The World Federation One Stop Fiqh

Ruling 1939

If a person who must pay zakat on cows, sheep, and camels pays it from other wealth that he owns, he must pay zakat on the animals every year as long as their number does not fall below the niṣāb. And if he pays in the animals themselves and their number falls below the first niṣāb, then zakat is not obligatory on him. For example, if someone who owns forty sheep pays zakat on them from his other wealth, then as long as the number of sheep does not fall below forty, he must give one sheep every year; and if he pays from the sheep, then zakat is not obligatory on him until the number of sheep reaches forty.