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  

Ibn Shihab said: “Salim read to me a letter that the Messenger of Allah had written concerning Sadaqat, before Allah caused him to pass away, in which it was said: 'For five camels one sheep; for ten, two sheep; for twenty, four sheep. For twenty five, a Bint Makhad(a one year old she-camel), up to thirty-five; if there is no Bint Makhad, then a Bin Labun ( a two-year-old male camel). If there are more than thirty-five even one, then a Bint Labun ( a two-year-old she-camel) must be given up to forty-five. If there are more than forty-five, even one, then a Hiqqah (a three-year-old she-camel), up to sixty camels. If there are more than sixty, even one more, then a Jadha'ah ( a four-year-old she-camel) must be given, up to seventy-five. If there are more than seventy-five, even one more, then two Bint Labun must be given, upto ninety. If there are more than ninety, even one more, then two Hiqqah must be given, up to one hundred and twenty. If there are many camels, then for each fifty, one Hiqqah must be given and for each forty a Bint Labun' ”  

عَنِ النَّبِيِّ ﷺ قَالَ أَقْرَأَنِي سَالِمٌ كِتَابًا كَتَبَهُ رَسُولُ اللَّهِ ﷺ فِي الصَّدَقَاتِ قَبْلَ أَنْ يَتَوَفَّاهُ اللَّهُ فَوَجَدْتُ 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 فَإِنْ لَمْ تُوجَدْ بِنْتُ مَخَاضٍ فَابْنُ لَبُونٍ ذَكَرٌ فَإِنْ زَادَتْ عَلَى خَمْسٍ وَثَلاَثِينَ وَاحِدَةً فَفِيهَا بِنْتُ لَبُونٍ إِلَى خَمْسَةٍ وَأَرْبَعِينَ فَإِنْ زَادَتْ عَلَى خَمْسٍ وَأَرْبَعِينَ وَاحِدَةً فَفِيهَا حِقَّةٌ إِلَى سِتِّينَ فَإِنْ زَادَتْ عَلَى سِتِّينَ وَاحِدَةً فَفِيهَا جَذَعَةٌ إِلَى خَمْسٍ وَسَبْعِينَ فَإِنْ زَادَتْ عَلَى خَمْسٍ وَسَبْعِينَ وَاحِدَةً فَفِيهَا ابْنَتَا لَبُونٍ إِلَى تِسْعِينَ فَإِنْ زَادَتْ عَلَى تِسْعِينَ وَاحِدَةً فَفِيهَا حِقَّتَانِ إِلَى عِشْرِينَ وَمِائَةٍ فَإِذَا كَثُرَتْ فَفِي كُلِّ خَمْسِينَ حِقَّةٌ وَفِي كُلِّ أَرْبَعِينَ بِنْتُ لَبُونٍ  

that Abu Sa'eed Al-Khudri said: “The Messenger of Allah said: 'There is no Sadaqah on any less then five camels, or for four. If the number of camels reaches five then one sheep must be given, up to nine. If the number reaches ten, then two sheep must be given, up to fourteen. If the number reaches fifteen, then three sheep must be given, up to nineteen. If the number reaches twenty, then four sheep must be given, up to twenty-four. If the number reaches twenty-five, then a Bint Makhad (a one year old she-camel), must be given up to thirty-five; if there is not Bint Makhad, then a Bin Labun (a two-year-old male camel). If there are more camels then a Bint Labun (a two-year-old she-camel) up to forty-five. If there are more camels then a Hiqqah (a three-year-old she-camel) must be given up to sixty. If there are more camels then a Jadha'ah (a five-year-old she-camel) must be given up to seventy-five. If there are more camels, then two Bint Labun must be given, up to ninety. If there are more camels, then two Hiqqah must be given, up to one hundred and twenty. The for each fifty, one Hiqqah, and for each forty, a Bint Labun.' ”  

