[Machine] Abu Bakr wrote this book when he went to Bahrain. In the name of Allah, the Most Gracious, the Most Merciful. These are the obligatory acts of charity that Allah has imposed upon the Muslims, which Allah commanded through His Messenger ﷺ . So whoever asks for them from the Muslims, let him give them, and whoever asks for more than them, let him not give. And he mentioned the hadith until the end, and in it is the quarter of the tenth (of wealth) in ar-Riqqa. So if there is no wealth except ninety and one hundred, then there is no charity in it unless Allah wills it.  

أَنَّ أَبَا بَكْرٍ ؓ كَتَبَ هَذَا الْكِتَابَ لَمَّا وَجَّهَهُ إِلَى الْبَحْرَيْنِ بِسْمِ اللهِ الرَّحْمَنِ الرَّحِيمِ هَذِهِ فَرَائِضُ الصَّدَقَةِ الَّتِي فَرَضَهَا اللهُ عَلَى الْمُسْلِمِينَ الَّتِي أَمَرَ اللهُ بِهَا رَسُولَهُ ﷺ فَمَنْ سَأَلَهَا مِنَ الْمُسْلِمِينَ عَلَى وَجْهِهَا فَلْيُعْطِهَا وَمَنْ سَأَلَ فَوْقَهَا فَلَا يُعْطِ قَالَ وَذَكَرَ الْحَدِيثَ إِلَى آخِرِهِ وَفِيهِ وَفِي الرِّقَةِ رُبْعُ الْعُشْرِ فَإِذَا لَمْ يَكُنْ مَالٌ إِلَّا تِسْعِينَ وَمِائَةً فَلَيْسَ فِيهَا صَدَقَةٌ إِلَّا أَنْ يَشَاءَ رَبُّهَا  

The Messenger of Allah ﷺ said: ʿI have relieved you of zakah on horses and slaves, so give zakah on silver: for every forty dirhams, one dirham. There is no zakah on one hundred and ninety, but if it reaches two hundred, then five dirhams are due (in zakah).ʿ (Using translation from Aḥmad 711)   

عَنِ النَّبِيِّ ﷺ قَالَ عَفَوْتُ عَنِ الْخَيْلِ وَالرَّقِيقِ هَاتُوا صَدَقَةَ الرِّقَةِ عَلَى كُلِّ أَرْبَعِينَ دِرْهَمًا دِرْهَمٌ وَلَيْسَ فِي تِسْعِينَ وَمِائَةٍ شَيْءٌ فَإِذَا بَلَغَتْ مِائَتَيْنِ فَفِيهَا خَمْسَةُ دَرَاهِمَ