وَقَالَ مَالِك فِي الْإِبِلِ النَّوَاضِحِ وَالْبَقَرِ السَّوَانِي وَبَقَرِ الْحَرْثِ : إِنِّي أَرَى أَنْ يُؤْخَذَ مِنْ ذَلِكَ كُلِّهِ إِذَا وَجَبَتْ فِيهِ الصَّدَقَةُ
Imam Malik, may Allah have mercy on him, said: Camels that draw water, or oxen that pull the yoke or plough the field—if they reach the amount of nisab, then zakat is obligatory on them.