Fiqh-us-Sunnah Volume 3, Zakaat and Fasting, Fiqh 3.041B.

Definition of Awqas: Awqas is a plural form of waqs. A waqs is any amount or number that lies between the regulation of the lower ordinance and that of a higher one. Scholars agree that such a waqs is exempt from zakah. It has been confirmed in the sayings of the Prophet, upon whom be peace, concerning the sadaqah of camels that he said: “When the number of camels reaches twenty-five, a young she-camel one year old and already starting the second (ibn makhad); when they reach thirty-six to forty-five, then the zakah due on them is a young she-camel two years old and already starting the third (bint labun).” Concerning the sadaqah of cattle, he said: “When cattle number between thirty and forty, the zakah is a young calf of one year old (tabi’) or a bull or cow of one year and already starting the second (jazh’ or jazh’ah); when they reach forty, a young cow of two years old and already starting the third (rnusinnah).” Concerning sadaqah on sheep, he said: “When the number of freely grazing sheep is between forty-two and 120, their zakah is one ewe.” Thus, what lies between twenty-five and thirty-six camels is considered waqs – that is, there is no zakah on them. Likewise, what lies between thirty and forty cattle is considered waqs. This is also applies to sheep.