Sahih al-Bukhari 1448
Narrated Anas:
Abu Bakr wrote to me what Allah had instructed His Apostle (p.b.u.h) to do regarding the one who 
had to pay one Bint Makhad (i.e. one year-old she-camel) as Zakat, and he did not have it but had got 
Bint Labun (two year old she-camel). (He wrote that) it could be accepted from him as Zakat, and the 
collector of Zakat would return him 20 Dirhams or two sheep; and if the Zakat payer had not a Bint 
Makhad, but he had Ibn Labun (a two year old he-camel) then it could be accepted as his Zakat, but he 
would not be paid anything .
حَدَّثَنَا مُحَمَّدُ بْنُ عَبْدِ اللَّهِ، قَالَ حَدَّثَنِي أَبِي قَالَ، حَدَّثَنِي ثُمَامَةُ، أَنَّ أَنَسًا ـ رضى الله عنه ـ حَدَّثَهُ أَنَّ أَبَا بَكْرٍ ـ رضى الله عنه ـ كَتَبَ لَهُ الَّتِي أَمَرَ اللَّهُ رَسُولَهُ صلى الله عليه وسلم ‏
"‏ وَمَنْ بَلَغَتْ صَدَقَتُهُ بِنْتَ مَخَاضٍ وَلَيْسَتْ عِنْدَهُ وَعِنْدَهُ بِنْتُ لَبُونٍ فَإِنَّهَا تُقْبَلُ مِنْهُ، وَيُعْطِيهِ الْمُصَدِّقُ عِشْرِينَ دِرْهَمًا أَوْ شَاتَيْنِ، فَإِنْ لَمْ يَكُنْ عِنْدَهُ بِنْتُ مَخَاضٍ عَلَى وَجْهِهَا، وَعِنْدَهُ ابْنُ لَبُونٍ فَإِنَّهُ يُقْبَلُ مِنْهُ وَلَيْسَ مَعَهُ شَىْءٌ ‏"‏‏.‏