Musannaf Ibn Abi Shaybah 10068
✧ Regarding sheep: if they exceed three hundred, is anything due on them?
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وَكِيعٌ، عَنْ فِطْرٍ، عَنِ الشَّعْبِيِّ قَالَ:
لَيْسَ فِيمَا زَادَ عَلَى الثَّلَاثِ [٢]مِائَةٍ شَيْءٌ حَتَّى تَبْلُغَ أَرْبَعَ مِائَةٍ
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No grade is recorded for this wording.