Bukhari

Hadith Commentary:
Zakat is obligatory only on those cows, oxen, camels, or goats that graze in the wild for more than half the year. If they have to be fed at home for more than half the year, then zakat is not obligatory on them.
According to the Ahl al-Hadith, zakat is not obligatory on any animals other than these three—namely, camels, cows, and goats.
For example, there is no zakat on horses, mules, or donkeys.
(Wahidi)

Hadith Commentary:
Livestock, that is, among quadrupeds, zakat is obligatory, and their categories are as follows:
٭ Camels.
٭ Cows (this includes buffaloes as well).
٭ Goats (this includes sheep and rams as well).

The following conditions apply for their zakat:
٭ Nisab (minimum threshold):
There is a separate nisab for each type of animal for zakat. Thus, for camels, the minimum is five; for cows and buffaloes, the minimum is thirty; and for goats, sheep, etc., the minimum is forty.

٭ The passage of a year:
A year must pass over them. For offspring born during the year, it is not necessary that a year passes over them; rather, they will be considered as following their mothers.

٭ Grazing:
They must be those that graze in the wild, spending most of the year grazing outside. If their fodder, etc., has to be provided with effort and labor, then there is no zakat on such animals.

In the present era, the farm system for animals has been introduced, in which, along with expenses, the reproduction is also greater. Although these animals do not subsist solely on grazing, the ruling for these farm animals will also be the same as for grazing animals.

٭ For camels and oxen, etc., there is an additional condition that they should not be used for carrying loads or for cultivation.

The details of zakat for goats have already been mentioned previously.

If a person wishes to pay zakat even though his wealth is less than the nisab, he may do so.

The details of zakat on camels are as follows:
1) For 1 to 4 camels, there is no zakat.
2) For 5 to 9 camels, one goat.
3) For 10 to 14 camels, two goats.
4) For 15 to 19 camels, three goats.
5) For 20 to 24 camels, four goats.
6) For 25 to 35 camels, one bint makhad (a one-year-old she-camel).
7) For 36 to 45 camels, one bint labun (a two-year-old she-camel).
8) For 46 to 60 camels, one hiqqah (a three-year-old she-camel).
9) For 61 to 75 camels, one jadha‘ah (a four-year-old she-camel).
10) For 76 to 90 camels, two bint labun.
11) For 91 to 120 camels, two hiqqah.

For more than 120 camels, the rule is that for every forty, one bint labun, and for every fifty, one hiqqah.

And Allah knows best.

Hadith Commentary: The zakat on camels begins from five heads; there is no zakat on fewer than this. Thus, up to twenty-four camels, one bint makhad (i.e., a she-camel that has completed one year and is entering the second) becomes obligatory. Whether it is a she-camel or a male camel.

Then, at thirty-six, a bint labun is due, i.e., a camel that has completed two years and is entering the third.

Then, at forty-six, a hiqqah is due, i.e., a camel that has completed three years and is entering the fourth.

Then, at sixty-one, a jadh’ah is due, i.e., a camel that has completed four years and is entering the fifth.

Imam al-Bukhari rahimahullah wishes to clarify that regarding the zakat of camels, if a person does not possess a camel of the age that is obligatory to give as charity, is it permissible to give a camel of lesser or greater age? In the case of giving a younger camel, the owner himself must pay, and in the case of giving an older camel, the zakat collector must pay, an amount of money or something else of equivalent value, so that the right of deficiency or excess is fulfilled.

As detailed in the aforementioned hadith, and further details are coming in the following hadith.

Hadith Commentary:
(1)
In these cases of increase or decrease, the choice between twenty dirhams or two goats is the responsibility of the giver, whether he is the owner or the collector. The recipient is not authorized to take either one according to his own preference. To understand this hadith, it is necessary to clarify a few terms:
* Bint Makhad:
A she-camel that has completed its first year and entered its second, and whose mother has become capable of bearing again.
* Ibn Labun:
A camel that has completed two years and entered its third year.
* Bint Labun:
A she-camel that has completed two years and stepped into its third year.
* Hiqqah:
A she-camel that has completed three years and entered its fourth year.
* Jadh’ah:
A she-camel that has completed four years and reached its fifth year.

