How is zakat paid on male and female sheep and their offspring?

Zakat is obligatory on sheep when they reach forty sheep, with complete ownership and the passing of a full year (hawl). One sheep, of average age (one year old), must be given for every forty sheep. If the number of sheep is less than forty, no zakat is due on them. It is important to note that, according to the majority of scholars, zakat is not obligatory on sheep that are fed (not left to pasture), whereas zakat is obligatory on pasturing sheep (sa'imah) under detailed conditions.