Newborn lambs being counted against the owner of the sheep

Yunus and al-Hasan said: A lamb is not to be counted, nor is it to be taken in zakah.

The same is also reported from al-Hasan (through Yunus); they both (Ibrahim and al-Hasan) said: The young lamb (sakhlah) is counted, but it is not taken in zakah.

Ibn Jurayj said: I asked Ata: Are the little ones, the offspring of the sheep, to be counted as well (when zakah is collected)? He said: Yes.

Imam al-Zuhri said: The young of the goats will be counted from the time its mother gives birth to it.

Bishr bin Asim narrates from his father that Sayyiduna Umar (may Allah be pleased with him) entrusted his father (Sayyiduna Sufyan (may Allah be pleased with him)) with collecting zakah in Ta'if and its districts. He counted their goats together with the young ones. The people said to him: If you are counting this young one when collecting zakah, then take this young one in zakah as well. He held back from them until he met Sayyiduna Umar, and he related the whole matter to Sayyiduna Umar. He said: When counting their goats, count the young ones along with them, even if (it is so small that) the shepherd brings it carrying it on his hands. And tell them that the ewe raising her newborn (rubba), the pregnant ewe, the goat fattened for slaughter, and the stud male of the flock are left for you (that is, these will not be taken in zakah). But the young female goat on which a year has not yet passed will be taken, and likewise the eight-month-old young goat (jadh'ah), and the goat in which two of its four front teeth have appeared (thaniyyah). By doing this, there will be justice and fairness between the best property and the young property.

It is narrated from al-Hasan bin Muslim that the Prophet (peace and blessings be upon him) sent Sayyiduna Sufyan bin Abdullah (may Allah be pleased with him) to collect zakah and said to him: Take the animal that is between the very young animal and the old animal (the one of middle age).