فِي الشَّاةِ فِي كُلِّ أَرْبَعِينَ شَاةً شَاةٌ وَ لَيْسَ فِيمَا دُونَ الْأَرْبَعِينَ شَيْءٌ ثُمَّ لَيْسَ فِيهَا شَيْءٌ حَتَّى تَبْلُغَ عِشْرِينَ وَ مِائَةً فَإِذَا بَلَغَتْ عِشْرِينَ وَ مِائَةً فَفِيهَا مِثْلُ ذَلِكَ شَاةٌ وَاحِدَةٌ فَإِذَا زَادَتْ عَلَى مِائَةٍ وَ عِشْرِينَ فَفِيهَا شَاتَانِ وَ لَيْسَ فِيهَا أَكْثَرُ مِنْ شَاتَيْنِ حَتَّى تَبْلُغَ مِائَتَيْنِ فَإِذَا بَلَغَتِ الْمِائَتَيْنِ فَفِيهَا مِثْلُ ذَلِكَ
‘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