Zakat is due on cows and bulls when one owns 30 or more cows and bulls and possessed it for more than a year. Whilst possession of cows and bulls in the West are not common, the student of the advanced programme is required to know it for the purpose of preserving it. Circumstances change and the shariah is till the end of time.
Read the Quduri description with the aid of the vocabulary section below. Then browse the tables below. The imams within the mazhab are only disputed on the zakat on 41-60 cows and bulls. The fatwa is generally given on the position of the sahibayn.
Note: Zakat is only due upon a sa'imah (cows and bulls owned solely for milk or breeding). Cows and bulls that are owned for other purposes such as transport or work is not zakatable.
Quduri
ليس في أقل من ثلاثين من البقر صدقة فإذا كانت ثلاثين سائمة وحال عليها الحول ففيها تبيع أو تبيعة وفي أربعين مسنة أو مسن فإذا زادت على الأربعين وجب في الزيادة بقدر ذلك إلى ستين عند أبي حنيفة ففي الواحدة ربع عشر مسنة وفي الاثنين نصف عشر مسنة وفي الثلاثة ثلاثة أرباع عشر مسنة وفي الأربع عشر وقال أبو يوسف ومحمد: لا شيء في الزيادة حتى تبلغ ستين فيكون فيها تبيعان أو تبيعتان وفي سبعين مسنة وتبيع وفي ثمانين مسنتان وفي تسعين ثلاثة أتبعة وفي مائة تبيعان ومسنة والجوامس والبقر سواء
There is no zakat on less than thirty cows.
When it reaches 30 sa’imah (free grazing cow) and it was possessed for a year, one male or female tabi’ (cow aged 12 to 24 months) is due.
When it is 40, one male or female musinn (cows aged more than 24 months) is due.
When it is more than 40,
- According to Imam Abu Hanifah RH, [above 40] up to 60, [zakat] is wajib upon the excess [in between] proportionally [to a musinn]. Hence, 2.5% of a musinn is due on one [cows above 40], 5% of a musinn on two, 7.5% of a musinn on three, and 10% on four.
- According to Imam Abu Yusuf RH and Imam Muhammad RH, [above 40] up to 60 nothing is due upon the excess [in between].
[When it is on 60], two male or female tabi’ will be due.
[When it is] on 70, one musinnah and one tabi’ will be due.
[When it is] on 80, two musinnah will be due.
[When it is] on 90, three tabi’ will be due.
[When it is] on 100, two tabi’ and one musinnah will be due.
[The ruling for] cows and buffaloes are the same.
Vocabulary
Sheep (شاة): A sheep aged 1 years or above irrespective of gender
Tabi' (تبيع): A bull that has entered the second year of life (aged 1); 12-24 months.
Tabi'ah (تبيعة): A cow that has entered the second year of life (aged 1); 12-24 months.
Musinn (مسن): A bull that has entered the third year of life (aged 2); beyond 24 months.
Musinnah (مسنة): A cow that has entered the third year of life (aged 2); beyond 24 months.
Sa'imah (سائمة): An animal which is grazed and its primary function is to breed or provide milk.
Jamūs (جاموس): A large bovine that is technically part of the cow family.
Querter of a tenth (ربع العشر): 1/4 x 1/10 = 1/40 = 2.5%.
Table A: 0-120
The following table outlines for zakat due on up to 120 cows and bulls. We have used Tabi and Musinn for simplicity but Tabi'ah and Musinnah may be given also
| Cow/Bulls | Zakat due |
| 0 ≥ x > 30 | Nothing |
| 30 ≥ x > 40 | 1 Tabi' |
| 40 ≥ x > 60 | 1 Musinn |
| 60 ≥ x > 70 | 2 Tabi' |
| 70 ≥ x > 80 | 1 Tabi' and 1 Musinn |
| 80 ≥ x > 90 | 2 Musinn |
| 90 ≥ x > 100 | 3 Tabi' |
| 100 ≥ x > 110 | 1 Musinn and 2 Tabi' |
| 110 ≥ x > 120 | 2 Musinn and 1 Tabi' |
| 120 ≥ x > 130 | 3 Musinn or 4 Tabi' |
Table B: 120+
Rule for beyond 120: For every 30 cows or bulls give a Tabi' or Tabi'ah and for every 40 cows or bulls give a musinn or musinnah.
