Musannaf Ibn Abi Shaybah 10063
✧ Those who said if sheep are fewer than forty, nothing is due on them
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حَفْصٌ، عَنْ لَيْثٍ، عَنْ نَافِعٍ، عَنِ ابْنِ عُمَرَ:
أَنَّ عُمَرَ كَانَ إِذَا بَعَثَ الْمُصَدِّقَ بَعَثَ مَعَهُ بِكِتَابٍ: لَيْسَ فِي أَقَلَّ مِنْ أَرْبَعِينَ شَاةً شَيْءٌ
Translation
Chain of narrators
machine translationḤafṣ, from Layth, from Nāfiʿ, from Ibn ʿUmar:
Machine translation, not reviewed
ʿUmar, whenever he sent the zakat collector, would send with him a written document: "There is nothing due on fewer than forty sheep."
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