Regarding the Zakat on cattle, particularly cows and buffaloes, the prescribed threshold (Nisab) for obligation mandates that a person must own a minimum of thirty cattle, as any count below this number renders them exempt from Zakat. When the total falls within thirty to thirty-nine, the required Zakat is a one-year-old male or female calf (Tabi’ or Tabi’ah). Upon reaching forty to fifty-nine cattle, the Zakat payable is a two-year-old cow (Musinnah). For a herd of sixty to sixty-nine, the payment consists of two one-year-old calves, whereas a herd ranging from seventy to seventy-nine demands one one-year-old calf alongside one two-year-old cow.
Subsequently, if the count increases to eighty to eighty-nine cattle, two two-year-old cows must be given. As a general rule of calculation for counts exceeding sixty, one one-year-old calf is accounted for every additional thirty cattle, and one two-year-old cow is accounted for every additional forty cattle; for instance, if one possesses one hundred and twenty cattle, they may fulfill their obligation by providing either four one-year-old calves (30×4) or three two-year-old cows (40×3).
Furthermore, it should be noted that these rules primarily govern pastured livestock that graze freely for the majority of the year, whereas cattle raised specifically for commercial trade are subject to the standard Zakat regulations applicable to business merchandise.