وَلَيْسَ فِي الْعَوَامِلِ وَالْحَوَامِلِ وَالْعُلُوفَةِ زَكَاةٌ.
Translation: No (special livestock) zakat is due on working, load-bearing or stall-fed animals.
A headcount alone does not establish the special livestock levy; an animal’s use and maintenance matter. ‘Awamil are working animals, hawamil here denotes load-bearing animals, and ‘alufah refers to animals fed by their owner rather than maintained as qualifying grazers.
These are not charged the special grazing-livestock zakat. If instead kept as sale inventory, separate trade-asset rules apply.