Musannaf Ibn Abi Shaybah

It is narrated from Hazrat Ibn Umar (may Allah be pleased with them both) that the Noble Prophet (peace and blessings be upon him) had the rulings of zakat written down and kept them with his sword or with his will, then he did not bring them out again for the collectors of zakat until he departed from this world. After his passing, Hazrat Siddiq Akbar continued to act upon it until he too departed, then Hazrat Umar continued to follow it. (It was written in it that) the zakat collector should not take an old or defective animal.

Hazrat Ali (may Allah be pleased with him) said that the collector of Zakat should not take an old or defective (one-eyed) animal, nor a young goat that has just become a buck, unless the collector of Zakat wishes to take them.

Hazrat Abdullah states that the collector of zakat should not take an old or defective animal, nor an animal that does not produce milk.

Hazrat Ibn Umar (may Allah be pleased with both of them) narrates that the collector of Zakat should not take an old animal, a defective animal, or an animal that does not give milk; however, if he himself wishes, he may take it.

Hazrat Musa bin Ubaidah narrates that I heard Hazrat Sulaiman bin Yasar saying that it is not permissible for the one collecting Zakat to accept a defective animal.

Hazrat Ja'far bin Maimoon states that the collector of Zakat should not take a weak animal, a defective animal, a mangy animal, or such a lame animal that cannot walk behind the goats.