Cattle
are subject to zakah provided they are a freely grazing herd and number thirty
at the completion of the hawl. At that point, the zakah due is a young bull or
a young cow (tabi’ or tabi’ah). When they reach forty, the zakah is a young cow
two years old (musinnah); when sixty, two young cows or two one-year-olds
(tabi’ahs); when seventy, the zakah due is one musinnah and one tabi’; when
eighty, two musinnahs; when ninety, three tabi’s; when one hundred, one
musinnah and two tabi’s; when 110, two musinnahs and two tabi’s; and when 120,
three musinnahs or four tabi’s. This system is followed on all additional
cattle--one tabi’, and on every forty, one musinnah.
Zakah
on Sheep (Including Goats)
Sheep
are subject to zakah when their number reaches forty. When the herd counts
forty freely grazing heads at the end of the year, its zakah is one sheep. This
is applicable until the number reaches 120, at which point, up until 200, the
zakah is two sheep. From 201 to 300, their zakah is three sheep. When the
number is above 300, one additional sheep is added for each increment of one
hundred. Young sheep (jazh’) are levied in the case of sheep and young goats
(thany) in the case of goats. It is permissible, say scholars without
exception, to levy rams as a form of zakah if all of the nisab of sheep are
male. If the sheep are ewes, or a grouping of males and females, the Hanafiyyah
holds it is optional to levy a zakah rams, whereas others specify ewes.
Regulation
of Awqas
Definition
of Awqas: Awqas is a plural form of waqs. A waqs is any amount or number that
lies between the regulation of the lower ordinance and that of a higher one.
Scholars agree that such a waqs is exempt from zakah. It has been confirmed in
the sayings of the Prophet, (SAW), concerning the sadaqah of camels that he
said: “When the number of camels reaches twenty-five, a young she-camel one
year old and already starting the second (ibn makhad); when they reach
thirty-six to forty-five, then the zakah due on them is a young she-camel two
years old and already starting the third (bint labun).” Concerning the sadaqah
of cattle, he said: “When cattle number between thirty and forty, the zakah is
a young calf of one year old (tabi’) or a bull or cow of one year and already
starting the second (jazh’ or jazh’ah); when they reach forty, a young cow of
two years old and already starting the third (rnusinnah).” Concerning sadaqah
on sheep, he said: “When the number of freely grazing sheep is between
forty-two and 120, their zakah is one ewe.” Thus, what lies between twentyfive
and thirty-six camels is considered waqs--that is, there is no zakah on them.
Likewise, what lies between thirty and forty cattle is considered waqs. This is
also applies to sheep.
What
Should Not Be Included in Zakah
The
rights of property owners must be considered when their properties are
subjected to zakah. The best items are not to be taken as zakah unless the
owners freely permit it. Likewise, the rights of the poor should be considered.
A defective animal should not be taken as zakah unless all of the other animals
are defective. In such a case, zakah is due on the average of that property.
Some proofs for this view are:
1.
In the letter of Abu Bakr: “Neither an old or a defective animal nor a billy
goat may be taken as zakah.”
2.
Sufyan ibn ‘Abdullah ath-Thaqafi reported: “Umar forbade the zakah collector to
levy zakah on the following: barren ewes (al-’akulah), a sheep kept at home for
milk (ar-rahy), a pregnant ewe (Alrnakhid), or a ram used for breeding (fahl
al-ghanam).”
3.
‘Abdullah ibn Mu’awiyyah al-Ghadiri reported that the Prophet, upon whom be
peace, said: “Whoever performs these three acts will have had (savored) a taste
of belief (‘Irnan): He who worships Allah alone, and [believes] that there is
no god but Him; he who good-heartedly offers the zakah on his property which
will repay him every year; and he who does not offer a very old sheep, a mangy
sheep, a sick sheep, a mean and low sheep, or a ewe which produces only a small
amount of milk. You should offer one from the average. Verily, Allah asks you
to offer neither the best nor the worst.” It was related by Abu Dawud and
at-Tabarani with a good transmission.
