There is no Zakat on sheep until they reach forty. When they reach forty and increase by one, one sheep is due as Zakat, up to one hundred and twenty sheep. If they increase by one beyond one hundred and twenty, two sheep are due, up to two hundred sheep. If they increase by one beyond two hundred, three sheep are due, up to three hundred sheep. When the number of sheep increases significantly, this system is replaced, and one sheep is taken as Zakat for every one hundred sheep. The Zakat collector goes to the place where the sheep are kept and calls out, "O Muslims, is there a right for Allah سبحانه وتعالى, the Almighty and Majestic, in your wealth?" If they reply, "Yes," he instructs that the sheep be brought out. He divides them into two groups and allows the owner of the sheep to choose one of the two groups. The Zakat collector then takes the Zakat from the second group. If the owner wishes to keep the group selected by the collector, he may do so, and the collector will take from the other group. However, if the owner wishes to keep both groups, this is not permissible. The Zakat collector should not separate sheep that are kept together, nor combine sheep that are kept apart.