And the evidence that the Prophet, peace and blessings be upon him, only made zakat obligatory on cattle that graze freely, and not on those used for work.

Sayyiduna Ali (may Allah be pleased with him) narrates from the Noble Prophet (peace and blessings be upon him) that he said: "The zakat of goats is one goat for every forty goats, and if there are only thirty-nine goats, then no zakat is obligatory upon you. For forty, one goat is obligatory. Then, up to one hundred and twenty, there is no zakat upon you, but if they exceed this, then up to two hundred, two goats are due as zakat. And if the number exceeds two hundred, then up to three hundred, three goats are obligatory. Then, for every hundred goats, one goat is due as zakat. And for thirty cows, a one-year-old calf, male or female, is due as zakat, and for forty cows, a two-year-old calf is due as zakat. There is no zakat on oxen or cows used for work." Then the complete hadith was narrated. Imam Abu Bakr (may Allah have mercy on him) says that Abu Ubaid says that "tabi‘" does not refer to the age of the calf, rather it is its characteristic, and it is called "tabi‘" when it is able to follow its mother for grazing, and a calf follows its mother for grazing only when it completes one year of age.

Sayyiduna Jabir bin Abdullah (may Allah be pleased with both of them) reports that there is no zakat on animals used for plowing the land.