Minimum taxable limit of camels
1918. Camel has 12 taxable limits:
5 camels: and the Zakat on them is one sheep. As long as the number of camels does not reach five, no Zakat is payable on them.
10 camels: and the Zakat on them is 2 sheep.
15 camels: and the Zakat on them is 3 sheep.
20 camels: and the Zakat on them is 4 sheep.
25 camels: and the Zakat on them is 5 sheep.
26 camels: and the Zakat on them is a camel which has entered the 2nd year of its life.
36 camels: and the Zakat on them is a camel which has entered the 3rd year of its life.
46 camels: and the Zakat on them is a camel which has entered the 4th year of its life.
61 camels: and the Zakat on them is a camel which has entered the 5th year of its life.
76 camels: and the Zakat on them is 2 camels which have entered the 3rd year of their life.
91 camels: and the Zakat on them is 2 camels which have entered the 4th year of their life.
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 Zakat, 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.
However, 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 year of its life. And the camel to be given in Zakat should be female.
1919. It is not obligatory to pay Zakat in between two taxable limits. Therefore, if the number of camels with a person exceeds the first taxable limit, which is 5 camels, but does not reach the second taxable limit which is 10 camels, he should pay Zakat on only 5 of them, and the same way with the succeeding taxable limits.