Direction: Divide the number of cows/bulls by 40. That will give you the number of musinns. For the remainder, it will be (a) less than ten, (b) tens, (c) twenties or (d) thirties. If less than ten, ignore the remainder. If in the tens, minus two musinn and add three tabi'. If in the twenties, minus one musinn and add two tabi'. If in the thirties, add one tabi'.
Note! Every 3 Musinn can be converted to 4 Tabi' and vice versa.
Example A: If one owns 245 cows, divide 245 by 40 which would be 6 musinn. There remains 5 cows. Due to it being less than 5, nothing further needs to be added. So the total zakat due will be 6 musinn.
Example B: If there are 417 cows, divide 417 by 40 which would be 10 musinn. There remains 17 cows. Due to it being in the tens, minus 2 from the 10 musinn and add three tabi. So the total zakat due will be 8 musinn and 3 tabi'.
Example C: If there are 744 cows, divide 744 by 40 which would be 18 musinn. There remains 24 cows. Due to it being in the twenties, minus 1 from the 18 musinn and add two tabi'. So the total zakat due will be 17 musinn and 2 tabi'.
Example D: If there are 918 cows, divide 918 by 40 who would 22 musinn. There remains 38 cows. Due to it being in the thirties, add 1 Tabi'. So the total zakat due will be 22 musinn and 1 tabi.
Click on the arrow symbol to reveal the answer.
➝ What is the zakat on 1054 cows?
The answer is 24 musinn and 3 tabi. Divide 1054 by 40 which would be 26 musinn. There remains 14 cows, so as per Rule B, minus 2 musinn. This will make the remainder 94 which will be converted to 3 tabi'.
➝ What is the zakat on 2378 camels?
The answer is 59 musinn and 2 tabi'. Divide 2390 by 40 which would be 60 musinn. There remains 28 cows, so as per Rule C, minus 1 musinn. This will make the remainder 68 which will be converted to 2 tabi'.
Table C: 41-60
The following highlights the difference between Imam Abu Hanifah and the Sahibayn (Imam Abu Yusuf and Imam Muhammad). The earlier and later scholars differ in their preferences. The fatwa is generally given according to the Sahibayn's view.
| Cows/Bulls | Sahibayn | Imam Abu Hanifah |
| 41 | 1 musinn | 1 + 2.5% of a musinn |
| 42 | 1 musinn | 1 + 5% of a musinn |
| 43 | 1 musinn | 1 + 7.5% of a musinn |
| 44 | 1 musinn | 1 + 10% of musinn |
| 45 | 1 musinn | 1 + 12.5 of musinn |
| 46 | 1 musinn | 1 + 15% of musinn |
| 47 | 1 musinn | 1 + 17.5% of musinn |
| 48 | 1 musinn | 1+ 20% of musinn |
| 49 | 1 musinn | 1 + 22.5% of a musinn |
| 50 | 1 musinn | 1 + 25% of a musinn |
| 51 | 1 musinn | 1 + 27.5% of a musinn |
| 52 | 1 musinn | 1 + 30% of a musinn |
| 53 | 1 musinn | 1 + 32.5% of a musinn |
| 54 | 1 musinn | 1 + 35% of a musinn |
| 55 | 1 musinn | 1 + 37.5% of a musinn |
| 56 | 1 musinn | 1 + 40% of a musinn |
| 57 | 1 musinn | 1 + 42.5% of a musinn |
| 58 | 1 musinn | 1 + 45% of a musinn |
| 59 | 1 musinn | 1 + 47.5% of a musinn |
Example: If one owns 44 cows. Assuming, a musinn is £500. According to the Sahibayn, 1 musinn (or £500) will be due. According to Imam Abu Hanifah 1 musinn ( or £500) and 10% of a musinn (£50) will be due which totals £550.
Type: Note
Subject: Fiqh, Quduri
Author: M. Saifur Rahman Nawhami
Collection: Notebook
ID: 231028501
Tags: Zakat, Animals, Cows
Updated: 05-November-2023