Musannaf Ibn Abi Shaybah

Hazrat Ibrahim bin Maisarah narrates that a person from Banu Thaqif asked Hazrat Abu Hurairah: "On which wealth is Zakat obligatory?" He replied: "On one third of the average wealth. When the collector of Zakat comes to you, set aside a Jadh'a and a Thaniyyah animal for him."

Hazrat Saeed A'raj narrates that I set out for jihad and met Hazrat Umar in Makkah. Hazrat Umar asked, "Did you leave with the permission of Ya'la bin Umayyah (may Allah be pleased with him)?" I replied, "No." He instructed, "Go back to your companion. When a man comes to you to collect the zakat of goats, divide them into two parts, then let him choose the last (the lesser) portion."

Hazrat Ibn Jurayj says that I heard from my father and other individuals, they used to mention that Hazrat Umar bin Abdul Aziz wrote that you should divide the goats into three parts. Then the owner should choose one third, and the one collecting zakat should take from the middle third.

Hazrat Qasim says that you should divide the goats into three parts.

Imam Zuhri states that when the collector of zakat arrives, the goats should be divided into three parts: one third of the best, one third of the worst, and one third of the average. The zakat collector will take from the middle third.

Hazrat Hakam states that the collector of zakat will divide the goats into two parts, and the owner of the goats will choose the better portion. (The collector of zakat will take the other portion.)

Imam Sha'bi states that the goats will be divided into two parts; the owner of the goats will take the better portion, and the collector of zakat will take the other portion.

Ibrahim narrates that the goats will be gathered and the owner of the goats will keep one-third of the best goats with him, and the collector of zakat will take his share (right) from the remaining two-thirds.

Hazrat Ata says that (the goats) will be divided into two parts.

A similar statement has also been narrated from Hazrat Ata.