ZAKAT ON

We would like to offer you a stylish and reasonable presentation that will help you to promote your business

■ LIVESTOCK
NUR ANIS IZZATI BINTI MOHD NOR
18BB05005
■ SHAHIDA RAFIAH BINTI SAFIE
18BB05006
■ NOOR FAZLIN BINTI HASHIM
18BB05010
■ CHE NURUL AMIRAH BINTI CHE OMAR
18BB05011
DEFINITION ON ZAKAT
LIVESTOCK
WHAT IS ZAKAT ON LIVESTOCK?
■ Zakat on livestock is a property of zakat that is compulsory when the
conditions are perfect.
■ As for the terminology of the fuqaha‘, it is more specific to certain
livestock only which is termed as al-An'aam which consists of
animals such as camel, cow, buffalo, goat and sheep.
■ Al-Imam al-Syirazi in al-Muhazzab view that zakat is only imposed
on these animals specifically because of the Al-Quran and as-Sunnah
list only this type of animals and their position which is a habit to be
bred, taken benefits such as milk, meat and breeding purposes.
Cont…
■ As Allah S.W.T has said in surah al-Nahl verses 5 -7:

“And the grazing livestock He has created for you; in them is warmth and [numerous] benefits,
and from them you eat. And for you in them is [the enjoyment of] beauty when you bring them in
[for the evening] and when you send them out [to pasture]. And they carry your loads to a land
you could not have reached except with difficulty to yourselves. Indeed, your Lord is Kind and
Merciful.”

 This is the wisdom of every sustenance given. There are many opportunities for worship that can
be done and not only the sustenance that is utilized only for the use of the owner and become the
basis of wealth, but, the needs of asnaf are also protected and can benefit from the zakat paid.
Cont…
■ Zakat on livestock must be given to the rightful beneficiaries of zakat only. Livestock
whether camels, cows or goats is intended to include with the poor so that they can
also eat something expensive and difficult to obtain due to its high price.

■ Imam Al-Nawawi r.h explained: Our companions (scholars of the sect) said: "The
government or the collector of zakat can not sell zakat without the urgent need
(Dharurah), in fact he should hand it over to the rightful person in its original form.
This is because the person who entitled to zakat is a sane person and others have no
territory (power) over them. Therefore their rights can not be sold without their
permission ". (Al-Majmuk 6/178).
EVIDENCE ON ZAKAT
LIVESTOCK
EVIDENCES ON ZAKAT ON
LIVESTOCK
1. Hadis of the Prophet SAW which means:
"... on forty sheep, a (zakat) is imposed on a sheep ..."

(Reported by Ibn Majah)

2. Hadis narrated by Al-Tirmizi (623) and Abu Daud (1576):
Muaz bin Jabal RA said:
“I was sent by the Prophet SAW to Yemen, so he ordered me to take zakat from every 30
cows a tabi 'or tabi'ah (one year old cow), and out of every 40 cows a musinnah (two year old
cow).
(Reported by Ibn Majah)
ISSUES ON ZAKAT
LIVESTOCK
TYPES OF ANIMAL ON ZAKAT
LIVESTOCK

In the Shari'ah (Islamic law), zakat on livestock is

prescribed as follows:
 Zakat on Cows (including buffaloes)
 Zakat on Sheeps (including goats).
 Zakat on Camels
 CONDITIONS OF
ANIMALS GIVEN AS
ZAKAT
CONDITIONS OF ANIMALS GIVEN
AS ZAKAT
A few conditions are required of the animals that can
be paid as zakat, which include:
o Free of defects and damage
o Specification of the animal's sex. The animal given
as zakat must be a female of the species (camels).
o Age requirement
o The average
CONDITION ON ZAKAT
LIVESTOCK
 CONDITIONS ON ZAKAT
LIVESTOCK
1. Islam
2. Exceed the nisab and hawl
3. Belongs perfectly
4. Animals should not be used for
purposes
5. Animals should graze for most of the
year in open fields that grow
naturally.
NISAB & ZAKAT RATE
ON ZAKAT LIVESTOCK
NISAB & ZAKAT RATE OF CAMELS
BIL NUMBER OF CAMELS AMOUNT & TYPES of ZAKAT AGE
1. 5 – 9 tails 1 sheep 1 years old
2. 10 – 14 tails 2 sheep 1 years old
3. 15 – 24 tails 3 sheep 1 years old
4. 20 - 24 tails 4 sheep 1 years old
5. 25 - 35 tails 1 female camel 1 years old
6. 36 - 45 tails 1 female camel 2 years old
7. 46 - 60 tails 1 female camel 3 years old
8. 61 - 75 tails 1 female camel 4 years old
9. 76 - 90 tails 2 female camel 2 years old
10. 91 -120 tails 2 female camel 3 years old
 NISAB & ZAKAT ON CAMEL
• It is obligatory to pay Zakat on camel if the number of camel reach until 5 tails.
• If it is less than 5 tails then there is no need to pay Zakat.

1 Female Camel that is 2 years

120 tails old for each forty camel
The Zakat
that must to 1 Female Camel that is 3 years
pay old for each fifty camel.

Example: Ahmad have 200 goats and he want to

pay the Zakat. How many amount of Camel that
Ahmad have to pay the Zakat ?

