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1927. Camels have twelve niÒÁb:
1. 5 camels. Their zakÁt is one sheep. As long as the number of camels does not reach this amount, they will not be subject to zakÁt.
2. 10 camels. Their zakÁt is two sheep.
3. 15 camels. Their zakÁt is three sheep.
4. 20 camels. Their zakÁt is four sheep.
5. 25 camels. Their zakÁt is five sheep.
6. 36 camels. Their zakÁt is a camel that is in its second year of age.
7. 26 camels. Their zakÁt is a camel that is in its third year.
8. 46 camels. Their zakÁt is a camel that is in its fourth year.
9. 61 camels. Their zakÁt is a camel that is in its fifth year.
10. 76 camels. Their zakÁt is two camels that are in their third year.
11. 91 camels. Their zakÁt is two camels that are in their fourth year.
12. 121 camels or more. The owner may calculate the zakÁt based on groups of forty camels, and for every forty camels he must give one camel that is in its third year. He may also calculate the zakÁt based on groups of fifty camels, and for every group of fifty camels he must give one camel that is in its fourth year. He may also calculate the zakÁt based on groups of forty and fifty camels. However, in every case he must calculate the zakÁt in a manner that there are no remainders, or if there are, they do not exceed nine camels. For example, if he owns 140 camels, for 100 of them he should give two camels which are in their fourth year, and for the remaining 40 he should give one camel that is in its third year. The camels that are given as zakÁt must be female camels.

1928. zakÁt is not obligatory on the camels that fall between two tax limits (niÒÁbs). Therefore, if the number of camels that one owns surpasses the first niÒÁb, but does not reach the second niÒÁb, he will only have to pay the zakÁt for five of them. The same applies for the other niÒÁbs.