When Abu Bakr; sent me to (collect the Zakat from) Bahrain, he wrote to me the following:-- (In the name of Allah, the Beneficent, the Merciful). These are the orders for compulsory charity (Zakat) which Messenger of Allah ﷺ had made obligatory for every Muslim, and which Allah had ordered His Apostle to observe: Whoever amongst the Muslims is asked to pay Zakat accordingly, he should pay it (to the Zakat collector) and whoever is asked more than that (what is specified in this script) he should not pay it; for twenty-four camels or less, sheep are to be paid as Zakat; for every five camels one sheep is to be paid, and if there are between twenty-five to thirty-five camels, one Bint Makhad is to be paid; and if they are between thirty-six to forty-five (camels), one Bint Labun is to be paid; and if they are between forty-six to sixty (camels), one Hiqqa is to be paid; and if the number is between sixty-one to seventy-five (camels), one Jadha is to be paid; and if the number is between seventy-six to ninety (camels), two Bint Labuns are to be paid; and if they are from ninety-one to one-hundredand twenty (camels), two Hiqqas are to be paid; and if they are over one-hundred and-twenty (camels), for every forty (over one-hundred-and-twenty) one Bint Labun is to be paid, and for every fifty camels (over one-hundred-and-twenty) one Hiqqa is to be paid; and who ever has got only four camels, has to pay nothing as Zakat, but if the owner of these four camels wants to give something, he can. If the number of camels increases to five, the owner has to pay one sheep as Zakat. As regards the Zakat for the (flock) of sheep; if they are between forty and one-hundred-and-twenty sheep, one sheep is to be paid; and if they are between one-hundred-and-twenty to two hundred (sheep), two sheep are to be paid; and if they are between two-hundred to three-hundred (sheep), three sheep are to be paid; and for over three-hundred sheep, for every extra hundred sheep, one sheep is to be paid as Zakat. And if somebody has got less than forty sheep, no Zakat is required, but if he wants to give, he can. For silver the Zakat is one-fortieth of the lot (i.e. 2.5%), and if its value is less than two-hundred Dirhams, Zakat is not required, but if the owner wants to pay he can.'  

أَنَّ أَبَا بَكْرٍ ؓ كَتَبَ لَهُ هَذَا الْكِتَابَ لَمَّا وَجَّهَهُ إِلَى الْبَحْرَيْنِ بِسْمِ اللَّهِ الرَّحْمَنِ الرَّحِيمِ هَذِهِ فَرِيضَةُ الصَّدَقَةِ الَّتِي فَرَضَ رَسُولُ اللَّهِ ﷺ عَلَى الْمُسْلِمِينَ وَالَّتِي أَمَرَ اللَّهُ بِهَا رَسُولَهُ فَمَنْ سُئِلَهَا مِنَ الْمُسْلِمِينَ عَلَى وَجْهِهَا فَلْيُعْطِهَا وَمَنْ سُئِلَ فَوْقَهَا فَلاَ يُعْطِ فِي أَرْبَعٍ وَعِشْرِينَ مِنَ الإِبِلِ فَمَا دُونَهَا مِنَ الْغَنَمِ مِنْ كُلِّ خَمْسٍ شَاةٌ إِذَا بَلَغَتْ خَمْسًا وَعِشْرِينَ إِلَى خَمْسٍ وَثَلاَثِينَ فَفِيهَا بِنْتُ مَخَاضٍ أُنْثَى فَإِذَا بَلَغَتْ سِتًّا وَثَلاَثِينَ إِلَى خَمْسٍ وَأَرْبَعِينَ فَفِيهَا بِنْتُ لَبُونٍ أُنْثَى فَإِذَا بَلَغَتْ سِتًّا وَأَرْبَعِينَ إِلَى سِتِّينَ فَفِيهَا حِقَّةٌ طَرُوقَةُ الْجَمَلِ فَإِذَا بَلَغَتْ وَاحِدَةً وَسِتِّينَ إِلَى خَمْسٍ وَسَبْعِينَ فَفِيهَا جَذَعَةٌ فَإِذَا بَلَغَتْ يَعْنِي سِتًّا وَسَبْعِينَ إِلَى تِسْعِينَ فَفِيهَا بِنْتَا لَبُونٍ فَإِذَا بَلَغَتْ إِحْدَى وَتِسْعِينَ إِلَى عِشْرِينَ وَمِائَةٍ فَفِيهَا حِقَّتَانِ طَرُوقَتَا الْجَمَلِ فَإِذَا زَادَتْ عَلَى عِشْرِينَ وَمِائَةٍ فَفِي كُلِّ أَرْبَعِينَ بِنْتُ لَبُونٍ وَفِي كُلِّ خَمْسِينَ حِقَّةٌ وَمَنْ لَمْ يَكُنْ مَعَهُ إِلاَّ أَرْبَعٌ مِنَ الإِبِلِ فَلَيْسَ فِيهَا صَدَقَةٌ إِلاَّ أَنْ يَشَاءَ رَبُّهَا فَإِذَا بَلَغَتْ خَمْسًا مِنَ الإِبِلِ فَفِيهَا شَاةٌ وَفِي صَدَقَةِ الْغَنَمِ فِي سَائِمَتِهَا إِذَا كَانَتْ أَرْبَعِينَ إِلَى عِشْرِينَ وَمِائَةٍ شَاةٌ فَإِذَا زَادَتْ عَلَى عِشْرِينَ وَمِائَةٍ إِلَى مِائَتَيْنِ شَاتَانِ فَإِذَا زَادَتْ عَلَى مِائَتَيْنِ إِلَى ثَلاَثِمِائَةٍ فَفِيهَا ثَلاَثٌ فَإِذَا زَادَتْ عَلَى ثَلاَثِمِائَةٍ فَفِي كُلِّ مِائَةٍ شَاةٌ فَإِذَا كَانَتْ سَائِمَةُ الرَّجُلِ نَاقِصَةً مِنْ أَرْبَعِينَ شَاةً وَاحِدَةً فَلَيْسَ فِيهَا صَدَقَةٌ إِلاَّ أَنْ يَشَاءَ رَبُّهَا وَفِي الرِّقَةِ رُبْعُ الْعُشْرِ فَإِنْ لَمْ تَكُنْ إِلاَّ تِسْعِينَ وَمِائَةً فَلَيْسَ فِيهَا شَىْءٌ إِلاَّ أَنْ يَشَاءَ رَبُّهَا  

The Messenger of Allah ﷺ wrote a letter about sadaqah (zakat) but he died before he could send it to his governors. He had kept it with his sword. So AbuBakr acted upon it till he died, and then Umar acted upon it till he died. It contained: "For five camels one goat is to be given; for ten camels two goats are to be given; for fifteen camels three goats are to be given; for twenty camels four goats are to be given; for twenty-five to thirty-five camels a she-camel in her second year is to be given. If the number exceeds by one up to seventy camels, a she-camel in her fourth year is to be given; if they exceed by one up to seventy-five camels, a she-camel in her fifth year is to be given; if they exceed by one up to ninety camels, two she-camels in their third year are to be given; if they exceed by one up to one hundred and twenty, two she-camels in their fourth year are to be given. If the camels are more than this, a she-camel in her fourth year is to be given for every fifty camels, and a she-camel in her third year is to be given for every forty camels. For forty to one hundred and twenty goats one goat is to be given; if they exceed by one up to two hundred, two goats are to be given. If they exceed by one up to three hundred, three goats are to be given; if the goats are more than this, one goat for every hundred goats is to be given. Nothing is payable until they reach one hundred. Those which are in one flock are not to be separated, and those which are in separate flocks are not be brought together from fear of sadaqah (zakat). Regarding that which belongs to two partners, they can make claims for restitution from each other with equity. An old goat and a defective one are not to be accepted as sadaqah (zakat)." Az-Zuhri said: When the collector comes, the goats will be apportioned into three flocks: one containing bad, the second good, and the third moderate. The collector will take zakat from the moderate. Az-Zuhri did not mention the cows (to be apportioned in three flocks).  

كَتَبَ رَسُولُ اللَّهِ ﷺ كِتَابَ الصَّدَقَةِ فَلَمْ يُخْرِجْهُ إِلَى عُمَّالِهِ حَتَّى قُبِضَ فَقَرَنَهُ بِسَيْفِهِ فَعَمِلَ بِهِ أَبُو بَكْرٍ حَتَّى قُبِضَ ثُمَّ عَمِلَ بِهِ عُمَرُ حَتَّى قُبِضَ فَكَانَ فِيهِ فِي خَمْسٍ مِنَ الإِبِلِ شَاةٌ وَفِي عَشْرٍ شَاتَانِ وَفِي خَمْسَ عَشَرَةَ ثَلاَثُ شِيَاهٍ وَفِي عِشْرِينَ أَرْبَعُ شِيَاهٍ وَفِي خَمْسٍ وَعِشْرِينَ ابْنَةُ مَخَاضٍ إِلَى خَمْسٍ وَثَلاَثِينَ فَإِنْ زَادَتْ وَاحِدَةً فَفِيهَا ابْنَةُ لَبُونٍ إِلَى خَمْسٍ وَأَرْبَعِينَ فَإِذَا زَادَتْ وَاحِدَةً فَفِيهَا حِقَّةٌ إِلَى سِتِّينَ فَإِذَا زَادَتْ وَاحِدَةً فَفِيهَا جَذَعَةٌ إِلَى خَمْسٍ وَسَبْعِينَ فَإِذَا زَادَتْ وَاحِدَةً فَفِيهَا ابْنَتَا لَبُونٍ إِلَى تِسْعِينَ فَإِذَا زَادَتْ وَاحِدَةً فَفِيهَا حِقَّتَانِ إِلَى عِشْرِينَ وَمِائَةٍ فَإِنْ كَانَتِ الإِبِلُ أَكْثَرَ مِنْ ذَلِكَ فَفِي كُلِّ خَمْسِينَ حِقَّةٌ وَفِي كُلِّ أَرْبَعِينَ ابْنَةُ لَبُونٍ وَفِي الْغَنَمِ فِي كُلِّ أَرْبَعِينَ شَاةً شَاةٌ إِلَى عِشْرِينَ وَمِائَةٍ فَإِنْ زَادَتْ وَاحِدَةً فَشَاتَانِ إِلَى مِائَتَيْنِ فَإِنْ زَادَتْ وَاحِدَةً عَلَى الْمِائَتَيْنِ فَفِيهَا ثَلاَثُ شِيَاهٍ إِلَى ثَلاَثِمِائَةٍ فَإِنْ كَانَتِ الْغَنَمُ أَكْثَرَ مِنْ ذَلِكَ فَفِي كُلِّ مِائَةِ شَاةٍ شَاةٌ وَلَيْسَ فِيهَا شَىْءٌ حَتَّى تَبْلُغَ الْمِائَةَ وَلاَ يُفَرَّقُ بَيْنَ مُجْتَمِعٍ وَلاَ يُجْمَعُ بَيْنَ مُتَفَرِّقٍ مَخَافَةَ الصَّدَقَةِ وَمَا كَانَ مِنْ خَلِيطَيْنِ فَإِنَّهُمَا يَتَرَاجَعَانِ بَيْنَهُمَا بِالسَّوِيَّةِ وَلاَ يُؤْخَذُ فِي الصَّدَقَةِ هَرِمَةٌ وَلاَ ذَاتُ عَيْبٍ قَالَ وَقَالَ الزُّهْرِيُّ إِذَا جَاءَ الْمُصَدِّقُ قُسِمَتِ الشَّاءُ أَثْلاَثًا ثُلُثًا شِرَارًا وَثُلُثًا خِيَارًا وَثُلُثًا وَسَطًا فَأَخَذَ الْمُصَدِّقُ مِنَ الْوَسَطِ وَلَمْ يَذْكُرِ الزُّهْرِيُّ الْبَقَرَ  

