Musannaf Ibn Abi Shaybah 10151 — Zakah on camels: what is due on them

It is narrated from Sayyiduna Ibn Umar (may Allah be pleased with them both) that the Prophet (peace and blessings be upon him) had the rulings of zakah written down and kept them attached to his sword, or (the narrator is in doubt) with his will, and he did not bring it out until his soul was taken. When he (peace and blessings be upon him) departed from this world, Sayyiduna Abu Bakr al-Siddiq (may Allah be pleased with him) acted upon it until al-Siddiq al-Akbar also departed from this world; then Sayyiduna Umar (may Allah be pleased with him) acted upon it. In it was written: On five camels, one sheep; on ten, two sheep; on fifteen, three sheep; on twenty, four sheep; on twenty-five camels, one bint makhad (a camel that has completed one year and is in its second) up to thirty-five; when they exceed thirty-five, one bint labun (a camel that has completed two years and is in its third) up to forty-five; when they exceed forty-five, one hiqqah up to sixty (a camel that has completed three years and is in its fourth); when they exceed sixty, a jadha'ah (a camel that has completed four years and is in its fifth) up to seventy-five; then when they exceed seventy-five, two bint labun up to ninety. Then when they exceed ninety, two hiqqahs up to one hundred and twenty; and when they exceed one hundred and twenty, on every fifty one hiqqah and on every forty one bint labun. What is separate will not be combined, and what is combined will not be separated (if livestock are separate and in several places, they will not be gathered into one place when zakah is taken or given, and if they are in one place, they will not be divided among several places and pastures. But according to Imam Abu Hanifah, a difference or plurality of place and pasture makes no difference to zakah; for him only a difference and plurality of ownership affects zakah, so the separating and combining in this hadith refers only to plurality and combination of ownership). And two partners will settle their account between themselves equally (that is, when two men are partners in some work, trade or the like, then when the zakah-collecting officer comes he will not wait for these partners to divide their property and then take zakah separately from each one's capital; rather, the officer will take the zakah that is due on the whole capital, and it is then the partners' task to divide the shares of the zakah due according to their accounts).