The livestock that are fed every lunar year or most of it do not require zakah
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Q10: If a person of legal age finds that his livestock do not graze, and he spends on them in their enclosures for most of the lunar year or the entire lunar year, and the operating authority has clarified to him that he is not obligated to pay zakah, is he to be taken from him if he wishes to pay it; either to remove the burden from himself, or to benefit from the zakah certificate for other purposes?
A10: Livestock that are fed every lunar year or most of it do not require zakah. If he pays it, he is a volunteer, so it is taken from him, unless it is known that he intends by paying it to deceive and obtain worldly gains, in which case it is not permissible to take it from him; because that is cooperation in sin and aggression. And if the owner of the sheep intends to trade in their value, then they are subject to the zakah of trade goods, by appraising them at the end of the lunar year and paying out one-tenth of their value. And success is from Allah, and may Allah send prayers and blessings upon our Prophet Muhammad, his family, and his Companions.
A10: Livestock that are fed every lunar year or most of it do not require zakah. If he pays it, he is a volunteer, so it is taken from him, unless it is known that he intends by paying it to deceive and obtain worldly gains, in which case it is not permissible to take it from him; because that is cooperation in sin and aggression. And if the owner of the sheep intends to trade in their value, then they are subject to the zakah of trade goods, by appraising them at the end of the lunar year and paying out one-tenth of their value. And success is from Allah, and may Allah send prayers and blessings upon our Prophet Muhammad, his family, and his Companions.
Source
www.alifta.gov.sa
The Arabic text is copied verbatim from the original source, without any edits.