When is a male animal (*dhakar*) acceptable in Zakat for cattle?

Primary text

The male animal is generally not acceptable in Zakat except for cattle (*Baqar*). Specifically, the *Ibn al-Labun* (a one-year-old male) is only acceptable as a substitute for the *Ibnat Makhad* (a one-year-old female) and is not an original due, being unacceptable if the *Ibnat Makhad* is present. For thirty cattle, the male is acceptable, as are multiples thereof, such as sixty or seventy. For one hundred cattle, one *Musinnah* (female aged three or four) and two *Tiba'an* (two-year-old males) are due. In all these cases, the owner has the option to give females instead of males because the textual mandate mentioned both sexes. This option is granted because Zakat is a form of social solidarity (*muwasah*), and one should not be burdened to give from what is not his own property.