Is Zakat obligatory on cattle used for labor (Al-'Awamil) or those kept for feeding (Al-Ma'loofah)?
Chapter on Zakat on Cows
Al-Mughni
Book of Zakat
Primary text
The general rule, according to the majority of scholars, is that there is no Zakat on cattle that are not used for grazing (non-Sa'imah). Evidence for this is the narration attributed to the Prophet, peace be upon him, via Ali, stating, "There is nothing on the working cattle," and another narration from the Prophet, peace be upon him, stating, "There is no Zakat on working cattle." This specific ruling should take precedence over absolute rulings. The basis for this ruling is that the attribute of growth (Nama') is considered in Zakat, which is only present in grazing animals.
Supporting text
It is narrated from Malik that there is Zakat due on working and fed cattle, similar to his opinion concerning camels.