مسائل المنتخبه (Articles Of Islamic Acts) - الخوئي، السيد أبوالقاسم - الصفحة ٤٠١ - THE TAXABLE LIMIT OF COWS

(xi) ٩١ camels: and the Zakat on them is ٢ camels which have entered the ٤th year of their life.
(xii) ١٢١ camels: and above. In this case the person concerned should either calculate the camels from ٤٠ to ٤٠ and give for each set of forty camels one camel, which hasentered the third year of its life, or calculate them from ٥٠ to ٥٠ and give as Zakat, for every ٥٠ camels one camel, which has entered the ٤th year of its life or he maycalculate them at the rate of forty and fifty. However, in either case he should calculate in such a way that there should be no balance, and even if there is a balance, itshould not exceed nine. For example. if he has ١٤٠ camels be should give for ١٠٠ camels two such camels as have entered the fourth year of their life and for forty camels heshould pay one camel which has entered the third year of its life. And the camel to be given by way of Zakat should be a female.
١٩١٩. It is not obligatory to pay Zakat in between two taxable limits. Hence, if the number of camels with a person exceeds the first taxable limit which is ٥camels but does not reach the second taxable limit which is ١٠ camels he should pay zakat on only ٥ of them and similar is the case with the succeeding taxable limits.

THE TAXABLE LIMIT OF COWS
١٩٢٠. Cow has two taxable limits. Its first taxable limit is ٣٠. If the number of cows owned by a person leaches ٣٠ and other conditions mentioned above are also fulfilled, he should give by way of Zakat a calf which has entered the ٢nd year of its life, and the obligatory precaution is that the calf should be a male. And its second taxable limit is ٤٠, and its Zakat is a heifer which has entered the ٣rd year of its life, and it is not obligatory to pay Zakat when the number of the cows is between ٣٠ and ٤٠. For example, if a person possesses ٣٩ cows he should pay