2. Muhammad ibn ’Isma‘il has narrated from al-Fadl ibn Shadhan and Ali ibn Ibrahim has narrated from his father from all from Ibn Abi ‘Umayr from ‘Abd al- Rahman ibn al-Hajjaj who has said the following:

“Abu ‘Abd Allah , has said, ‘Zakat is not due on what is fed at home (as opposed to grazing) or that which feeds others and that which is kept for its milk or ram kept for breeding.’”