth is due.”

The rules governing zakat on cattle follow the established report that:

“Mu‘ādh ibn Jabal al-Ansārī took a yearling calf from thirty cattle and a two-year-old cow from forty cattle. When fewer than that were brought to him, he refused to take anything, saying, ‘I have heard nothing from the Messenger of Allah, may Allah bless him and grant him peace, concerning this. I shall wait until I meet him and ask him.’ But the Messenger of Allah, may Allah bless him and grant him peace, died before Mu‘ādh ibn Jabal returned.”

This hadith is classified among reports traced back to the Prophet, because it is