Five camels, and the zakat on them is one sheep. As long as the number of camels does not reach this amount, zakat is not liable on them. 2. Ten camels, and the zakat on them is two sheep. 3. Fifteen camels, and the zakat on them is three sheep. 4. Twenty camels, and the zakat on them is four sheep. 5. Twenty-five camels, and the zakat on them is five sheep. 6. Twenty-six camels, and the zakat on them is one camel that is in its second year. 7.
Thirty-six camels, and the zakat on them is one camel that is in its third year. 8. Forty-six camels, and the zakat on them is one camel that is in its fourth year. 9. Sixty-one camels, and the zakat on them is one camel that is in its fifth year. 10. Seventy-six camels, and the zakat on them is two camels that are in their third year. 11. Ninety-one camels, and the zakat on them is two camels that are in their fourth year. 12.
121 camels and above, and the zakat on every forty camels is one camel that is in its third year; and on every fifty camels, one camel that is in its fourth year. A person can also calculate the zakat based on groups of forty-five; and in some cases, such as 200 camels, he has the choice of calculating them in groups of forty or fifty. However, in every case, he must calculate the zakat in a way that there is no remainder, or if there is, then it must not exceed nine camels.
For example, if he owns 140 camels, for 100 of them, he must give two camels that are in their fourth year, and for the remaining forty, he must give one camel that is in its third year. Camels that are given as zakat must be female. However, if in the sixth niṣāb one does not own a female camel that is in its second year, it is sufficient to give a male camel in its third year. If a person does not own one of these either, he has a choice in what he purchases [i.e.
he can purchase either a female camel that is in its second year, or a male camel that is in its third year, and give that as zakat].