Al-Matalib al-'Aliyah 889 — The zakah of livestock

Hammad bin Salamah (may Allah have mercy on him) said: "This is the letter which the Messenger of Allah (peace and blessings be upon him) wrote for Amr bin Hazm (may Allah be pleased with him) concerning the obligatory zakah on camels and goats: When goats reach forty, one goat is due on them up to one hundred and twenty. When they exceed one hundred and twenty, two goats are due up to two hundred; and when they exceed two hundred, three goats are due up to three hundred. When they are more than three hundred, one goat is due for every hundred goats. On camels, for twenty-five, one bint makhad is due, that is, a she-camel that has completed one year and entered its second; and if that is not available, then one ibn labun is to be given, that is, a male camel that has completed two years and entered its third. When the camels reach thirty-six, one bint labun is due, that is, a she-camel that has completed two years and entered its third. When they reach forty-six, one hiqqah is due up to sixty, that is, a she-camel that has completed three years and entered its fourth. Then up to seventy-five, one jadha'ah is due, that is, a she-camel that has completed four years and entered its fifth. Then up to ninety, two bint labun are due, and from above ninety up to one hundred and twenty, two hiqqahs are due. Then, when the number exceeds this, the additional camels are to be counted from the first obligation on camels, that is, one goat, until they reach one hundred and twenty; and when the camels are very many, one hiqqah is due for every fifty."
Hammad bin Salamah (may Allah have mercy on him) said that Qays bin Sa'd narrated this letter to us by way of Abu Bakr bin Amr bin Hazm.