‘Ali reported Allah's Messenger ﷺ as saying, “I have given exemption regarding horses and slaves; with regard to coins, however, you must pay a dirham for every forty, but nothing is payable on a hundred and ninety. When the total reaches two hundred, five dirhams are payable.” Tirmidhi and Abu Dawud transmitted it. In a version by Abu Dawud from al-Harith al-A'war from ‘Ali, from the Prophet, as Zuhair thought,* he said, “Pay a fortieth.” A dirham is payable on every forty, but you are not liable for payment till you have a complete two hundred dirhams. When they reach two hundred five dirhams are payable, and that proportion is applicable to larger amounts. Regarding sheep, for every forty sheep up to a hundred and twenty, one sheep is payable. If there is one more, then up to two hundred two sheep are payable. If there are more, then up to three hundred three sheep are payable, and if there are more than three hundred a sheep is payable for every hundred. But if you possess only thirty-nine, nothing is payable on them. Regarding cattle, a male calf of a year old is payable for every thirty and a cow in its third year for forty, but nothing is payable on working animals. * Zuhair, from whom Abu Dawud’s immediate informant got the tradition, is here quoted as saying he thought 'Ali got the tradition from the Prophet (ﷺ) directly. See Abu Dawud, zakat, 5. There are three stages in the isnad between Zuhair and Ali.