For every thirty cattle, a male is given, and for every forty, a female. If a male is given instead, does this discharge the obligation? There are two opinions. Ibn al-Qāsim said that it does, while Ashhab said that it does not. The latter is also the position of Ahmad and a number of other scholars. If the entire herd consists of males, however, an animal from among them is given. When the herd reaches one hundred and twenty, the owner may choose between giving three two-year-old cows and four male yearlings.

A yearling is an animal that has completed one year and entered its second. A two-year-old cow is one that has completed two years.

Section

“Buffalo” are treated like cattle; Ibn al-Mundhir reported a consensus on this. As for “wild cattle,” the majority hold that no zakat is due on them, though some hold that it is.

If an animal is born of a wild and a domestic parent, al-Shāfiʿī holds that no zakat is due, while Ahmad holds that it is subject to zakat. Mālik distinguishes between the mothers and the fathers: if the mothers are domestic, zakat is paid; otherwise, it is not.

The young of every category of livestock are counted along with the adults, but only average animals are taken. If all the animals are young, one view is that zakat is taken from among them; another is that the owner must purchase adult animals.