No zakat on animals below the nisab

Question

Zayd has 35 sheep and two cows, and also one buffalo — 40 head in all. In the daytime they are grazed in the forest. Is zakat wajib on them or not? If it is, by what calculation is it to be paid?

Answer

Zayd has 35 sheep, 2 cows and one buffalo; zakat is not wajib on this aggregate: the nisab is not complete for any of them, and there is no ruling to combine one kind (jins) with another in order to complete the nisab. However, if these animals are for trade, then zakat will be wajib according to their value — one-fortieth.

Source: Fatawa Mahmudiyya

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