مسائل المنتخبه (Articles Of Islamic Acts) - الخوئي، السيد أبوالقاسم - الصفحة ٤٠٣ - TAXABLE LIMIT OF SHEEP (INCLUDING GOAT)

reach the ٢nd taxable limit (which is ١٢١) the owner should pay Zakat on ٤٠ sheep only, and no Zakat is due on the sheep, which are in excess of thatnumber, and the same rule applies to the other taxable limits.
١٩٢٣. When the number of camels, cows and sheep reaches the taxable limit payment of Zakat on them becomes obligatory whether all of them are males or all arefemales, or some of them are males and some are females.
١٩٢٤. In the matter of Zakat cows and buffaloes are treated to be of the same genus and Arabian and non-Arabian camels are also of the same genus. Similarly for thepurpose of payment of Zakat there is no difference between a goat, a sheep and a one year old lamb.
١٩٢٥. If a person gives a sheep by way of Zakat it is necessary on the basis of obligatory precaution that it should have at least entered the ٢nd year of its lifeand if he gives a goat it should have, on the bards Of precaution, entered the ٣rd year of its life.
١٩٢٦. If a person gives a sheep on account of Zakat there is no harm if its value is slightly less as compared with his other sheep. However, it is better that he should give as Zakat the sheep whose value is more than the other and the same rule applies for cows and camels.
١٩٢٧. If some persons are partners of one another the person whose share reaches the first taxable limit should pay Zakat. It is not, however, obligatory for thatperson whose share does not reach the first taxable limit to pay Zakat.
١٩٢٨. If a person has cows, or camels, or sheep at various places. and they combined together reach the taxable limit. he should pay Zakat on them.
١٩٢٩. Even if the cows, sheep and camels possessed by a person are unhealthy and defective, he should pay Zakat on them.
١٩٣٠. If all the cows and sheep and camels possessed by a person are unhealthy and defective he can pay Zakat from