Explanation

Sheep grazing fed free in pastures are exempted from Zakat according to the Zakat and Usher Ordinance 

'assets' , means assets liable to Zakat as provided in this Ordinance

There are eleven types of assets liable to Zakat "detailed in 1st schedule of Zakat & Ushr Ordinance 1980"

There are four categories of people that do not pay the Zakat.

These are the poor, the indigent, the debt-ridden, and the unfree.