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https://aliftafatwas.wordpress.com/2013/04/17/is-zakaah-due-on-these-animals-and-birds-camels-sheep-cows-and-different-types-of-birds-on-our-farm-that-we-raise-for-personal-use-not-for-sale/
Is Zakaah due on these animals and birds that are not for sale?