Imam Malik, may Allah have mercy on him, read the letter of Sayyiduna Umar bin Khattab, may Allah be pleased with him, regarding the chapter of charity and zakat. It was written in it: In the name of Allah, the Most Gracious, the Most Merciful. This is the book regarding charity: Up to twenty-four she-camels, for every five, one goat is obligatory. When they are more than twenty-four up to thirty-five, a one-year-old she-camel is due. If there is no one-year-old she-camel, then a two-year-old camel is to be given. For more than this, up to forty-five camels, a two-year-old she-camel is due. For more than this, up to sixty camels, a three-year-old she-camel is due, which is suitable for mating. For more than this, up to seventy-five camels, a four-year-old she-camel is due. For more than this, up to ninety camels, two-year-old she-camels are due. For more than this, up to one hundred and twenty camels, two three-year-old she-camels are due, which are suitable for mating. For more than this, for every forty camels, a two-year-old she-camel is due, and for every fifty camels, a three-year-old she-camel is due. As for goats that graze in the wild, when they reach forty, one goat is obligatory as zakat. For more than this, up to three hundred goats, three goats are due. After that, for every hundred, one goat must be given, and a male goat should not be taken in zakat, nor should an old or defective one, except if the zakat collector deems it appropriate. Separate properties will not be combined, nor will one property be separated out of fear of zakat. And those who are partners should settle among themselves by contributing equal shares. And for silver, when it reaches five awqiyah, one-fortieth is obligatory.

It is narrated from Tawus Yamani that Sayyiduna Mu'adh bin Jabal (may Allah be pleased with him) took one-year-old cow from thirty cows, and one two-year-old cow from forty cows, and took nothing from less than that, and said: I have not heard anything from the Messenger of Allah (peace and blessings be upon him) regarding this matter, so I will ask him. But the Messenger of Allah (peace and blessings be upon him) passed away before Sayyiduna Mu'adh bin Jabal (may Allah be pleased with him) could come.

Imam Malik, may Allah have mercy on him, said: If a person’s goats are with two or more shepherds in different cities, he should combine all of them and give zakat collectively. Similarly, if a person’s gold and silver are with different people, he should combine all of them and give zakat collectively.

Imam Malik, may Allah have mercy on him, said: If a person has both sheep and goats, then all will be counted together; if it reaches the required nisab, zakat will be obligatory, because sheep are included in the count of goats. And it is mentioned in the book of Sayyiduna Umar ibn al-Khattab, may Allah be pleased with him: For grazing goats, one goat is due for every forty.

So if the sheep are more and the goats are fewer, and one head of zakat is obligatory on the owner, then a sheep should be taken. And if the goats are more and the sheep are fewer, then a goat should be taken. If the sheep and goats are equal, then the zakat collector has the choice to take whichever one head he wishes from them.

Imam Malik, may Allah have mercy on him, said: Similarly, zakat will be taken by combining both the Arabian and Bactrian camels, because both types of camels are included in the category of camels. If there are more Arabian camels and a muhaar (a young she-camel) is obligatory on the owner, then an Arabian camel will be taken. If there are more Bactrian camels, then a Bactrian camel will be taken. If both are equal in number, then there is a choice to take from whichever type is preferred.

Imam Malik, may Allah have mercy on him, said: In the same way, cows and buffaloes are both of the same kind; their zakat should be taken together. However, if there are more cows and fewer buffaloes, and one head is obligatory on the owner, then a cow should be taken. If there are more buffaloes, then a buffalo should be taken. If both are equal, then there is a choice to take from whichever one wishes. And if both cows and buffaloes are each in the amount of nisab, then zakat should be taken from both.

Imam Malik, may Allah have mercy on him, said: Whoever acquires animals—camels, cows, or goats—there is no zakat on them until a year has passed from the day he acquired those animals. However, if he already possesses animals equal to the nisab, such as five camels, thirty cows, or forty goats, and then acquires more camels or goats, whether by purchase, gift, or inheritance, he should give zakat for them along with his previous animals, even if a year has not passed over these latter animals. But if he acquires these animals after having already given zakat for the previous ones, then he does not give zakat for them now; rather, in the coming year, when he gives zakat for the earlier animals, he will also give zakat for these along with them.

Imam Malik, may Allah have mercy on him, said: Its example is like that of silver; a person gave its zakat and bought some goods in exchange for it. Now, was zakat also obligatory on the one who sold the goods? He then gave zakat on that silver, so the buyer gave zakat today and the seller gave zakat tomorrow.

Imam Malik, may Allah have mercy on him, said: If a person has less than the nisab of goats, then he buys more goats or inherits some, so that they become more than the nisab, then zakat will not be obligatory upon him until a year has passed from the date of purchase or inheritance. The reason for this is that when a person has such a number of animals—camels, cows, or goats—in which there is no zakat, then this will not be counted as nisab until the number of each type of animal reaches the nisab. If the amount reaches the nisab, then whatever animals of that type are added to it, zakat will have to be given on them along with that nisab, whether these animals are few or many.