قَالَ رَسُولُ اللَّهِ ﷺ لَيْسَ فِيمَا دُونَ خَمْسٍ مِنَ الإِبِلِ صَدَقَةٌ وَلَيْسَ فِي الأَرْبَعِ شَىْءٌ فَإِذَا بَلَغَتْ خَمْسًا فَفِيهَا شَاةٌ إِلَى أَنْ تَبْلُغَ تِسْعًا فَإِذَا بَلَغَتْ عَشْرًا فَفِيهَا شَاتَانِ إِلَى أَنْ تَبْلُغَ أَرْبَعَ عَشْرَةَ فَإِذَا بَلَغَتْ خَمْسَ عَشْرَةَ فَفِيهَا ثَلاَثُ شِيَاهٍ إِلَى أَنْ تَبْلُغَ تِسْعَ عَشْرَةَ فَإِذَا بَلَغَتْ عِشْرِينَ فَفِيهَا أَرْبَعُ شِيَاهٍ إِلَى أَنْ تَبْلُغَ أَرْبَعًا وَعِشْرِينَ فَإِذَا بَلَغَتْ خَمْسًا وَعِشْرِينَ فَفِيهَا بِنْتُ مَخَاضٍ إِلَى خَمْسٍ وَثَلاَثِينَ فَإِذَا لَمْ تَكُنْ بِنْتُ مَخَاضٍ فَابْنُ لَبُونٍ ذَكَرٌ فَإِنْ زَادَتْ بَعِيرًا فَفِيهَا بِنْتُ لَبُونٍ إِلَى أَنْ تَبْلُغَ خَمْسًا وَأَرْبَعِينَ فَإِنْ زَادَتْ بَعِيرًا فَفِيهَا حِقَّةٌ إِلَى أَنْ تَبْلُغَ سِتِّينَ فَإِنْ زَادَتْ بَعِيرًا فَفِيهَا جَذَعَةٌ إِلَى أَنْ تَبْلُغَ خَمْسًا وَسَبْعِينَ فَإِنْ زَادَتْ بَعِيرًا فَفِيهَا بِنْتَا لَبُونٍ إِلَى أَنْ تَبْلُغَ تِسْعِينَ فَإِنْ زَادَتْ بَعِيرًا فَفِيهَا حِقَّتَانِ إِلَى أَنْ تَبْلُغَ عِشْرِينَ وَمِائَةً ثُمَّ فِي كُلِّ خَمْسِينَ حِقَّةٌ وَفِي كُلِّ أَرْبَعِينَ بِنْتُ لَبُونٍ  

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  

I came to Abu Sa'id al-Khudri and he was surrounded by people. When the people departed from him I said: I am not going to ask you what these people have been asking you. I want to ask you about the prayer of the Messenger of Allah ﷺ. He (Abu Sa'id) said: There is no good for you in this. He (Qaz'a), however, repeated (his demand). He then said: The noon prayer would start and one of us would go to Baqi' and, having relieved himself, would come to his home, then perform ablution and go to the mosque, and (he would find) The Messenger of Allah ﷺ in the first rak'ah. (Using translation from Muslim 454b)  

