Certain scholars made zakāh obligatory on all three species—camels, cattle, and sheep—whether the animals graze freely (sā’imah) or are stall-fed; this was also the view of al-Layth and Mālik. The remaining jurists of the various regions, however, hold that no zakāh is due on these species unless they graze freely.

The source of their disagreement lies in two tensions: first, between an unrestricted text and a qualified text; and second, between analogy (qiyās) and the general purport of the wording.

The unrestricted text is the Messenger’s statement, upon him be peace:
“On every forty sheep, one sheep is due.”

The qualified text is his statement, upon him be peace:
“Zakāh is due on grazing sheep.”

Whoever gave precedence to the unrestricted text ruled that zakāh is obligatory on both grazing and non-grazing animals. Whoever gave precedence to the qualified text ruled that it is obligatory only on those that graze freely.

It may also be said that another cause of dispute is the clash between the implicit meaning (dalīl al-khiṭāb) and the general wording. The implicit meaning of his statement, upon him be peace, “Zakāh is due on grazing sheep,” implies that no zakāh is due on sheep that do not graze. By contrast, the general wording of his statement, upon him be peace, “On every forty sheep, one sheep is due,” places grazing and non-grazing sheep on an equal footing. General wording, however, is stronger than implicit indication, just as prioritizing the qualified text over the unrestricted is more common than the reverse.

Abū Muḥammad Ibn Ḥazm held that the unrestricted text overrides the qualified one. Accordingly, he obligated zakāh on both grazing and non-grazing sheep, and likewise on camels, invoking the Prophet’s saying, upon him be peace: “No charity is due on fewer than five head of camels.” As for cattle, since no sound report is established concerning them, he argued that one must defer to consensus, which states that zakāh is required only of cattle that graze freely—thus producing a third opinion that distinguishes cattle from the other two species.

The analogy set against the general wording “On every forty sheep, one sheep is due” is as follows: grazing livestock are maintained primarily for growth and profit, and that potential exists in them to a far greater degree. Zakāh is levied on surplus wealth, and surplus is most readily found in freely grazing animals; hence the requirement that a full lunar year (ḥawl) elapse.

Those who restricted the general text on the basis of this analogy do not obligate zakāh on non-grazing animals. Those who declined to restrict it—considering the general wording paramount—obligate zakāh on both categories.

Such, then, are the points of contention concerning the kinds of livestock on which zakāh is due.