Is it necessary for both partners in Khultah to be eligible for Zakat (Muslims or free owners) for the Khultah to be effective?
Chapter on Zakat on Sheep
Al-Mughni
Book of Zakat
Primary text
It is stipulated that both co-owners must be among those liable for Zakat. If one partner is a Dhimmi (non-Muslim subject) or a Mukatab (a slave purchasing freedom), their partnership is not considered for the purpose of combining wealth for Zakat liability.
Supporting text
The intention (Niyyah) to form a partnership is not required for Khultah to be legally recognized. This is supported by the Hadith specifying the shared physical elements (watering place, herder, stud male) and because intention does not affect Khultah itself, and the essential benefit derived from the partnership occurs without it, similar to how intention does not alter the rules for continuous holding periods (Hawl) or marking property for sale (Sowm) or irrigation (Saqy).