وَقَالَ يَحْيَى : قَالَ مَالِك فِي الرَّجُلِ يَكُونُ لَهُ الضَّأْنُ وَالْمَعْزُ : أَنَّهَا تُجْمَعُ عَلَيْهِ فِي الصَّدَقَةِ فَإِنْ كَانَ فِيهَا مَا تَجِبُ فِيهِ الصَّدَقَةُ صُدِّقَتْ ، وَقَالَ : إِنَّمَا هِيَ غَنَمٌ كُلُّهَا وَفِي كِتَابِ عُمَرَ بْنِ الْخَطَّابِ وَفِي سَائِمَةِ الْغَنَمِ إِذَا بَلَغَتْ أَرْبَعِينَ شَاةً شَاةٌ
Imam Malik, may Allah have mercy on him, said: If a person has both sheep and goats, then all will be counted together; if it reaches the required nisab, zakat will be obligatory, because sheep are included in the count of goats. And it is mentioned in the book of Sayyiduna Umar ibn al-Khattab, may Allah be pleased with him: For grazing goats, one goat is due for every forty.