(2)
This hadith requires that if the animal due as zakat is available, then it is necessary to give that very one. If it is not available, then a better or lesser one may be taken, and the difference is to be made up with twenty dirhams or two goats. The chapter heading established by Imam Bukhari rahimahullah is: If it is necessary to give a one-year-old she-camel (bint makhad) as zakat and it is not available, then what should be done? There is no mention of this in the aforementioned hadith, whereas this situation is explained in another hadith: Whoever is obliged to give a one-year-old she-camel in charity and does not have it, but has a two-year-old camel, then that should be accepted, and the collector should return twenty dirhams or two goats to him. If instead of a two-year-old she-camel, he has a two-year-old male camel, then that should be accepted, but in this case, the collector will not return anything. (Hadith: 1448)

(3)
Now the question arises: When the solution for the case of the one-year-old she-camel (bint makhad) not being available is clearly present in one hadith, why did Imam Bukhari choose a hadith in which this is not explicitly mentioned? The answer is that according to the hadith cited by Imam Bukhari rahimahullah, there is a one-grade difference between bint makhad, bint labun, hiqqah, and jadh’ah, and the difference of one grade can be compensated with twenty dirhams or two goats. This means that in the absence of a bint makhad, if a bint labun is available, then the difference can be made up with twenty dirhams or two goats; if a hiqqah is available, then with forty dirhams or four goats; and if a jadh’ah is present, then with sixty dirhams or six goats. On account of this subtle point, Imam Bukhari rahimahullah selected the aforementioned hadith. (Fath al-Bari: 3/399)

Hadith Commentary:
According to Imam Bukhari rahimahullah, it is permissible to give and take other types of wealth and possessions as zakat instead of gold and silver. He has established this by showing that in the mentioned hadith, giving one animal in exchange for another animal as zakat is proven, and it is also established that the zakat collector may take a more valuable she-camel as zakat, which is more than what is obligatory, and in return, give back dirhams and goats. So, what objection can there be to taking goods and the like? However, Imam Bukhari rahimahullah’s argument does not carry much weight, because if the value or price were to be considered in zakat, then specifying the ages of different animals would become pointless.

When the Lawgiver (sallallahu alayhi wa sallam) has specified the ages of the animals, it clearly means that it is necessary to give those specific animals, and paying their value instead is not correct.

In the mentioned hadith, an exceptional case was adopted out of necessity.

And Allah knows best.

1567. Commentary:
➊ The detailed explanation of the obligation of zakat also clarifies the status of Prophethood. As Allah the Exalted has said: “With clear proofs and written ordinances. And We have sent down to you the Reminder so that you may make clear to the people what has been sent down to them, and so that they may reflect.” ( an-Nahl:44) “This Reminder (the Book) We have sent down to you so that you may clearly explain to the people what has been sent down to them.”
➋ A reasonable portion of the Prophetic hadiths was recorded in writing during the era of Prophethood, in the lifetime of the Prophet sallallahu alayhi wa sallam. Among these are the aforementioned details of zakat. Therefore, those who deny the authority of hadith should reflect on this.
➌ When legal financial rights are demanded, it is obligatory to fulfill them. If the government is negligent in this obligation, then it is incumbent upon Muslims themselves to fulfill them.
➍ If more than the prescribed amount of zakat is demanded, one should courageously refuse, unless the circumstances are dire.
➎ Zakat is not obligatory on less than the prescribed nisab (minimum threshold). If the owner willingly offers it, it should be accepted, and it will be a source of reward for him. This is the fundamental difference between taxes and zakat/charity: a Muslim willingly fulfills religious obligations even in hardship, unlike taxes.
➏ The ages of the animals specified for zakat on camels must be exactly complete. For example, “bint makhad” is a she-camel that has completed one year and entered the second; “bint labun” is a she-camel that has completed two years and entered the third, and so on for the rest.
➐ In the zakat that is due, it is also permissible, as appropriate, to substitute animals or to give or take their value.
➑ Separating combined herds is as follows: for example, if two owners have a total of fifty goats in one herd, then one goat is due as zakat. But if, at the time of the zakat collector’s arrival, both separate their animals, then with twenty-five goats each, no zakat will be due. This trick is unlawful and forbidden. Similarly, showing separate herds as combined is also unlawful and forbidden. For example, on two herds of sixty goats each, two goats are due as zakat, but if they are counted as one herd of one hundred and twenty, then only one goat will be due. Thus, saving one goat in this way is forbidden.
➒ The emphasis on taking female animals in the zakat due is because they continue to reproduce, whereas males only provide the benefit of mating. That is why, if a “bint makhad” (one-year-old female) is due among camels but is not available, then an “ibn labun” (two-year-old male) is taken and nothing is returned.
➓ In zakat, the aim is to please Allah the Exalted, so it should be offered sincerely and from good-quality wealth. Offering or accepting weak, sick, or defective animals is unlawful. (11) Animals that are kept at home and do not graze in the wild are not subject to zakat in this manner; rather, if they are for trade, then zakat will be due on their total value or on the income derived from them. And Allah knows best. (12) If the wealth of two joint owners is taken together, then they should settle between themselves equally. For example, if there were two partners, each with sixty goats, and one goat was taken as zakat from the total, then obviously half a goat is due from each. So, the one from whose wealth the goat was taken should take the price of half a goat from his partner, and the other should pay him the price of half a goat. In this way, the zakat will be equally distributed between both.