The answer is: 5 female camel at the age 2

years old. It because 200 divide 40 equal to 5.
NISAB & ZAKAT RATE OF COW/BUFFALO

BIL NUMBER OF AMOUNT OF COW/BUFFALO TO AGE

COW/BUFFALO PAY ZAKAT
1. 30 - 39 tails 1male cow/buffalo 1 years old
2. 40 - 59 tails 1 female cow/buffalo 2 years old
3. 60 - 69 tails 2 male cow/buffalo 1 years old
4. 70 - 79 tails 1 male cow/buffalo 1 years old
1 female cow/buffalo 2 years old
5. 80 - 89 tails 2 female cow/buffalo 2 years old
6. 90 - 99 tails 3 male cow/buffalo 1 years old
7. 100 - 109 tails 2 male cow/buffalo 1 years old
1 female cow/buffalo 2 years old
 NISAB & ZAKAT ON COW/BUFFALO
• It is obligatory to pay Zakat on cow/buffalo if the number of cow/buffalo reach until 30 tails.
• If it is less than 30 tails then there is no need to pay Zakat.

109 tails 1 Male Cow/Buffalo that is 1 years

old for each thirty cow/buffalo
The Zakat
that must to 1 Female Cow/Buffalo that is 2 years
pay old for each forty cow/buffalo

Example: Zainab have 400

cows and he want to pay the
Zakat. How many amount of
cow that Zainab have to pay
Zakat?
The answer is: 10 female
cows at the age 2 years old.
It because 400 divide 40
equal to 10.
Then if the livestock is mixed
between cow and buffalo, the owner
can choose either he want to pay the
Zakat on buffaloes or cows. It
because the nisab and zakat for cow
or buffaloes is the same.
NISAB & ZAKAT RATE OF GOAT/SHEEP

BIL NUMBER OF GOAT AMOUNT OF GOAT /SHEEP TO AGE

/SHEEP PAY ZAKAT
1. 40-120 tails 1 goat/sheep 1 years old
2. 121-200 tails 2 goat/sheep 1 years old
3. 201 – 299 tails 3 goat/sheep 1 years old
4. 300 – 400 tails 4 goat/sheep 1 years old
 NISAB & ZAKAT ON GOAT/SHEEP
• It is obligatory to pay Zakat on goat/sheep if the number of goat/sheep reach until 40 tails.
• If it is less than 40 tails then there is no need to pay Zakat.

400 tails Thereafter, for each

additional 100, one
The Zakat
sheep that is 1 year old
that must to
will be the Zakat
pay

Example: Ahmad have 500 Then if the livestock is mixed between

goats and he want to pay the
Zakat. How many amount of
goat that Ahmad have to pay
Zakat ?
The answer is: 5 goats at the
age 1 years old. Ith because
500 divide 100 equal to 5.
goat/sheep, the payer can choose either
he want to pay the Zakat on goat/sheep.
It because the nisab and Zakat for
goat/sheep is the same. After that, If all
the goats up to the nisab are male then
the male should be issued as Zakat, but
when some of the females should be part
of the Zakat issued is female
ISSUES ON ZAKAT
LIVESTOCK
 FIRST CASE
“I work as a buffaloes breeder where I have a total of 25 buffaloes in my barn. Five of them
are used to work at my paddy field as plow pullers. How is the calculation for the obligatory
zakat that is imposed to me in regard of my livestock? Can you explain to me in this matter”
 ANSWER CASE 1
■ First of all, the number of buffalo owned by him does not
satisfy the requirement of Nisab whereby the number of cows
and buffalos shall exceed 30. Thus, if he owned more than
30, he is then obligated to pay zakat on his livestock.
 ANSWER CASE 1
■ The second reason of why he has no obligation to pay zakat as for his livestock is
because part of them is used to work in his paddy field whereby livestock which are used
to work is excluded in calculating Nisab. This is by virtue of hadith Riwayat Ibnu abbas
R.A where Prophet Muhammad S.A.W said:

“It is not obligatory for zakat in regard of cows that are used to work” (Riwayat Abu
Daud and Al Tabrani)
SECOND CASE
■ Is it necessary to pay
zakat on livestock
such as deer and
wildebeest?
 Answer Case 2

■ Livestock such as deer and wildebeest are not subjected to zakat

as they are categorized as wild animals despite the facts that they
have been bred commercially. As has been described in the
definition, animals subjected to zakat are those categorized as Al-
An'am. Allah S.W.T has explained about the characteristics of Al-
An'am animals.
Surah Ya-seen verse 71-73

■ Do they not see that we have created for them from what our hands
have made, grazing livestock, and [then] they are their owners?. And
we have tamed them for them, so some of them they ride, and some
of them they eat. And for them therein are [other] benefits and
drinks, so will they not be grateful?
 CONCLUSION
■ As a result, livestock zakat should be paid
because the important of zakat is emphasized
second to prayer as stated in the quran "verse 43
surah Al-Baqara“. Therefore Muslim who breed
livestock must pay livestock zakat at a certain
rate as according to the number of livestock bred
by the owner.

■ Livestock to be qualified for zakat must also be

physically healthy and has no defects.