مسائل المنتخبه (Articles Of Islamic Acts) - الخوئي، السيد أبوالقاسم - الصفحة ٤٠٤ - UTILIZATION OF ZAKAT

amongst them. However, if all of them are healthy, have no defect and are young, he cannot pay the Zakat due on them by means of unhealthy, defective and old ones. Rather 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 the obligatory precaution is that he should give as Zakat those animals which are healthy, have no defect and are young.
١٩٣١. If before the expiry of the ١١th month a person changes his cows, sheep and camels with something else or changes his taxable limit with an equivalent taxablelimit of the same kind of animal for example, if he gives ٤٠ sheep and takes another ٤٠ sheep it is not obligatory on him to pay zakat.
١٩٣٢. If a person, who is required to pay zakat on cows, sheep and camels, gives that zakat from some other property owned by him he should pay zakat on the animalsevery year till their number becomes less than the taxable limit, and in case he gives zakat from out of 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 ٤٠ sheep gives their Zakat out of some other property of his, he should pay one sheep every yearso long as their number does not become less than ٤٠ and in case he pays Zakat from out of those very sheep payment of Zakat is not obligatory on him, till the time theirnumber reaches ٤٠.

UTILIZATION OF ZAKAT
١٩٣٣. Zakat can be spent for the following purposes:
(i) It may be given to a poor, or a destitute person, who does not possess sufficient means to meet his own expenses as well as those of the members of his family for a period of one year. However, a person who knows some art or possesses property or capital to meet his expenses is not a poor person.