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Musnad Imam Shafi'i 699 — two men came to me and said: "The Messenger

أَخْبَرَنَا إِبْرَاهِيمُ بْنُ مُحَمَّدٍ، عَنْ إِسْمَاعِيلَ بْنِ أُمَيَّةَ، عَنْ عَمْرِو بْنِ أَبِي سُفْيَانَ، عَنْ رَجُلٍ سَمَّاهُ ابْنَ سَعْدٍ إِنْ شَاءَ اللَّهُ، عَنْ سَعْدٍ أَخِي بَنِي عَدِيٍّ، قَالَ: جَاءَنِي [ ص: 146 ] رَجُلَانِ فَقَالَا: إِنَّ رَسُولَ اللَّهِ صَلَّى اللَّهُ عَلَيْهِ وَسَلَّمَ بَعَثَنَا نُصَدِّقُ أَمْوَالَ النَّاسِ. قَالَ: فَأَخْرَجْتُ لَهُمَا شَاةً مَاخِضًا أَفْضَلَ مَا وَجَدْتُ فَرَدَّاهَا عَلَيَّ، وَقَالَا: إِنَّ رَسُولَ اللَّهِ صَلَّى اللَّهُ عَلَيْهِ وَسَلَّمَ نَهَانَا أَنْ نَأْخُذَ الشَّاةَ الْحُبْلَى، قَالَ: فَأَعْطَيْتُهُمَا شَاةً مِنْ وَسَطِ الْغَنَمِ فَأَخَذَاهَا.
It is narrated from Sa'd (may Allah be pleased with him), he states that two men came to me and said: "The Messenger of Allah (ﷺ) has sent us so that we may collect zakat from the people." Sa'd (may Allah be pleased with him) said: "I brought out for them a pregnant goat, which was the best among my goats, but they refused to take it and said: The Messenger of Allah (ﷺ) has forbidden us from taking a pregnant goat (as zakat)." Sa'd (may Allah be pleased with him) says: "I then gave them a goat of average quality, and they accepted it."
Hadith Reference مسند الإمام الشافعي / كتاب الزكاة / 699
Hadith Takhrij اخرجه ابوداود، الزكاة، باب في زكاة السائمة (1581) والنسائى الزكاة، باب اعطاء السيد المال بغير اختيار المصدق (2464)، (2465)۔