عَنْ سُفْيَانَ بْنِ عَبْدِ اللّٰهِ ، أَنَّ عُمَرَ بْنَ الْخَطَّابِ بَعَثَهُ مُصَدِّقًا فَكَانَ يَعُدُّ عَلَى النَّاسِ بِالسَّخْلِ. فَقَالُوا: أَتَعُدُّ عَلَيْنَا بِالسَّخْلِ؟ وَلَا تَأْخُذُ مِنْهُ شَيْئًا فَلَمَّا قَدِمَ عَلَى عُمَرَ بْنِ الْخَطَّابِ ذَكَرَ لَهُ ذَلِكَ فَقَالَ عُمَرُ: نَعَمْ تَعُدُّ عَلَيْهِمْ بِالسَّخْلَةِ ، يَحْمِلُهَا الرَّاعِي ، وَلَا تَأْخُذُهَا وَلَا تَأْخُذُ الْأَكُولَةَ ، وَلَا الرُّبَّى وَلَا الْمَاخِضَ وَلَا فَحْلَ الْغَنَمِ ، وَتَأْخُذُ الْجَذَعَةَ وَالثَّنِيَّةَ وَذَلِكَ عَدْلٌ بَيْنَ غِذَاءِ الْغَنَمِ وَخِيَارِهِ.
Hazrat Sufyan bin Abdullah was sent by Sayyiduna Umar bin Khattab (may Allah be pleased with him) as a collector (i.e., one who collects zakat), so he used to count the kids among the goats as well. The people said: You include the kids in the count but you do not take the kid. So when he came to Sayyiduna Umar bin Khattab (may Allah be pleased with him), he mentioned this matter to him. Sayyiduna Umar (may Allah be pleased with him) said: Yes, we count the kids, even the kid whom the shepherd carries and walks with, but we do not take it, nor do we take the fat goat which is fattened for eating.