If he is liable for the zakah of bint makhad and does not possess it, a ibn labun will be accepted from him without any additional things. If he has only four camels, he is not supposed to pay anything unless he wants to. These are the rules concerning zakah on camels which were applied by Caliph Abu Bakr as-Siddiq, and none of the companions differed with him in this matter. Then, after his death, Abu Bakr dispatched them and applied them, a practice which Caliph 'Umar also followed and wanted others to follow, as indicated in his will. Zakah on Cattle Cattle are subject to zakah provided they are a freely grazing herd and number thirty at the completion of the hawl.
Sheep are subject to zakah when their number reaches forty.
When the herd counts forty freely grazing heads at the end of the year, its zakah is one sheep. This is applicable until the number reaches 120, at which point, up until 200, the zakah is two sheep. From 201 to 300, their zakah is three sheep. When the number is above 300, one additional sheep is added for each increment of one hundred. It is permissible, say scholars without exception, to levy rams as a form of zakah if all of the nisab of sheep are male.