Chapter on the Zakāt of Sheep

No zakāt is payable on a flock numbering fewer than 40 head. Once the flock reaches 40 and a full lunar year has passed, the owner must give one sheep—either a jadhʿah (yearling) or a thanīyah (two-year-old). A jadhʿah is any sheep at least six months old and not yet one year; anything older than this is, a fortiori, acceptable. No additional zakāt is taken for any number above 40 until the next threshold is reached.