Bulls and buffaloes
fall under the category of cattle. The nisâb for both is also the same. If the
nisâb of cattle can be completed by adding both together, then both will have to
be added and zakât given accordingly. For example, if there are 20 bulls and 10
buffaloes, both will be added together thereby completing the nisâb of 30.
However, when paying the zakât, the animal that is more in number will have to
be given. In other words, if there are more bulls, then bulls will have to be
given. If there are more buffaloes, buffaloes will have to be given as zakât.
But if the buffaloes and bulls are equal in number, then the cheap animal of the
category which is regarded as more valuable should be given or the expensive
animal of the category which is regarded as less valuable should be given. The
following table may be consulted for zakât on cattle: