Taxable limit of sheep (including goats)
1921. Sheep has 5 minimum taxable limits:
1922. It is not obligatory to pay Zakat for the number of sheep between the two taxable limits. So, if the number of sheep exceeds the first taxable limit which is 40, but does not each the 2nd taxable limit which is 121, the owner should pay Zakat on 40 sheep only, and no Zakat is due on the sheep exceeding that number, and the same rule applies to the succeeding taxable limits.
1923. When the number of camels, cows and sheep reaches the taxable limit, payment of Zakat on them becomes obligatory whether all of them are males or all are females, or some of them are males and some are females.
1924. In the matter of Zakat, cows and buffaloes are treated to be of the same class, and Arabian and non-Arabian camels are also of the same group. Similarly, for the purpose of Zakat, there is no difference between a goat, a sheep and a one-year old lamb.
1925. If a person gives a sheep as Zakat, it is necessary, as per obligatory precaution, that it should have at least entered the 2nd year of its life, and if he gives a goat it should have, as per precautionary measures, entered the 3rd year of its life.
1926. If a person gives a sheep as Zakat, there is an objection (Ishkal) if its value is less than medium size sheep as compared with his other sheep. However, it is better that he should give as Zakat the sheep whose value is more than his other sheep, and the same rule applies for cows and camels.
1927. If few people are partners, then the ones whose share reaches the first taxable limit should pay Zakat. It is not obligatory on the person whose share does not reach the first taxable limit to pay Zakat.
1928. If a person has cows or camels, or sheep at various places, and combined together they reach the taxable limit, he should pay Zakat on them.
1929. Even if the cows, sheep and camels possessed by a person are unhealthy and defective, he should pay Zakat on them.
1930. If all cows and sheep and camels possessed by a person are unhealthy, defective or old he can pay Zakat from amongst them. However, if all of them are healthy and young and with no defect, he cannot pay the Zakat liable on them from unhealthy, defective and old ones.
In fact, if some of them are healthy and others are unhealthy, and some are defective and others are without any defect, and some are old and others are young, as per obligatory precaution, he should give as Zakat those animals which are healthy, have no defect and are young.
1931. If before the end of the 11th month, a person changes his cows, sheep and camels with something else, or changes his taxable limit with an equivalent number of the same kind of animals - for example, if he gives 40 sheep and takes new 40 sheep - it is not obligatory on him to pay Zakat.
1932. If a person who is required to pay Zakat on cows, sheep and camels, gives that Zakat from his other property, he should pay Zakat on the animals every year as long as their number has not become less than the taxable limit. But if he gives Zakat from those very animals and they become less than the first taxable limit, payment of Zakat is not obligatory on him.
For example, if a person who owns 40 sheep, gives their Zakat out of his other property, he should pay one sheep every year as long as their number does not become less than 40, and if he pays Zakat from those very sheep, payment of Zakat will not be obligatory on him till such time when their number reaches 40.