What is the zakat of animals in islam? How much zakat is on animal? How to calculate zakat on animals in islam?
There is no verse in the Qur’an that directly mentions the zakāt on animals. However, the general meaning of the following verse can be interpreted as including the animals as well; “Of their goods, take alms…”[1] This is because animals are an important means of livelihood and wealth, especially in nomadic societies. As a matter of fact, the word “goods (māl)” was used in the sense of animal among the Arabs living in the desert.
In the Prophet’s hadiths, animals are also explained in detail like other zakāt goods. In fact, the Messenger of Allah (saw) had a long tax schedule prepared stating the niṣāb amounts and their ratios regarding the goods subject to zakāt, but he died before he could send it to the necessary places. This zakāt schedule was put into practice during the caliphates of Abu Bakr and Umar.[2]
According to this schedule and other hadiths and practices, it is necessary to give zakāt out of animals according to the following principles.[3]
- a) Only camels, cattle, and sheep were subject to zakāt in the period of the Prophet, Companions, and the Successors. Water buffalo is considered under the cattle category and goat is accepted under the sheep category. Thus, the number of animal types would be five. These are also domesticated animals. Therefore, zakāt is not required on a wild animal.
- b) The niṣāb of camels is five, that of sheep is forty, and that of cattle is thirty. Zakāt is not required for animals that do not reach these niṣāb
- c) One year must pass over the animals under the possession of their owner. If the animal does not remain in the possession of a person for one year, it is not necessary to pay zakāt out of them. The Messenger of Allah (saw) said, “It is not necessary to pay zakāt on a property unless one year has passed over it.”[4] This is because, before the end of the year, the growth and breeding of the property will generally not be complete.
Accordingly, if the animal is sold, donated, etc. during the year, if another animal is bought again or if an animal is exchanged with another one, the date of purchase is taken into account in order to complete the niṣāb for one year after the animals were purchased.
- d) The animal must have been fed as sāima, that is, fed in the pastures and fields in the countryside for most of the year, and must not be one of the animals fed with fodder in the barn (ma’lūfa). These animals must have grazed in the pastures to get their milk, or they would be for reproducing or fattening. Therefore, animals fed in the countryside for less than six months or that are more or less grazed in pastures as animals to ride, to transport cargo, or to be slaughtered for their meat are not subject to zakāt. The provisions regarding the animals for trade will be like other trade goods. It is fixed by various hadiths that for zakāt to be obligatory on non-tradable animals, they must be fed on open pastures for more than half of the year.[5]
- e) The animal must not be one of the animals used in works of agriculture and transportation (āmila).
According to Imam Malik, zakāt becomes obligatory when the animal species mentioned below reach the niṣāb amount, regardless of whether the animals are sāima or used in the works of agriculture or transportation.
The animals subject to zakāt and their niṣāb are as follows:
1) Zakat of Sheep and Goats:
The Prophet (saw) said, “On grazing sheep and goats, if they come to forty or more, up to one hundred and twenty head, one ewe. On anything above that, up to two hundred head, two ewes. On anything above that, up to three hundred, three ewes. On anything above that, for every hundred, one ewe.”[6] The animal that spends more than half of the year feeding in the free pastures is called, “sāima”.
Accordingly, zakāt is not required for less than forty sāima sheep and goats. If the number of sheep and goats becomes forty, and one year passes over them, zakāt becomes obligatory. Zakāt is given to one sheep from 40 to 120, two from 121 to 200, and 3 from 201 to 399. For 400 sheep, four sheep are required as zakāt. After that, one more sheep is given as zakāt for each hundred. The number between the lower and upper limit of the segments in which the amount of zakāt increases is forgiven and is not subject to zakāt. For example, a person who has only forty sheep, and another person who has one hundred and twenty sheep both give one sheep as zakāt.
A goat is like a sheep, for the expression “ghanam” mentioned in the hadiths includes male and female sheep and goats. Therefore, sheep and goats are considered one breed and are added to each other to complete the niṣāb. For example, whoever has thirty sheep and ten goats must give one sheep as zakāt. Their males and females are equal. The animal to be given as zakāt can be either male or female.
