Alms Tax: Buying or Renting Pastureland
Practical Laws of Islam as per the teachings of Ayatullah Sistani
Ruling 1924
If a person buys or rents for his camels, cows, and sheep pastureland which has not been cultivated by anyone, the obligatory precaution is that zakat must be given. If he pays tax for grazing his animals there, he must give zakat.
-Ayatullah Sistani, Practical Laws of Islam, Alms Tax (Zakat)


