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The nisâb for cattle is thirty. A
person who has fewer than thirty heads of cattle does not pay zakât
for them. For thirty heads one male or female calf over one year
of age is given. It is the same up to thirty-nine (inclusive) heads.
For forty to fifty-nine heads one male or female calf immediately
over two years of age is given. For sixty to sixty-nine heads two
calves over one year of age are given. One calf over two years of
age and one over one year of age are given for seventy heads. This
calculation is done for every ten heads over seventy heads. One
one-year-old calf is added for every thirty heads and a two-yearold calf is added for every forty cattles. When the number reaches
eighty, two two-year-old calves are adde
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