It is more suitable according to the Sunnah to give zakāt from sheep or goats, whichever animal species is more in number. If their numbers are equal, one can give whichever kind he or she wants. However, if it is all sheep or all goats, it is necessary to give zakāt in its own kind.[7]
Salim narrated from his father that the Prophet dictated in his letter about zakāt, “For forty to one hundred and twenty sheep one sheep is to be given; if they exceed by one up to two hundred, two sheep are to be given. If they exceed by one up to three hundred, three sheep are to be given; if the sheep are more than this, one sheep for every hundred sheep is to be given. Nothing is payable until they reach one hundred. Those which are in one flock are not to be separated, and those which are in separate flocks are not to be brought together from fear of zakāt. Regarding that which belongs to two partners, they can make claims for restitution from each other with equity. An old sheep and a defective one are not to be accepted as zakāt.”[8]
The prohibition of combining and separating in this hadith can be explained as follows: If each of the three partners has forty sheep that is the niṣāb amount, if they are calculated separately, three sheep are required as zakāt, and if they are combined, one sheep is required for one hundred and twenty sheep. Here, each partner’s share needs to be calculated and subject to zakāt separately. In like manner, if each of the two partners has one hundred and one sheep, and if they are calculated separately, two sheep are required as zakāt; however, if they are calculated together, three sheep are required for zakāt, for the total number will reach two hundred and two. In the latter case, the one that is in favor of the poor is preferred and the shares become collectively subject to zakāt.
2) Zakat of Cattle and Water Buffaloes
The fact that the zakāt of cattle is farḍ is based on the evidence of Sunnah and the consensus of Muslim jurists. Muadh Ibn Jabal (ra) said, “When the Prophet (saw) sent me to Yemen, he ordered me to take a male or a female calf a year old for every thirty cattle and a cow in its third year for every forty, and one dinar for every adult (unbeliever as a poll-tax) or cloths of equivalent value manufactured in Yemen.”[9]
According to what is reported from Abu Dharr (ra), the Prophet (saw) said, “By Allah, except Whom none has the right to be worshipped) whoever had camels or cows or sheep and did not pay their zakāt, those animals will be brought on the Day of Resurrection far bigger and fatter than before and they will tread him under their hooves and will butt him with their horns, and (those animals will come in a circle): When the last does its turn, the first will start again, and this punishment will go on till Allah has finished the judgments amongst the people.”[10]
The niṣāb of grazing (sāima) cattle is thirty. No zakāt is required for less than that. A male or female calf that has reached the age of two is given as zakāt for thirty to forty cattle. For forty to sixty cattle a male or female cow or bull is given that has reached the age of three. Two calves that are one year old are given for sixty cattle. After sixty cattle, zakāt is given as one calf for every thirty cattle and one cow or bull for every forty cattle.
For example, zakāt will be given as one calf and one cow/bull for seventy cattle; two cows/bulls for eighty cattle; three calves for ninety cattle; one cow/bull and two calves for one hundred cattle. As for one hundred and twenty cattle, the owner of the cattle is free to give four calves or three cows/bulls. This is because there are four-thirty and three-forty in one hundred and twenty. This is the method of zakāt calculation in cattle for the other numbers.
In terms of zakāt, cattle and water buffalo are considered the same species. If they are mixed, they are added together. For example, if there are twenty cattle and ten water buffaloes, a calf that has reached the age of two is given as their zakāt. Zakāt is given from whichever of the two species that are more in number. If their number is equal, zakāt is given from the cheapest of the expensive species and from the expensive of the cheap one. For example, if the cattle and water buffalo are mixed and their numbers are equal and the water buffalo is more valuable than the cattle, it is given either from among the cheapest ones of the water buffalo or the expensive ones of the cattle.
When the animals are mixed as males and females, zakāt is not given from the male ones for the female animals are superior. They give milk and procreate. However, cattle are excluded from this provision because there is textual evidence about it in the hadith of Muadh (ra) as mentioned earlier. If all the animals that make up the niṣāb are male, it is sufficient to give a male animal as the zakāt. This is applicable to all animal species such as camels, cattle, or sheep. This is because one cannot be held responsible to give zakāt from what she or he does not possess.
3) Zakat of Camels
According to what Salim (ra) narrated from his father, the zakāt of camels was explained in the Prophet’s letter regarding zakāt.[11] On the other hand, the Messenger of Allah (saw) stated that there is no zakāt on less than five camels.[12]
One sheep that has completed one year of age is given as zakāt for five grazing camels. Excess up to nine camels are exempt from zakāt. From ten to twenty camels, one sheep is given as zakāt for every five camels. Having twenty to twenty-four camels means one is exempt from zakāt. From twenty-five to thirty-five camels, a young female camel, which has reached the age of two, is given as zakāt. From thirty-six to forty-five camels, a three-year-old female camel is given as zakāt. From forty-six to sixty, a female camel that has reached the age of four is given as zakāt. From sixty-one to seventy-five camels, a five-year-old female camel is given as zakāt. It is necessary to give two female camels from seventy-six to ninety camels, each of which has reached the age of three. From ninety-one to one hundred and twenty camels, two female camels at the age of four are given as zakāt. From one hundred and twenty camels to one hundred and forty-five, two four-year-old camels and one sheep for every five camels are given as zakāt. From one hundred and forty-five camels to 224 camels, it continues in fives, and after that, it continues in tens.[13]
In terms of zakāt, there is no difference whether the males and females of the camels are mixed. However, the camels to be given as zakāt must be female from the ones in moderate condition. If a male camel is given, it is given as its value.
