Chapter on the Zakāt of Sheep

No zakāt is due on fewer than forty head of sheep. When the flock reaches forty, is left to pasture, and a full lunar year has elapsed, one sheep is owed, up to one hundred and twenty. If they increase by a single animal—i.e., to one hundred and twenty-one—the owner must give two sheep, up to two hundred. Should they rise by one more—i.e., to two hundred and one—the due becomes three sheep. When the number reaches four hundred, four sheep are required, and for every additional hundred thereafter, one more sheep is added. Woolly sheep and goats are governed by the same rulings.