[1] e.g. If somebody owns forty to one hundred and twenty sheep, he should pay only one sheep. But if there are three persons having forty sheep each, they are not permitted to gather their sheep together intending to pay one sheep only whereas each has to pay one sheep. Similarly, one person having forty sheep is not permitted to divide his sheep intending not to pay the Zakât. This Hadith may also mean that the Zakát-collector should not do the same with the intention of collecting more Zakât. He should not divide the property of one person or gather the property of different persons when collecting Zakat.