The ruling on Zakat when cattle reach one hundred and twenty head.
Chapter on Zakat on Cows
Al-Mughni
Book of Zakat
Primary text
When cattle reach one hundred and twenty, both due amounts coincide. The owner is given the choice to pay either three *Musannat* (females aged three or four) or four *Atba'* (two-year-old females). The obligation is one of the two choices, whichever the owner prefers, based on the narrated report. This discretion rests with the owner, provided that the herd contains females. If all the cattle are males, the male is acceptable in all cases because Zakat is an act of social sharing, and one is not compelled to give from property that is not his own.
Supporting text
A scholarly opinion suggests that only females should be due in the forties because the Prophet (peace be upon him) specified the *Musannat*, necessitating adherence to that specific ruling, even if it requires the owner to purchase one. However, the first view is preferred because the male animal is already permitted in cattle Zakat when females are present, unlike in sheep Zakat where the male is excluded when females exist.