I think, the Prophet ﷺ said: "Pay a fortieth. A dirham is payable on every forty, but you are not liable for payment until you have accumulated two hundred dirhams. When you have two hundred dirhams, five dirhams are payable, and that proportion is applicable to larger amounts. "Regarding sheep, for every forty sheep up to one hundred and twenty, one sheep is due. But if you possess only thirty-nine, nothing is payable on them." He further narrated the tradition about the sadaqah (zakat) on sheep like that of az-Zuhri. "Regarding cattle, a yearling bull calf is payable for every thirty, and a cow in her third year for forty, and nothing is payable on working animals. Regarding (the zakat on) camels, he mentioned the rates that az-Zuhri mentioned in his tradition. He said: "For twenty-five camels, five sheep are to be paid. If they exceed by one, a she-camel in her second year is to be given. If there is no she-camel in her second year, a male camel in its third year is to be given, up to thirty-five. If they exceed by one a she-camel in her third year is to be given, up to forty-five. If they exceed by one, a she-camel in her fourth year which is ready to be covered by a bull-camel is to be given." He then transmitted the rest of the tradition like that of az-Zuhri. He continued: If they exceed by one, i.e. they are ninety-one to hundred and twenty, two she-camels in their fourth year, which are ready to be covered by a bull-camel, are to be given. If there are more camels than that, a she-camel in her fourth year is to be given for every fifty. Those which are in one flock are not to be separated, and those which are separate are not to be brought together. An old sheep, one with a defect in the eye, or a billy goat is not to be accepted as a sadaqah unless the collector is willing. As regards agricultural produce, a tenth is payable on that which is watered by rivers or rain, and a twentieth on that which is watered by draught camels." The version of Asim and al-Harith says: "Sadaqah (zakat) is payable every year." Zuhayr said: I think he said "Once a year". The version of Asim has the words: "If a she-camel in her second year is not available among the camels, nor is there a bull-camel in its third year, ten dirhams or two goats are to be given."  

عَنِ النَّبِيِّ ﷺ أَنَّهُ قَالَ هَاتُوا رُبْعَ الْعُشُورِ مِنْ كُلِّ أَرْبَعِينَ دِرْهَمًا دِرْهَمٌ وَلَيْسَ عَلَيْكُمْ شَىْءٌ حَتَّى تَتِمَّ مِائَتَىْ دِرْهَمٍ فَإِذَا كَانَتْ مِائَتَىْ دِرْهَمٍ فَفِيهَا خَمْسَةُ دَرَاهِمَ فَمَا زَادَ فَعَلَى حِسَابِ ذَلِكَ وَفِي الْغَنَمِ فِي كُلِّ أَرْبَعِينَ شَاةً شَاةٌ فَإِنْ لَمْ يَكُنْ إِلاَّ تِسْعًا وَثَلاَثِينَ فَلَيْسَ عَلَيْكَ فِيهَا شَىْءٌ وَسَاقَ صَدَقَةَ الْغَنَمِ مِثْلَ الزُّهْرِيِّ قَالَ وَفِي الْبَقَرِ فِي كُلِّ ثَلاَثِينَ تَبِيعٌ وَفِي الأَرْبَعِينَ مُسِنَّةٌ وَلَيْسَ عَلَى الْعَوَامِلِ شَىْءٌ وَفِي الإِبِلِ فَذَكَرَ صَدَقَتَهَا كَمَا ذَكَرَ الزُّهْرِيُّ قَالَ وَفِي خَمْسٍ وَعِشْرِينَ خَمْسَةٌ مِنَ الْغَنَمِ فَإِذَا زَادَتْ وَاحِدَةً فَفِيهَا ابْنَةُ مَخَاضٍ فَإِنْ لَمْ تَكُنْ بِنْتُ مَخَاضٍ فَابْنُ لَبُونٍ ذَكَرٌ إِلَى خَمْسٍ وَثَلاَثِينَ فَإِذَا زَادَتْ وَاحِدَةً فَفِيهَا بِنْتُ لَبُونٍ إِلَى خَمْسٍ وَأَرْبَعِينَ فَإِذَا زَادَتْ وَاحِدَةً فَفِيهَا حِقَّةٌ طَرُوقَةُ الْجَمَلِ إِلَى سِتِّينَ ثُمَّ سَاقَ مِثْلَ حَدِيثِ الزُّهْرِيِّ قَالَ فَإِذَا زَادَتْ وَاحِدَةً يَعْنِي وَاحِدَةً وَتِسْعِينَ فَفِيهَا حِقَّتَانِ طَرُوقَتَا الْجَمَلِ إِلَى عِشْرِينَ وَمِائَةٍ فَإِنْ كَانَتِ الإِبِلُ أَكْثَرَ مِنْ ذَلِكَ فَفِي كُلِّ خَمْسِينَ حِقَّةٌ وَلاَ يُفَرَّقُ بَيْنَ مُجْتَمِعٍ وَلاَ يُجْمَعُ بَيْنَ مُفْتَرِقٍ خَشْيَةَ الصَّدَقَةِ وَلاَ تُؤْخَذُ فِي الصَّدَقَةِ هَرِمَةٌ وَلاَ ذَاتُ عَوَارٍ وَلاَ تَيْسٌ إِلاَّ أَنْ يَشَاءَ الْمُصَّدِّقُ وَفِي النَّبَاتِ مَا سَقَتْهُ الأَنْهَارُ أَوْ سَقَتِ السَّمَاءُ الْعُشْرُ وَمَا سَقَى الْغَرْبُ فَفِيهِ نِصْفُ الْعُشْرِ وَفِي حَدِيثِ عَاصِمٍ وَالْحَارِثِ الصَّدَقَةُ فِي كُلِّ عَامٍ قَالَ زُهَيْرٌ أَحْسَبُهُ قَالَ مَرَّةً وَفِي حَدِيثِ عَاصِمٍ إِذَا لَمْ يَكُنْ فِي الإِبِلِ ابْنَةُ مَخَاضٍ وَلاَ ابْنُ لَبُونٍ فَعَشَرَةُ دَرَاهِمَ أَوْ شَاتَانِ  

"The Messenger of Allah had a letter written about charity, but he had not dispatched it to his governors until he died; he kept it with him along with his sword. When he died, Abu Bakr implemented it until he died, as did Umar until he died. In it was: 'A sheep (is due) on five camels, two sheeps on ten, three sheeps on fifteen, four sheeps for twenty, a Bint Makhad on twenty-five to thirty-five. When it is more than that, then a Bint Labun, (is due, till the number of the camels reaches) forty-five. When it is more than that, then a Hiqqah until sixty. When it is more than that, then a Jadhah until seventy-five. When it is more than one hundred and twenty, then a Hiqqah on every fifty, and a Bint Labun on every forty. For sheep; one sheep (is due) for every forty sheeps until one hundred and twenty. When it is more than that, then two sheeps until two hundred. When it is more than that, then three sheeps until three hundred sheep. When it is more than three hundred sheep, then a sheep on every hundred sheep. Then there is nothing until it reaches four hundred. There is no combining the (property of) individuals nor separating the collective (property) fearing Sadaqah. And fr whatever is mixed together that two own, then they are to refer to the total. Neither an old or defective (animal) may be taken for charity."  

أَنَّ رَسُولَ اللَّهِ ﷺ كَتَبَ كِتَابَ الصَّدَقَةِ فَلَمْ يُخْرِجْهُ إِلَى عُمَّالِهِ حَتَّى قُبِضَ فَقَرَنَهُ بِسَيْفِهِ فَلَمَّا قُبِضَ عَمِلَ بِهِ أَبُو بَكْرٍ حَتَّى قُبِضَ وَعُمَرُ حَتَّى قُبِضَ وَكَانَ فِيهِ فِي خَمْسٍ مِنَ الإِبِلِ شَاةٌ وَفِي عَشْرٍ شَاتَانِ وَفِي خَمْسَ عَشْرَةَ ثَلاَثُ شِيَاهٍ وَفِي عِشْرِينَ أَرْبَعُ شِيَاهٍ وَفِي خَمْسٍ وَعِشْرِينَ بِنْتُ مَخَاضٍ إِلَى خَمْسٍ وَثَلاَثِينَ فَإِذَا زَادَتْ فَفِيهَا ابْنَةُ لَبُونٍ إِلَى خَمْسٍ وَأَرْبَعِينَ فَإِذَا زَادَتْ فَفِيهَا حِقَّةٌ إِلَى سِتِّينَ فَإِذَا زَادَتْ فَفِيهَا جَذَعَةٌ إِلَى خَمْسٍ وَسَبْعِينَ فَإِذَا زَادَتْ فَفِيهَا ابْنَتَا لَبُونٍ إِلَى تِسْعِينَ فَإِذَا زَادَتْ فَفِيهَا حِقَّتَانِ إِلَى عِشْرِينَ وَمِائَةٍ فَإِذَا زَادَتْ عَلَى عِشْرِينَ وَمِائَةٍ فَفِي كُلِّ خَمْسِينَ حِقَّةٌ وَفِي كُلِّ أَرْبَعِينَ ابْنَةُ لَبُونٍ وَفِي الشَّاءِ فِي كُلِّ أَرْبَعِينَ شَاةً شَاةٌ إِلَى عِشْرِينَ وَمِائَةٍ فَإِذَا زَادَتْ فَشَاتَانِ إِلَى مِائَتَيْنِ فَإِذَا زَادَتْ فَثَلاَثُ شِيَاهٍ إِلَى ثَلاَثِمِائَةِ شَاةٍ فَإِذَا زَادَتْ عَلَى ثَلاَثِمِائَةِ شَاةٍ فَفِي كُلِّ مِائَةِ شَاةٍ شَاةٌ ثُمَّ لَيْسَ فِيهَا شَيْءٌ حَتَّى تَبْلُغَ أَرْبَعَمِائَةٍ وَلاَ يُجْمَعُ بَيْنَ مُتَفَرِّقٍ وَلاَ يُفَرَّقُ بَيْنَ مُجْتَمِعٍ مَخَافَةَ الصَّدَقَةِ وَمَا كَانَ مِنْ خَلِيطَيْنِ فَإِنَّهُمَا يَتَرَاجَعَانِ بِالسَّوِيَّةِ وَلاَ يُؤْخَذُ فِي الصَّدَقَةِ هَرِمَةٌ وَلاَ ذَاتُ عَيْبٍ وَقَالَ الزُّهْرِيُّ إِذَا جَاءَ الْمُصَدِّقُ قَسَّمَ الشَّاءَ أَثْلاَثًا ثُلُثٌ خِيَارٌ وَثُلُثٌ أَوْسَاطٌ وَثُلُثٌ شِرَارٌ وَأَخَذَ الْمُصَدِّقُ مِنَ الْوَسَطِ وَلَمْ يَذْكُرِ الزُّهْرِيُّ الْبَقَرَ وَفِي الْبَابِ عَنْ أَبِي بَكْرٍ الصِّدِّيقِ وَبَهْزِ بْنِ حَكِيمٍ عَنْ أَبِيهِ عَنْ جَدِّهِ وَأَبِي ذَرٍّ وَأَنَسٍ  

