and two, each owning one hundred and one. They jointly owe three sheep or goats, but if their herds are separated, each owes only one—and similarly in other cases.

His words:

“The two owners of a combined herd shall settle between themselves equitably.”

This means that if a sheep or goat is taken from the flock of one of the two owners, he is entitled to reimbursement from the other for the value of the latter’s share of the liability.

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His words in the hadith:

“For grazing sheep and goats, when their number reaches forty, one sheep or goat is due, up to one hundred and twenty. If their number exceeds that, two are due, up to two hundred. If their number exceeds two hundred, three are due, up to three hundred. If their number exceeds three hundred, one is due for every hundred.”

This, too, is agreed upon concerning zakat on sheep and goats, and sheep and goats are treated alike. Grazing is a condition for zakat to be obligatory, except according to Mālik and al-Layth—as noted earlier—for they require zakat even on livestock that do not graze. There is no disagreement among the jurists that sheep and goats are counted together for zakat. Likewise, camels of different varieties are counted together, as are cattle and buffalo.