What is the ruling on paying Zakat on fewer than thirty head of cattle?
Chapter on Zakat on Cows
Al-Mughni
Book of Zakat
Primary text
There is no Zakat due on fewer than thirty head of cattle, according to the majority of scholars. This is supported by the clear narration regarding the established fractions of Zakat, which indicate that the obligation begins at thirty. The rulings are established by explicit text (Nass) and divine command (Tawqif), and there is no text supporting an obligation below thirty.
Supporting text
It is narrated from Sa'id ibn al-Musayyib and al-Zuhri that they held that a sheep (or equivalent obligation) is due for every five cattle. They reasoned this based on cattle being equated with camels in the context of Hady (sacrificial offering) and Udhiyah (slaughtering for Eid).