The Ruling on Zakah in Cattle Prepared for Sale and Purchase

Question:
This questioner says: Honorable Shaykh, I raise a group of calves for fattening, not exceeding approximately seven in number. After several months, and before the year is completed, I sell them and buy others in their place, and so on. Is there zakah on them? And if there is, how is it calculated?

Answer:
The zakah is on their value. If you have money and a lunar year has passed on its value, then you pay zakah on that money. If you have calves and a lunar year has passed on the capital with which you buy them, meaning a lunar year has passed on the capital with which you bought them, then you appraise the calves at their worth and pay their zakah. A quarter of a tenth of the resulting value. So, if you have dirhams from these calves and a lunar year has passed on them, you pay zakah on them. If you have calves and a lunar year has passed on them and you intend to sell them, meaning a lunar year has passed on their value, and a lunar year has passed on the value for which you bought them, then you appraise them at their worth and pay zakah on them. Yes.