Sayyiduna Abdullah bin Umar (may Allah be pleased with them both) narrated: For every forty goats up to one hundred and twenty, one goat is due as zakat. When the number increases, then up to two hundred, two goats are due. When the number increases further, then up to three hundred, three goats are due. When the number increases beyond that, then for every hundred, one goat is due as zakat. (Out of fear of zakat) do not separate a combined herd, nor combine separate herds, and every two partners should settle accounts with each other equally, and the zakat collector should not be given an old, male, or defective animal, unless the one giving zakat wishes so.