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  

"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  

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 اللهِ 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 الْإِبِلِ شَاةٌ وَفِي عَشْرٍ شَاتَانِ وَفِي خَمْسَ عَشْرَةَ ثَلَاثُ شِيَاهٍ وَفِي عِشْرِينَ أَرْبَعُ شِيَاهٍ وَفِي خَمْسٍ وَعِشْرِينَ ابْنَةُ مَخَاضٍ إِلَى خَمْسٍ وَثَلَاثِينَ فَإِذَا زَادَتْ وَاحِدَةً فَفِيهَا بِنْتُ لَبُونٍ إِلَى خَمْسٍ وَأَرْبَعِينَ فَإِذَا زَادَتْ وَاحِدَةً فَفِيهَا حِقَّةٌ إِلَى سِتِّينَ فَإِذَا زَادَتْ وَاحِدَةً فَفِيهَا جَذَعَةٌ إِلَى خَمْسٍ وَسَبْعِينَ فَإِذَا زَادَتْ وَاحِدَةً فَفِيهَا بِنْتَا لَبُونٍ إِلَى تِسْعِينَ فَإِذَا زَادَتْ وَاحِدَةً فَفِيهَا حِقَّتَانِ إِلَى عِشْرِينَ وَمِائَةٍ فَإِنْ كَانَتِ الْإِبِلُ أَكْثَرَ مِنْ ذَلِكَ فَفِي كُلِّ خَمْسِينَ حِقَّةٌ وَفِي كُلِّ أَرْبَعِينَ ابْنَةُ لَبُونٍ وَفِي الْغَنَمِ فِي كُلِّ أَرْبَعِينَ شَاةٍ شَاةٌ إِلَى عِشْرِينَ وَمِائَةٍ فَإِذَا زَادَتْ وَاحِدَةً فَشَاتَانِ إِلَى مِائَتَيْنِ فَإِذَا زَادَتْ عَلَى الْمِائَتَيْنِ فَفِيهَا ثَلَاثُ شِيَاهٍ إِلَى ثَلَاثِمِائَةٍ فَإِذَا كَانَتِ الْغَنَمُ أَكْثَرَ مِنْ ذَلِكَ فَفِي كُلِّ مِائَةِ شَاةٍ شَاةٌ وَلَيْسَ فِيهَا شَيْءٌ حَتَّى تَبْلُغَ الْمِائَةَ وَلَا يُفَرَّقُ بَيْنَ مُجْتَمِعٍ وَلَا يُجْمَعُ بَيْنَ مُتَفَرِّقٍ مَخَافَةَ الصَّدَقَةِ وَمَا كَانَ مِنْ خَلِيطَيْنِ فَإِنَّهُمَا يَتَرَاجَعَانِ بِالسَّوِيَّةِ وَلَا تُؤْخَذُ فِي الصَّدَقَةِ هَرِمَةٌ وَلَا ذَاتُ عَيْبٍ قَالَ الزُّهْرِيُّ إِذَا جَاءَ الْمُصَدِّقُ قُسِّمَتِ الشَّاءُ أَثْلَاثًا ثُلُثًا شِرَارًا وَثُلُثًا خِيَارًا وَثُلُثًا وَسَطًا فَيَأْخُذُ الْمُصَدِّقُ مِنَ الْوَسَطِ وَلَمْ يَذْكُرِ الزُّهْرِيُّ الْبَقَرَ 7253 وَأَخْبَرَنَا أَبُو عَلِيٍّ الرُّوذْبَارِيُّ أنبأ أَبُو بَكْرِ بْنُ دَاسَةَ ثنا أَبُو دَاوُدَ ثنا عُثْمَانُ بْنُ أَبِي شَيْبَةَ ثنا مُحَمَّدُ بْنُ يَزِيدَ الْوَاسِطِيُّ أنبأ سُفْيَانُ بْنُ حُسَيْنٍ بِإِسْنَادِهِ وَمَعْنَاهُ قَالَ فَإِنْ لَمْ تَكُنْ بِنْتَ مَخَاضٍ فَابْنُ لَبُونٍ قَالَ وَلَمْ يَذْكُرْ كَلَامَ الزُّهْرِيِّ قَالَ أَبُو عِيسَى التِّرْمِذِيُّ فِي كِتَابِ الْعِلَلِ سَأَلْتُ مُحَمَّدَ بْنَ إِسْمَاعِيلَ الْبُخَارِيَّ عَنْ هَذَا الْحَدِيثِ فَقَالَ أَرْجُو أَنْ يَكُونَ مَحْفُوظًا وَسُفْيَانُ بْنُ حُسَيْنٍ صَدُوقٌ وَأَخْبَرَنَا أَبُو سَعْدٍ الْمَالِينِيُّ أَنْبَأَ أَبُو أَحْمَدَ عَبْدُ اللهِ بْنُ عَدِيٍّ الْحَافِظُ قَالَ وَقَدْ وَافَقَ سُفْيَانَ بْنَ حُسَيْنٍ عَلَى هَذِهِ الرِّوَايَةِ عَنْ سَالِمٍ عَنْ أَبِيهِ حَدِيثَ الصَّدَقَاتِ سُلَيْمَانُ بْنُ كَثِيرٍ أَخُو مُحَمَّدِ بْنِ كَثِيرٍ حَدَّثَنَاهُ ابْنُ صَاعِدٍ عَنْ يَعْقُوبَ الدَّوْرَقِيِّ عَنْ عَبْدِ الرَّحْمَنِ بْنِ مَهْدِيِّ عَنْ سُلَيْمَانَ كَذَلِكَ قَالَ وَقَدْ