أَتَيْتُ أَبَا سَعِيدٍ وَهُوَ مَكْثُورٌ عَلَيْهِ فَلَمَّا تَفَرَّقَ النَّاسُ عَنْهُ قُلْتُ إِنِّي لَا أَسْأَلُكَ عَمَّا سأَلَكَ هَؤُلَاءِ عَنْهُ قُلْتُ أَسْأَلُكَ عَنْ صَلَاةِ رَسُولِ اللهِ ﷺ فَقَالَ مَا لَكَ فِي ذَلِكَ مِنْ خَيْرٍ فَأَعَادَهَا عَلَيْهِ فَقَالَ كَانَتْ صَلَاةُ الظُّهْرِ تُقَامُ فَيَنْطَلِقُ أَحَدُنَا إِلَى الْبَقِيعِ فَيَقْضِي حَاجَتَهُ ثُمَّ يَأْتِي أَهْلَهُ فَيَتَوَضَّأُ ثُمَّ يَرْجِعُ إِلَى الْمَسْجِدِ وَرَسُولُ اللهِ ﷺ فِي الرَّكْعَةِ الْأُولَى قَالَ وَسَأَلْتُهُ عَنِ الزَّكَاةِ؟ فَقَالَ لَا أَدْرِي أَرَفَعَهُ إِلَى النَّبِيِّ ﷺأَمْ لَا فِي مِائَتَيْ دِرْهَمٍ خَمْسَةُ دَرَاهِمَ وَفِي أَرْبَعِينَ شَاةً شَاةٌ إِلَى عِشْرِينَ وَمِائَةٍ فَإِذَا زَادَتْ وَاحِدَةً فَفِيهَا شَاتَانِ إِلَى مِائَتَيْنِ فَإِذَا زَادَتْ فَفِيهَا ثَلَاثُ شِيَاهٍ إِلَى ثَلَاثِ مِائَةٍ فَإِذَا زَادَتْ فَفِي كُلِّ مِائَةٍ شَاةٌ وَفِي الْإِبِلِ فِي خَمْسٍ 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 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 فَإِذَا زَادَتْ فَفِي كُلِّ خَمْسِينَ حِقَّةٌ وَفِي كُلِّ أَرْبَعِينَ بِنْتُ لَبُونٍ وَسَأَلْتُهُ عَنِ الصَّوْمِ فِي السَّفَرِ؟ قَالَ سَافَرْنَا مَعَ رَسُولِ اللهِ ﷺ إِلَى مَكَّةَ وَنَحْنُ صِيَامٌ قَالَ فَنَزَلْنَا مَنْزِلًا فَقَالَ رَسُولُ اللهِ ﷺ إِنَّكُمْ قَدْ دَنَوْتُمْ مِنْ عَدُوِّكُمْ وَالْفِطْرُ أَقْوَى لَكُمْ فَكَانَتْ رُخْصَةً فَمِنَّا مَنْ صَامَ وَمِنَّا مَنْ أَفْطَرَ ثُمَّ نَزَلْنَا مَنْزِلًا آخَرَ فَقَالَ إِنَّكُمْ مُصْبِّحِي عَدُوِّكُمْ وَالْفِطْرُ أَقْوَى لَكُمْ فَأَفْطِرُوا فَكَانَتْ عَزِيمَةً  

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] It is not below five from the camels, so when it reaches five, there is a sheep added up to nine. When it reaches ten, there are two added up to fourteen. When it reaches fifteen, there are three added up to nineteen. When it reaches twenty, there are four added up to twenty-four. When it reaches twenty-five, there is a young she-camel added up to thirty-five. When it increases, there is a "laboon" daughter added to forty-five. When it increases, there is a pregnant she-camel added to sixty. When it increases, there is a fetus added to seventy-five. When it increases, there are two "laboon" daughters added up to ninety. When it increases, there are two "haqqah" added up to one hundred twenty. When it increases, there is a haqqah added every fifty, and in every forty, there is a "laboon" daughter. There is nothing below forty in the sheep, so when it reaches forty, there is a sheep added to one hundred twenty. When it increases, there are two added up to two hundred. When it increases above two hundred, there are three added up to three hundred. When it increases above three hundred, in every one hundred, there is a complete sheep. It was narrated by Ath-Thawri from Ubaydullah ibn 'Umar from Nafi' from Ibn 'Umar. Musa ibn 'Uqbah also narrated from Nafi' from 'Abdullah ibn 'Umar, and 'Umar said, "This is a copy of 'Umar's book."  