The Messenger of Allah ﷺ wrote a letter about sadaqah (zakat) but he died before he could send it to his governors. He had kept it with his sword. So AbuBakr acted upon it till he died, and then Umar acted upon it till he died. It contained: "For five camels one goat is to be given; for ten camels two goats are to be given; for fifteen camels three goats are to be given; for twenty camels four goats are to be given; for twenty-five to thirty-five camels a she-camel in her second year is to be given. If the number exceeds by one up to seventy camels, a she-camel in her fourth year is to be given; if they exceed by one up to seventy-five camels, a she-camel in her fifth year is to be given; if they exceed by one up to ninety camels, two she-camels in their third year are to be given; if they exceed by one up to one hundred and twenty, two she-camels in their fourth year are to be given. If the camels are more than this, a she-camel in her fourth year is to be given for every fifty camels, and a she-camel in her third year is to be given for every forty camels. For forty to one hundred and twenty goats one goat is to be given; if they exceed by one up to two hundred, two goats are to be given. If they exceed by one up to three hundred, three goats are to be given; if the goats are more than this, one goat for every hundred goats is to be given. Nothing is payable until they reach one hundred. Those which are in one flock are not to be separated, and those which are in separate flocks are not be brought together from fear of sadaqah (zakat). Regarding that which belongs to two partners, they can make claims for restitution from each other with equity. An old goat and a defective one are not to be accepted as sadaqah (zakat)." Az-Zuhri said: When the collector comes, the goats will be apportioned into three flocks: one containing bad, the second good, and the third moderate. The collector will take zakat from the moderate. Az-Zuhri did not mention the cows (to be apportioned in three flocks). (Using translation from Abū Dāʾūd 1568)   

كَانَ رَسُولُ اللهِ ﷺ قَدْ كَتَبَ الصَّدَقَةَ وَلَمْ يُخْرِجْهَا إِلَى عُمَّالِهِ حَتَّى تُوُفِّيَ قَالَ فَأَخْرَجَهَا أَبُو بَكْرٍ مِنْ بَعْدِهِ فَعَمِلَ بِهَا حَتَّى تُوُفِّيَ ثُمَّ أَخْرَجَهَا عُمَرُ مِنْ بَعْدِهِ فَعَمِلَ بِهَا قَالَ فَلَقَدْ هَلَكَ عُمَرُ يَوْمَ هَلَكَ وَإِنَّ ذَلِكَ لَمَقْرُونٌ بِوَصِيَّتِهِ فَقَالَ كَانَ فِيهَا فِي الْإِبِلِ فِي كُلِّ خَمْسٍ شَاةٌ حَتَّى تَنْتَهِيَ إِلَى أَرْبَعٍ وَعِشْرِينَ فَإِذَا بَلَغَتْ إِلَى خَمْسٍ وَعِشْرِينَ فَفِيهَا بِنْتُ مَخَاضٍ إِلَى خَمْسٍ وَثَلَاثِينَ فَإِنْ لَمْ تَكُنِ ابْنَةُ مَخَاضٍ فَابْنُ لَبُونٍ فَإِذَا زَادَتْ عَلَى خَمْسٍ وَثَلَاثِينَ فَفِيهَا ابْنَةُ لَبُونٍ إِلَى خَمْسٍ وَأَرْبَعِينَ فَإِذَا زَادَتْ وَاحِدَةٌ فَفِيهَا حِقَّةٌ إِلَى سِتِّينَ فَإِذَا زَادَتْ فَفِيهَا جَذَعَةٌ إِلَى خَمْسٍ وَسَبْعِينَ فَإِذَا زَادَتْ فَفِيهَا ابْنَتَا لَبُونٍ إِلَى تِسْعِينَ فَإِذَا زَادَتْ فَفِيهَا حِقَّتَانِ إِلَى عِشْرِينَ وَمِائَةٍ فَإِذَا كَثُرَتِ الْإِبِلُ فَفِي كُلِّ خَمْسِينَ حِقَّةٌ وَفِي كُلِّ أَرْبَعِينَ ابْنَةُ لَبُونٍ وَفِي الْغَنَمِ مِنْ أَرْبَعِينَ شَاةٌ إِلَى عِشْرِينَ وَمِائَةٍ فَإِذَا زَادَتْ فَفِيهَا شَاتَانِ إِلَى مِائَتَيْنِ فَإِذَا زَادَتْ فَفِيهَا ثَلَاثٌ إِلَى ثَلَاثِ مِائَةٍ فَإِذَا زَادَتْ بَعْدُ فَلَيْسَفِيهَا شَيْءٌ حَتَّى تَبْلُغَ أَرْبَعَ مِائَةٍ فَإِذَا كَثُرَتِ الْغَنَمُ فَفِي كُلِّ مِائَةٍ شَاةٌ وَكَذَلِكَ لَا يُفَرَّقُ بَيْنَ مُجْتَمِعٍ وَلَا يُجْمَعُ بَيْنَ مُتَفَرِّقٍ مَخَافَةَ الصَّدَقَةِ وَمَا كَانَ مِنْ خَلِيطَيْنِ فَهُمَا يَتَرَاجَعَانِ بِالسَّوِيَّةِ لَا تُؤْخَذُ هَرِمَةٌ وَلَا ذَاتُ عَيْبٍ مِنَ الْغَنَمِ  

The Messenger of Allah ﷺ wrote a letter about sadaqah (zakat) but he died before he could send it to his governors. He had kept it with his sword. So AbuBakr acted upon it till he died, and then Umar acted upon it till he died. It contained: "For five camels one goat is to be given; for ten camels two goats are to be given; for fifteen camels three goats are to be given; for twenty camels four goats are to be given; for twenty-five to thirty-five camels a she-camel in her second year is to be given. If the number exceeds by one up to seventy camels, a she-camel in her fourth year is to be given; if they exceed by one up to seventy-five camels, a she-camel in her fifth year is to be given; if they exceed by one up to ninety camels, two she-camels in their third year are to be given; if they exceed by one up to one hundred and twenty, two she-camels in their fourth year are to be given. If the camels are more than this, a she-camel in her fourth year is to be given for every fifty camels, and a she-camel in her third year is to be given for every forty camels. For forty to one hundred and twenty goats one goat is to be given; if they exceed by one up to two hundred, two goats are to be given. If they exceed by one up to three hundred, three goats are to be given; if the goats are more than this, one goat for every hundred goats is to be given. Nothing is payable until they reach one hundred. Those which are in one flock are not to be separated, and those which are in separate flocks are not be brought together from fear of sadaqah (zakat). Regarding that which belongs to two partners, they can make claims for restitution from each other with equity. An old goat and a defective one are not to be accepted as sadaqah (zakat)." Az-Zuhri said: When the collector comes, the goats will be apportioned into three flocks: one containing bad, the second good, and the third moderate. The collector will take zakat from the moderate. Az-Zuhri did not mention the cows (to be apportioned in three flocks). (Using translation from Abū Dāʾūd 1568)  

كَتَبَ رَسُولُ اللَّهِ ﷺ كِتَابَ الصَّدَقَةِ فَلَمْ يُخَرِّجْهُ إِلَى عُمَّالِهِ حَتَّى قُبِضَ فَقَرَنَهُ بِسَيْفِهِ فَعَمِلَ بِهِ أَبُو بَكْرٍ حَتَّى قُبِضَ ثُمَّ عَمِلَ بِهِ عُمَرُ حَتَّى قُبِضَ فَكَانَ فِيهِ «فِي خَمْسٍ مِنَ الْإِبِلِ شَاةٌ وَفِي عَشَرَةٍ شَاتَانِ وَفِي خَمْسَ عَشْرَةَ ثَلَاثُ شِيَاهٍ وَفِي عِشْرِينَ أَرْبَعُ شِيَاهٍ وَفِي خَمْسٍ وَعِشْرِينَ بِنْتُ مَخَاضٍ إِلَى خَمْسٍ وَثَلَاثِينَ فَإِذَا زَادَتْ وَاحِدَةٌ فَفِيهَا بِنْتُ لَبُونٍ إِلَى خَمْسٍ وَأَرْبَعِينَ فَإِنْ زَادَتْ وَاحِدَةً فَفِيهَا حِقَّةٌ إِلَى سِتِّينَ فَإِنْ زَادَتْ وَاحِدَةٌ فَفِيهَا جَذَعَةٌ إِلَى خَمْسَةٍ وَسَبْعِينَ فَإِذَا زَادَتْ وَاحِدَةٌ فَفِيهَا بِنْتَا لَبُونٍ إِلَى تِسْعِينَ فَإِذَا زَادَتْ وَاحِدَةٌ فَفِيهَا حِقَّتَانِ إِلَى عِشْرِينَ وَمِائَةٍ فَإِنْ كَانَتِ الْإِبِلُ أَكْثَرُ مِنْ ذَلِكَ فَفِي كُلِّ خَمْسِينَ حِقَّةٌ وَفِي كُلِّ أَرْبَعِينَ بِنْتُ لَبُونٍ وَفِي الْغَنَمِ فِي كُلِّ أَرْبَعِينَ شَاةً شَاةٌ إِلَى عِشْرِينَ وَمِائَةٍ فَإِذَا زَادَتْ وَاحِدَةٌ فَشَاتَانِ إِلَى مِائَتَيْنِ فَإِذَا زَادَتْ وَاحِدَةٌ عَلَى الْمِائَتَيْنِ فَفِيهَا ثَلَاثُ شِيَاهٍ إِلَى ثَلَاثِ مِائَةٍ فَإِنْ كَانَتِ الْغَنَمُ أَكْثَرُ مِنْ ذَلِكَ فَفِي كُلِّ مِائَةِ شَاةٍ شَاةٌ وَلَيْسَ فِيهَا شَيْءٌ حَتَّى يَبْلُغَ الْمِائَةُ وَلَا يُفَرَّقُ بَيْنَ مُجْتَمِعٍ وَلَا يُجْمَعُ بَيْنَ مُتَفَرِّقٍ مَخَافَةَ الصَّدَقَةِ وَمَا كَانَ مِنْ خَلِيطَيْنِ فَإِنَّهُمَا يَتَرَاجَعَانِ بِالسَّوِيَّةِ وَلَا يُؤْخَذُ فِي الصَّدَقَةِ هَرِمَةٌ وَلَا ذَاتُ عَيْبٍ» قَالَ الزُّهْرِيُّ «إِذَا جَاءَ الْمُصَدِّقُ قُسِمَتِ الشَّاءُ أَثْلَاثًا ثُلُثًا شِرَارًا وَثُلُثًا خِيَارًا وَثُلُثًا وَسَطًا فَيَأْخُذُ الْمُصَدِّقُ مِنَ الْوَسَطِ» وَلَمْ يَذْكُرِ الزُّهْرِيُّ الْبَقَرَ  

