Ibn Hibban

Sayyiduna Anas bin Malik (may Allah be pleased with him) narrates: When Sayyiduna Abu Bakr Siddiq (may Allah be pleased with him) was appointed as Caliph, and he sent Sayyiduna Anas (may Allah be pleased with him) to Yemen, he sent him with this written letter: “In the name of Allah, seeking blessing, the Most Gracious, the Most Merciful. This is the decree of the obligation of Zakat which the Messenger of Allah (peace and blessings be upon him) made obligatory upon the Muslims, about which Allah Almighty commanded His Messenger (peace and blessings be upon him). Whoever among the Muslims is asked for it according to this, he will pay it, and whoever is asked for more than this, he will not pay it. For twenty-four (24) or fewer camels, for every five camels, one goat is obligatory. When their number reaches twenty-five (25) up to thirty-five, one bint makhad (a one-year-old she-camel) is obligatory. If there is no bint makhad, then one ibn labun (a two-year-old male camel) is obligatory. When their number is from thirty-six to forty-five, one bint labun (a two-year-old she-camel) is obligatory. When their number is from forty-six to sixty, one hiqqah (a three-year-old she-camel fit for mating) is obligatory. When their number is from sixty-one to seventy-five, one jadha’ah (a four-year-old she-camel) is obligatory. When their number is from seventy-six to ninety, two bint labun are obligatory. When their number is from ninety-one to one hundred and twenty, two hiqqah are obligatory, which can be given for mating. When their number exceeds one hundred and twenty, then for every forty, one bint labun, and for every fifty, one hiqqah is obligatory. Whoever has so many camels that a jadha’ah is obligatory as zakat, but he does not have a jadha’ah, rather he has a hiqqah, then a hiqqah will be taken from him, and he will give along with it two goats or twenty (20) dirhams. And whoever has so many camels that a hiqqah is obligatory, but he does not have a hiqqah, rather he has a jadha’ah, then a jadha’ah will be taken from him, and the zakat collector will give him either twenty (20) dirhams or two goats. And whoever has so many camels that a hiqqah is obligatory, but he does not have a hiqqah, rather he has a bint labun, then a bint labun will be taken from him, and he will give two goats or twenty (20) dirhams. And whoever has so many camels that a bint labun is obligatory as zakat, but he does not have it, rather he has a hiqqah, then a hiqqah will be taken from him, and the zakat collector will give him twenty (20) dirhams or two goats. Whoever has so many camels that their zakat is a bint labun, but he does not have a bint labun, then a bint makhad will be accepted from him, and he will give along with it twenty (20) dirhams or two goats. Whoever has so many camels that their zakat is a bint makhad, but he does not have it, rather he has a bint labun, then a bint labun will be accepted from him, and the zakat collector will give him twenty dirhams or two goats. Whoever does not have a bint makhad, but has a bint labun, then that will be taken from him, and nothing else will be taken along with it. Whoever has only four camels, then zakat is not obligatory on them, but if their owner wishes, he may give (something). If the number of camels is five, then one goat is obligatory. For grazing goats, from forty to one hundred and twenty, one goat is obligatory. When they are more than one hundred and twenty, up to two hundred, two goats are obligatory. If they are more than two hundred, up to three hundred, three goats are obligatory. If there are more than three hundred goats, then for every hundred, one goat is obligatory. In zakat, an old, one-eyed, or weak animal will not be taken, unless the zakat collector wishes to do so. (To avoid zakat) scattered wealth will not be gathered, nor will gathered wealth be scattered. And whatever wealth is jointly owned by two men, it will be collected from both on the basis of equality. And when someone’s grazing goats are less than forty, even if by one, then zakat is not obligatory, but if their owner wishes, he may give (something). For silver, a quarter of a tenth (i.e., two and a half percent) is obligatory. If the wealth is only one hundred and ninety, then zakat is not obligatory, but if its owner wishes, he may give it.”