The nisâb for sheep is forty. A person who has fewer than forty sheep does not pay zakât for them. A person who has forty to a hundred and twenty sheep gives only one sheep. Two sheep are given for a hundred and twenty-one to two hundred sheep. Three sheep are given for two hundred and one to four hundred sheep. Four sheep are given for four hundred sheep, and one sheep is added for every additional hundred sheep. The zakât of goats is the same as that of sheep, whether they are male or female. Zakât is not paid for lambs that have not completed their first year. But if one has sheep also, one includes the lambs into the calculation. So is the case with the calves of camels and cattle. A lamb is never given as zakât.