[Machine] "On the authority of the Prophet ﷺ, that he wrote to the people of Yemen in a letter that included the obligatory duties, the recommended practices, and the charitable donations. The letter was sent with 'Amr ibn Hazm, and I read it to the people of Yemen. This is a copy of it: In the name of Allah, the Most Gracious, the Most Merciful. From Muhammad, the Prophet, to Shurahbil ibn 'Abd Kulal, Harith ibn 'Abd Kulal, and Nu'aim ibn Kulal, also known as the people of Ru'ayn, Ma'aafir, and Hamdan. After that, your messenger has returned and you have been given one-fifth of the spoils of war, as well as the fixed amount that Allah has prescribed for the believers from the agricultural lands that are irrigated naturally or by artificial means, or that are situated on hills. The fixed amount should be paid when the crops reach five usq in quantity. And what is watered by rain or springs, the fixed amount should be paid when the crops reach half of the usq requirement. And for every five camels that graze free, one sheep should be given until they reach twenty-four. And if one more is added, a one-year-old offspring should be given. If it is not available, then a male lamb until they reach thirty-five. And if one more is added, a one-year-old offspring should be given until they reach fifty. And if one more is added, a she-camel that is ready to mate should be given until they reach sixty. And if one more is added, a leg should be given until they reach seventy-five. And if one more is added, a female lamb should be given until they reach ninety. And if one more is added, two leg joints should be given until they reach one hundred and twenty. And if one more is added, then three thighs should be given until they reach three hundred. And whatever exceeds that, for every one hundred sheep, one sheep should be given. And there should not be haramah, nor unhealthy animals, nor animals with injuries, nor the offspring of a goat, except out of the will of the donor. And it should not be collected from disunited groups, nor separated among combined groups, for fear of causing a decrease in charity. And whatever is taken from the two mixed substances, they should be separated equally. And for every forty counts of paper currency, five dirhams should be given. And for every additional forty dirhams, one dirham should be given. And there is nothing less than five dirhams. And for every forty dinars, one dinar should be given. Verily, sadaqah is not permissible for Muhammad nor for the family of Muhammad. Rather, it is zakah, by which they purify themselves and support the poor believers, in the cause of Allah and the stranded traveler. And there is nothing for the slave or his horse.  

عَنِ النَّبِيِّ ﷺ أَنَّهُ كَتَبَ إِلَى أَهْلِ الْيَمَنِ بِكِتَابٍ فِيهِ الْفَرَائِضُ وَالسُّنَنُ وَالدِّيَاتُ وَبُعِثَ مَعَ عَمْرِو بْنِ حَزْمٍ فَقَرَأْتُ عَلَى أَهْلِ الْيَمَنِ وَهَذِهِ نَسَخَتْهَا بِسْمِ اللَّهِ الرَّحْمَنِ الرَّحِيمِ مِنْ مُحَمَّدٍ النَّبِيِّ إِلَى شُرَحْبِيلَ بْنِ عَبْدِ كُلَالٍ وَالْحَارِثِ بْنِ عَبْدِ كُلَالٍ وَنُعَيْمِ بْنِ كُلَالٍ قِيلَ ذِي رُعَيْنٍ وَمَعَافِرَ وَهَمْدَانَ أَمَّا بَعْدَ «فَقَدْ رَجَعَ رَسُولُكُمْ وَأُعْطِيتُمْ مِنَ الْمَغَانِمِ خُمْسَ اللَّهِ وَمَا كَتَبَ اللَّهُ عَلَى الْمُؤْمِنِينَ مِنَ الْعُشْرِ فِي الْعَقَارَ مَا سَقَتِ السَّمَاءُ أَوْ كَانَ سَحَّاءَ أَوْ كَانَ بِعَلَاءَ فَفِيهِ الْعُشْرُ إِذَا بَلَغَتْ خَمْسَةَ أَوْسُقٍ وَمَا سُقِيَ بِالرِّشَاءِ وَالدَّالِيَةِ فَفِيهِ نِصْفُ الْعُشْرِ إِذَا بَلَغَ خَمْسَةَ أَوْسُقٍ وَفِي كُلِّ خَمْسٍ مِنَ الْإِبِلِ السَّائِمَةِ شَاةٌ إِلَى أَنْ تَبْلُغَ أَرْبَعًا وَعِشْرِينَ فَإِذَا زَادَتْ وَاحِدَةً عَلَى أَرْبَعٍ وَعِشْرِينَ فَفِيهَا ابْنَةُ مَخَاضٍ فَإِنْ لَمْ تُوجَدْ فَابْنُ لَبُونٍ ذَكَرٌ إِلَى أَنْ تَبْلُغَ خَمْسَةً وَثَلَاثِينَ فَإِذَا زَادَتْ عَلَى خَمْسَةٍ وَثَلَاثِينَ وَاحِدَةً فَفِيهَا ابْنَةُ لَبُونٍ إِلَى أَنْ تَبْلُغَ خَمْسَةً وَأَرْبَعِينَ فَإِنْ زَادَتْ وَاحِدَةً عَلَى خَمْسَةٍ وَأَرْبَعِينَ فَفِيهَا حِقَّةٌ طَرُوقَةُ الْفَحْلِ إِلَى أَنْ تَبْلُغَ سِتِّينَ فَإِنْ زَادَتْ عَلَى سِتِّينَ وَاحِدَةً فَفِيهَا جَذَعَةٌ إِلَى أَنْ تَبْلُغَ خَمْسَةً وَسَبْعِينَ فَإِنْ زَادَتْ وَاحِدَةً عَلَى خَمْسَةٍ وَسَبْعِينَ فَفِيهَا ابْنَةُ لَبُونٍ إِلَى أَنْ تَبْلُغَ تِسْعِينَ فَإِنْ زَادَتْ وَاحِدَةً عَلَى تِسْعِينَ فَفِيهَا حِقَّتَانِ طَرُوقَتَا الْجَمَلِ إِلَى أَنْ تَبْلُغَ عِشْرِينَ وَمِائَةً فَمَا زَادَتْ عَلَى عِشْرِينَ وَمِائَةٍ فَفِي كُلِّ أَرْبَعِينَ ابْنَةُ لَبُونٍ وَفِي كُلِّ خَمْسِينَ حِقَّةٌ طَرُوقَةُ الْجَمَلِ وَفِي كُلِّ ثَلَاثِينَ بَاقُورَةً تَبِيعٌ جَذَعٌ وَفِي كُلِّ أَرْبَعِينَ بَاقُورَةً بَقَرَةٌ وَفِي كُلِّ أَرْبَعِينَ شَاةً سَائِمَةً شَاةٌ إِلَى أَنْ تَبْلُغَ عِشْرِينَ وَمِائَةً فَإِنْ زَادَتْ عَلَى عِشْرِينَ وَمِائَةٍ وَاحِدَةً فَفِيهَا شَاتَانِ إِلَى أَنْ تَبْلُغَ مِائَتَيْنِ فَإِنْ زَادَتْ وَاحِدَةً فَفِيهَا ثَلَاثُ شِيَاهٍ إِلَى أَنْ تَبْلُغَ ثَلَاثَ مِائَةٍ فَإِنْ زَادَتْ فَمَا زَادَ فَفِي كُلِّ مِائَةِ شَاةٍ شَاةٌ وَلَا يُوجَدُ فِي الصَّدَقَةِ هَرِمَةٌ وَلَا عَجْفَاءُ وَلَا ذَاتُ عَوَارٍ وَلَا تَيْسُ الْغَنَمِ إِلَّا أَنْ يَشَاءَ الْمُصَدِّقُ وَلَا يُجْمَعُ بَيْنَ مُتَفَرِّقٍ وَلَا يُفَرَّقُ بَيْنَ مُجْتَمِعٍ خِيفَةَ الصَّدَقَةِ وَمَا أُخِذَ مِنَ الْخَلِيطَيْنِ فَإِنَّهُمَا يَتَرَاجَعَانِ بَيْنَهُمَا بِالسَّوِيَّةِ وَفِي كُلِّ خَمْسِ أَوَاقٍ مِنَ الْوَرِقِ خَمْسَةُ دَرَاهِمَ وَمَا زَادَ فَفِي كُلِّ أَرْبَعِينَ دِرْهَمًا دِرْهَمٌ وَلَيْسَ فِيمَا دُونَ خَمْسِ أَوَاقٍ شَيْءٌ وَفِي كُلِّ أَرْبَعِينَ دِينَارًا دِينَارٌ إِنَّ الصَّدَقَةَ لَا تَحِلُّ لِمُحَمَّدٍ وَلَا لِأَهْلِ بَيْتِ مُحَمَّدٍ إِنَّمَا هِيَ الزَّكَاةُ تُزَكِّي بِهَا أَنْفُسَهُمْ وَلِفُقَرَاءِ الْمُؤْمِنِينَ وَفِي سَبِيلِ اللَّهِ وَابْنِ السَّبِيلِ وَلَيْسَ فِي رَقِيقٍ وَلَا فِي مَزْرَعَةٍ وَلَا عُمَّالِهَا شَيْءٌ إِذَا كَانَتْ تُؤَدِّي صَدَقَتَهَا مِنَ الْعُشْرِ وَأَنَّهُ لَيْسَ فِي عَبْدٍ مُسْلِمٍ وَلَا فِي فَرَسِهِ شَيْءٌ»  

These are the types of charity (zakah) that the Messenger of Allah ﷺ made obligatory upon the Muslims and which Allah, may He be glorified and exalted, enjoined upon the Messenger of Allah ﷺ. Whoever among the Muslims is asked to pay it in the proper manner, let him give it; whoever is asked for more than that, let him not give it. For less than twenty-five camels, for each five, one sheep (should be given). If the number reaches twenty-five, then one she-camel in its second year (should be given), up to thirty-five. If there is no she-camel in its second year, then a he-camel in its third year (may be given). If the number reaches thirty-six, then a she-camel in its third year (should be given), up to forty-five. If the number reaches forty-six, then a she-camel in its fourth year that has been bred to a stallion camel should be given, up to sixty, If the number reaches sixty-one, then a she-camel in its fifth year (should be given), up to seventy five. If the number reaches seventy-six, then two she-camels in their second year (should be given), up to ninety. If the number reaches ninety-one, then two she camels in their fourth year that have been bred to a stallion camel should be given, up to one hundred and twenty. If the number is more than one hundred and twenty, then for every forty camels, a she-camel limits third year should be given and for every fifty a she-camel in its fourth year. If the ages of the camels for zakah differ, if what is due is a she-camel in its fifth year but he does not own such a camel, but he has a she-camel in its fourth year, then that will be accepted from him and he should add to it two sheep, if available, or twenty dirhams. If what is due from him is a she-camel in its fourth year and he only has a she camel in its fifth year, it should be accepted from him and the zakat collector should give him back twenty dirhams or two sheep. If what is due from him is a shecamel in its fourth year, but he does not have such a cameland he has a she-camel in its third year, then it should be accepted from him and he should add to it two sheep, is available, or twenty dirhams. If what is due from him is a she camel in its second year, but he only has a he-camel in its third year, then it should be accepted from him and nothing should be added to it. If he has only four camels, no zakah is due unless the owner wants to give it. With regard to zakah on sheep in the pasture, if there are forty sheep, then one sheep is due as zakah, up to one hundred and twenty sheep. of there is one more than that, then two sheep are due, up to two hundred. If there is one more than that then three sheep are due, up to three hundred. If there is one more than that, then for every hundred sheep, one sheep is due No toothless or defective sheep should be taken as zakah and neither should a ram, unless the one who is giving allows that. Separate flocks should not be put together and flocks should not be divided so as to avoid or reduce zakah. If there are two partners [and the zakah-collector comes and takes zakah), they should settle the matter between them on a fair basis. If a man's flock is grazing if it is one less than forty, then no zakah is due on it unless the owner wants to give it. On silver the zakah is one quarter of one tenth; if the wealth is only one hundred and ninety dirhams, then no zakah is due on it unless the owner wants to give it. (Using translation from Aḥmad 72)   

