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Ruling 1929

Giving zakat is not obligatory on the number of sheep between two niṣābs. Therefore, if the number of sheep that a person owns is more than the first niṣāb, which is forty sheep, but it does not reach the second niṣāb, which is 121 sheep, he must give zakat on only forty sheep, not on more than that. The same applies to all the other niṣābs.