Musannaf Ibn Abi Shaybah 10245 — Sheep exceeding 300: is anything due

Salim reports from his father (Sayyiduna Ibn Umar, may Allah be pleased with them both) that the Prophet (peace and blessings be upon him) wrote down the rulings of zakah and placed them with his sword, or (the narrator is in doubt) with his will, and he did not bring it out to the collectors until he (peace and blessings be upon him) departed from this transient world. Then Sayyiduna Abu Bakr al-Siddiq (may Allah be pleased with him) acted upon it until his death, then Sayyiduna Umar (may Allah be pleased with him) acted upon it. Regarding the zakah of goats, it was written in it: On three hundred goats the zakah is three goats, and if the goats exceed that, one goat will be paid on every hundred goats. Nothing is due on fewer than a hundred.