Two partners who work with their joint wealth

Tawus said: When two partners work in their wealth, their wealth is not combined for zakah.

Ibn Jurayj said: I informed Ata of what Tawus had said, and he said: I too consider it correct.

Imam al-Zuhri said: When one man has twenty goats and another man also has twenty goats, and both have one shepherd who takes them out together and brings them back together, then zakah is due on them. (Zakah is due on the combined total of both.)