Musannaf Ibn Abi Shaybah

Ibrahim says that if the collector of zakat takes an animal older than the prescribed one, he shall return two goats or twenty dirhams. And if he takes an animal younger than the prescribed one, then the one giving zakat shall pay two goats or twenty dirhams more.

Hazrat Amr bin Shu'aib narrates that if an animal of the specified age is not available, then an animal of greater age should be taken, and the owner of the animals should be given back two goats or twenty dirhams.

Hazrat Abdullah bin Abdur Rahman Ansari narrates that Umar bin Abdul Aziz wrote a letter to his governors stating that if someone possesses only one animal of the kind that is obligatory for Zakat payment, then it should not be taken from him; rather, its equivalent or its price should be collected.

Hazrat Hammad says regarding the person upon whose wealth zakat has become obligatory but he does not have it with him, then both parties should return any excess to each other. (That is, whoever takes more will return something in exchange for it.)

Hazrat Ali (may Allah be pleased with him) said: If the collector of Zakat takes an animal larger than the prescribed one, he will return two goats or twenty dirhams.