What types of sheep are excluded from the Zakat payment?
Chapter on Zakat on Sheep
Al-Mughni
Book of Zakat
Primary text
The sheep that is old (harmāh), the one with a defect (dhāt 'awār), and the male sheep (tays) are not to be taken as Zakat, unless the collector (al-Muṣaddiq) wills it. This exclusion is supported by the general principle that one should not intentionally offer the vile portion of wealth in charity, as indicated by the verse Quran 2:267. The male is excluded either due to its deficiency, its bad meat, or its status as a male, or because it is highly valued as a stud animal (for الضرب - breeding).
Supporting text
There is a variant narration regarding the interpretation of 'al-Muṣaddiq' (the collector) in the exclusion hadith. Some suggest it means the owner (with an open 'Dāl'), implying the exception applies only to the male sheep. However, the standard interpretation is that the collector (with a closed 'Dāl') has the discretion to take these three types if the entire herd is of that type, meaning all the sheep are old, defective, or males. Malik and Al-Shafi'i permit the collector to take these three types if he deems it more beneficial for the poor, based on the apparent meaning of the exception.