Zakah
on Animals Other Than Cattle (al-An’am)
Zakah
is not applicable to animals other than cattle. Thus, there is no zakah on
horses, mules, or donkeys unless they are used for the purpose of trade. On the
authority of ‘Ali, it is related that the Prophet, (SAW), said: “I have
exempted you from paying sadaqah on horses.” It was narrated by Ahmad and Abu
Dawud with a good chain. On the authority of Abu Hurairah, it is related that
the Messenger, (SAW), was asked if there is zakah on donkeys. He replied:
“Nothing was ever mentioned [in revelation] except in the following excellent
Qur’anic verse: ‘And whosoever does evil equal to an atom’s weight will see it’
[az-Zalzalah 7-8].” It was narrated by Ahmad and its details have already been
mentioned.
Harithah
ibn Madrab reported that he performed pilgrimage (hajj) with Caliph ‘Umar and
the notables of Syria came to him and said: “O Commander of the Faithful, we
have acquired some animals, so take from our property a sadaqah that purifies
us.” He answered them: “My two predecessors [the Prophet, (SAW), and Caliph Abu
Bakr] did not do this before. But wait and let me ask the Muslims about this.”
This was narrated by al-Haythami, who said that it was narrated by Ahmad and
at-Tabarani in the book entitled al-Kabir. The narrators of this hadith are
considered trustworthy.
Az-Zuhri
reported from Salman ibn Yassar that the people of Syria said to Abu ‘Ubaidah
ibn al-Jarrah: “Take from our horses . . . a sadaqah.” He refused. Then he
wrote to ‘Umar, who also refused. They spoke to him again, and he wrote to
‘Umar once again. ‘Umar wrote back: “If they desire that, take it from them and
give it back to them [their poor] and to their slaves.” This was narrated by
Malik and al-Baihaqi.
Young
Camels, Calves, and Lambs
When
a person has a nisab of camels, cattle, and lambs, and they give birth during
the same year, zakah is due on both the original number and their offsprings at
the end of the year. Their zakah is considered a lump-sum zakah according to
the majority of scholars. On the authority of Malik and ash-Shaf’i, from Sufyan
ibn ‘Abdullah ath-Thaqafi, it is related that ‘Umar ibn al-Khattab said: “The
newborn sheep (as-sakhlah) carried by the shepherd are not to be taken as
zakah. Likewise, a barren sheep (al-’akulah), a ewe kept for milk (ar-raby), a
pregnant ewe (al-makhid) and a ram used for breeding (fahl al-ghanam) are not
to be taken as zakah. Take as zakah the Jazh’ah and the Thaniyyah. Zakah is
levied on the average quality of the property.”
Abu
Hanifah, ash-Shaf’i, and Abu Thaur are of the opinion that the young offspring
are not to be calculated in the zakah payment unless the mature animals make a
nisab. Also, Abu Hanifah stated that the young sheep can be added to fulfill a
nisab whether they are born from the same livestock or not. They will be
subject to zakah at the end of the year. Ash-Shaf’i lays down the condition
that young animals have to be born prior to the completion of the nisab. There
is no zakah on young animals according to Abu Hanifah, Muhammad, Dawud,
ash-Shu’abi, and Ahmad.
Ahmad,
Abu Dawud, an-Nasa’i, ad-Daraqutni and al-Baihaqi, relate that Suwaid ibn
Ghaflah said: “The zakah collector of the Messenger of Allah, upon whom be
peace, came to us and I heard him say: ‘In my term of office, a suckling animal
was not subject to zakah . . .’ “ In its chain of narrators is Hilal ibn Hubab,
whom several have declared trustworthy, but some did not. It was authenticated
by more than one person but was a point of contention to others.
According
to the opinion of Malik and a report from Ahmad, young animals as well as
mature ones are subject to zakah, because if the former could be considered
with others (for purposes of zakah), then they could also be considered on
their own. Ash-Shaf’i and Abu Yusuf hold that at least one young (animal) is
obligatory (as zakah) from the young animals
To
be continued
