Musannaf Ibn Abi Shaybah

Hazrat Ibn Umar (may Allah be pleased with them both) narrates that the Noble Prophet (peace and blessings be upon him) wrote down the rulings of Zakat and kept them with his sword, and he did not bring them out for the collectors of Zakat until he departed from this world to the Hereafter. After him, Siddiq Akbar (Abu Bakr) acted upon them until he too migrated from this world, and after him, Hazrat Umar also acted upon them. In it was written regarding the Zakat of goats that for forty goats, one goat is due as Zakat up to one hundred and twenty goats. Then, if they exceed one hundred and twenty, two goats are due up to two hundred. Then, if they exceed two hundred, up to three hundred, three goats are due. Then, if there is one goat more than this, for every hundred goats, one goat is due, and there is nothing (extra) for the intermediate number until it reaches another hundred. And the combined (herd) will not be separated, nor will the separated be combined, and if there are two partners, they will later settle equally with each other.