Continuation of the explanation of the author's statement: "The Chapter on the Zakah of Livestock."

The Shaykh : In the name of Allah, the Most Gracious, the Most Merciful. The author (may Allah have mercy on him) said: "The Chapter on the Zakah of Livestock". Livestock refers to camels, cattle, and sheep. Allah the Exalted said: . They are called "livestock" (bahiimat al-an'am) because they do not speak. The term is derived from "ambiguity" (ibham), which means concealment and lack of clarity. Since they do not speak, they are called livestock. However, they do communicate with one another in a known manner that is understood. For this reason, camels bray to their young, and when the young come, they bray at them, and the young bray back. The same is true of the rest of the animals. Moses (peace be upon him) said when Pharaoh asked him: . He gave each thing its appropriate creation and then guided it to its benefits. Therefore, you will find that everything Allah (Mighty and Majestic) has created is guided to its benefits, eating what is suitable for it and drinking what is suitable for it, each according to its nature. Livestock consists of three categories: camels, cattle, and sheep. Camels, whether they are "Irrab" or "Bukhati"—the latter being those with two humps, which are well known in the African continent—fall under this category. Cattle also include ordinary cattle and water buffalo, as the latter are considered cattle. Sheep include goats and sheep, but do not include "Dhibaa" (a specific type of goat). Dhibaa are not considered sheep, so they are not included in the zakah of grazing livestock. Know that livestock are utilized in several ways. The first way is as merchandise for trade. These are subject to the zakah of merchandise. Zakah may become obligatory on a single sheep, a single camel, or a single cow, because the criterion for merchandise is its value. If the value reaches the minimum threshold (nisab), then zakah is due, whether the animals are grazing or fed, hired out, or ridden for use. This is one category.
The second category is animals kept for milk and offspring, but which are fed, meaning the owner buys feed for them, harvests it for them, or gathers it for them. There is no zakah on these, absolutely no zakah, no matter how many they number, because they are not merchandise for trade and they are not grazing livestock. Grazing livestock are those that graze freely, as will be mentioned shortly, if Allah wills.
The third category is grazing livestock, meaning those that graze, as Allah the Exalted said: . Grazing livestock are those kept for milk and offspring; that is, the owner keeps them for their milk, their butter, and their offspring. It does not prevent them from being considered grazing livestock if he sells any of their offspring that exceed his needs, because these offspring are like the fruit of the palm tree. As found among many Bedouins, one may keep a specific number of grazing livestock and sell whatever exceeds that number. This does not prevent them from being considered grazing livestock.
There is a fourth category: working animals. There is also no zakah on these working animals. This refers to camels that a person hires out for carrying loads. This was common in the past before cars became widespread. You would find a man with one hundred or two hundred camels, hiring them out to transport goods from one country to another. There is no zakah on these animals either; rather, zakah is due on the rent they earn if a lunar year passes over it. So, how many categories are there?

The questioner : Four.

The Shaykh : Four. Each of these categories has been clearly and sufficiently explained by the Shari'ah, praise be to Allah. The most general of these categories or types is merchandise for trade, because zakah is obligatory on it in all cases. Good.