Musannaf Ibn Abi Shaybah

Hazrat Ali (may Allah be pleased with him) said that there is no Zakat on cows used for farming and other work.

Hazrat Tawoos states that Hazrat Mu'adh did not collect zakat on cows used for farming and other work.

Hazrat Mujahid and Ibrahim state that there is no Zakat on cows used for farming and other work.

It is narrated from Umar bin Abdul Aziz that there is no Zakat on cows used for farming and other work.

Hazrat Saeed bin Jubair says that there is no zakat on camels used for carrying loads and cows used for plowing.

Hazrat Tawus says that there is no zakat on cows used for plowing unless they are saimah. And the same ruling applies to camels.

Shahr ibn Busr states that there is no Zakat on cows used for agriculture.

Hazrat Sha'bi says that there is no zakat on cows used for agriculture.

Hazrat Dhahak says that there is no zakat on oxen used for plowing, and likewise, there is no zakat on an ox used for drawing water or that is used in the path of Allah for jihad.

Hazrat Jabir says that there is no Zakat on animals used for ploughing.

Hazrat Ibn Jurayj says that I asked Hazrat Ata: Is there zakat on animals that carry loads and plough the fields? He replied, no. Hazrat Amr bin Dinar says that we have also heard the same.