(1) This document was dictated by the Messenger of Allah (sallallahu alayhi wa sallam) so that it could be sent to the government officials, but he did not get the opportunity. When Abu Bakr (radi Allahu anhu) became the caliph, he had copies of this document made and sent to all the officials. In any case, in this document Abu Bakr (radi Allahu anhu) has referenced the Messenger of Allah (sallallahu alayhi wa sallam), therefore this document is marfu‘, i.e., it is the statement of the Messenger of Allah (sallallahu alayhi wa sallam).

(2) “He should not give.” That is, he should not give excess zakat or should not give zakat at all, because an unjust ruler is, according to the Shari‘ah, dismissed.

(3) “One goat for every five.” That is, one goat for five camels, two for ten, three for fifteen, four for twenty, up to twenty-four.

(4) “Bint makhad” is a one-year-old she-camel that has entered its second year. “Bint labun” is one that is two years old and has entered its third year. “Hiqqah” is a three-year-old she-camel that has entered its fourth year. A she-camel of this age becomes capable of mating with a male, and is also suitable for riding. “Jadh‘ah” is a four-year-old she-camel that has entered its fifth year. It is noteworthy here that in the zakat of camels, only females, i.e., she-camels, will be taken because the value of females is higher, and they provide benefits of riding, meat, milk, and offspring, whereas males, i.e., male camels, only provide the benefits of riding and meat. Therefore, there is more benefit for the poor in she-camels. Thus, if a male must be taken, it should be one year older than the specified zakat animal so that the value is equal. Alternatively, the price of the original animal will be taken.

(5) When there are more than one hundred and twenty, i.e., when there are one hundred and twenty-one, then for every forty, one bint labun, and for every fifty, one hiqqah will be due, i.e., this number will be divided into portions of forty and fifty. For example: from 121 to 129, three portions of forty are made, so three bint labun will be due as zakat. From 130 to 139, there are two forties and one fifty, so two bint labun and one hiqqah will be due as zakat. In 140, there is one forty and two fifties, so one bint labun and two hiqqah will be due as zakat. It should also be remembered that in these cases, the zakat of the previous decade will continue up to the next decade, i.e., the zakat for 130 will continue up to 139, the zakat for 140 up to 149, and the zakat for 150 up to 159.

(6) “If camels of the specified age cannot be found.” In such a case, the price of the specified camel will be taken, or a camel of younger or older age will be taken, and by giving or taking something extra, the price will be made up, some examples of which have been mentioned, which is the original price. The Messenger of Allah (sallallahu alayhi wa sallam) has specified two goats or twenty dirhams as the price. To make up the mentioned deficiency, only two goats will be considered, and then whatever price those two goats amount to will be considered as the price.

(7) “One goat for every hundred.” Apparently, it seems that from 301 to 400, four goats, and from 401 to 500, five goats, but the majority of scholars have not taken this meaning. Rather, their view is that the fourth goat will be due only in four hundred goats. For less than this, only three goats will be due as zakat, i.e., from 201 to 399, only three goats will remain. And Allah knows best.

(8) “Old, one-eyed (defective animal).” In zakat, a sound and healthy animal will be taken, and in terms of fatness, a medium animal will be taken—neither very good nor very weak. In camels, the age is specified; in goats, a young goat will be taken.

(9) “Male.” That is, one kept for the goats, because it is valuable, and the owner would suffer a loss. Or because the female goat is more beneficial for the poor, as it produces offspring. Therefore, only a female will be taken in zakat, unless the collector of charity feels the need for a male and the owner is willing to give it.

