What are the specific fractions (Fara'id) required for Zakat on grazing cattle once the threshold of thirty is met?

Chapter on Zakat on Cows

Al-Mughni

Book of Zakat

Book 8 · Issue 4 · Bab 2

Open in Qurani

Primary text

When the number of cattle reaches thirty and up to thirty-nine, one Tabee' or Tabi'ah is due. If it reaches forty and up to fifty-nine, one Musinnah is due. If it reaches sixty and up to sixty-nine, two Tabi'an are due. If it reaches seventy and up to seventy-nine, one Tabi' and one Musinnah are due. If the number increases further, then for every thirty cattle, a Tabee' is due, and for every forty cattle, a Musinnah is due. A Tabi' is an animal that has completed one year and entered its second year, while a Musinnah is an animal that has completed two years (Thaniyyah). The majority of scholars, including Al-Shafi'i, Malik, Abu Hanifah (in some narrations), and others, hold this specific set of fractions.

Supporting text

Abu Hanifah, in some narrations, deviated from this general ruling for numbers exceeding forty, stating that for every additional cow, a quarter of a Musinnah is due, as a means of avoiding assigning a due fraction (Waqs) of nineteen units. This view contradicts the ten-unit increments found in all other established fractions for cattle.