If the number of cattle is 40 or above, then a sheep should be given, and if the number reaches 120 then 2 sheep should be given, and if it reaches 201 then 3 sheep should be given, and if it reaches 301 then 4 sheep, for every hundred cattle, a sheep should be given. The onyx of lamb should be taken (that is one year old or six months, according to different opinions) and the fold is taken for the goat which is one year old.
It is allowed to give zakat of the sheep by giving sheep, or giving their worth in money.