Dear respected Shaykh, assalamu alaikum wa rahmatullahi wa barakatuh. I have some goats whose number exceeds hundred. I feed them throughout the year. I rear these sheep with a view to, firstly, trade in them and benefit financially. Secondly, I rear them as a hobby. I rear productive goats (the mothers) and sell their produce (the small goats). The cost for feeding the goats is covered by the proceeds from the sale of the small goats. The productive goats are not for sale, but if I get a good price for them I sell them. I want information on how to pay the Zakat for the goats in this condition. Is the cost of feeding the goats deducted from the Zakatable amount, or should Zakat be paid on the total amount? May Allah reward you. زكاة الأغنام التي ليست للتجارة

Praise be to Allah, and may Allah’s peace and blessings be upon the Messenger of Allah, his family and his companions. Wa alaikum assalam wa rahmatullahi wa barakatuh. As to what follows: In response to your question, we say:   There is no Zakat on these goats because you feed them. However, Zakat is due on the goats that you sell because they are trade goods, and Zakat is due on their value according to the majority of the scholars. If a year passes, you must calculate the value of the goats that are for sale, and give 2.5% from it in Zakat.  You should not deduct the cost of feeding the goats from the Zakat. There is no Zakat due on the mothers of the goats that you sometimes sell because they are not regarded as trade goods if you sell them in the manner that you have described.