Musannaf Ibn Abi Shaybah 11051 — The zakah collector taking an animal

Abdullah bin Abd al-Rahman al-Ansari said: Umar bin Abdul Aziz wrote to some of his governors that, from a man in whose camels they did not find the ages due from him in zakah, they should not take anything other than those ages; rather, they should take the equivalent of his camels or a fair value.