Ya'la bin al-Ashdaq narrated: I met several of the Companions of the Messenger of Allah (peace and blessings be upon him), and among the truthful ones of them was Ruqad bin Rabi'ah (may Allah be pleased with him). He narrated: The Messenger of Allah (peace and blessings be upon him) took from us, as zakah, one sheep out of a hundred sheep, and if there were more, he took two sheep.
Hadith Referenceالمعجم الكبير للطبراني / باب الراء / 4616