that the obligation does not change after one hundred and twenty-one, until it reaches two hundred and forty-one, so that it would be double one hundred and twenty-one. This is not established from him. Sa'id narrated from Khalid, from Mughirah, from al-Sha'bi, from Mu'adh, who said: "When the sheep reached two hundred, he would not change it until it reached two hundred and forty, then he would take three sheep from it. When it reached three hundred, he would not change it until it reached three hundred and forty, then he would take four from it." The wording of the hadith that we mentioned is evidence against this, and the consensus contrary to this opinion is evidence of its invalidity, and al-Sha'bi did not meet Mu'adh.

406 - Issue: He said: "If they exceed that, then for every one hundred sheep, one sheep is due."

The apparent meaning of this statement is that the obligation does not change after two hundred and one, until it reaches four hundred, at which point one sheep becomes due for every one hundred. The tax-free threshold (waqs) would be between two hundred and one up to four hundred, which is one hundred and ninety-nine. This is one of the two narrations from Ahmad and the opinion of most jurists. There is another narration from Ahmad that when they exceed three hundred by one, four sheep are due, then the obligation does not change until it reaches five hundred, at which point one sheep is due for every one hundred. The large tax-free threshold (waqs) is between three hundred and one to five hundred, which is also one hundred and ninety-nine, and this is the choice of Abu Bakr. It was narrated from al-Nakha'i and al-Hasan ibn Salih, because the Prophet (peace and blessings of Allah be upon him) made three hundred a limit for the tax-free threshold and a final point for it, so it is necessary that a change in the nisab (minimum threshold) should follow it, like the two hundred. Our evidence is the statement of the Prophet (peace and blessings of Allah be upon him): "If they exceed that, then for every one hundred, ..."