Alms Tax: Counting Different Breeds as One Species
Practical Laws of Islam as per the teachings of Ayatullah Sistani
Ruling 1931
In matters of zakat, cows and buffaloes are counted as one species, and Arabian and non-Arabian camels are counted as one species. Similarly, goats, ewes, and year-old lambs are not considered differently for the purposes of zakat.
-Ayatullah Sistani, Practical Laws of Islam, Alms Tax (Zakat)


