Hazrat Ibn Umair narrates that when Hazrat Umar sent the collector of Zakat, he would also send a written document (in which the rulings of Zakat were mentioned), in which it was written that there is no Zakat on less than forty goats.

Hazrat Ali (may Allah be pleased with him) said that when you have only thirty-nine goats, there is no zakat on them.

It is narrated from Hazrat Amr bin Shu'aib that the Holy Prophet (peace and blessings be upon him) said: "There is no Zakat on less than forty goats."

Hazrat Yahya bin Saeed narrates that when Hazrat Umar bin Abdul Aziz used to send those who collected zakat, he had a book (in which the rulings of zakat were written) which he would give them. (It was written in it) that there is no zakat on goats until they reach forty.

Imam Zuhri states that there is no zakat on less than forty goats.