Musannaf Ibn Abi Shaybah 10170 — Those who said: no zakah is due

Sayyiduna Ibn Umar (may Allah be pleased with them both) said: When the Prophet (peace and blessings be upon him) had (the rulings) about zakah written, he kept it with his sword, or (the narrator is in doubt) with his will; he did not bring out this writing until his death. Then after him Sayyiduna Abu Bakr al-Siddiq (may Allah be pleased with him) acted upon it until his death, then after him Sayyiduna Umar (may Allah be pleased with him) acted upon it until his death. In it was written: "When camels exceed one hundred and twenty, then on every fifty one hiqqah and on every forty one bint labun is due as zakah."