Those who said: if the sheep are fewer than 40, nothing is due on them

Sayyiduna Ibn Umar (may Allah be pleased with them both) said: Whenever Sayyiduna Umar (may Allah be pleased with him) dispatched a zakah collector, he would also send a written document with him (containing the rulings of zakah), in which it was written: There is no zakah on fewer than forty goats.

Sayyiduna Ali (may Allah be pleased with him) said: When you have only thirty-nine goats, there is no zakah on them.

It is narrated from Amr bin Shu'ayb that the Prophet (peace and blessings be upon him) said: "There is no zakah on fewer than forty goats."

Yahya bin Sa'id said: When Umar bin Abd al-Aziz sent out the zakah collectors, he had a document (in which the rulings of zakah were written) which he would give them (and in it was written): There is no zakah on goats until they reach forty.

Imam al-Zuhri said: There is no zakah on fewer than forty goats.