If grazing animals of the same species are added to other grazing animals, which are in the amount of niṣāb at the beginning of the year, through inheritance, donation, or purchase, all of them will have to be subject to zakāt at the end of the year.
According to Imam Shafiʿi, the period of one year for these later additions is calculated from the date of their acquisition.
Blind and weak animals among the grazing animals are also included in the amount of niṣāb, but they are not given as zakāt. According to Abu Ḥanīfa and Imam Muhammad, zakāt is not required for the lambs, the calves of the cattle, water buffaloes, and camels that are sāima and have not reached their first age yet even if their number reaches the amount of niṣāb. However, if there are older animals of their own kind among them, they will all be subject to zakāt.
For example, if one has fifty sheep and seventy-five eight-month-old lambs throughout the year, zakāt is given for all of them as two sheep at the end of the year. Again, if there are twenty-nine calves and one cow/bull, it is necessary to give a calf that is over one year old. If there are four camel calves and one camel that has reached the age of two or three, their zakāt is given as one sheep.
According to Abu Yusuf, zakāt is required when the number of young animals reaches the niṣāb. For example, zakāt is given as one lamb for forty lambs. Imam Shafiʿi is of the same opinion.
If some of the animals, which are subject to zakāt die, according to Abu Ḥanīfa and Abu Yusuf, the decrease in the number of the portions that are exempt from zakāt will not affect the amount of zakāt. According to Imam Muhammad and Imam Zufar, zakāt is reduced at the rate of the perished animals.
For example, if ten or twenty sheep of a person who has sixty sheep perish as a result of a disaster within a year, zakāt is given as one sheep because there are still forty sheep left, according to the former view. According to Imam Muhamad and Zufar, if ten sheep are destroyed, the amount of zakāt decreases by one-sixth, and if twenty sheep are destroyed, it decreases by two-sixths. Since zakāt can also be given as its value instead of an animal in kind, this view is applied by taking into account the decrease in value.
According to the Ḥanafis and the Ḥanbalis, it is permissible to sell a property subject to zakāt after the end of the year without paying zakāt, provided that the amount of zakāt is compensated.
According to the Shafiʿis, if a good is sold after zakāt becomes obligatory; the contract of sale will be invalid for the portion equal to the zakāt amount. The reason for this is that the obligatory amount belongs to the poor and cannot be sold without their permission for they are accepted as partners in that part.
4) Zakat of Horses
The Prophet said, “I have exempted you from the zakāt on horses and slaves”[14], and “There is no zakāt either on a horse or a slave belonging to a Muslim.”[15] However, there are also hadiths stating that the Messenger of Allah made an exception from “grazing (sāima) horses kept for breeding purposes”.
Umar (ra) replied that zakāt was not required for those who came from Damascus to inquire about this issue, on the grounds that zakāt was not received from horses during the time of the Messenger of Allah and Abu Bakr.[16] However, when the people of Damascus asked Abu Ubayda Ibn al-Jarrah to take the zakāt of their horses and Abu Ubayda asked for a written answer, Umar informed him in writing that “if they want to give zakāt for the horses, he should take it and distribute it to the poor people of his city”.[17]
The majority of jurists are of the opinion that zakāt is not required on the horses, based on the hadith and practice stating that the Prophet exempted horses from zakāt.
Since horses were generally used for travel, war, and transportation during the period of the Prophet (saw) and the four caliphs, it is understood that horses were exempted from zakāt just as camels and cattle since they were all used in transportation (āmila) and/or agriculture. However, if the horses spend more than half of the year grazing in the pastures in order to breed, they become sāima. As a matter of fact, according to Abu Ḥanīfa and Zufar, “for mixed male and female sāima horses that spend most of the year grazing on the pastures, kept to breed and be sold in the future, it is necessary to give zakāt either as 1 dinar (approximately 4 gr gold coin) for each horse or 2.5% over the value of the horse. It is understood that Abu Ḥanīfa considered these horses as trade goods, in addition to their sāima quality, and subjected them to zakāt. The difference of opinion here is about whether the owner of the horse is required to pay the producer’s zakāt. If horses are bred or bought for commercial purposes, there is no doubt that they should be added to the zakāt calculations at the end of the zakāt period by their value.
5) Zakat of Fish and Animal Farms
Fish is seafood whose meat is consumed and traded. The red meat and fish meat in the meat section of a market are equal in terms of being trade goods. The situation of fish farms built by human beings is no different from the meat aisle of a market. The only difference is that the fish in the fish farms are kept and nourished in the water, and can be caught with nets at any time without the risk of losing them.
