## Zakat and the Taxable Limit of the Number of Camels

1918. Camel has 12 taxable limits:

(i) 5 camels and the Zakat on them is one sheep. So long as the number of camels does not come up to this, no Zakat is payable on them.

(ii) 10 camels and the Zakat on them is 2 sheep.

(iii) 15 camels: and the Zakat on them is 3 sheep.

(iv) 20 camels: and the Zakat on them is 4 sheep.

(v) 25 camels: and the Zakat on them is 5 sheep.

(vi) 26 camels: and the Zakat on them is a camel which has entered the 2nd year of its life.

(vii) 36 camels: and the Zakat on them is a camel which has entered the 3rd year of its life.

(viii) 46 camels: and the Zakat on them is a camel which has entered the 4th year of its life.

(ix) 61 camels: and the Zakat on them is a camel which has entered the 5th year of its life.

(x) 76 camels: and the Zakat on them is 2 camels which have entered the 3rd year of their life.

(xi) 91 camels: and the Zakat on them is 2 camels which have entered the 4th year of their life.

(xii) 121 camels: and above. In this case the person concerned should either calculate the camels from 40 to 40 and give for each set of forty camels one camel, which has entered the third year of its life, or calculate them from 50 to 50 and give as Zakat, for every 50 camels one camel, which has entered the 4th year of its life or he may calculate them at the rate of forty and fifty. However, in either 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 be should give for 100 camels two such camels as have entered the fourth year of their life and for forty camels he should pay one camel which has entered the third year of its life. And the camel to be given by way of Zakat should be a female.

1919. It is not obligatory to pay Zakat in between two taxable limits. Hence, 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 similar is the case with the succeeding taxable limits.

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