Is Zakat obligatory on a flock of sheep (around 100 head) reared for commercial purposes, where the ewes are not sold, but their offspring are sold after being fattened to achieve profit? And does the ruling differ if the female offspring are kept and only the males are sold?

If the mothers are fed for most of the year, then the offspring are not subject to Zakat (definition). If they are sold, their price is considered newly acquired wealth, and a new Zakat year begins from the day it is received. Zakat is due on it if it reaches the Nisaab (minimum threshold) and a year has passed on it. The intention to fatten them for trade does not affect this, because tradable goods require ownership through exchange or by the owner's action. This ruling applies to both males and females.

However, if the mothers are grazing animals, then Zakat is obligatory on the mothers (for example: one sheep for every 100 sheep). If they give birth during the year, the offspring follow the mothers in the Zakat year and are included with them when the mothers' year is complete. They are added to the number and counted within the Nisaab. If the offspring are sold before the completion of the original year, no Zakat is due on them as livestock, but Zakat is due on their price if a year has passed on it as newly acquired wealth.