أَنَّ أَبَا بَكْرٍ الصِّدِّيقَ ؓ لَمَّا اسْتُخْلِفَ وَجَّهَ أَنَسَ بْنَ مَالِكٍ إِلَى الْبَحْرَيْنِ فَكَتَبَ لَهُ بِسْمِ اللهِ الرَّحْمَنِ الرَّحِيمِ هَذِهِ فَرِيضَةُ الصَّدَقَةِ الَّتِي فَرَضَ رَسُولُ اللهِ ﷺ عَلَى الْمُسْلِمِينَ الَّتِي أَمَرَ اللهُ بِهَا رَسُولَ اللهِ ﷺ فَمَنْ سُئِلَهَا مِنَ الْمُؤْمِنِينَ عَلَى وَجْهِهَا فَلْيُعْطِهَا وَمَنْ سُئِلَ فَوْقَهَا فَلَا يُعْطِهِ فِي أَرْبَعٍ وَعِشْرِينَ مِنَ الْإِبِلِ فَمَا دُونَهَا الْغَنَمُ فِي كُلِّ خَمْسٍ شَاةٌ فَإِذَا بَلَغَتْ خَمْسًا وَعِشْرِينَ إِلَى خَمْسٍ وَثَلَاثِينَ فَفِيهَا ابْنَةُ مَخَاضٍ أُنْثَى فَإِنْ لَمْ تَكُنْ فِيهَا ابْنَةُ مَخَاضٍ فَابْنُ لَبُونٍ ذَكَرٌ فَإِذَا بَلَغَتْ سِتَّةً وَثَلَاثِينَ إِلَى خَمْسٍ وَأَرْبَعِينَ فَفِيهَا ابْنَةُ لَبُونٍ فَإِذَا بَلَغَتْ سِتَّةً وَأَرْبَعِينَ إِلَى سِتِّينَ فَفِيهَا حِقَّةٌ طَرُوقَةُ الْجَمَلِ فَإِذَا بَلَغَتْ إِحْدَى وَسِتِّينَ إِلَى خَمْسٍ وَسَبْعِينَ فَفِيهَا جَذَعَةٌ فَإِذَا بَلَغَتْ سِتًّا وَسَبْعِينَ إِلَى تِسْعِينَ فَفِيهَا ابْنَتَا لَبُونٍ فَإِذَا بَلَغَتْ إِحْدَى وَتِسْعِينَ إِلَى عِشْرِينَ وَمِائَةٍ فَفِيهَا حِقَّتَانِ طَرُوقَتَا الْجَمَلِ فَإِذَا زَادَتْ عَلَى عِشْرِينَ وَمِائَةٍ فَفِي كُلِّ أَرْبَعِينَ ابْنَةُ لَبُونٍ وَفِي كُلِّ خَمْسِينَ حِقَّةٌ وَمَنْ لَمْ يَكُنْ لَهُ إِلَّا أَرْبَعٌ مِنَ الْإِبِلِ فَلَيْسَ فِيهَا شَيْءٌ إِلَّا أَنْ يَشَاءَ رَبُّهَا فَإِذَا بَلَغَتْ خَمْسًا مِنَ الْإِبِلِ فَفِيهَا شَاةٌ قَالَ وَمَنْ بَلَغَتْ عِنْدَهُ مِنَ الْإِبِلِ صَدَقَةُ الْجَذَعَةِ وَلَيْسَ عِنْدَهُ جَذَعَةٌ وَعِنْدَهُ حِقَّةٌ فَإِنَّهَا تُقْبَلُ مِنْهُ وَيَجْعَلُ مَعَهَا شَاتَيْنِ إِنِ اسْتَيْسَرَتَا أَوْ عِشْرِينَ دِرْهَمًا وَمَنْ بَلَغَتْ عِنْدَهُ صَدَقَةُ الْحِقَّةِ وَلَيْسَتْ عِنْدَهُ الْحِقَّةُ وَعِنْدَهُ جَذَعَةٌ فَإِنَّهَا تُقْبَلُ مِنْهُ الْجَذَعَةُ وَيُعْطِيهِ الْمُصَدِّقُ عِشْرِينَ دِرْهَمًا أَوْ شَاتَيْنِ وَمَنْ بَلَغَتْ صَدَقَتُهُ الْحِقَّةَ وَلَيْسَتْ عِنْدَهُ إِلَّا ابْنَةُ لَبُونٍ فَإِنَّهَا تُقْبَلُ مِنْهُ ابْنَةُ لَبُونٍ وَيُعْطِي مَعَهَا شَاتَيْنِ أَوْ عِشْرِينَ دِرْهَمًا وَمَنْ بَلَغَتْ صَدَقَتُهُ ابْنَةَ لَبُونٍ وَلَيْسَتْ عِنْدَهُ وَعِنْدَهُ حِقَّةٌ فَإِنَّهَا تُقْبَلَ مِنْهُ الْحِقَّةُ وَيُعْطِيهِ الْمُصَدِّقُ عِشْرِينَ دِرْهَمًا أَوْ شَاتَيْنِ وَمَنْ بَلَغَتْ صَدَقَتُهُ ابْنَةَ لَبُونٍ وَلَيْسَتْ عِنْدَهُ وَعِنْدَهُ بِنْتُ مَخَاضٍ فَإِنَّهَا تُقْبَلُ مِنْهُ ابْنَةُ مَخَاضٍ وَيُعْطِي مَعَهَا عِشْرِينَ دِرْهَمًا أَوْ شَاتَيْنِ وَصَدَقَةُ الْغَنَمِ فِي سَائِمَتِهَا فَإِذَا كَانَتْ أَرْبَعِينَ إِلَى عِشْرِينَ وَمِائَةِ شَاةٍ فَفِيهَا شَاةٌ فَإِذَا زَادَتْ عَلَى عِشْرِينَ وَمِائَةٍ إِلَى أَنْ تَبْلُغَ مِائَتَيْنِ فَفِيهَا شَاتَانِ فَإِذَا زَادَتْ عَلَى الْمِائَتَيْنِ إِلَى ثَلَاثِمِائَةٍ فَفِيهَا ثَلَاثُ شِيَاهٍ فَإِذَا زَادَتِ الْغَنَمُ عَلَى ثَلَاثِمِائَةٍ فَفِي كُلِّ مِائَةٍ شَاةٌ وَلَا يُخْرَجُ فِي الصَّدَقَةِ هَرِمَةٌ وَلَا ذَاتُ عَوَارٍ وَلَا تَيْسُ الْغَنَمِ إِلَّا أَنْ يَشَاءَ الْمُصَدِّقُ فَإِذَا كَانَتْ سَائِمَةُ الرَّجُلِ نَاقِصَةً مِنْ أَرْبَعِينَ شَاةً وَاحِدَةً فَلَيْسَ فِيهَا صَدَقَةٌ إِلَّا أَنْ يَشَاءَ رَبُّهَا وَفِي الرِّقَةِ رُبْعُ الْعُشْرِ فَإِذَا لَمْ يَكُنْ مَالٌ إِلَّا تِسْعِينَ وَمِائَةً فَلَيْسَ فِيهَا صَدَقَةٌ إِلَّا أَنْ يَشَاءَ رَبُّهَا لَفْظُ حَدِيثِ أَبِي عَبْدِ اللهِ  

These are the types of charity (zakah) that the Messenger of Allah ﷺ made obligatory upon the Muslims and which Allah, may He be glorified and exalted, enjoined upon the Messenger of Allah ﷺ. Whoever among the Muslims is asked to pay it in the proper manner, let him give it; whoever is asked for more than that, let him not give it. For less than twenty-five camels, for each five, one sheep (should be given). If the number reaches twenty-five, then one she-camel in its second year (should be given), up to thirty-five. If there is no she-camel in its second year, then a he-camel in its third year (may be given). If the number reaches thirty-six, then a she-camel in its third year (should be given), up to forty-five. If the number reaches forty-six, then a she-camel in its fourth year that has been bred to a stallion camel should be given, up to sixty, If the number reaches sixty-one, then a she-camel in its fifth year (should be given), up to seventy five. If the number reaches seventy-six, then two she-camels in their second year (should be given), up to ninety. If the number reaches ninety-one, then two she camels in their fourth year that have been bred to a stallion camel should be given, up to one hundred and twenty. If the number is more than one hundred and twenty, then for every forty camels, a she-camel limits third year should be given and for every fifty a she-camel in its fourth year. If the ages of the camels for zakah differ, if what is due is a she-camel in its fifth year but he does not own such a camel, but he has a she-camel in its fourth year, then that will be accepted from him and he should add to it two sheep, if available, or twenty dirhams. If what is due from him is a she-camel in its fourth year and he only has a she camel in its fifth year, it should be accepted from him and the zakat collector should give him back twenty dirhams or two sheep. If what is due from him is a shecamel in its fourth year, but he does not have such a cameland he has a she-camel in its third year, then it should be accepted from him and he should add to it two sheep, is available, or twenty dirhams. If what is due from him is a she camel in its second year, but he only has a he-camel in its third year, then it should be accepted from him and nothing should be added to it. If he has only four camels, no zakah is due unless the owner wants to give it. With regard to zakah on sheep in the pasture, if there are forty sheep, then one sheep is due as zakah, up to one hundred and twenty sheep. of there is one more than that, then two sheep are due, up to two hundred. If there is one more than that then three sheep are due, up to three hundred. If there is one more than that, then for every hundred sheep, one sheep is due No toothless or defective sheep should be taken as zakah and neither should a ram, unless the one who is giving allows that. Separate flocks should not be put together and flocks should not be divided so as to avoid or reduce zakah. If there are two partners [and the zakah-collector comes and takes zakah), they should settle the matter between them on a fair basis. If a man's flock is grazing if it is one less than forty, then no zakah is due on it unless the owner wants to give it. On silver the zakah is one quarter of one tenth; if the wealth is only one hundred and ninety dirhams, then no zakah is due on it unless the owner wants to give it. (Using translation from Aḥmad 72)   

