A question regarding partnership with capital and effort

Question:
A small livestock farm, I provide the capital, and another provides the effort, and the profit is split equally. What is the zakah due in this case? And if one of the animals dies, is it deducted from the original capital, or from the profit?

Answer:
The zakah is due on the existing cash, and on the livestock if they are for sale and trade. The livestock are subject to zakah, and the accumulated cash is subject to zakah, both its principal and its profits; all of it is subject to zakah. And if something of them dies, it is a loss for all of them, if they are partners.
As for if he is merely a worker, working on it through the partnership, then what dies of them is a loss for the owner, if the worker did not neglect his duty and did not transgress, but rather he is working on them, watering them, and grazing them for half of their produce; he gets what was stipulated for him, for example, half, or a quarter, or something similar.