What is the rule regarding Zakat when sheep exceed three hundred?
Chapter on Zakat on Sheep
Al-Mughni
Book of Zakat
Primary text
When the number of sheep exceeds three hundred, the ruling is that one sheep is due for every additional one hundred sheep. This interpretation, held by Ahmad in one narration and the majority of jurists, means the amount does not change until the count reaches four hundred, with the remaining count (Waqṣ) between two hundred and one up to four hundred being exempt from increasing the obligation.
Supporting text
A secondary narration from Ahmad suggests that if the count exceeds three hundred and one, four sheep are due, and this obligation remains until five hundred, where the obligation is one sheep per hundred. This view is supported by Al-Nakh'i and Al-Hasan bin Salih, arguing that since three hundred was established as the limit for the previous tier, the obligation must change thereafter, similar to the change at two hundred.