Musannaf Ibn Abi Shaybah 10234 — Zakah on sheep: when it is due

Sayyiduna Ali (may Allah be pleased with him) said: From forty up to one hundred and twenty goats the zakah is one goat; when 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 when they exceed three hundred, there is one goat on every hundred.