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Zakat
On how many goats is zakat obligatory?
Explanation and memory cue
According to Islamic jurisprudence, zakat on goats (which are treated the same as sheep) becomes obligatory when a person owns at least 40 goats. If the number of goats is less than 40, no zakat is due unless given voluntarily. At 40 goats, one goat is payable as zakat. This is supported by multiple authoritative Islamic sources and scholarly consensus. Therefore, the correct answer is option B: 40 goats.