(10) “Will not be combined.” If one person has fifty goats and another also has fifty, then each will have to give one goat as zakat. But if both show themselves as one owner and present the goats together, then only one goat will be due as zakat for the total of one hundred goats. To obtain this benefit, a person may use this trick, so it has been prohibited so that the tendency to evade zakat does not arise. Using such a trick to avoid an obligation is haram. Similarly, sometimes, by showing the combined goats as separate, making herds of thirty each, one can avoid zakat, but such tricks that make the haram halal or the halal haram, or in this way drop an obligation, are, according to the Shari‘ah, haram and a crime. Conversely, the zakat collector may also do this, so it is also prohibited for him. For example: two partners together have one hundred goats; the zakat collector, in order to collect more, separates these hundred goats, so he will get two goats as zakat, whereas if kept together, only one would be due. Or, for example, two people have 115 goats each, for which only one goat each is due as zakat; if the collector comes and combines both, he will get three goats, so it is not permissible for him to do so either. In short, the prohibition of combining or separating for fear of zakat applies both to the owner and to the zakat collector (‘amil).

(11) “Zakat from two joint owners.” If two people jointly own animals, regardless of their respective shares, the zakat due will have to be given in proportion to their ownership, provided the animals live in the same pen, have the same shepherd, and other expenses are shared. That is, if there is no apparent distinction between them, their zakat will be collected jointly.

(12) The issue of zakat on silver or currency has already been discussed under hadith: 2447.

For detailed discussions, see Fawaid Hadith: 2449.

