Zakat payable on camel, cow and sheep (including goat)
1916. For Zakat on camels, cows and sheep (including goats) there are two additional conditions, besides the other usual conditions:
Firstly: The animal should not have worked during the whole year, but if they have worked for a day or two, as per precautionary measures, Zakat will be obligatory upon them.
Secondly: The animal should have grazed in the open fields during the whole one year. If it is fed with cut or plucked grass, or if it has grazed in the farm owned by its owner, or somebody else for the whole year or part of a it, there is no Zakat on it; however if it was only a matter of day or two during which the animal fed itself with the grass from its master’s farm, as per precautionary measures, Zakat will be obligatory upon them.
1917. If a person purchases or leases for his camel, cow and sheep, a pasture which has not been cultivated by anyone, or if he pays tax on grazing his animals, then he should pay Zakat.