Nafi' (may Allah have mercy on him) said that he read the document of Umar bin al-Khattab (may Allah be pleased with him), in which it was written: "There is no zakah on fewer than five camels. When they become five, up to nine there is one goat. When they become ten, up to fourteen there are two goats. When they become fifteen, up to nineteen there are three goats. When they become twenty, up to twenty-four there are four goats. When their number becomes twenty-five, up to thirty-five there is a bint makhad. When they exceed that, up to forty-five there is a bint labun. When they exceed that, up to sixty there is a hiqqah. When they exceed that, up to seventy-five there is a jadha'ah. When they exceed that, up to ninety there are two bint labun. When they exceed even that, up to one hundred and twenty there are two hiqqahs. Then if they exceed that, on every fifty a hiqqah and on every forty a bint labun. There is no zakah on fewer than forty sheep. When they become forty, up to one hundred and twenty there is one sheep. When they exceed that, up to two hundred there are two sheep. When they exceed two hundred, up to three hundred there are three sheep. When they exceed three hundred, on every hundred there is one sheep."
Hadith Referenceالسنن الكبرى للبيهقي / كتاب الزكاة / 7250