**
The minimum taxable limit
of cows **

**1920.** Cow has two taxable limits. Its first taxable limit is 30. If
the number of cows owned by a person reaches 30, and other conditions mentioned
above are fulfilled , he should give by way of Zakat a calf which has entered
the 2nd year of its life; and the obligatory precaution is that the calf should
be a male.

And its second taxable limit is 40, and its Zakat is a female calf which has
entered the 3rd year of its life. And it is not obligatory to pay Zakat when
the number of the cows is between 30 and 40. For example, if a person possesses
39 cows, he should pay Zakat on 30 cows only.

Furthermore, if he possesses more than 40 cows but their number does not reach
60, he should pay Zakat on 40 cows only. And when their number reaches 60, which
is twice as much as the first taxable limit, he should give as Zakat 2 calves,
which have entered the 2nd year of their life. And similarly, as the number
of the cows increases, he should calculate either in thirties or in forties
or from 30 and 40, and should pay Zakat in accordance with the rule explained
above.

However, he should calculate in such a way, that there should be no remainder,
and in case there is a remainder, it should not exceed 9. For example, if he
has 70 cows, he should calculate at the rate of 30 and 40 and should pay Zakat
for 30 of them at the rate prescribed for 40 of them, because if he calculates
at the rate of 30, 10 cows will be left without Zakat being paid on them.