Throughout 201–399, the due zakat remains three animals, even though the flock may grow considerably. This illustrates why the schedule cannot be reduced to “one animal for every hundred” from the outset.
At 300, the duty has not risen to four. The next formal transition occurs at 400.
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Zakat on Sheep and Goats: Brackets, Liability, and Discharge
Throughout 201–399, the due zakat remains three animals, even though the flock may grow considerably. This illustrates why the schedule cannot be reduced to “one animal for every hundred” from the outset.
At 300, the duty has not risen to four. The next formal transition occurs at 400.