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1. The cattle raised for trade will be treated exactly as the commercial commodities; Zakah on them will be calculated on the basis of their value not number. Therefore, Zakah falls due on the cattle if their value reaches the minimum amount of money liable to the payment of Zakah. In this case, the cattle owner should add such value to what he possesses of money and commercial commodities.
    

2. Imam Malik and Al-Laith are of the view that all kinds of cattle, whether grazing or stall-fed, are counted for Zakah. This view is also held by the Legislative Committee of the Zakah House in Kuwait.
    

3. The Khultah, which results owing to the unity of pasture, watering place and stall, implies treating the sheep owned by two or more persons as owned by only one person. Thus it affects the estimation of the Nisab liable to the payment of Zakah and the duration after which Zakah is payable.
    

4. The term cattle includes camels, cows (including buffaloes) and sheep (including goats). ‏
    

5. Offspring of the cattle are to be added to their mothers and follow them in determining the lapse of a full year. If one owns twenty-seven old cows and three young ones, the young cows sould be added to them in order to complete the Nisab. In this case Zakah falls due.
    

6. Cattle exploited in cultivation are not counted for Zakah. This is confirmed by the Prophet's saying, ''Nothing is due on the cattle used in cultivation.''
    

7. If the possession is interrupted during the year due to selling cattle or bartering them, a new year is to be calculated from the day on which the cattle are sold or bartered, provided that the owner did not do that with the intention of evading the payment of Zakah. This is confirmed by the Prophet's Hadith in which he maintained, ''Zakah is not due on a property unless after the lapse of a full year.''
    

8. According to Abu Hanifah, Zakah on cattle can either be given out of the cattle or in cash proportionally.