Livestock are subject to obligatory alms (zakah), as are cattle and camels.

The Shaykh : Fifth: Livestock, which include camels, cattle, and sheep. However, a condition for livestock is that they must be grazing, and grazing means they are pastured. Allah the Exalted said: The meaning of grazing animals is those that graze, meaning their owner does not spend on them; rather, they graze. If the grazing camels, cattle, or sheep graze for the entire year or most of the year, then obligatory alms (zakah) is due on them. If they do not graze, but their owner spends on them, then there is no obligatory alms (zakah) on them. Be careful, my brother: what are grazing animals? Those that graze either the whole year or most of the year. As for those that their owner spends on and feeds, there is no obligatory alms (zakah) on them, unless they are for trade, in which case they fall under trade goods, as will be mentioned later, if Allah wills. Now, what are