It is reported that Umar Ibn Abdulaziz ordered the zakāt officer of Oman to collect zakāt from the fish when the value of the fish to be taken out of the sea reached the niṣāb amount of silver.[18] Accordingly, a person who catches or trades fish for commercial purposes is subject to zakāt of 2.5% of the value of the fish when he meets all the conditions required to be considered wealthy in religious terms.
Furthermore, chicken farms should be evaluated according to two situations: In the case of the farms that raise hens only for their eggs, after deducting basic needs and debts, cash resources, certain receivables, and egg stocks in hand at that time, and chicks and chickens that have been decided to be slaughtered or sold are included within the scope of the revolving fund at the end of the zakāt period. They are subject to zakāt of 2.5% over their value as trade goods. The fixed capital of the farm such as immovable assets like poultry houses, social facilities, and service vehicles are exempt from zakāt. As for the owners of the farms that raise and sell broiler chicks and chickens, they are subject to zakāt at the end of the zakāt period at 2.5% of their value. The situation of farms where animals are raised whose meat is permissible to eat, such as ostrich and turkey, should be treated like chicken farms.
The zakāt of the farms raising cattle should be evaluated as follows: Since they are kept in the barn throughout the year or for at least more than six months, they do not require the zakāt of the producers themselves. If the animals are fed for milk, they are considered as revolving capital at the end of the zakāt period. After basic needs and debts are separated, the remaining money, certain receivables, dairy products, and animals that are decided to be sold for meat are subject to zakāt of 2.5% over their value. If such a farm is established solely for the purpose of raising meat animals, the money in hand at the end of the zakāt period, certain receivables, and all the animals in possession are subject to zakāt of 2.5% over their value.
[1] Al-Tawba, 9: 103.[2] Al-Bukhari, Zakāt, 37.[3] Ibn al-Humām, ibid, I, 494 ff.; al-Kāsānī, ibid, II, 30; Ibn Qudāmah, ibid, II, 575-577, 591-596, 625; al-Shirbinī, ibid, I, 368 ff.; Ibn Abidīn, ibid, II, 30 ff.; al-Zuhaylī, ibid, II, 832 ff.[4] Al-Ṣan’ānī, Subul al-Salām, II, 129.[5] See Abū Dawūd, Zakāt, 5; al-Nasā’ī, Far’, 2; Ibn Maja, Dhabāiḥ, 2; Malik, Muwaṭṭā’, Zakāt, 23; al-Darimī, Zakāt, 4.[6] Abū Dawūd, Zakāt, 5; Malik, Muwaṭṭā’, Zakāt, 23; al-Darimī, Zakāt, 4; Aḥmad ibn Ḥanbal, I, 12.[7] See al-Kāsānī, ibid, II, 28; Ibn al-Humām, ibid, I, 499 ff.; Ibn Abidīn, ibid, II, 24; al-Shirbinī, ibid, I, 374; Ibn Qudāmah, ibid, II, 592; al-Zuhaylī, ibid, II, 844, 845.[8] Al-Tirmidhī, Zakāt, 4; Abū Dawūd, Zakāt, 5; al-Nasā’ī, Sunan, 10.[9] Abū Dawūd, Zakāt, 5; al-Tirmidhī, Zakāt, 5; Ibn Maja, Zakāt, 12; al-Nasā’ī, Zakāt, 8.[10] Al-Bukhari, Zakāt, 3, 43; Muslim, Zakāt, 24-28; Abū Dawūd, Zakāt, 32; al-Tirmidhī, Zakāt, 1; al-Nasā’ī, Zakāt, 2, 8, 11; Ibn Maja, Zakāt, 2; al-Darimī, Zakāt, 3.[11] Al-Tirmidhī, Zakāt, 4; Abū Dawūd, Zakāt, 5.[12] Al-Bukhari, Zakāt, 4; Muslim, Zakāt, 1, 3.[13] See al-Kāsānī, ibid, II, 31 ff.; Ibn al-Humām, ibid, I, 494 ff.; al-Shirazī, ibid, I, 145 ff.; al-Shirbinī, ibid, I, 369 ff.; Ibn Qudāmah, ibid, II- 579 ff.[14] Al-Tirmidhī, Zakāt, 3; Abū Dawūd, Zakāt, 5; Ibn Maja, Zakāt, 4; al-Nasā’ī, Zakāt, 18.[15] Al-Bukhari, Zakāt, 45, 46.[16] Abū ʿUbayd, Kitab al-Amwāl, no. 1364.[17] Abū ʿUbayd, Kitab al-Amwāl, no. 1365.[18] Abū ʿUbayd, Kitab al-Amwāl, no. 888.
Source: Basic Islamic Principles (ilmiḥal) According to the Four Sunni Schools With Evidence From The Sources of Islamic Law, Prof. Hamdi Döndüren, Erkam Publications