Mishkat al-Masabih 1799

Ali, may Allah be pleased with him, said: The Messenger of Allah ﷺ said: ‘I have exempted horses and slaves. As for silver coin, give one dirham for every forty dirhams; there is nothing due on one hundred and ninety. When it reaches two hundred, five dirhams are due.’ Al-Tirmidhi and Abu Dawud transmitted it. In a version transmitted by Abu Dawud from al-Harith, from Ali, Zuhayr said: I think it was from the Prophet ﷺ, who said: ‘Give one fortieth: one dirham for every forty dirhams, and nothing is due on you until you have a complete two hundred dirhams. When there are two hundred dirhams, five dirhams are due; any increase is calculated in the same proportion. For sheep, one sheep is due for every forty, up to one hundred and twenty. If they exceed that by one, two sheep are due, up to two hundred. If they exceed that, three sheep are due, up to three hundred. If they exceed three hundred, one sheep is due for every hundred. If there are only thirty-nine, nothing is due on them. For cattle, one young male in its second year is due for every thirty, and one mature female in its third year for every forty; nothing is due on working cattle.’