What is the zakat on sheep that are raised and sold, and are fed food and do not graze from the land, and some of which have not yet completed a full year?

Zakat is not obligatory on sheep designated for fattening and sale. Rather, it becomes obligatory on their value at the end of the year, similar to trade goods. Each head is valued at its market price, and its value is added to one's wealth. Zakat is then paid on the total if it reaches the nisab (threshold) and a full year has passed on the money used to purchase the sheep. The nisab for banknotes is equivalent to 85 grams of gold or 595 grams of silver, and the obligatory amount to be paid is one-quarter of one-tenth (2.5%).