Musnad Imam Shafi'i

It is narrated from Abdullah bin Umar (may Allah be pleased with them both) that this is the book of alms (its details), and in it is that for every twenty-four or fewer camels, one goat is due, and for every five, one goat, and above that up to thirty-five, a one-year-old she-camel is obligatory. If there is no one-year-old she-camel, then a two-year-old male camel that has entered its third year is to be given, and above that up to forty-five, a two-year-old she-camel that has entered its third year is due. And above that up to sixty, a three-year-old she-camel that is capable of mating is due. And above that up to seventy-five, a four-year-old she-camel is due. And above that up to ninety, two-year-old she-camels are due. And above that up to one hundred and twenty, two three-year-old she-camels that are capable of mating are due. And when the number exceeds this, then for every forty, a two-year-old she-camel, and for every fifty, a three-year-old she-camel is obligatory. And the zakat of goats that graze (in the wild or open fields, etc.) is as follows: when their number is from forty to one hundred and twenty, one goat is obligatory. Above that up to two hundred, two goats, and above that up to three hundred, three goats are obligatory, and when the number exceeds this, then for every hundred, one goat is obligatory. And in zakat, an old, defective, or male (goat) should not be given unless the collector of alms deems it appropriate and accepts it. And due to fear of (increased) zakat, wealth should not be combined when separate, nor separated when combined. And when there are two partners, they should calculate their shares equally, and when silver reaches five awqiyah, then one-fortieth (two and a half percent) zakat is obligatory. This is the wording of the copy of Umar bin Khattab’s (may Allah be pleased with him) book according to which he used to collect zakat from people. Imam Shafi’i (may Allah have mercy on him) said: “We will take all of this (i.e., this is our school of thought).”