The author of this book -may Allah سبحانه وتعالى have mercy on him, commented: The stages of a camel's growth are as follows: From birth until it completes its first year, it is called a hawar. When it enters its second year, it is called a bint makhad (son of a pregnant camel), as its mother is likely pregnant again. When it enters its third year, it is called a bint labun (son of a milking camel) because its mother is now lactating. When it enters its fourth year, the male is called a hiqq and the female a hiqqah, as they are now eligible to bear burdens. Upon entering the fifth year, it is called a jadha’. In the sixth year, it is called a thani, as it sheds its front teeth. In the seventh year, it sheds its next set of teeth and is called a rabaa’. In the eighth year, it sheds the teeth following the rabaa and is called a sadis. In the ninth year, it sheds its canine teeth and is called a bazil. Upon entering its tenth year, it is called a mukhlif, and it has no further specific name beyond this. The stages of camels from which Zakat is taken range from the bint makhad to the jadha’. Working camels (ibila al-awaamil) are exempt from Zakat; only freely grazing camels are liable. For freely grazing Bactrian camels, the rules are the same as for Arabian camels. As for cows, there is no Zakat until the number reaches thirty. When there are thirty cows, one yearling bull (tabi’ hawli) is due. There is no Zakat on fewer than thirty cows. When the number reaches forty cows, a two-year-old cow (musinnah) is due, up to sixty cows. When there are sixty cows, two yearling bulls (tabi’an) are due, up to seventy cows. When there are seventy cows, one yearling bull and one two-year-old cow are due, up to eighty cows. When there are eighty cows, two two-year-old cows (musintan) are due, up to ninety cows. When there are ninety cows, three yearling bulls are due. If the number of cows increases significantly, this system is replaced. For every thirty cows, a yearling bull (tabi’) is due, and for every forty cows, a two-year-old cow (musinnah) is due. No Zakat is due on working cattle (baqar al-awaamil). Zakat is obligatory only on freely grazing cattle. Additionally, no Zakat is due on wealth until it has remained in the owner’s possession for a full year. When the year is complete, Zakat becomes obligatory.