When the number is above 300, one additional sheep is added for each increment of one hundred. It is permissible, say scholars without exception, to levy rams as a form of zakah if all of the nisab of sheep are male. If the sheep are ewes, or a grouping of males and females, the Hanafiyyah holds it is optional to levy a zakah rams, whereas others specify ewes. Awqas is a plural form of waqs. A waqs is any amount or number that lies between the regulation of the lower ordinance and that of a higher one.
Scholars agree that such a waqs is exempt from zakah.
Likewise, what lies between thirty and forty cattle is considered waqs. This is also applies to sheep. The rights of property owners must be considered when their properties are subjected to zakah. The best items are not to be taken as zakah unless the owners freely permit it. Likewise, the rights of the poor should be considered.