Sunan ad-Darimi

It is narrated from Sayyiduna Ibn Umar (may Allah be pleased with them both) that the Noble Prophet (peace and blessings be upon him) wrote the rules of charity (regarding zakat), which had not yet reached the zakat collectors when the Noble Prophet (peace and blessings be upon him) passed away. After his passing, Sayyiduna Abu Bakr (may Allah be pleased with him) implemented it and acted upon it. After Sayyiduna Abu Bakr (may Allah be pleased with him), Sayyiduna Umar (may Allah be pleased with him) acted upon it, and when Sayyiduna Umar (may Allah be pleased with him) was martyred, that statement regarding zakat was attached to his sword or his will. In it, the zakat of camels was as follows: for every five camels up to twenty-five, one goat; for twenty-five up to thirty-five, a one-year-old she-camel, and if that is not available, then a two-year-old camel; for more than thirty-five up to forty-five, one bint labun (a two-year-old she-camel); for forty-six up to sixty, one hiqqah (a three-year-old she-camel); for more than sixty up to seventy-five, one jaz’ah (a four-year-old she-camel); for more than seventy-five up to ninety, two bint labun (two-year-old she-camels); for ninety-one up to one hundred and twenty, two hiqqah (two three-year-old she-camels); for more than that, for every fifty, one hiqqah (a three-year-old she-camel), and for every forty, one bint labun (a two-year-old she-camel).