Musannaf Ibn Abi Shaybah 10229 — Zakah on sheep: when it is due

Sayyiduna Ibn Umar (may Allah be pleased with them both) said: The Prophet (peace and blessings be upon him) wrote the rulings of zakah and kept them with his sword, or (the narrator) said: with his will, and he did not bring it out to the zakah collectors until he departed from this transient world to the abode of permanence. After him (peace and blessings be upon him), Sayyiduna Abu Bakr al-Siddiq (may Allah be pleased with him) acted upon it until he departed from this transient world, and after him Sayyiduna Umar (may Allah be pleased with him) acted upon it. Regarding the zakah of goats, it was written in it: On forty goats the zakah is one goat, up to one hundred and twenty; then if they exceed one hundred and twenty, there are two goats, up to two hundred; then if they exceed two hundred, there are three goats, up to three hundred; then if they exceed that by one goat, there is one goat on every hundred goats, and then there is nothing (on the number in between) until it reaches another hundred. Combined livestock is not to be separated, and separate livestock is not to be combined; and if there are two partners, they will later settle with each other equally.