أَنَّهُ لَيْسَ فِيمَا دُونَ خَمْسٍ مِنَ الْإِبِلِ شَيْءٌ فَإِذَا بَلَغَتْ خَمْسًا فَفِيهَا شَاةٌ إِلَى التِّسْعِ فَإِذَا كَانَتْ عَشْرًا فَشَاتَانِ إِلَى أَرْبَعَ عَشْرَةَ فَإِذَا بَلَغَتْ خَمْسَ عَشْرَةَ فَفِيهَا ثَلَاثٌ إِلَى تِسْعَ عَشْرَةَ فَإِذَا بَلَغَتِ الْعِشْرِينَ فَأَرْبَعٌ إِلَى أَرْبَعٍ وَعِشْرِينَ فَإِذَا بَلَغَتْ خَمْسًا وَعِشْرِينَ فَفِيهَا ابْنَةُ مَخَاضٍ إِلَى خَمْسٍ وَثَلَاثِينَ فَإِذَا زَادَتْ فَفِيهَا ابْنَةُ لَبُونٍ إِلَى خَمْسٍ وَأَرْبَعِينَ فَإِذَا زَادَتْ فَفِيهَا حِقَّةٌ إِلَى السِّتِّينَ فَإِذَا زَادَتْ فَجَذَعَةٌ إِلَى خَمْسٍ وَسَبْعِينَ فَإِذَا زَادَتْ فَفِيهَا ابْنَتَا لَبُونٍ إِلَى التِّسْعِينَ فَإِذَا زَادَتْ فَفِيهَا حِقَّتَانِ إِلَى عِشْرِينَ وَمِائَةٍ فَإِذَا زَادَتْ فَفِي كُلِّ خَمْسِينَ حِقَّةٌ وَفِي كُلِّ أَرْبَعِينَ ابْنَةُ لَبُونٍ وَلَيْسَ فِي الْغَنَمِ شَيْءٌ فِيمَا دُونَ الْأَرْبَعِينَ فَإِذَا بَلَغَتِ الْأَرْبَعِينَ فَفِيهَا شَاةٌ إِلَى عِشْرِينَ وَمِائَةٍ فَإِذَا زَادَتْ فَشَاتَانِ إِلَى الْمِائَتَيْنِ فَإِذَا زَادَتْ عَلَى الْمِائَتَيْنِ فَثَلَاثٌ إِلَى ثَلَاثِ مِائَةٍ فَإِذَا زَادَتْ عَلَى ثَلَاثِ مِائَةٍ فَفِي كُلِّ مِائَةٍ تَامَّةٍ شَاةٌ وَرَوَاهُ الثَّوْرِيُّ عَنْ عُبَيْدِ اللهِ بْنِ عُمَرَ عَنْ نَافِعٍ عَنِ ابْنِ عُمَرَ عَنْ عُمَرَ وَرَوَاهُ مُوسَى بْنُ عُقْبَةَ عَنْ نَافِعٍ عَنْ عَبْدِ اللهِ بْنِ عُمَرَ قَالَ هَذِهِ نُسْخَةُ كِتَابِ عُمَرَ ؓ  

[Machine] From the Messenger of Allah ﷺ , he said: "Read to me Salim's book, which the Messenger of Allah ﷺ wrote before Allah (Allah elevate his rank) took him in charity. I found in it the following: in five pairs, there are ten female sheep, and in ten pairs, there are twenty female sheep, and in fifteen pairs, there are thirty-three sheep, and in twenty pairs, there are forty-four sheep, and in twenty-five pairs, there are thirty-five daughters of Makhas until thirty-five. If there are no daughters of Makhas, then there is one male calf. If there are thirty-six, there are forty-five daughters of Makhas until forty-six. If there are forty-six, there is one heifer until sixty. If there is sixty-one, there is one thigh until seventy-five. If it increases, then there are two daughters of Makhas until ninety. If it increases, then there are two thighs until one hundred and twenty. If the camels become numerous, then every fifty there is one thigh, and for every forty there are daughters of Makhas. And I found in it in forty pairs, there are twenty female sheep until one hundred and twenty. If it increases, then there are two pairs until two hundred. If it increases, then there are three pairs until three hundred. Then, for every hundred, there is one female sheep. And I found in it that it is not allowed in charity to give a male goat, a castrated animal, or an animal with a defect."  

