Musnad Ahmad 72
It was narrated from Anas bin Malik that Abu Bakr wrote to thern saying:
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.
حَدَّثَنَا أَبُو كَامِلٍ، حَدَّثَنَا حَمَّادُ بْنُ سَلَمَةَ، قَالَ أَخَذْتُ هَذَا الْكِتَابَ مِنْ ثُمَامَةَ بْنِ عَبْدِ اللَّهِ بْنِ أَنَسٍ عَنْ أَنَسِ بْنِ مَالِكٍ أَنَّ أَبَا بَكْرٍ رَضِيَ اللَّهُ عَنْهُ كَتَبَ لَهُمْ إِنَّ هَذِهِ فَرَائِضُ الصَّدَقَةِ الَّتِي فَرَضَ رَسُولُ اللَّهِ صَلَّى اللَّهُ عَلَيْهِ وَسَلَّمَ عَلَى الْمُسْلِمِينَ الَّتِي أَمَرَ اللَّهُ عَزَّ وَجَلَّ بِهَا رَسُولَ اللَّهِ صَلَّى اللَّهُ عَلَيْهِ وَسَلَّمَ فَمَنْ سُئِلَهَا مِنْ الْمُسْلِمِينَ عَلَى وَجْهِهَا فَلْيُعْطِهَا وَمَنْ سُئِلَ فَوْقَ ذَلِكَ فَلَا يُعْطِهِ فِيمَا دُونَ خَمْسٍ وَعِشْرِينَ مِنْ الْإِبِلِ فَفِي كُلِّ خَمْسِ ذَوْدٍ شَاةٌ فَإِذَا بَلَغَتْ خَمْسًا وَعِشْرِينَ فَفِيهَا ابْنَةُ مَخَاضٍ إِلَى خَمْسٍ وَثَلَاثِينَ فَإِنْ لَمْ تَكُنِ ابْنَةُ مَخَاضٍ فَابْنُ لَبُونٍ ذَكَرٌ فَإِذَا بَلَغَتْ سِتَّةً وَثَلَاثِينَ فَفِيهَا ابْنَةُ لَبُونٍ إِلَى خَمْسٍ وَأَرْبَعِينَ فَإِذَا بَلَغَتْ سِتَّةً وَأَرْبَعِينَ فَفِيهَا حِقَّةٌ طَرُوقَةُ الْفَحْلِ إِلَى سِتِّينَ فَإِذَا بَلَغَتْ إِحْدَى وَسِتِّينَ فَفِيهَا جَذَعَةٌ إِلَى خَمْسٍ وَسَبْعِينَ فَإِذَا بَلَغَتْ سِتَّةً وَسَبْعِينَ فَفِيهَا بِنْتَا لَبُونٍ إِلَى تِسْعِينَ فَإِذَا بَلَغَتْ إِحْدَى وَتِسْعِينَ فَفِيهَا حِقَّتَانِ طَرُوقَتَا الْفَحْلِ إِلَى عِشْرِينَ وَمِائَةٍ فَإِنْ زَادَتْ عَلَى عِشْرِينَ وَمِائَةٍ فَفِي كُلِّ أَرْبَعِينَ ابْنَةُ لَبُونٍ وَفِي كُلِّ خَمْسِينَ حِقَّةٌ فَإِذَا تَبَايَنَ أَسْنَانُ الْإِبِلِ فِي فَرَائِضِ الصَّدَقَاتِ فَمَنْ بَلَغَتْ عِنْدَهُ صَدَقَةُ الْجَذَعَةِ وَلَيْسَتْ عِنْدَهُ جَذَعَةٌ وَعِنْدَهُ حِقَّةٌ فَإِنَّهَا تُقْبَلُ مِنْهُ وَيَجْعَلُ مَعَهَا شَاتَيْنِ إِنْ اسْتَيْسَرَتَا لَهُ أَوْ عِشْرِينَ دِرْهَمًا وَمَنْ بَلَغَتْ عِنْدَهُ صَدَقَةُ الْحِقَّةِ وَلَيْسَتْ عِنْدَهُ إِلَّا جَذَعَةٌ فَإِنَّهَا تُقْبَلُ مِنْهُ وَيُعْطِيهِ الْمُصَدِّقُ عِشْرِينَ دِرْهَمًا أَوْ شَاتَيْنِ وَمَنْ بَلَغَتْ عِنْدَهُ صَدَقَةُ الْحِقَّةِ وَلَيْسَتْ عِنْدَهُ وَعِنْدَهُ بِنْتُ لَبُونٍ فَإِنَّهَا تُقْبَلُ مِنْهُ وَيَجْعَلُ مَعَهَا شَاتَيْنِ إِنْ 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 عِنْدَهُ صَدَقَةُ ابْنَةِ لَبُونٍ وَلَيْسَتْ عِنْدَهُ ابْنَةُ لَبُونٍ وَعِنْدَهُ ابْنَةُ مَخَاضٍ فَإِنَّهَا تُقْبَلُ مِنْهُ وَيَجْعَلُ مَعَهَا شَاتَيْنِ إِنْ اسْتَيْسَرَتَا لَهُ أَوْ عِشْرِينَ دِرْهَمًا وَمَنْ بَلَغَتْ صَدَقَتُهُ بِنْتَ مَخَاضٍ وَلَيْسَ عِنْدَهُ إِلَّا ابْنُ لَبُونٍ ذَكَرٌ فَإِنَّهُ يُقْبَلُ مِنْهُ وَلَيْسَ مَعَهُ شَيْءٌ وَمَنْ لَمْ يَكُنْ عِنْدَهُ إِلَّا أَرْبَعٌ مِنْ الْإِبِلِ فَلَيْسَ فِيهَا شَيْءٌ إِلَّا أَنْ يَشَاءَ رَبُّهَا وَفِي صَدَقَةِ الْغَنَمِ فِي سَائِمَتِهَا إِذَا كَانَتْ أَرْبَعِينَ فَفِيهَا شَاةٌ إِلَى عِشْرِينَ وَمِائَةٍ فَإِنْ زَادَتْ فَفِيهَا شَاتَانِ إِلَى مِائَتَيْنِ فَإِذَا زَادَتْ وَاحِدَةٌ فَفِيهَا ثَلَاثُ شِيَاهٍ إِلَى ثَلَاثِ مِائَةٍ فَإِذَا زَادَتْ فَفِي كُلِّ مِائَةٍ شَاةٌ وَلَا تُؤْخَذُ 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 وَإِذَا كَانَتْ سَائِمَةُ الرَّجُلِ نَاقِصَةً مِنْ أَرْبَعِينَ شَاةً وَاحِدَةً فَلَيْسَ فِيهَا شَيْءٌ إِلَّا أَنْ يَشَاءَ رَبُّهَا وَفِي الرِّقَةِ رُبْعُ الْعُشْرِ فَإِذَا لَمْ يَكُنْ الْمَالُ إِلَّا تِسْعِينَ وَمِائَةَ دِرْهَمٍ فَلَيْسَ فِيهَا شَيْءٌ إِلَّا أَنْ يَشَاءَ رَبُّهَا‏.‏