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نام کتاب : مسائل المنتخبه (Articles Of Islamic Acts) نویسنده : الخوئي، السيد أبوالقاسم    جلد : 1  صفحه : 402
Zakat on 30 cows only. Furthermore, if he possesses more than 40 cows but their number does not reach 60, he should pay Zakat on 40 cows only. And when their number reaches 60, which is twice as much as the first taxable limit, he should give as Zakat 2 calves, which have entered the 2nd year of their life. And similarly as the number of the cows increases, he should calculate either from 30 to 30 or from 40 to 40 or from 30 and 40 and should pay Zakat in accordance with the orders narrated above. However, he should calculate in such a way that there should be no remainder and in case there is a remainder, it should not exceed 9. For example, if he has 70 cows he should calculate at the rate of 30 and 40 and should pay Zakat for 30 of them at the rate prescribed for 30, and for 40 of them at the rate prescribed for 40 of them, because if he calculates at the rate of 30, 10 cows will be left without Zakat being paid on them.

TAXABLE LIMIT OF SHEEP (INCLUDING GOAT)
1921. Sheep has 5 taxable limits: The 1st taxable limit is 40, and its Zakat is one sheep. And so long as the number of sheep does not reach 40, no Zakat is payable on them.
The 2nd taxable limit is 121 and its Zakat is 2 sheep.
The 3rd taxable limit is 201 and its Zakat is 3 sheep.
The 4th taxable limit is 321, and its Zakat is 4 sheep.As regards the 5th taxable limit it is 400 and above, and in this case calculation should be made from 100 to 100, and one sheep should be given as Zakat for each set of 100 sheep. And it is not necessary that zakat should be given out of those very sheep. It is sufficient if some other sheep are given, or money equal to the price of the sheep is given as Zakat.
1922. It is not obligatory to pay Zakat for the number of sheep between the two taxable limits. Hence, if the number of sheep exceeds the first taxable limit (which is 40) but does not
نام کتاب : مسائل المنتخبه (Articles Of Islamic Acts) نویسنده : الخوئي، السيد أبوالقاسم    جلد : 1  صفحه : 402
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