Shahr ibn Busr states that there is no Zakat on cows used for agriculture.

Hazrat Sha'bi says that there is no zakat on cows used for agriculture.

Hazrat Dhahak says that there is no zakat on oxen used for plowing, and likewise, there is no zakat on an ox used for drawing water or that is used in the path of Allah for jihad.

Hazrat Jabir says that there is no Zakat on animals used for ploughing.

Hazrat Ibn Jurayj says that I asked Hazrat Ata: Is there zakat on animals that carry loads and plough the fields? He replied, no. Hazrat Amr bin Dinar says that we have also heard the same.

Hazrat Ibn Umar (may Allah be pleased with them both) narrates that the Noble Prophet (peace and blessings be upon him) wrote down the rulings of Zakat and kept them with his sword, and he did not bring them out for the collectors of Zakat until he departed from this world to the Hereafter. After him, Siddiq Akbar (Abu Bakr) acted upon them until he too migrated from this world, and after him, Hazrat Umar also acted upon them. In it was written regarding the Zakat of goats that for forty goats, one goat is due as Zakat up to one hundred and twenty goats. Then, if they exceed one hundred and twenty, two goats are due up to two hundred. Then, if they exceed two hundred, up to three hundred, three goats are due. Then, if there is one goat more than this, for every hundred goats, one goat is due, and there is nothing (extra) for the intermediate number until it reaches another hundred. And the combined (herd) will not be separated, nor will the separated be combined, and if there are two partners, they will later settle equally with each other.

Hazrat Ali (may Allah be pleased with him) said: "For forty goats, one goat is due as zakat, up to one hundred and twenty. If they exceed this, then two goats are due, up to two hundred. If they exceed two hundred, then three goats are due, up to three hundred. If the goats increase beyond this, then one goat is obligatory for every hundred."

Ibrahim says that for forty goats, the zakat is one goat, up to one hundred and twenty (it is still one goat). Then, when the goats exceed one hundred and twenty, there are two goats up to two hundred, and when there is one goat more than two hundred, there are three goats up to three hundred. After that, for every hundred, there is one goat.

Ibrahim says that (the rule is) up to four hundred, then if there is one goat more than four hundred, there are five goats (as zakat), and then zakat will be according to the same calculation.

Hasan says that for forty goats, one goat is due as zakat up to one hundred and twenty; then, when the goats exceed one hundred and twenty up to two hundred, two goats are due; then, when they exceed two hundred, three goats are due until the number reaches three hundred goats.