Sa’ad from Ahmad ibn Muhammad from Abd al-Rahman ibn Abi Najran from Asim ibn Humayd, and al-Husayn ibn Said from al-Nadr ibn Suwayd from Asim ibn Humayd from Muhammad ibn Qays from Abu Abdillah عليه السلام, peace be upon him, who said: Imam عليه السلام said: “There is nothing due on fewer than forty sheep. When they reach forty, one sheep is due on them, up to one hundred and twenty. Then, if they increase by one, two sheep are due on them, up to two hundred. Then, if they increase by one, three sheep are due on them, up to three hundred. Then, when the sheep become numerous, for every one hundred sheep, one sheep is due. An old animal is not to be taken, nor one with a defect, unless the collector of charity wishes. What is gathered together is not to be separated, and what is separated is not to be gathered together. Its young and its old are counted.”