Sayyiduna Sa'r al-Du'ali (may Allah be pleased with him) says: I was in a corner of Makkah, among my goats, when a Muslim man came. I asked: Who are you? He said: I am the messenger of the Messenger of Allah (peace and blessings be upon him). I said: Welcome to the messenger of the Messenger of Allah (peace and blessings be upon him). What do you want? He said: I have come to take the zakah of your goats. The narrator says: I brought him a goat that had just given birth. When he looked at it, he said: Our right is not in this one. I asked: Then in what is your right? He said: In a thaniyyah (a goat in its third year) or a plump, well-fed jadha'ah (a goat in its second year).
Hadith Referenceالمعجم الكبير للطبراني / باب السين / 6697