1ـ عَلِيُّ بْنُ إِبْرَاهِيمَ عَنْ أَبِيهِ عَنْ حَمَّادِ بْنِ عِيسَى عَنْ حَرِيزٍ عَنْ زُرَارَةَ وَمُحَمَّدِ بْنِ مُسْلِمٍ وَأَبِي بَصِيرٍ وَبُرَيْدٍ وَالْفُضَيْلِ عَنْ أَبِي جَعْفَرٍ وَأَبِي عَبْدِ الله (عَلَيْهِ الْسَّلام) فِي الشَّاةِ فِي كُلِّ أَرْبَعِينَ شَاةً شَاةٌ وَلَيْسَ فِيمَا دُونَ الأرْبَعِينَ شَيْ‏ءٌ ثُمَّ لَيْسَ فِيهَا شَيْ‏ءٌ حَتَّى تَبْلُغَ عِشْرِينَ وَمِائَةً فَإِذَا بَلَغَتْ عِشْرِينَ وَمِائَةً فَفِيهَا مِثْلُ ذَلِكَ شَاةٌ وَاحِدَةٌ فَإِذَا زَادَتْ عَلَى مِائَةٍ وَعِشْرِينَ فَفِيهَا شَاتَانِ وَلَيْسَ فِيهَا أَكْثَرُ مِنْ شَاتَيْنِ حَتَّى تَبْلُغَ مِائَتَيْنِ فَإِذَا بَلَغَتِ الْمِائَتَيْنِ فَفِيهَا مِثْلُ ذَلِكَ فَإِذَا زَادَتْ عَلَى الْمِائَتَيْنِ شَاةٌ وَاحِدَةٌ فَفِيهَا ثَلاَثُ شِيَاهٍ ثُمَّ لَيْسَ فِيهَا شَيْ‏ءٌ أَكْثَرُ مِنْ ذَلِكَ حَتَّى تَبْلُغَ ثَلاَثَمِائَةٍ فَإِذَا بَلَغَتْ ثَلاَثَمِائَةٍ فَفِيهَا مِثْلُ ذَلِكَ ثَلاَثُ شِيَاهٍ فَإِذَا زَادَتْ وَاحِدَةٌ فَفِيهَا أَرْبَعُ شِيَاهٍ حَتَّى تَبْلُغَ أَرْبَعَمِائَةٍ فَإِذَا تَمَّتْ أَرْبَعُمِائَةٍ كَانَ عَلَى كُلِّ مِائَةٍ شَاةٌ وَسَقَطَ الأمْرُ الأوَّلُ وَلَيْسَ عَلَى مَا دُونَ الْمِائَةِ بَعْدَ ذَلِكَ شَيْ‏ءٌ وَلَيْسَ فِي النَّيِّفِ شَيْ‏ءٌ وَقَالاَ كُلُّ مَا لَمْ يَحُلْ عَلَيْهِ الْحَوْلُ عِنْدَ رَبِّهِ فَلاَ شَيْ‏ءَ عَلَيْهِ فَإِذَا حَالَ عَلَيْهِ الْحَوْلُ وَجَبَ عَلَيْهِ.

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.’”

2ـ مُحَمَّدُ بْنُ إِسْمَاعِيلَ عَنِ الْفَضْلِ بْنِ شَاذَانَ وَعَلِيُّ بْنُ إِبْرَاهِيمَ عَنْ أَبِيهِ جَمِيعاً عَنِ ابْنِ أَبِي عُمَيْرٍ عَنْ عَبْدِ الرَّحْمَنِ بْنِ الْحَجَّاجِ عَنْ أَبِي عَبْدِ الله (عَلَيْهِ الْسَّلام) أَنَّهُ قَالَ لَيْسَ فِي الأكِيلَةِ وَلاَ فِي الرُّبَّى وَالرُّبَّى الَّتِي تُرَبَّى اثْنَيْنِ وَلاَ شَاةِ لَبَنٍ وَلاَ فَحْلِ الْغَنَمِ صَدَقَةٌ.

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 abu ‘Umayr from ‘Abd al- Rahman ibn al-Hajjaj who has said the following: “Abu ‘Abd Allah, ‘Alayhi al-Salam, 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.’”

3ـ مُحَمَّدُ بْنُ يَحْيَى عَنْ أَحْمَدَ بْنِ مُحَمَّدٍ عَنْ عُثْمَانَ بْنِ عِيسَى عَنْ سَمَاعَةَ عَنْ أَبِي عَبْدِ الله (عَلَيْهِ الْسَّلام) قَالَ لاَ تُؤْخَذُ أَكُولَةٌ وَالأكُولَةُ الْكَبِيرَةُ مِنَ الشَّاةِ تَكُونُ فِي الْغَنَمِ وَلاَ وَالِدُهُ وَلاَ الْكَبْشُ الْفَحْلُ.

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, ‘Alayhi al-Salam, 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.’”

4ـ أَحْمَدُ بْنُ إِدْرِيسَ عَنْ مُحَمَّدِ بْنِ عَبْدِ الْجَبَّارِ عَنْ صَفْوَانَ بْنِ يَحْيَى عَنْ إِسْحَاقَ بْنِ عَمَّارٍ قَالَ قُلْتُ لأَبِي عَبْدِ الله (عَلَيْهِ الْسَّلام) السَّخْلُ مَتَى تَجِبُ فِيهِ الصَّدَقَةُ قَالَ إِذَا أَجْذَعَ.

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, ‘Alayhi al-Salam, about lamb when Zakat is obligatory for it. He (the Imam) said, ‘Zakat is obligatory when it becomes Jadha‘ (one year old).