عَنْ رَسُولِ اللهِ ﷺ قَالَ أَقْرَأَنِي سَالِمٌ كِتَابًا كَتَبَهُ رَسُولُ اللهِ ﷺ قَبْلَ أَنْ يَتَوَفَّاهُ اللهُ ﷻ فِي الصَّدَقَةِ فَوَجَدْتُ فِيهِ فِي خَمْسِ ذَوْدٍ شَاةٌ وَفِي عَشْرٍ شَاتَانِ وَفِي خَمْسَ عَشْرَةَ ثَلَاثُ شِيَاهٍ وَفِي عِشْرِينَ أَرْبَعُ شِيَاهٍ وَفِي خَمْسٍ وَعِشْرِينَ ابْنَةُ مَخَاضٍ إِلَى خَمْسٍ وَثَلَاثِينَ فَإِذَا لَمْ تَكُنِ ابْنَةَ مَخَاضٍ فَابْنُ لَبُونٍ ذَكَرٌ فَإِذَا كَانَتْ سِتًّا وَثَلَاثِينَ فَابْنَةُ لَبُونٍ إِلَى خَمْسٍ وَأَرْبَعِينَ فَإِذَا كَانَتْ سِتًّا وَأَرْبَعِينَ فَحِقَّةٌ إِلَى سِتِّينَ فَإِذَا كَانَتْ إِحْدَى وَسِتِّينَ فَجَذَعَةٌ إِلَى خَمْسٍ وَسَبْعِينَ فَإِذَا زَادَتْ فَابْنَتَا لَبُونٍ إِلَى تِسْعِينَ فَإِذَا زَادَتْ فَحِقَّتَانِ إِلَى عِشْرِينَ وَمِائَةٍ فَإِذَا كَثُرَتِ الْإِبِلُ فَفِي كُلِّ خَمْسِينَ حِقَّةٌ وَفِي كُلِّ أَرْبَعِينَ ابْنَةُ لَبُونٍ وَوَجَدْتُ فِيهِ فِي أَرْبَعِينَ شَاةً شَاةٌ إِلَى عِشْرِينَ وَمِائَةٍ فَإِذَا زَادَتْ فَفِيهَا شَاتَانِ إِلَى مِائَتَيْنِ فَإِذَا زَادَتْ فَفِيهَا ثَلَاثٌ إِلَى ثَلَاثِمِائَةٍ ثُمَّ فِي كُلِّ مِائَةٍ شَاةٌ وَوَجَدْتُ فِيهِ لَا يُفَرَّقُ بَيْنَ مُجْتَمِعٍ وَلَا يُجْمَعُ بَيْنَ مُتَفَرِّقٍ وَوَجَدْتُ فِيهِ لَا يَجُوزُ فِي الصَّدَقَةِ تَيْسٌ وَلَا هَرِمَةٌ وَلَا ذَاتُ عَوَارٍ  

"لَيسَ فيمَا دُونَ خَمْسٍ مِن الإِبِلِ صَدَقَةٌ، وَلَيسَ فِي الأَرْبَع شَيءٌ، فَإِذَا بَلَغتْ خَمْسًا فَفِيهَا شَاةٌ إلى أنْ تَبْلُغَ تِسْعًا، فَإِذَا بَلَغَتْ عَشْرًا فَفِيهَا شَاتَانِ إلى أنْ تَبْلُغَ أرْبَعَ عَشْرَةَ، فَإِذَا بَلَغَتْ خَمْسَ عَشْرَةَ فَفِيهَا ثَلاثُ شِيَاه إلى أنْ تَبْلُغَ تِسع عَشْرَةَ، فَإذَا بَلَغَتْ عِشْرِينَ فَفِيهَا أرْبَعُ شِيَاهٍ إلى أنْ تَبْلُغَ أرْبَعًا وَعِشْرِينَ، فَإِذَا بَلَغَتْ خَمْسًا وَعِشْرينَ فَفِيهَا بِنْتُ مَخَاضٍ إلى خَمْسٍ وثَلاثينَ، فَإن لَمْ تَكُن بِنْتُ مَخَاضٍ فَابْنُ لَبُون ذَكَرٌ، فَإذَا زَادَت بَعِيرا فَفِيهَا بِنْتُ لَبُونٍ إلى أَنْ تَبْلُغ خَمْسًا وَسَبْعِينَ، فَإِنْ زَادَتْ بَعِيرًا فَفِيهَا حِقَّتَان إلى أنْ تَبْلُغَ عِشْرِينَ وَمِائَة، ثُمَّ فِي كُلِّ خَمْسِينَ حِقَّةٌ، وَفِي كُلِّ أرْبَعِينَ بِنْتُ لَبُون".  