Lexical Explanation:
«كَتَبَ لَهُ» This document was written and given to Anas radi Allahu anhu when he was appointed as the collector of zakat in Bahrain.
«هَذِهِ فَرِيضَةُ الصَّدقَةِ» This is the declaration of the obligation of zakat. The written document begins with these very words. In Sahih Bukhari, at the beginning of the document, «بِسم اللهِ الرَّحمٰنِ الرَّحِيم» is mentioned. See the referencing of this hadith.
«فَمَا دُونَهَا» Its meaning is less than twenty-four.
«اَلْغَنَم» Is used for both goats and sheep. Here, «الغنم» is a delayed subject, and its predicate is «في كُلِّ اْرَبَعِ وَّ عِشْرِينَ فَمَا دُونَهَا», which means that at this number and quantity, it is obligatory to give a goat or sheep as zakat.
«في كُلِّ خَمُسٍ» By "every five," camels are meant. When there are five camels, the threshold (nisab) for zakat begins, and for this number, «شَاةٌ» one goat or sheep must be given.
«بِنْتُ مَخَاضِ» Refers to a she-camel that has completed one year and entered the second year. «مخاص» refers to a she-camel that has reached the age where she is capable of becoming pregnant, even if she has not yet conceived. She is called (bint makhad) "daughter of a pregnant one" because her mother is among those that become pregnant, and the feminine restriction is for emphasis, to highlight that a male camel cannot fulfill the same function as a female.
«اِبْنُ لَبُونٟ» On the "lam" of « لبون» is a fatha. It refers to a camel that has completed two years and entered the third year.
«بِنْتُ لَبُونٟ» In age, this is equivalent to «ابن لبون», meaning a she-camel that has completed two years and entered the third year.
«حقَّةٌ» With a kasrah under the "ha" and a shaddah on the "qaf." It refers to a female camel that has completed three years and entered the fourth year. Its plural is «حقاف», and its masculine is «حِقَّ», with a kasrah under the "ha." It is called «حقه» because it means deserving and capable, as it has become suitable for riding, carrying loads, and also for mating with a male. For this reason, it is also called «طَرُرقهُ الْحَمَل». The meaning is that it has become capable such that if a male mates with her, it is possible, even if actual intercourse has not occurred, but she is certainly capable.
«جَذَعةٌ» With a fatha on both the "jim" and "dhal," refers to one that has reached four full years and entered the fifth.
«فَاِذَازَادَتْ» When the number of camels exceeds this.
«عَلٰي عِشْرِينَ وَمائَةٟ» Even if there is an increase of only one over one hundred and twenty.
«فَفِي كُلِّ اَرْبَعِينَ . . .» Then they will be divided into two groups or portions of forty and fifty. For example, if there is an increase of one in the mentioned number, we will divide this number into several parts. In one hundred and twenty-one, there will be three groups of forty, so in this case, three bint labun will be collected, and for the one extra, there is no zakat. And when they become one hundred and thirty, then one group of fifty and two of forty will be made, and in this case, for the fifty, a hiqqah, and for the two forties, two bint labun will be given. In this way, with every increase of ten, the division and change will continue. The letter of Umar radi Allahu anhu indicates that when the number of camels reaches one hundred and twenty-one, then three bint labun will be due as zakat until the number reaches one hundred and twenty-nine. The intent and implication of the statement is that fractions are not counted, and zakat is due upon the completion of tens, for example: ten, twenty, thirty, and so on. [ عون المعبود اور سبل السلام]
«إلَّا اَنْ يَّشاء رَبُّهَا» Except if the owner of the camels voluntarily wishes to give zakat as a supererogatory act from his side, then he may do so, but it is not obligatory upon him.
«في سائمنها» This is a substitute for «صَدَقْةِ الْغَنَم». Among goats, sa'imah refers to those whose lives depend on grazing in the wild and eat very little fodder at home. According to the majority, the condition of grazing in the wild is necessary. In their view, for zakat to be obligatory, it is a condition that the animals depend on grazing in the wild or similar places.
«إلٰي عِشَرِينَ وَمِائَةِ شَاةٟ شَاةٌ» For a number up to one hundred and twenty, there is only one goat. The first word «شَاةٟ » is genitive due to being the specification (tamyeez) of «مائة», and the second «شاةٌ» is nominative due to being a delayed subject, and its predicate is the first sentence «فِي صَدَفةِ الْغَنَم». In the word «شاة», both male and female, sheep and goats, are included, and the word «غنم» is synonymous with «شاة», i.e., «شاة» and «غنم» are both synonymous.
«فَاِذَا زَادَتْ عَلٰي عِشْرِينَ وَمِائَةٟ» When there is an increase over one hundred and twenty, even if only by one, then there are two goats. And when it exceeds two hundred and becomes three hundred, then three goats.
«فَاِذَا زَادَتْ عَلٰي ثَلٰثِ مِائَةٟ كُلِّ مِائَةٟ شَاةٌ» And when the number exceeds three hundred, then for every hundred, one goat will be collected as zakat. Apparently, this means that the fourth goat becomes obligatory when the number reaches four hundred; this is the view of the majority. Another opinion is that when there is even one more than three hundred, then four goats must be given for that number. The first view is preferable, and it is supported by the narration that Tirmidhi has transmitted from Ibn Umar radi Allahu anhuma as marfu‘: "When there is an increase of one over three hundred goats, then for every hundred goats, one goat is due. Until the number reaches a complete hundred, there is no zakat." [جامع الترمذي ، الزكاة حديث : 621]
«فَاِذَا كَانَتْ سَائِمَةُ الرَّجُل» When a person's goats that graze in the wild are less than forty, then not even one goat is due as zakat.
«نَاقِصَةٌ» Is accusative. «كانت» is its predicate.
«مِنْ اَّرْبَعينَ شَاةً شَاةَ وَاحِدَةٌ» Both shaah are accusative. The first word is the specification (tamyeez) of the number, and the second, due to the omission of a preposition, is in the accusative state called mansub binaa al-khafid, i.e., originally it was «بشاة واحدة». Or it is the object of «ناقصة». The meaning is that if a person has even one less than forty goats that graze in the wild, then there is no zakat on them, and if there is a deficiency of more than one, then in no case is zakat due.