أَنَّ أَبَا بَكْرٍ ؓ كَتَبَ لَهُ إِنَّ هَذِهِ فَرَائِضُ الصَّدَقَةِ الَّتِي فَرَضَ رَسُولُ اللهِ ﷺ عَلَى الْمُسْلِمِينَ الَّتِي أَمَرَ اللهُ ﷻ بِهَا رَسُولَهَ فَمَنْ سُئِلَهَا مِنَ الْمُسْلِمِينَ عَلَى وَجْهِهَا فَلْيُعْطِهَا وَمَنْ سُئِلَ فَوْقَهُ فَلَا يُعْطِهِ فِيمَا دُونَ خَمْسٍ وَعِشْرِينَ مِنَ الْإِبِلِ فِي كُلِّ خَمْسِ ذَوْدٍ شَاةٌ فَإِذَا بَلَغَتْ خَمْسًا وَعِشْرِينَ فَفِيهَا ابْنَةُ مَخَاضٍ إِلَى خَمْسٍ وَثَلَاثِينَ فَإِنْ لَمْ تَكُنِ ابْنَةُ مَخَاضٍ فَابْنُ لَبُونٍ ذَكَرٌ فَإِذَا بَلَغَتْ سِتًّا وَثَلَاثِينَ فَفِيهَا بِنْتُ لَبُونٍ إِلَى خَمْسٍ وَأَرْبَعِينَ فَإِذَا بَلَغَتْ سِتًّا وَأَرْبَعِينَ فَفِيهَا حِقَّةٌ طَرُوقَةُ الْفَحْلِ إِلَى سِتِّينَ فَإِذَا بَلَغَتْ وَاحِدَةً وَسِتِّينَ فَفِيهَا جَذَعَةٌ إِلَى خَمْسٍ وَسَبْعِينَ فَإِذَا بَلَغَتْ سِتًّا وَسَبْعِينَ فَفِيهَا ابْنَتَا لَبُونٍ إِلَى تِسْعِينَ فَإِذَا بَلَغَتْ وَاحِدَةً وَتِسْعِينَ فَفِيهَا حِقَّتَانِ طَرُوقَتَا الْفَحْلِ إِلَى عِشْرِينَ وَمِائَةٍ فَإِذَا زَادَتْ عَلَى عِشْرِينَ وَمِائَةٍ فَفِي كُلِّ أَرْبَعِينَ ابْنَةُ لَبُونٍ وَفِي كُلِّ خَمْسِينَ حِقَّةٌ فَإِذَا تَبَايَنَ أَسْنَانُ الْإِبِلِ وَفَرَائِضُ الصَّدَقَاتِ فَمَنْ بَلَغَتْ عِنْدَهُ صَدَقَةُ الْجَذَعَةِ وَلَيْسَ عِنْدَهُ جَذَعَةٌ وَعِنْدَهُ حِقَّةٌ فَإِنَّهَا تُقْبَلُ مِنْهُ حِقَّةٌ وَيُجْعَلُ مَعَهَا شَاتَانِ إِنِ اسْتَيْسَرَتَا لَهُ أَوْ عِشْرِينَ دِرْهَمًا وَمَنْ بَلَغَتْ عِنْدَهُ صَدَقَةُ الْحِقَّةِ وَلَيْسَ عِنْدَهُ إِلَّا جَذَعَةٌ فَإِنَّهَا تُقْبَلُ مِنْهُ وَيُعْطِيهِ الْمُصَدِّقُ عِشْرِينَ دِرْهَمًا أَوْ شَاتَيْنِ وَمَنْ بَلَغَتْ عِنْدَهُ صَدَقَةُ الْحِقَّةِ وَلَيْسَتْ عِنْدَهُ إِلَّا ابْنَةُ لَبُونٍ فَإِنَّهَا تُقْبَلُ مِنْهُ وَيُجْعَلُ مَعَهَا شَاتَانِ إِنِ اسْتَيْسَرَتَا لَهُ أَوْ عِشْرِينَ دِرْهَمًا وَمَنْ بَلَغَتْ عِنْدَهُ صَدَقَةُ ابْنَةِ لَبُونٍ وَلَيْسَتْ عِنْدَهُ إِلَّا حِقَّةٌ فَإِنَّهَا تُقْبَلُ مِنْهُ وَيُعْطِيهِ الْمُصَدِّقُ عِشْرِينَ دِرْهَمًا أَوْ شَاتَيْنِ وَمَنْ بَلَغَتْ صَدَقَتُهُ ابْنَةَ لَبُونٍ وَلَيْسَتْ عِنْدَهُ ابْنَةُ لَبُونٍ وَعِنْدَهُ ابْنَةُ مَخَاضٍ فَإِنَّهَا تُقْبَلُ مِنْهُ وَيُجْعَلُ مَعَهَا شَاتَانِ إِنِ اسْتَيْسَرَتَا أَوْ عِشْرِينَ دِرْهَمًا وَمَنْ بَلَغَتْ صَدَقَتُهُ ابْنَةَ مَخَاضٍ وَلَيْسَ عِنْدَهُ إِلَّا ابْنُ لَبُونٍ ذَكَرٌ فَإِنَّهُ يُقْبَلُ مِنْهُ وَلَيْسَ مَعَهُ شَيْءٌ وَمَنْ لَمْ يَكُنْ عِنْدَهُ إِلَّا أَرْبَعَةٌ مِنَ الْإِبِلِ فَلَيْسَ عَلَيْهِ فِيهَا شَيْءٌ إِلَّا أَنْ يَشَاءَ رَبُّهَا وَفِي صَدَقَةِ الْغَنَمِ فِي سَائِمَتِهَا إِذَا كَانَتْ أَرْبَعِينَ فَفِيهَا شَاةٌ إِلَى عِشْرِينَ وَمِائَةٍ فَإِذَا زَادَتْ فَفِيهَا شَاتَانِ إِلَى مِائَتَيْنِ فَإِذَا زَادَتْ وَاحِدَةً فَفِيهَا ثَلَاثُ شِيَاهٍ إِلَى ثَلَاثِمِائَةٍ فَإِذَا زَادَتْ وَاحِدَةً فَفِي كُلِّ مِائَةٍ شَاةٌ وَلَا تُؤْخَذُ فِي الصَّدَقَةِ هَرِمَةٌ وَلَا ذَاتُ عَوَارٍ وَلَا تَيْسُ الْغَنَمِ إِلَّا أَنْ يَشَاءَ الْمُصَدِّقُ وَلَا يُجْمَعُ بَيْنَ مُتَفَرِّقٍ وَلَا يُفَرَّقُ بَيْنَ مُجْتَمِعٍ خَشْيَةَ الصَّدَقَةِ وَمَا كَانَ مِنْ خَلِيطَيْنِ فَإِنَّهُمَا يَتَرَاجَعَانِ بَيْنَهُمَا بِالسَّوِيَّةِ وَإِذَا كَانَتْ سَائِمَةُ الرَّجُلِ نَاقِصَةً مِنْ أَرْبَعِينَ شَاةً شَاةً وَاحِدَةً فَلَيْسَ فِيهَا شَيْءٌ إِلَّا أَنْ يَشَاءَ رَبُّهَا وَفِي الرِّقَةِ رُبْعُ الْعُشُورِ فَإِذَا لَمْ يَكُنِ الْمَالُ إِلَّا تِسْعُونَ وَمِائَةُ دِرْهَمٍ فَلَيْسَ فِيهَا شَيْءٌ إِلَّا أَنْ يَشَاءَ رَبُّهَا وَرَوَاهُ النَّضْرُ بْنُ شُمَيْلٍ عَنْ حَمَّادِ بْنِ سَلَمَةَ قَالَ أَخَذْنَا هَذَا الْكِتَابَ مِنْ ثُمَامَةَ بْنِ عَبْدِ اللهِ بْنِ أَنَسٍ يُحَدِّثُهُ عَنْ أَنَسِ بْنِ مَالِكٍ عَنْ رَسُولِ اللهِ ﷺ أَخْبَرَنَا أَبُو سَعِيدِ بْنُ أَبِي عُمَرَ ثنا أَبُو الْعَبَّاسِ مُحَمَّدُ بْنُ يَعْقُوبَ أَنْبَأَ الرَّبِيعُ بْنُ سُلَيْمَانَ قَالَ قَالَ الشَّافِعِيُّ حَدِيثُ أَنَسٍ حَدِيثٌ ثَابِتٌ مِنْ جِهَةِ حَمَّادِ بْنِ سَلَمَةَ وَغَيْرِهِ عَنْ رَسُولِ اللهِ ﷺ وَبِهِ نَأْخُذُ وَأَخْبَرَنَا أَبُو بَكْرِ بْنُ الْحَارِثِ الْفَقِيهُ قَالَ قَالَ عَلِيُّ بْنُ عُمَرَ الْحَافِظُ لِحَدِيثِ حَمَّادِ بْنِ سَلَمَةَ وَمَا قَبْلَهُ إِسْنَادٌ صَحِيحٌ وَكُلُّهُمْ ثِقَاتٌ 7249 وَأَخْبَرَنَا أَبُو الْحَسَنِ عَلِيُّ بْنُ مُحَمَّدِ بْنِ عَلِيٍّ الْمُقْرِئُ أنبأ الْحَسَنُ بْنُ مُحَمَّدِ بْنِ إِسْحَاقَ ثنا يُوسُفُ بْنُ يَعْقُوبَ الْقَاضِي ثنا أَبُو الرَّبِيعِ ح وَأَخْبَرَنَا أَبُو الْحَسَنِ بْنُ أَبِي الْمَعْرُوفِ الْفَقِيهُ الْمِهْرَجَانِيُّ بِهَا حَدَّثَنِي أَبُو سَهْلٍ بِشْرُ بْنُ أَحْمَدَ أنبأ أَبُو يَعْلَى ثنا أَبُو الرَّبِيعِ ثنا حَمَّادُ بْنُ زَيْدٍ ثنا أَيُّوبُ قَالَ رَأَيْتُ عِنْدَ ثُمَامَةَ بْنِ عَبْدِ اللهِ بْنِ أَنَسٍ كِتَابًا كَتَبَهُ أَبُو بَكْرٍ الصِّدِّيقُ ؓ لِأَنَسِ بْنِ مَالِكٍ ؓ حِينَ بَعَثَهُ عَلَى صَدَقَةِ الْبَحْرَيْنِ عَلَيْهِ خَاتَمُ النَّبِيِّ ﷺ مُحَمَّدٌ رَسُولُ اللهِ فِيهِ مِثْلُ هَذَا الْقَوْلِ  

[Machine] When Abu Bakr was appointed, he sent him to Bahrain and wrote this letter to him: "In the name of Allah, the Most Merciful, the Most Compassionate. This is the obligation of charity that Allah has enjoined upon the Muslims, which the Messenger of Allah ﷺ commanded. So whoever is asked for it from among the Muslims, let him give it willingly, and whoever is asked for more than that, let him not give it. He mentioned the Hadith regarding the obligation of charity on camels and what is between their humps, then he said: "And the charity of sheep is based on their number. When they are forty to twenty, there is one sheep; when they exceed twenty to a hundred, there are two sheep; when they exceed a hundred to three hundred, there are three sheep; when they exceed three hundred, for every hundred there is one sheep. Hairless sheep, sheep with deformities, and goats are not taken as charity unless the giver wishes. Charity should not be combined between separate groups and should not be divided among a united group out of fear of charity. If there are two different groups, they should reconcile with equality. If a man's flock is less than forty sheep, there is no charity in it unless its Lord wills."  

