1. Ali ibn Ibrahim has narrated from his father from Hammad ibn ‘Isa from Hariz from Zurarah, Muhammad ibn Muslim, abu Basir, Burayd and al-Fudayl who have said the following: “Abu Ja‘far, and abu ’Abd Allah, ‘Alayhim al-Salam, have said, ‘The amount of Zakat for sheep is one sheep for every forty sheep. There is not anything on what is less than forty. Thereafter there is no increase in Zakat up until it is one hundred twenty. Once it is more than one hundred twenty by one sheep, Zakat is two sheep; and Zakat is no more than two sheep until its number is two hundred. When it is more than two hundred by one sheep, then Zakat is three sheep. Thereafter there is no increase until it is three hundred and one sheep; in which case Zakat is four sheep. There is no increase until it is four hundred. When it is four hundred, then on every one hundred Zakat is one sheep and this supersedes the previous calculations. Thereafter Zakat is not due on what is less than one hundred or what is between the two taxable consecutive numbers.’ The two Imam have said, ‘Zakat is not due on whatever has not remained in the possession of its owner for one complete year. Once one year is complete, Zakat is obligatory.’”

Translation: Muhammad Sarwar·Thaqalayn link·The Arabic above is the original.

2. Muhammad ibn ’Isma‘il has narrated from al-Fadl ibn Shadhan and Ali ibn Ibrahim has narrated from his father from all from Ibn Abi ‘Umayr from ‘Abd al- Rahman ibn al-Hajjaj who has said the following: “Abu ‘Abd Allah (a.s.), has said, ‘Zakat is not due on what is fed at home (as opposed to grazing) or that which feeds others and that which is kept for its milk or ram kept for breeding.’”

Translation: Muhammad Sarwar·Thaqalayn link·The Arabic above is the original.

3. Muhammad ibn Yahya has narrated from Ahmad ibn Muhammad from Muhammad ibn ‘Uthman ibn ’Isa from Sama‘ah who has said the following: “Abu ‘Abd Allah (a.s.), has said, ’Akulah is not accepted. It is the great ewe among sheep, or the one that gives birth to it, as well as its breeder.’”

Translation: Muhammad Sarwar·Thaqalayn link·The Arabic above is the original.

4. Ahmad ibn Idris has narrated from Muhammad ibn ‘Abd al-Jabbar from Safwan ibn Yahya from Ishaq ibn ‘Ammar who has said the following: “I once asked abu ‘Abd Allah (a.s.), about lamb when Zakat is obligatory for it. He (the Imam) said, ‘Zakat is obligatory when it becomes Jadha‘ (one year old).

Translation: Muhammad Sarwar·Thaqalayn link·The Arabic above is the original.