لَيْسَ فِي أَقَلَّ مِنْ أَرْبَعِينَ شَاةً صَدَقَةٌ.
Translation: No livestock zakat is due on fewer than forty sheep or goats.
The sheep-and-goat livestock threshold begins at 40. A flock of 39 or fewer does not trigger zakat under this particular livestock assessment. Zakat on trade inventory, if relevant, is a separate category.
The number 40 applies to the combined qualifying flock; sheep and goats do not require two separate sets of forty.
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Zakat on Sheep and Goats: Brackets, Liability, and Discharge
لَيْسَ فِي أَقَلَّ مِنْ أَرْبَعِينَ شَاةً صَدَقَةٌ.
Translation: No livestock zakat is due on fewer than forty sheep or goats.
The sheep-and-goat livestock threshold begins at 40. A flock of 39 or fewer does not trigger zakat under this particular livestock assessment. Zakat on trade inventory, if relevant, is a separate category.
The number 40 applies to the combined qualifying flock; sheep and goats do not require two separate sets of forty.