until they amount to forty in number. He must then give one for one hundred and twenty, and two for the next eighty, and then one for every hundred afterwards. For camels the following is the rate:—from 5 to 24, one sheep or goat; from 25 to 35, one yearling female (bint-i-mukház) camel; from 36 to 45, one two-year old female (bint-i-labún) camel; from 46 to 60, one three-year old female (hiqqah) camel; from 61 to 75, one four-year old female (jazʾah) camel; from 76 to 90, two two-year old female camels; from 91 to 120, two three-year old female camels; and from 121 and upwards, either a two-year old female camel for every forty, or a three-year old female camel for every fifty.
For cows or bulls:—If 30 cows, a one-year old female calf; if 40, a two-year old female calf, and so on, a one-year old female calf for every 10.
Alms for buffaloes are the same as for sheep.
For horses, either the same rate as for camels, or two rupees eight annas for every horse whose value exceeds one hundred rupees. Animals used for riding, and beasts of burden, are exempt.
