The Zakah due on less than twenty five camels is one sheep per each five thereof that is equal regarding high, medium or low quality to camels. The word sheep here includes male and female sheep and female goats only. Therefore, due on each five camels is one Jadh`ah (a six-month-old sheep) or one Thaniyyah (a one-year-old goat) provided that they are equal in quality to camels and that goats are of equal value to sheep. However, if they are not of equal value, (Part No. 8; Page No. 13) the average is to be taken into consideration. Moreover, it is permissible to pay Zakah in cash as an alternative for sheep in case it is unfeasible to pay Zakah in kind. Actually, this is easier for both parties, i.e., Zakah payers and recipients, and causes no disadvantage to the poor.