Musnad Abi Ya'la 125 — he read the document of Sayyiduna Umar bin

It is narrated from Nafi' (may Allah have mercy on him) that he read the document of Sayyiduna Umar bin al-Khattab (may Allah be pleased with him) in which it was written: "In fewer than five camels nothing is due (as zakah). When they number five, one goat is due on them up to nine; when they are ten, two goats up to fourteen; when they are fifteen, three goats up to nineteen; when they are twenty, four goats up to twenty-four. When they reach twenty-five, one 'bint makhad' (a one-year-old she-camel) is due on them up to thirty-five; when they exceed that, one 'bint labun' (a two-year-old she-camel) up to forty-five; when they are more than that, one 'hiqqah' (a three-year-old she-camel) up to sixty; when they go beyond that, two 'bint labun' up to ninety; when they exceed that, two 'hiqqah' up to one hundred and twenty. Then, when the number exceeds one hundred and twenty, on every fifty camels one 'hiqqah' and on every forty one 'bint labun' will be due. And as for the nisab of goats, nothing is due on fewer than forty; when they reach forty, one goat is due on them up to one hundred and twenty; when they exceed that, two goats up to two hundred; then when they go beyond two hundred, three goats up to three hundred; and when they exceed three hundred, then one goat will be due on every hundred goats."