Forty sheep, and the zakat on them is one sheep. As long as the number of sheep does not reach this amount, zakat is not liable on them. 2. 121 sheep, and the zakat on them is two sheep. 3. 201 sheep, and the zakat on them is three sheep. 4. 301 sheep, and the zakat on them is four sheep. 5. 400 sheep and above, and the zakat on every 100 sheep is one sheep.
It is not necessary that zakat be given from the same sheep; rather, it is sufficient if some other sheep or the monetary value of the sheep is given.