Is Zakah due on spoils composed of various types of assets (e.g., camels, cattle, sheep) for the recipients?
Chapter on Zakat on Debt and Charity
Al-Mughni
Book of Zakat
Primary text
If the spoils consist of different asset types, such as camels, cattle, and sheep, Zakah is not incumbent upon any individual recipient. This is because the Imam possesses the authority to divide the assets amongst them according to his ruling, allocating to each recipient from whichever asset class he chooses. This finalized possession of a specific item differs from the manner of inheriting property.
Supporting text
There are two narrations from Abu Abdullah (Imam Ja'far al-Sadiq). Another narration suggests that it is not like a debt, which requires Zakah upon collection; rather, it is preferred that Zakah be paid on it.