Bahz bin Hakim bin Mu'awiyah narrates from his father, and he from his grandfather, who said: I heard the Messenger of Allah (peace and blessings be upon him) saying: "In every forty grazing camels there is a bint labun. Whoever gives it seeking reward will have its reward, and whoever conceals it, I will take it from him along with a portion of his camels. This is one of the firm obligations of Allah Almighty; it is not lawful for Muhammad (peace and blessings be upon him) or for the family of Muhammad."
Imam al-Shafi'i (may Allah have mercy on him) said: The people of knowledge of hadith do not establish that the zakah is taken along with half of the camels of the one who conceals his zakah; had it been established, we would have held it. The Shaykh (may Allah have mercy on him) said: Abu Dawud recorded this hadith, whereas Bukhari and Muslim did not record it, following their practice of not recording in the two Sahihs the hadith of a Companion or Successor who has only one narrator; and for Mu'awiyah bin Haydah al-Qushayri no trustworthy narrator other than his son is established in their view. At the beginning of Islam a doubled penalty was imposed on the one who stole; then this ruling was abrogated. Imam al-Shafi'i (may Allah have mercy on him) argued for its abrogation from the hadith of Sayyiduna al-Bara' bin Azib (may Allah be pleased with him) about the damage done by his she-camel: it is not reported from the Prophet (peace and blessings be upon him) that he doubled the penalty in that incident; rather, only his ruling of liability for the damage is reported. So it is possible that this (hadith) is of that kind.
Hadith Referenceالسنن الكبرى للبيهقي / كتاب الزكاة / 7328