Zakah on sheep: when it is due and how much

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.

Sayyiduna Ali (may Allah be pleased with him) said: On forty goats the zakah is one goat, up to one hundred and twenty; if they exceed that, there are two goats, up to two hundred; then if they exceed two hundred, there are three goats, up to three hundred; then if the goats become (even) more than that, one goat is due on every hundred.

Ibrahim said: On forty goats the zakah is one goat, up to one hundred and twenty (it remains one goat); then when the goats exceed one hundred and twenty, there are two goats, up to two hundred; and when they exceed two hundred by one goat, there are three goats, up to three hundred; after that, there is one goat on every hundred.

Ibrahim said: Up to four hundred (it is the same); then if they exceed four hundred by one goat, then (the same applies) up to five hundred; then the zakah will be according to this proportion.

Al-Hasan said: On forty goats the zakah is one goat, up to one hundred and twenty; then when the goats exceed one hundred and twenty, there are two goats, up to two hundred; then when they exceed two hundred, there are three goats, until they reach three hundred.

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.

And Sayyiduna Abdullah (bin Mas'ud) (may Allah be pleased with him) said the same as the statement of Sayyiduna Ali (may Allah be pleased with him) up to three hundred. Then Abdullah said: When they exceed three hundred by one, there are four goats, up to four hundred; then (the zakah is) according to this proportion.

Muhammad (bin Salim) said: Amir (al-Sha'bi) informed us that Sayyiduna Ali and Sayyiduna Abdullah (may Allah be pleased with them both) said: Separate livestock is not to be combined, and combined livestock is not to be separated.

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.