In the hadith of Sayyiduna Abu Bakr Siddiq (may Allah be pleased with him), it is stated that when the grazing goats are from forty to one hundred and twenty, then one goat is due as zakat. I have already written this hadith before.

Sayyiduna Bahz bin Hakim narrates from his father, from his grandfather, that the Messenger of Allah ( صلی اللہ علیہ وسلم ) said: "For every forty freely grazing camels, one two-year-old she-camel is due as zakat. The camels should not be separated based on calculation. Whoever pays zakat seeking reward will receive its reward, and whoever withholds zakat, we will take it from him (by force) and also take half of his camels (as a penalty). This is one of the obligations imposed by our Lord, and nothing from it is lawful for the family of Muhammad ( صلی اللہ علیہ وسلم )." San‘ani says: For every forty, one two-year-old she-camel is due. And in the narration of Janab Bundar, it is stated: "And whoever denies, I will take zakat from him (by force) and also take half of his wealth (as a penalty)," and he said: "The camels should not be separated based on calculation."

It is narrated from Sayyiduna Ibn Umar (may Allah be pleased with them both) that the Prophet Muhammad (peace and blessings be upon him) had the rulings of zakat written down, but the Noble Prophet (peace and blessings be upon him) passed away before sending his governors and workers. And the complete hadith was narrated. And he said: "For forty grazing goats, one goat is due as zakat, and this remains the zakat up to one hundred and twenty goats." Then the rest of the hadith was narrated.