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1929. Camels have two niÒÁbs:
The first niÒÁb is thirty cows. When the number of cows reaches thirty, given that they possess the conditions mentioned earlier, the owner must give one calf that is in its second year as zakÁt. The obligatory precaution is that the calf should be a male calf. The same applies in every case where one has to give a calf that is in its second year, except in that case when the number of cows totals 90, wherein obligatory precaution dictates that he gives three female calves that are in their second year.
The second niÒÁb is forty cows. Their zakÁt is one female calf that is in its third year.
zakÁt is not obligatory on the cows that fall between 30 and 40. For example, if a person owns 39 cows, he needs only pay that zakÁt of thirty cows. The same applies if a person has more than 40 cows, wherein as long as they do not reach 60, he needs only pay zakÁt of the 40 cows. Then, when the number of cows totals sixty, since it amounts to twice the first niÒÁb, he will have to give two calves which are in their second year. The same will continue to apply as more cows are added. He will have to calculate them based on groups of 30 cows, or groups of 40 cows, or groups of 30 and 40 cows, and pay their zakÁt according to the preceding instructions. However, he must calculate them in a manner that there are no remainders, or if there are, they do not exceed nine cows. So for example, if he owns 70 cows, he must calculate their zakÁt based on one group of 30 and one group of 40 cows. For the group of thirty, he must give the zakÁt of 30 cows, and for the group of 40, the zakÁt of 40 cows. He should calculate in this manner because if he bases his calculation on two groups of 30 cows, it will result in a remainder of 10 cows whose zakÁt will not have been paid.