أَنَّ أَبَا بَكْرٍ ؓ لَمَّا اسْتُخْلِفَ بَعَثَهُ إِلَى الْبَحْرَيْنِ وَكَتَبَ لَهُ هَذَا الْكِتَابَ بِسْمِ اللهِ الرَّحْمَنِ الرَّحِيمِ هَذِهِ فَرِيضَةُ الصَّدَقَةِ الَّتِي فَرَضَ اللهُ عَلَى الْمُسْلِمِينَ الَّتِي أَمَرَ بِهَا رَسُولُ اللهِ ﷺ فَمَنْ سُئِلَهَا مِنَ الْمُسْلِمِينَ عَلَى وَجْهِهَا فَلْيُعْطِهَا وَمَنْ سُئِلَ فَوْقَهَا فَلَا يُعْطِهَا فَذَكَرَ الْحَدِيثَ فِي فَرْضِ الْإِبِلِ وَمَا بَيْنَ أَسْنَانِهَا ثُمَّ قَالَ وَصَدَقَةُ الْغَنَمِ فِي سَائِمَتِهَا فَإِذَا كَانَتْ أَرْبَعِينَ إِلَى عِشْرِينَ وَمِائَةٍ فَفِيهَا شَاةٌ فَإِذَا زَادَتْ عَلَى عِشْرِينَ وَمِائَةٍ إِلَى أَنْ تَبْلُغَ مِائَتَيْنِ فَفِيهَا شَاتَانِ فَإِذَا زَادَتْ عَلَى مِائَتَيْنِ إِلَى ثَلَاثِمِائَةٍ فَفِيهَا ثَلَاثُ شِيَاهٍ فَإِذَا زَادَتْ عَلَى ثَلَاثِمِائَةٍ فَفِي كُلِّ مِائَةٍ شَاةٌ وَلَا يُؤْخَذُ فِي الصَّدَقَةِ هَرِمَةٌ وَلَا ذَاتُ عَوَارٍ وَلَا تَيْسٌ إِلَّا أَنْ يَشَاءَ الْمُصَدِّقُ وَلَا يُجْمَعُ بَيْنَ مُتَفَرِّقٍ وَلَا يُفَرَّقُ بَيْنَ مُجْتَمِعٍ خَشْيَةَ الصَّدَقَةِ وَمَا كَانَ مِنْ خَلِيطَيْنِ فَإِنَّهُمَا يَتَرَاجَعَانِ بَيْنَهُمَا بِالسَّوِيَّةِ فَإِذَا كَانَتْ سَائِمَةُ الرَّجُلِ نَاقِصَةً مِنَ أَرْبَعِينَ شَاةً فَلَيْسَ فِيهَا صَدَقَةٌ إِلَّا أَنْ يَشَاءَ رَبُّهَا  

"عن عَلِىٍّ قَالَ: قَامَ فينَا رَسُولُ الله ﷺ ذَاتَ يَوْمٍ فَقَالَ: إنَّا قَدْ وَضَعْنَا عَنْكُمْ صَدَقَةَ الْخَيْلِ وَالرَّقِيقِ، وَلَكِنْ هَاتُوا رُبُعَ الْعُشْرِ، هَاتُوا مِنْ أَرْبَعِينَ دِرْهَمًا دِرْهَمًا وَلَيْسَ فِيمَا دُونَ الْمِائَتَينِ شَئٌ، وَفِى عِشْرِينَ مِثْقَالًا نَصْف مِثْقَالٍ، وَلَيْسَ فيمَا دُونَ ذَلِكَ شَئٌ، وُفِيمَا سَقَتِ السَّمَاءُ، أَوْ سُقى العُشْر، وَفِيمَا سُقِىَ بِالمغرب نصْفَ الْعُشْرِ وَفِى الإِبلِ فِى خَمسٍ شَاةٌ، وَلَيْسَ فِيمَا دُونَ ذَلِكَ شَىْءٌ، وَفِى لفْظٍ وَلَيْسَ فِى أَرْبعٍ شىْءٌ، وَفِى عَشْرٍ شَاتَانِ، وَفِى خَمْسَ عَشْرَةَ ثَلاثُ شِيَاهٍ، وَفِى عِشْرِينَ أَرْبع، وَفِى خَمْسٍ وَعِشْرِينَ خَمس مِنَ الْغَنَمِ، فَإنْ زَادَتْ وَاحِدَة فَفِيهَا ابْنَةُ لَبُون إلىَ خَمسٍ وَأَرْبَعِينَ فَإِنْ زَادَتْ وَاحِدَة فَفِيهَا حقّة طرُوقَةُ الْجَمَلِ إِلَى سَنَتَيْنِ، فَإِنْ زَادَتْ وَاحِدَةً فَفِيهَا جَذَعَةٌ إِلى خْمْسٍ وَسَبْعِينَ، فَإِنْ زَادَتْ وَاحِدَةً فَفِيهَا ابْنَتَا لَبُون إِلَى تِسْعِينَ، فَإِنْ زَادَتْ ففيهَا حِقَّتَانِ طَرُوقَتَا الْجَمَلِ إِلى عِشْرِينَ وَمَائةٍ، فَإِنْ كَانَتْ الإِبِلُ أَكْثَرَ مِنْ ذَلِكَ فَفِى كُلّ خَمْسِين حِقّةٌ، وَفِى الْبَقَرِ فِى ثَلَاثينَ تَبِيعٌ أَوْ تَبِيعَةُ حَوْلٍ، وَفِى أَرْبَعِينَ مُسِنَّةٌ، وَلَيْسَ عَلَى العَوَامِلِ شَىْءٌ، وفِى الْغَنَمِ فِى أَرْبَعِينَ شَاةً شَاةٌ، فَإِنْ لَم يَكُنْ إلَّا تِسْعًا وَثَلَاثِينَ (*) فَلَيْسَ عَلَيْكَ شَىْء، وَفِى الأَرْبَعِينَ شَاةٌ، ثُمَّ لَيْسَ عَلَيْكَ فِيهَا شَىْء حَتَّى يَبْلُغ عِشْرِينَ وَمَائِة، فَإِنْ زَادَتْ وَاحِدَة عَلَى عَشْرِين وَمَائة فَفِيهَا شَاتَانِ إِلَى الْمِائَتَيْنِ، فَإِنْ زَادَتْ عَلَى الْمِائَتَيْنِ وَاحِدَة فَفِيهَا ثَلَاثُ شِيَاةٍ

إلَى ثَلَاثمِائَة فَإِنْ كَثرَ الشَّيَاه فَفِى كُلِّ مائة شَاة شَاة، وَلَا يُفَرّقُ بَيْنَ مجْتَمعٍ وَلَا يَجْمعُ بَيْنَ مُتَفَرِّق خَشْيَةَ الصَّدقَة، وَلَا يَأخُذُ الْمُصَدِّق فَحْلًا وَلَا هَرِمَة، وَلَا ذَاتَ عَوَارٍ، وَلَا تَيْسًا إلَّا أَنْ يَشَاءَ المُصَدِّقُ، فإنْ لَمْ يَكُنْ فِى الإبِلِ ابْنَة مَخَاضٍ وَلَا ابْنُ لَبُونٍ فَعشرَةُ دَرَاهم أَوْ شَاتَانِ".  

"في خَمْسٍ من الإِبِلِ شَاةٌ، وفي عشرٍ شَاتَانِ، وَفِي خَمْسَ عَشْرَة ثلاثُ شياه، وفي عِشْرِينَ أَربعُ شياه، وفي خَمْسٍ وعشرينَ ابنَةُ مَخَاضٍ إِلَى خَمْسٍ وَثَلاثينَ، فَإِنْ زَادَتْ وَاحدَةً فَفِيهَا ابنَةُ لَبُونٍ إِلَى خَمْسٍ وَأرْبَعِينَ، فَإِذَا زَادَتْ وَاحِدَةً فَفيهَا حِقَةٌ إِلَى سِتِّينَ، فَإِذَا زَادَتْ وَاحِدَةً فَفِيهَا جَذَعَة إِلَى خمْسٍ وَسَبْعِينَ، فَإِذَا زَادَتْ وَاحدَةً فَفِيهَا ابنَتَا لَبُونٍ إِلَى تِسْعينَ، فَإِذَا زَادَتْ وَاحِدَةً فَفيِهَا حِقَّتَانِ إِلَى عشْرِينَ وَمَائَة، فَإِنْ

كَانَت الإِبِلُ أَكْثَرَ مِنْ ذَلِكَ فَفِي كُلِّ خمْسِينَ حِقَّةٌ، وَفِي كُلِّ أرْبعينَ بنتُ لَبُونٍ، فَإِذَا كَانَتْ إِحْدَى وَعِشْرِينَ وَمِائَة فَفِيهَا ثَلاثُ بَنَاتٍ لَبُونٍ، حَتَّى تَبْلُغَ تِسْعًا وَعِشْرِينَ وَمِائَة، فَإِذَا كَانَتْ ثَلاثينَ وَمِائَة، فَفِيهَا بِنتَا لَبُونٍ وَحقَّةٌ حَتَّى تَبْلُغَ تسْعًا وَثَلاثِينَ وَمِائة، فَإِذَا كَانَتْ أرْبَعِينَ وَمِائَة، فَفِيهَا حِقَّتَان وَبِنْتُ لَبُونٍ، حَتَّى تَبْلُغَ تِسْعًا وَأرْبَعِينَ وَمِائَة، فَإِذَا كَانَتْ خَمْسِينَ وَمائَةً، فَفِيهَا ثَلاثُ حِقَاقٍ، حَتَّى تَبْلُغَ تسْعًا وَخَمْسِينَ وَمِائَة، فَإِذَا كَانَت سِتِّينَ وَمِائَةً، فَفِيهَا أَرْبَعُ بَنَات لَبُون، حَتَّى تَبْلُغَ تِسْعًا وَسِتِّينَ وَمِائَةً، فَإِذَا كَانَتْ سَبْعِينَ وَمِائَةً، فَفِيهَا ثَلاثُ بَنَاتِ لَبُونٍ وَحِقَّةٌ، حَتَّى تَبْلُغَ تِسْعًا وَسَبْعِينَ وَمائَة، فَإِذَا كَانَتْ ثَمَانِينَ وَمِائَةً، فَفِيهَا حِقَّتَانَ وَابْنَتَا لَبُونٍ، حَتَّى تَبْلُغَ تِسْعًا وَثَمَانِينَ وَمِائَةً، فَإِذَا كَانَتْ تِسْعِينَ وَمِائَة فَفِيهَا ثَلاثُ حِقَاقٍ وَبِنْتُ لَبُونٍ، حَتَّى تبْلُغَ تِسْعًا وَتِسْعِينَ وَمِائَةً، فَإِذَا كَانَت مِائَتَينِ، فَفيهَا أرْبَعُ حِقَاق أوْ خَمْسُ بَنَات لَبُونٍ، أي السِّنَّينِ وجدت أخذت، وفي سَائِمَةِ الْغَنَم: في كُلِّ أرْبَعِينَ شَاةً شَاةٌ إِلَى عِشْرينَ وَمِائَة، فَإِنْ زَادَت وَاحدَةً فَشَاتَان إِلَى مِائَتَين، فَإِذَا زادَتْ عَلَى المائَتِينٍ فَفِيهَا ثَلاثٌ إِلَى ثَلاثمَائَة، فَإِذَا كَانَتْ الْغَنَمُ أَكْثَرَ مِنْ ذَلَكَ فَفِي كُلِّ مِائَة شَاة شَاةٌ، لَيسَ فِيهَا شَيْءٌ وحَتَّى تَبْلُغَ المائَة، وَلَا يُفَرَّقُ بَينَ مُجْتَمِع، وَلَا يُجْمَعُ بَينَ مُتَفَرِّق مَخَافَةَ الصَّدَقَةِ، وَمَا كَانَ مِنْ خَليطَينِ فَإِنَّمَا (*) يَتَرَاجَعَان بِالسَّويَّة، وَلَا يُؤخَذُ في الصَّدَقَة هَرِمَة، وَلَا ذَاتُ عَوَارٍ مِنَ الْغَنَمَ، وَلَا تَيسُ الْغَنَمِ إِلَّا أنْ يَشَاء المُصَّدِّقُ".  

