مسائل المنتخبه (Articles Of Islamic Acts) - الخوئي، السيد أبوالقاسم - الصفحة ٤٠٠ - TAXABLE LIMIT OF THE NUMBER OF CAMELS

a day or two during the year, payment of Zakat on it is obligatory on the basis of precaution.(ii) The animal grazes, the jungle grass throughout the year. In case. therefore, it eats, throughout the year or in a part of it, the grass which has been cut, or grazes in a field owned by its master or by someone else. Zakat is not payable on it. Payment of Zakat on it is. however, obligatory on the basis of precaution, if.during the year, it eats for one or two days the grass (or fodder) owned by its master.
١٩١٧. If a person purchases or obtains on lease for his camel, cow and sheep a pasturage which has not been cultivated by anyone, it is difficult that Zakat may become due on it, though it is better to pay Zakat. In case, however, he pays tax on grazing his animals there he should pay Zakat.

TAXABLE LIMIT OF THE NUMBER OF CAMELS
١٩١٨. Camel has ١٢ taxable limits:
(i) ٥ camels and the Zakat on them is one sheep. So long as the number of camels does not come up to this, no Zakat is payable on them.
(ii) ١٠ camels and the Zakat on them is ٢ sheep.
(iii) ١٥ camels: and the Zakat on them is ٣ sheep.
(iv) ٢٠ camels: and the Zakat on them is ٤ sheep.
(v) ٢٥ camels: and the Zakat on them is ٥ sheep.
(vi) ٢٦ camels: and the Zakat on them is a camel which has entered the ٢nd year of its life.
(vii) ٣٦ camels: and the Zakat on them is a camel which has entered the ٣rd year of its life.
(viii) ٤٦ camels: and the Zakat on them is a camel which has entered the ٤th year of its life.
(ix) ٦١ camels: and the Zakat on them is a camel which has entered the ٥th year of its life.
(x) ٧٦ camels: and the Zakat on them is ٢ camels which have entered the ٣rd year of their life.