Majma al-Zawaid — Hadith 4387

Qaz'ah narrates: I came to Sayyiduna Abu Sa'id al-Khudri (may Allah be pleased with him), and many people were with him. When the people had left him, I said to him: "I will not ask you about the thing these (people) were asking you about." The narrator says: I asked him about zakah, and he replied — the narrator says: I do not know whether he attributed this to the Prophet (peace and blessings be upon him) or not — (he said:) "In one hundred dirhams, five dirhams are due. In forty goats, one goat is due; this ruling applies up to one hundred and twenty. If they increase by even one, then up to two hundred, two goats are due. If they increase, then up to three hundred, three goats are due. If they increase further, then in every hundred one goat is due. In camels: in five, one goat is due; in ten, two goats are due; in fifteen, three goats are due; in twenty, four goats are due; in twenty-five, one bint makhad (a one-year-old she-camel) is due, and this ruling applies up to thirty-five. If they increase by even one, then up to forty-five one bint labun (a two-year-old she-camel) is due. If they increase by even one, then up to sixty one hiqqah (a three-year-old she-camel) is due. If they increase by even one, then up to seventy-five one jadha'ah (a four-year-old she-camel) is due. If they increase by even one, then up to ninety two bint labun are due. If they increase by even one, then up to one hundred and twenty two hiqqahs are due. If they increase by even one, then in every fifty one hiqqah is due, and in every forty one bint labun is due."
Ahmad recorded it; its narrators are the narrators of the Sahih.