«وَلَا يُجْمَعُ» Is in the passive voice. It will neither be combined nor separated.
«وَلَا يُفَرَّقُ» With a shaddah on the "ra," is in the passive voice.
«خَشْيَةَ الصَّدَقَةِ» Is the reason (maf‘ul lahu), thus accusative, i.e., for fear of having to give more or less zakat, one should not combine or separate. The fear of more zakat will be on the owner, and the fear of less zakat will be on the zakat collector. The prohibition applies equally to both parties. The case of combining separate ones is, for example: three people, each has forty goats. If kept separate, each must give one goat as zakat, so together they must give three goats. When the zakat collector arrives, they combine their goats, making the total one hundred and twenty, so they only have to give one goat. The case of separating combined ones is, for example: two people together own two hundred and one goats. Thus, both must give three goats as zakat because there is one more than two hundred. But when the zakat collector arrives, they separate their goats, so each is responsible for only one goat. In this hadith, owners are prohibited from using such tricks to avoid zakat. The prohibition for the zakat collector is, for example: two people are partners but have not mixed their wealth; each has one hundred and twenty or slightly less goats, so each must give one goat as zakat. But the zakat collector combines their goats, making the total more than two hundred, and thus collects three goats. The case of separating is, for example: one hundred and twenty goats are owned by three partners, and only one goat is due as zakat, but the zakat collector divides them into three parts and collects three goats, one for each forty. From this detail, it is clear that "khashyat al-sadaqah" (fear of zakat) can mean either fear of excess or fear of deficiency; both meanings are possible, and neither is preferred over the other. Both meanings can be combined.
«وَمَا كَانَ مِنْ خَلِيطَيْنِ» The meaning of «خليطين» is: «شيكين», and in it, «مِن» is explanatory, which is for clarifying the relative pronoun.
«اَلْخُلْطَةُ» That is, partnership is when the herder, pasture, male (ram), and watering place are the same.
«فَاِنَّهُمَا يَتَرَاجَعَانِ بَيْنَهُمَا بِالسَّوِيَّةِ» In «سوية», there is a shaddah on the "ya," meaning equality and parity, and "taraju‘" means that when the zakat collector collects the obligatory zakat from the combined wealth of both partners in the form of one goat (even though each is responsible for half a goat and the other half is on his partner), then the one who gives the zakat will collect half the price of the goat from his partner. In this way, the zakat due from both is paid, and neither will have any complaint of excess or deficiency. This is the equality meant by «بِالسْوِيْهِ», for example: two partners have a total of forty goats, each has twenty. Now, if one partner gives the goat for zakat, he will collect half the price from his partner.
«لَايُخْرُجُ» Is in the passive voice, meaning it will not be taken out.
«هَرِمَةٌ» With a kasrah under the "ha" and "ra." An old and so aged that its teeth have fallen out.
«وَلَاذَاتُ عَوَارِ» On the "ayn" of «عوار», both fatha and damma are permissible. It means defect. Another opinion is that with a fatha on the "ayn" of "awar," it means defect, and with a damma, it means one-eyed. It is better to read it with a fatha so that all defects and deficiencies are included.
«وَلَا تَيْسٌ» With a fatha on the "ta" and a sukun on the "ya." A billy goat reserved for mating with the goats.
«الَّا اَنْ يَّشَاءَ الْمُصَدَّقُ» On the "sad" of «مصدق», both shaddah and lightening are permissible. With shaddah, its root is mutasaddiq, from the form taf‘ul, meaning the one who gives zakat and charity (the owner). In this case, «استثنا» refers only to the word "thirty," i.e., the exception applies to all: the old, defective, and billy goat, meaning such animals should not be given in zakat unless the zakat collector sees greater benefit in taking them and considers it better for the needy.
«وَفِي الرَّقَةِ» In «رقة», there is a kasrah under the "ra" and the "qaf" is lightened; originally it was «وَرِق». «ورق» with a fatha on the "waw" and a kasrah under the "ra," refers to silver.
«رُبْعُ الْعُشْرِ» On the "ra" of «ربع» and the "ayn" of «عشر» is a damma, and both the "ha" and "sheen" are sakin. Or both can have a damma. "Rub‘" means a fourth part, "ushr" means a tenth part, and «ربع العشر» means a fortieth part. Two hundred dirhams are equal to fifty-two tolas and six mashas of silver, which today weighs approximately 618 grams and 182 milligrams.
«فَاِنْ لَّمْ تَكُنْ» And if there is no silver.
«اِلَّا تِسْعِينَ وَمِائَةِ» But there are one hundred and ninety dirhams, i.e., when two hundred dirhams are not complete, then there is no zakat on them. Ninety is mentioned only because before a hundred is completed, the last decade is ninety. And the calculation is that when the count exceeds units, then «عقود» is used for counting. And «عقود» refers to tens, hundreds, and thousands.
«فَاِنَّهَا تُقْبُلُ مِنْهُ الَحِقَّةُ» In place of a jaz‘ah, a hiqqah will be accepted.
«وَيَجْعَلُ» The owner will add.
«مَعَهَا شَاتَيْ» With it, two goats, to compensate for the deficiency, because a hiqqah is smaller than a jaz‘ah.
«اِنِ اسْتَيْسَرَتَا لَهُ» Provided that two goats are present among his livestock.
«اَوْ عِشْرِينَ دِرٰهمًا» Twenty dirhams. «اَوْ» Here is for giving information, i.e., there is a choice to give either this or that.
«وَيُعٰطِيبه الْمُصَدَّقُ» With lightening on the "sad" and a shaddah on the "dal." The zakat and charity collector, the government official and representative.

Benefits and Issues:
➊ In this hadith, the threshold (nisab) for zakat on livestock and silver is mentioned, as well as the method of collecting zakat, the ages of the animals to be collected as zakat, and the arrangement for collecting zakat.
➋ This hadith also commands that neither should the owner try to deceive, nor should the government official be deceived.
➌ Zakat is not due on every kind of livestock, but only on those that graze in the wild.