وَالضَّأْنُ وَالْمَعْزُ سَوَاءٌ.
Translation: Sheep and goats are treated alike for this zakat category.
Da’n denotes wool-bearing sheep; ma‘z denotes goats. For zakat thresholds and combined headcount, they are one category under ghanam.
Thus 25 sheep plus 15 goats make 40 qualifying animals; neither subgroup separately has to reach forty. Selection of the animal given in payment can still depend on the majority type and age.