(xii) 121 camels and above...

(xii) 121 camels and above: In this case, the person concerned should either calculate the camels on group of 40 each, and give for each set of forty camels a camel, which has entered the third year of its life; or calculate them on groups of 50 each and give as Zakàt, for every 50 camels, a camel which has entered the 4th year of its life, or he may calculate them in the groups of forty and fifty.

In some cases one has the option to calculate in the groups of forty or fifty, like when the number is 200, but in every case he should calculate in such a way that there should be no balance, and even if there is a balance, it should not exceed nine. For example, if he has 140 camels he should give for 100 camels, two such camels as have entered the fourth year of their life, and for the remaining forty camels, he should pay one camel which has entered the third…