Issue: If livestock are prepared for trade, zakah becomes obligatory on them, even if they are less than the nisab.

The Shaykh : If a man has thirty sheep, but he trades in them, meaning he has made the sheep like merchandise for a trader, then there is zakah on them if they reach the nisab of silver, yes or no? Yes, there is zakah on them. For example, thirty sheep are worth ten thousand riyals; we say there is zakah on them. Now, they have not reached the nisab of forty. We say that the condition of reaching the nisab of forty applies to grazing livestock prepared for milk and offspring. As for those prepared for trade, they are trade goods, even if they are only one head. Now, how much is this? Five.
The sixth: Trade goods.