This is the largest exempt interval found in sheep.
Thus, three hundred sheep require three sheep; four hundred require four sheep; five hundred require five sheep; and one thousand require ten sheep, and so on. (1)
His statement, “Jointly held livestock is treated as a single holding”: khulṭah—with a ḍammah on the letter khāʾ—means commingling; that is, commingling makes two holdings as one.
The apparent meaning of the author’s words is that this applies generally, but that is not so. Rather, he means commingling in grazing livestock alone. This is the well-known position of the school, and it is the first view on this issue.
Some scholars hold that commingling in outwardly assessable wealth generally makes two holdings as one holding. They cite as evidence that the Messenger of Allah ﷺ would send collectors to take zakah from the owners of fruit, and they would not inquire, even though joint ownership may occur in it.
According to this view, commingling in grazing livestock makes two holdings as one holding. For example, I own sheep, you own sheep, a third person owns sheep, and a fourth person owns sheep; and we combine them all together, so the holdings become a single holding.