CATTLE. Arabic An`am. They are said in the Qur’an to be the gift of God. Surah xl. 79, “God it is who hath made for you cattle that ye may ride on some and eat others.”
Cattle kept for the purpose of labour, such as carrying burthens, drawing ploughs, &c., are not subject to zakat, neither is there zakat on cattle who are left to forage for one half year or more. (Hidayah, i. 18)
Al-An`am is the title of the sixth Surah of the Qur’an.
Based on Hughes, Dictionary of Islam