What are the obligatory amounts for Zakat on grazing sheep (Sā'imah)?
Chapter on Zakat on Sheep
Al-Mughni
Book of Zakat
Primary text
Zakat on grazing sheep is obligatory based on Sunnah and consensus. The established rates, as documented in the book of Abu Bakr, dictate that for forty up to one hundred and twenty sheep, one sheep is due. If the count exceeds one hundred and twenty up to two hundred, two sheep are due. If it exceeds two hundred up to three hundred, three sheep are due. For any excess over three hundred, one sheep is due for every additional hundred. If the number is less than forty by one, no Zakat is due unless the owner wills it.
Supporting text
The primary scholarly consensus affirms these established amounts. There is a reported opinion from Mu'adh that the obligatory amount does not change after one hundred and twenty-one until reaching two hundred and forty-two, to match the multiple of one hundred and twenty-one, but this report is not authentically established.