Musannaf Ibn Abi Shaybah

Hazrat Yahya bin Saeed narrates that it has reached us that Hazrat Salim says that we had the written directive of Hazrat Umar regarding the zakat of camels and goats, until the caliphate of Hazrat Umar bin Abdul Aziz began. When Hazrat Umar bin Abdul Aziz sent out the collectors of zakat, he wrote that when the number of camels exceeds one hundred and twenty, then for every fifty, one Hiqqah and for every forty, one Bint Laboon is due as zakat.