Muwatta Imam Malik (Riwayat Yahya)

Hazrat Sufyan bin Abdullah was sent by Sayyiduna Umar bin Khattab (may Allah be pleased with him) as a collector (i.e., one who collects zakat), so he used to count the kids among the goats as well. The people said: You include the kids in the count but you do not take the kid. So when he came to Sayyiduna Umar bin Khattab (may Allah be pleased with him), he mentioned this matter to him. Sayyiduna Umar (may Allah be pleased with him) said: Yes, we count the kids, even the kid whom the shepherd carries and walks with, but we do not take it, nor do we take the fat goat which is fattened for eating.

And not the goat that is nursing its kid, nor the pregnant one, nor the male, and we take a goat of one or two years that is average—not a kid, nor old, nor very excellent.

Imam Malik, may Allah have mercy on him, said: If a person has goats less than the nisab, and one day before the collector comes, those goats give birth and the nisab is completed, then zakat will be obligatory on him, because the offspring are included among the goats. And this issue is contrary to the issue where a person has goats less than the nisab, then due to purchase, inheritance, or gift, more goats come to him. A similar example is that a person has some goods whose value is less than the nisab, then he sells them with such a profit that it reaches the nisab, so zakat will be obligatory on the profit along with the principal. And if the profit comes to him as a gift or inheritance, then zakat will not be obligatory until a year passes over it or by the force of inheritance.

Imam Malik, may Allah have mercy on him, said: One hundred baby goats are included among the goats, just as the profit of wealth is included in that wealth.