"عَنْ نافِع، عَنِ ابْنِ عُمرَ، عَنْ عُمَر قال: في الأربَعين من الغنم سائمةٌ:

شاةٌ إلى مائة وعشْرِينَ، فإن زادت شاةٌ ففيها: شَاتَانِ إلى مائتَيْنِ، فإن زادت شاةٌ ففيها ثلاث إلى ثَلَاثِمِائَةٍ، فإنْ كَثُرتِ الْغَنَمُ، فَفِي كُلِّ مائةٍ شَاةٌ، ولا تُؤْخَذُ هَرِمَةٌ، ولا ذَاتُ عَوارٍ، ولا تَيْسٌ، إِلَّا أنْ يَشَاءَ المُصَّدِّقُ، وفي الإبل في خمسٍ شاةٌ، وفي عَشْرٍ شَاتَانِ، وفي خمس عَشْرَةَ: ثلاثُ شِياهٍ، وفي عشرين: أَرْبعُ شياهٍ، وفِي خَمْس وعشْرين: بِنْتُ مخاضٍ، فإن لم تكن بنتُ مخاضٍ فابْنُ لَبُونٍ ذَكَرٌ إلى خمسةٍ وثلاثينَ، فإن زادت واحدة ففيها: بنتُ لَبُونٍ إلى خمسٍ وأربعينَ، فإن زادتْ واحدةً فِفيها: حِقَّةٌ طَروقَة الْفَحْلِ إلى سِتِّينَ، فإن زادت واحدةً ففيها جَذَعَةٌ إلى خمسةٍ وسَبْعِينَ، فإن زادت واحدةً ففيها: ابنتا لبون إلى تسعينَ، فإن زادت واحدةً ففيها: حِقَّتَانِ طَرُوَقَتَا الفحْلِ إلى مائة وعشرين، فإن زادت ففي كل أربعين: بنتُ لَبُونٍ، وفي كل خمسين حِقَّةٌ، ويحسب صِغارُها وكِبارُهَا، وما كان من خَلِيطَيْنِ فإنَّهُمَا يَتَراجَعَانِ بالسَّوِيَّةِ، ولا يُفَرَّق بين مُجْتَمِعٍ، ولا يجمَع بين مُفْتَرِقٍ خَشْيَة الصَّدَقَةِ، وفي الرِّقَةِ رُبُعُ العُشْرِ إذا بَلَغتْ رِقَةُ أَحَدِهِمْ خَمْسَ أَواقٍ".  

"عن عَلِىٍّ قالَ: ليس في الدراهمِ زكاةٌ حتَّى تكونَ مائتين، فإذا كانت مائتين ففيها خمسةُ دراهم، وليس في الدنانير حتَّى تبلغَ عشرينَ دينارًا، فإذا كانت عشرينَ دينارًا ففيها رُبْعُ العُشْرِ، وليسَ فِيما دُونَ خَمْسٍ من الإبلِ صدقةٌ فإذا بلغت خمسًا ففيها شاةٌ، وفى عَشْرٍ شَاتَان، وَفى خمسَ عَشرةَ ثلاثُ شياهٍ، وفى عشرين أربعُ شياهٍ، وفى خمسٍ وعشرينَ خمسُ شياهٍ فإذا زَادت على خمس وعشرين واحدةً ففيها ابنةُ مخاض إلى خمس وثلاثين، فإذا زادت واحدةً ففيها (ابنة لبون) إلى خمس وأربعين، فإذا زادت واحدة ففيها حقة إلى ستين، فإذا زادت واحدة ففيها جذعة إِلى خمس وسبعين، فإذا زادت واحدة ففيها ابن لبون إلى تسعين، فإذا زادت واحدة ففيها حِقتان طَرُوقَتَا الفحل إلى عشرين ومائة، فإذا كَثُرَتِ الإبلُ ففى كُلِّ خَمْسين حِقةٌ، وفى كلِّ أربَعِينَ ابنةُ لبون، وفى كل ثلاثين بقرةٌ تبيعٌ، وفى كل أربعين مُسِنّة، وفى كل أربعين شاةٍ شاةٌ إلى عشرين ومائة، فإذا زادت ففيها شَاتَانِ إلى مائتين، فإذا زادت ففيها ثلاثُ شياهٍ إلى ثلاثِمائة، فإذا

كَثُرَت الْغَنَمُ ففى كل مائةٍ شاة ولا يأخذ المُصَدّق هَرِمَةً، ولا ذاتَ عَوارٍ، ولا عَمْيَاءَ، ولا تيسًا إِلا أن يشاء المُصَدّقُ، وفيما سَقَت السماءُ أو كان فَيْحًا ففيهِ العشر، وما سُقِىَ بالْغَرْبِ ففيه نِصْفُ العُشرِ".