1861. It is obligatory to pay Zakat on the following nine things:
9. Sheep (including goat)
And if a person is the owner of any of these nine things he should, in accordance with the conditions which will be mentioned later, put their fixed quantity to one of the uses as prescribed.
1862. As per obligatory precaution, Zakat should be paid on Sult, which is a soft grain like wheat with the property of barley and on ‘Alas, which is like wheat, and is the food of the people of Sana'a (Yemen).