Musannaf Ibn Abi Shaybah 10237 — Zakah on sheep: when it is due

Al-Zuhri said: From forty up to one hundred and twenty goats the zakah is one goat; then when they exceed one hundred and twenty, there are two goats on them, up to two hundred; then if they exceed two hundred, there are three goats up to three hundred; and if the goats become even more than that, the zakah is one goat on every hundred, and (the reckoning by) forty is dropped.