How is the zakat calculated for cattle owned by a group of partners if they share the same herdsman, fodder, and pen?

If grazing cows reach the nisab (definition) (taxable amount), which is 30 cows, zakat (definition) becomes obligatory on them. The zakat payable is a tabi' (a one-year-old calf) for every 30 cows, and a musinnah (a two-year-old calf) for every 40 cows. This continues thereafter: for every 30 cows, a tabi' is due, and for every 40 cows, a musinnah is due.

Partnership (khultah) in grazing livestock makes the two commingled wealths as one for zakat purposes. This is conditional on both partners being subject to zakat, their wealths being commingled for the entire year (hawl), and their grazing grounds, resting places, milking, and breeding bull being shared. If these conditions are met, the commingled wealths are subject to zakat as a single unit, and the partners then settle among themselves after zakat is paid, according to each one's share.

However, if these grazing cows are intended for trade, partnership does not affect them. Each individual pays zakat on their share by valuing it and paying one-quarter of one-tenth (2.5%) of its value once the nisab is reached.