وعن علي رضي الله عنه قال : ليس في البقر العوامل صدقة . رواه أبو داود والدارقطني ، والراجح وقفه أيضا.
Ali (RAA) narrated that, ‘There is no Zakah to be paid on working cattle.’ Related by Abu Dawud and Ad-Daraqutni.
Explanation & Benefits
Shaykh Safi ur-Rahman Mubarakpuri
Lexical Explanation:
«اَلْبَقَرِ الْعَوَامِلِ» is the plural of «عوامل» and «عاملة». “Aamilah” refers to those animals that are used for plowing fields, threshing, drawing water from wells, pulling heavy loads, and fulfilling other such necessary tasks.
Benefit:
Our esteemed researcher has declared the mentioned narration weak in terms of its chain of transmission, whereas other scholars have deemed it authentic based on supporting evidences. Shaykh al-Albani rahimahullah has discussed this at length, from which it becomes clear that the mentioned narration is valid as proof. For details, see: [صحيح سنن ابي داود مفصل ، رقم : 1404]
Therefore, there is no zakat on residential houses, household items, and the buildings and machinery of factories. If zakat were obligatory on these as well, it would lead to great difficulties, because sometimes, even after investing millions in factories and machinery, there is no profit for several years. In such a case, if the factory owner were required to pay annual zakat on the millions invested in the business, one can imagine the hardship this would cause. For this reason, Islam has exempted buildings, tools and equipment, and machinery from zakat. However, zakat will be due on the profits earned through them, and that too only when, after fulfilling his needs, whatever remains from the profit stays with him for a year and its amount reaches the nisab (minimum threshold). If even one of these conditions is not met, zakat will not be obligatory on it. «والله اعلم»
From this hadith, it is understood that animals used for productive work—that is, those used as tools and means—are not subject to zakat. Similarly, the machinery of factories from which production is obtained is also not subject to zakat, because they too are tools and means of production.
Source: Bulugh al-Maram: Commentary by Safiur Rahman Mubarakpuri, Page: 490
Shaykh Umar Farooq Saeedi
1572. Commentary:
➊ In the most authentic ahadith regarding the zakat of camels, it is narrated that up to twenty-four, there are four goats. When they reach twenty-five, then among them is one "bint makhad" (a one-year-old female camel).
➋ The details of zakat on cows are as follows: from thirty to thirty-nine, a one-year-old "calf"—note that the word "tabi‘" (calf) is used for both male and female. At forty, a two-year-old; up to fifty-nine. From sixty to sixty-nine, two one-year-old calves. When they reach seventy, one-year-old and one two-year-old, up to seventy-nine. In eighty cows, two-year-olds, up to eighty-nine. In ninety cows, three one-year-old calves, up to ninety-nine. And in one hundred cows, two one-year-olds and one two-year-old animal must be given. [علی ھذا القیاس) خیال رہے کہ بھینسیں بھی گایوں کے حکم میں ہیں۔ امام ابن المنذر نےاس پر اجماع لکھا ہے۔ دیکھیے [فتاوی ابن تیمیة :25/37]
➌ There is no zakat on animals used for plowing, drawing water, pulling carts, or those kept for milk. However, zakat is due on their income.
➍ From rain-fed and flood-irrigated lands, one-tenth is due, while from lands irrigated by canals, wells, tube wells, etc., one-twentieth is due—provided the total produce reaches five wasq. (In the Indian subcontinent, this measure is said to be approximately equal to twenty maunds of grain.)
Source: Sunan Abu Dawood – Commentary by Shaykh Umar Farooq Saeedi, Page: 1572
Shaykh Muhammad Ibrahim bin Basheer
Benefit◄ From this hadith, it is understood that horses kept for personal use, as well as slaves kept for service, are not obligatory upon one to pay zakah for them. However, if a person engages in the buying and selling of horses or slaves as a business, then he must estimate their value and pay zakah on them just like any other trade goods. Umar ibn Abd al-Aziz rahimahullah also issued orders to collect zakah from traders on their trade goods. (Muwatta Imam Malik: 1/235, and its chain is hasan)
Source: Musnad al-Humaydi: Commentary by Muhammad Ibrahim bin Bashir, Page: 54