"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