two she-camels in their fourth year or three she-camels in their third year. This is also the view of ‘Abd al-‘Azīz ibn Abī Salama, ‘Abd al-‘Azīz ibn Abī Hāzim, and Ibn Dīnār, even if only one of the two age categories is represented in the herd. Another view is that the collector has this choice only when both age categories are represented in the herd or neither is present. Ibn Shihāb said that he should take three she-camels in their third year, and Ibn al-Qāsim adopted this view. Al-Mughīra and Ibn al-Mājishūn said that he should take two she-camels in their fourth year; this is also Mālik’s view as reported from him by Ashhab. This disagreement follows the discussion among scholars of legal theory concerning a jurist qualified to exercise independent judgment: when the evidence before him conflicts and he finds none of it preponderant, should he adopt the restrictive ruling, the permissive ruling, or be free to choose?
The scholars of Iraq held that the camels in excess of 120 are again assessed in sheep. Thus, for 125 camels, two she-camels in their fourth year and one sheep are due; for 130, two she-camels in their fourth year and two sheep; for 135, two she-camels in their fourth year and three sheep; for 140, two she-camels in their fourth year and four sheep; for 145, two she-camels in their fourth year and one she-camel in her second year; for 150, three she-camels in their fourth year; for 155, three she-camels in their fourth year and one sheep; and for 160, three she-camels in their fourth year and two sheep. The same pattern continues up to 200, for which four she-camels in their fourth year are due.
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As for zakat on sheep, there is no disagreement within the school, since nothing concerning it in ‘Umar’s document admits of differing interpretations. Outside the school, however, there is disagreement concerning flocks exceeding 200. One view is that two sheep remain due until the flock reaches 230, when three sheep become due. Al-Dārawardī related this view, but it has no basis, and I consider it an error. Another view is that two sheep remain due until the flock reaches 240, when three sheep become due, with the same pattern continuing for each additional hundred. A further view is that, just as three sheep are due on 201 sheep, four are due on 301, five on 401, and six on 501, with the same pattern continuing for each additional hundred. These latter two views each follow a principled basis. As for the view related by al-Dārawardī, it has no basis, as we have stated.
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Likewise, there is no disagreement within the school concerning zakat on cattle, since there is nothing in the hadith of Mu‘ādh ibn