Mustadrak al-Hakim — Hadith 1457

Hammad bin Salamah states: I obtained a document from Thumamah bin Abdullah bin Anas, about which he claimed that Sayyiduna Abu Bakr al-Siddiq (may Allah be pleased with him) had written it for Sayyiduna Anas (may Allah be pleased with him) when he sent him as a collector of zakah, and it bore the blessed seal of the Messenger of Allah (peace and blessings be upon him). In it was written: "This is the obligation of zakah which the Messenger of Allah (peace and blessings be upon him) made obligatory upon the Muslims, and which Allah commanded His Prophet (peace and blessings be upon him) about. So whichever Muslim is asked for it according to the rule should pay it, and whoever is asked for more than that should not give it. (Its details are as follows:) Up to twenty-four camels, the zakah is in the form of sheep: one sheep is due for every five camels. When the number reaches twenty-five up to thirty-five, a one-year-old she-camel (bint makhad) is due; if there is none, a two-year-old male camel (ibn labun) is to be given. When the number is from thirty-six to forty-five, a two-year-old she-camel (bint labun) is to be given. From forty-six to sixty, a three-year-old she-camel (hiqqah) fit for mating is to be given. From sixty-one to seventy-five, a four-year-old she-camel (jadha'ah) is due. From seventy-six to ninety, two two-year-old she-camels (bint labun) are to be given. From ninety-one to one hundred and twenty, two three-year-old she-camels (hiqqah) fit for mating are to be given. When the number exceeds one hundred and twenty, one two-year-old she-camel (bint labun) is due for every forty and one three-year-old she-camel (hiqqah) for every fifty. If the animal of the required age for zakah is not available, for example if a four-year-old she-camel (jadha'ah) is due from someone but he does not have one, and instead has a three-year-old she-camel (hiqqah), then that will be accepted, provided that he also pays two sheep or twenty dirhams along with it. Likewise, if a three-year-old she-camel (hiqqah) is due from someone and he has a four-year-old she-camel (jadha'ah), the collector will accept it and give back twenty dirhams or two sheep to the owner. If a two-year-old she-camel (bint labun) is due from someone and he has only a three-year-old she-camel (hiqqah), it will be accepted and the collector will give him twenty dirhams or two sheep. If a two-year-old she-camel (bint labun) is due from someone and he has only a one-year-old she-camel (bint makhad), it will be accepted provided that he gives two sheep or twenty dirhams along with it. If a one-year-old she-camel (bint makhad) is due from someone and he has only a two-year-old male camel (ibn labun), it will be accepted without anything extra. Whoever has only four camels, nothing is due on him unless he himself wishes to give willingly. The ruling on the zakah of sheep is this: from forty to one hundred and twenty, one sheep; from one hundred and twenty-one to two hundred, two sheep; from two hundred and one to three hundred, three sheep; and then one sheep is due for every hundred sheep. An old, one-eyed or defective animal will not be taken in zakah, nor the stud (male) of the flock, unless the collector considers it appropriate. For fear of zakah, separate animals will not be gathered together, nor will animals kept together be separated; and if there are two partners, they will settle the account between themselves equally. Whoever has fewer than forty grazing sheep, nothing is due on him unless the owner himself wishes to give. In silver (riqah) the zakah is one fortieth (two and a half percent), and if the silver is one hundred and ninety dirhams, there is no zakah on it unless the owner wishes to give willingly."
This hadith is sahih (authentic) on the condition of Imam Muslim, but they did not record it in this way; only Imam Bukhari is alone in recording it, but this narration of Hammad bin Salamah is more authentic and more complete than the narration of al-Ansari.