"عَن أبِى بَكْرِ مُحَمَّدِ بْنِ عَمْرِو بْنِ حَزْمٍ، عَنْ أبِيهِ، عَنْ جَدِّهِ أنَّ رسُولَ الله ﷺ كَتَبَ إِلَى أَهْلِ الْيَمَنِ بِكِتَابٍ فِيهِ الْفَرائضُ وَالصَّدَقَاتُ، وَالدَّيَاتُ، وَبَعَثَ بِهِ مَعَ عمْرِو بْنِ حَزْم فَقُرِئَ عَلَى أَهْلِ الْيَمَن، وَهَذِهِ نُسْخَتُهُ: بِسْمِ الله الرَّحْمَنِ الرَّحِيمِ، مِنْ مُحَمَّدٍ النَّبِىَّ إِلَى شُرَحْبِيل بْنِ عَبْدِ كلالٍ والْحَارِثِ بن عَبْدِ كلَالٍ، وَنَعِيمِ بْنِ عَبْدِ كلَالٍ، قِيلَ

ذِىِ رَعِينٍ ومَعَافِرَ وَهَمَدانَ، أَمَّا بَعْدُ: فَقَدْ رَجَعَ رَسُولُكُمْ فَأُعْطِيْتُمْ مِنَ الْمَغَانِم خُمسَ الله، وَمَا كُتِبَ عَلَى الْمُؤْمِنِين مِنَ الْعُشْرِ فِى الْعَقَارِ ومَا سَقَتِ السَّمَاءُ وَكانَ سَيْحًا أَوْ كانَ بَعْلًا فَفِيهِ الْعُشْرُ إِذَا بَلَغَ خَمْسَةَ أَوْسُقٍ، وَفِى كُلِّ خَمْسٍ مِنَ الإِبِلِ سَائِمةٌ شَاةٌ إِلَى أَنْ تَبْلُغَ أَرْبَعًا وِعِشْرِين، فَإِذَا زَادَتْ وَاحِدَة عَلَى أَرْبَعٍ وَعِشْرِينَ ففيهَا بِنْتُ مَخَاضٍ، فَإِنْ لَمْ تُوَجَدُ بِنْتُ مَخَاضٍ فَابن لَبُونٍ ذَكر إِلَى أَن تَبْلُغَ خَمْسًا وَثَلاثِينَ، فَإِذَا زَادتْ عَلَى خَمْسٍ وَثَلاثِينَ وَاحِدَة فَفيها بِنْتُ لَبُونٍ إِلَى أنْ تَبْلُغَ خَمْسًا وَأَرْبَعِينَ، فَإِذَا زَادَتْ وَاحِدة عَلَى خَمْسٍ وَأَربَعِينَ فَفِيهَا حِقَّةٌ طَروقَةُ الْجَمَلِ إِلَى أَنْ تَبْلُغَ سِتِّين، فَإِذَا زَادَتْ وَاحِدَة عَلَى ستِّينَ فَفِيهَا جَذَعَةٌ إِلَى أَنْ تَبْلُغَ خَمْسًا وَسَبْعِينَ، فَإِذَا زَادَتْ وَاحِدَة عَلَى خَمْسٍ وسَبْعينَ فَفِيهَا بنْتَا لَبُونٍ إِلَى أَنْ تَبْلُغَ تِسْعينَ، فَإذَا زَادَتْ واحِدَة فَفِيهَا حقَّتَانِ طَرُوقَتَا الْجَمَلِ إلىَ أَنْ تَبْلُغَ عِشْرِينَ وَمِائِةً، فَمَا زَادَ فَفِى كُلَّ أَرْبعينَ بِنْتُ لَبُونٍ وَفِى كُلَّ خَمْسِين حِقَّةٌ طَرُوقةُ الْجَمَلِ، وَفِى ثَلَاثِين بَاقُورَة (بقرة) تَبيع جَذعٌ أَوْ جَذَعَة، وَفِى كُلِّ أَرْبَعِينَ بَاقُورَة (بقرة)، وَفِى أَرْبعينَ شاةً سَائِمة شَاةٌ إِلَى أَنْ تَبْلُغَ عِشْرِينَ وَمِائةً، فَإِذَا زَادَ عَلَى عِشْرِينَ وَمِائةٍ فَفيها شَاتَان إِلَى أَنْ تَبْلُغ مائتَيْنِ، فَإِذَا زَادَتْ وَاحِدَة فَثَلَاثٌ إِلَى أَنْ تَبْلُغَ ثَلاثَمِائةٍ فَمَا زَادَ فَفِى كُلِّ مِائَةِ شَاةٍ، وَلَا يُؤْخَذُ فِى الصَّدَقَةِ هَرِمَةٌ، وَلا ذَاتُ عَوَارٍ، وَلَا تَيْس الْغَنَمِ وَلَا يُجْمَعُ بَيْنَ مُتَفَرِّقٍ، وَلَا يُفَرَّقُ بَيْنَ مُجْتَمع خَشْيَةَ الصَّدَقَةِ، فَمَا أُخِذَ مِنْ الخَلِيطَينِ فَإِنَهُمَا يَتَرَاجَعانِ بالسَّوِيَّةِ بَيْنَهُمَا، وَفِى كُلِّ خَمْسِ أَوَاقٍ مِنَ الْوَرِقِ خَمْسَةُ دَرَاهِمَ، فَمَا زَادَ فَفِى كُلِّ أَرْبَعِينَ درهما درهم، وليس فيما دون خمس أواق شئ وفى كل أربعين دينارا دينار. وَإِنَّ الصَّدَقَةَ لَا تَحِلُّ لمحَمدٍ وَلَا لأَهْلِ بَيْتِهِ، إِنَّمَا هِىَ الزَّكَاةُ تُزَكُّونَ بِهَا أَنفُسَكُمْ وَلِفُقَرَاء الْمُؤْمِنين، وَفِى سَبِيلِ الله، وَلَيْسَ في رَقِيقٍ وَلَا مَزْرَعَةٍ وَلَا عُمَالِهَا شَئٌ إِذَا كانَتْ تُؤَدَّى صَدَقَتُهَا مِنَ الْعُشْرِ، وَلَيْس في عَبْدٍ مُسْلِمٍ، وَلَا فِى فَرَسِهِ شَئٌ وَإِنَّ أَكْبَرَ الكَبَائِرِ عِنْدَ الله يَوْمَ الْقِيَامَةِ الشِّرْكُ بِالله، وَقَتْلُ النَّفسِ الْمُؤْمِنَةِ بِغَيْرِ حَقٍّ،

وَالْفِرَارُ (فِى سَبِيلِ الله (*)) يَوْمَ الزَّحْفِ، وَعُقُوقُ الْوَالِدَيْنِ، وَرَمْىُ الْمُحْصَنَةِ، وَتَعَلُّمُ السَّحْر، وَأَكْلُ الرِّبَا، وَلَا عَتَاق حَتَّى يبْتَاعَ، وَلَا يُصلَّينَّ أحَدٌ مِنْكُمْ في ثَوْبٍ وَاحِدٍ لَيْسَ عَلَى مَنْكِبهِ شَىْءٌ، وَلَا يَحْتَبِ فِى ثَوْبٍ وَاحِدٍ لَيْسَ بَيْنَ فَرْجِهِ وَبَيْنَ السَّمَاء شَىْءٌ، وَلَا يُصَلِّ أَحَدٌ مِنكُمْ فِى ثَوْبٍ وَاحِدٍ وَشقُّهُ بَادٍ، وَلَا يُصَلِّينَّ أَحَدٌ مِنكُمْ عَاقِص شَعْره، وَمَنِ اعتَبَطَ مُؤْمِنًا قَتْلًا عَنْ بَيَّنَةٍ فَإِنَّهُ قَوَدٌ إِلَّا أَنْ يرْضَى أَوْلِيَاءُ الْمَقْتُول، وَإِنَّ فِى النَّفْسِ الديَة مِائَة مِنَ الإِبِلِ، وَفِى الأَنْفِ إِذَا أُوعِبَ جَدَعَة الدِّية، وَفِى اللِّسَان الدِّيَة، وفى الشَّفَتَيْنِ الدَّيَة، وَفِى الذَّكرِ الدَّيَة وَفِى الْبَيْضَتَيْنِ الدِّيَة، وَفِى الصُّلْبِ الدِّيَة، وَفِى الْعَيْنَيْنِ الدِّيَة، وَفِى الرجْلِ الْوَاحِدةِ نصف الدِّيةِ وَفِى الْمأمُومَةِ نِصْفُ الدَّيَةِ، وَفِى الْجَائفَةِ ثُلُثُ الدِّيَةِ وفِى الْمُنَقِّلَةِ خَمْسَةَ عَشْرَ مِنَ الإِبِلِ، وَفِى كُلِّ أصبعٍ مِنَ الأَصَابِعِ فِى الْيَد وَالرِّجْلِ عَشْرٌ مِنَ الإِبِلِ وَفِى كُلِّ سِنٍ خَمْسٌ مِنَ الإِبِلِ، وَفِى الْمُوضِّحَةِ خَمْسٌ مِنَ الإِبِلِ، وَإِنَّ الرَّجُلَ يُقْتَلُ بِالْمَرأَةِ، وَعَلَى أَهْلِ الذَّهَبِ أَلْفُ دِينَارٍ".