Musannaf Ibn Abi Shaybah 10071
✧ Regarding sheep: if they exceed three hundred, is anything due on them?
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عَبْدُ الْأَعْلَى، عَنْ مَعْمَرٍ، عَنِ الزُّهْرِيِّ قَالَ:
إِذَا زَادَتْ عَلَى الْمِائَتَيْنِ وَاحِدَةً، فَفِيهَا ثَلَاثُ شِيَاهٍ إِلَى ثَلَاثِ مِائَةٍ، فَإِذَا زَادَتْ فَفِي كُلِّ مِائَةٍ شَاةٌ [١]وَسَقَطَتِ الْأَرْبَعُونَ
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No grade is recorded for this wording.