مسائل المنتخبه (Articles Of Islamic Acts) - الخوئي، السيد أبوالقاسم - الصفحة ٤٠٢ - TAXABLE LIMIT OF SHEEP (INCLUDING GOAT)

Zakat on ٣٠ cows only. Furthermore, if he possesses more than ٤٠ cows but their number does not reach ٦٠, he should pay Zakat on ٤٠ cows only. And when their number reaches ٦٠, which is twice as much as the first taxable limit, he should give as Zakat ٢ calves, which have entered the ٢nd year of their life. And similarly as the number of the cows increases, he should calculate either from ٣٠ to ٣٠ or from ٤٠ to ٤٠ or from ٣٠ and ٤٠ and should pay Zakat in accordance with the orders narrated above. However, he should calculate in such a way that there should be no remainder and in case there is a remainder, it should not exceed ٩. For example, if he has ٧٠ cows he should calculate at the rate of ٣٠ and ٤٠ and should pay Zakat for ٣٠ of them at the rate prescribed for ٣٠, and for ٤٠ of them at the rate prescribed for ٤٠ of them, because if he calculates at the rate of ٣٠, ١٠ cows will be left without Zakat being paid on them.

TAXABLE LIMIT OF SHEEP (INCLUDING GOAT)
١٩٢١. Sheep has ٥ taxable limits: The ١st taxable limit is ٤٠, and its Zakat is one sheep. And so long as the number of sheep does not reach ٤٠, no Zakat is payable on them.
The ٢nd taxable limit is ١٢١ and its Zakat is ٢ sheep.
The ٣rd taxable limit is ٢٠١ and its Zakat is ٣ sheep.
The ٤th taxable limit is ٣٢١, and its Zakat is ٤ sheep.As regards the ٥th taxable limit it is ٤٠٠ and above, and in this case calculation should be made from ١٠٠ to ١٠٠, and one sheep should be given as Zakat for each set of ١٠٠ sheep. And it is not necessary that zakat should be given out of those very sheep. It is sufficient if some other sheep are given, or money equal to the price of the sheep is given as Zakat.
١٩٢٢. It is not obligatory to pay Zakat for the number of sheep between the two taxable limits. Hence, if the number of sheep exceeds the first taxable limit (which is ٤٠) but does not