Ibn Shihab (may Allah have mercy on him) said: This is the copy of the document of the Messenger of Allah (peace and blessings be upon him) which he wrote about zakah, and it is with the family of Umar bin al-Khattab. Ibn Shihab said: Salim bin Abdullah bin Umar had me read it, and I memorised it exactly as it is. It is the one that Umar bin Abd al-Aziz copied from Abdullah bin Abdullah bin Umar and Salim bin Abdullah when he was made governor of Madinah; he ordered his officials to act upon it, and he wrote it to al-Walid bin Abd al-Malik, and al-Walid ordered his officials to act upon it. The caliphs after him continued to order that, then Hisham ordered it and had it copied for every official of the Muslims, and ordered them to act upon what was in it and not to exceed it. This is the document, and its explanation is: "No zakah is to be taken on any camels until they reach five. When they reach five, there is one goat until they reach ten. When they reach ten, there are two goats until they reach fifteen. When they reach fifteen, there are three goats until they reach twenty. When they reach twenty, there are four goats until they reach twenty-five. When they reach twenty-five, the due becomes a bint makhad; if a bint makhad is not found, then a male ibn labun, until they reach thirty-five. When they reach thirty-six, there is a bint labun until they reach forty-five. When they are forty-six, there is a hiqqah (fit to receive the stud camel) until they reach sixty. When they are sixty-one, there is a jadha'ah until they reach seventy-five. When they reach seventy-six, there are two bint labun until they reach ninety. When they are ninety-one, there are two hiqqahs (fit to receive the stud camel) until they reach one hundred and twenty. When they are one hundred and twenty-one, there are three bint labun until they reach one hundred and twenty-nine. When they are one hundred and thirty, there is one hiqqah and two bint labun until they reach one hundred and thirty-nine. When they are one hundred and forty, there are two hiqqahs and one bint labun until they reach one hundred and forty-nine. When they are one hundred and fifty, there are three hiqqahs until they reach one hundred and fifty-nine. When they reach one hundred and sixty, there are four bint labun until they reach one hundred and sixty-nine. When they are one hundred and seventy, there is one hiqqah and three bint labun until they reach one hundred and seventy-nine. When they are one hundred and eighty, there are two hiqqahs and two bint labun until they reach one hundred and eighty-nine. When they are one hundred and ninety, there are three hiqqahs and one bint labun until they reach one hundred and ninety-nine. When they are two hundred, there are four hiqqahs or five bint labun; whichever of the two ages is found among them is taken, according to the count we have written in this document. Then all camels beyond that are taken in the same way as we have written in this document. No zakah is taken on sheep until they reach forty. When they reach forty, there is one sheep until they reach one hundred and twenty. When they are one hundred and twenty-one, there are two sheep until they reach two hundred. When they are two hundred and one, there are three sheep until they reach three hundred. When they exceed three hundred, there are only three sheep until they reach four hundred. When they reach four hundred, there are four sheep until they reach five hundred. When they reach five hundred, there are five sheep until they reach six hundred. When they reach six hundred, there are six sheep. When they reach seven hundred, there are seven sheep until they reach eight hundred. When they reach eight hundred, there are eight sheep until they reach nine hundred. When they reach nine hundred, there are nine sheep until they reach a thousand. When they reach a thousand, there are ten sheep, and then for every additional hundred, one sheep."
Hadith Referenceالسنن الكبرى للبيهقي / كتاب الزكاة / 7257
Amr bin Harim (may Allah have mercy on him) said: Abu al-Rijal Muhammad bin Abd al-Rahman (al-Ansari) (may Allah have mercy on him) narrated to me that when Umar bin Abd al-Aziz (may Allah have mercy on him) became caliph, he sent to Madinah seeking the letter of the Messenger of Allah (peace and blessings be upon him) about zakah and the letter of Umar (may Allah be pleased with him). He found with the family of Amr bin Hazm the letter of the Messenger of Allah (peace and blessings be upon him) to Amr bin Hazm about zakah, and he found with the family of Umar his (may Allah be pleased with him) letter about zakah, like the letter of the Messenger of Allah (peace and blessings be upon him), and both were copied for him. Amr (bin Harim) said that he asked Muhammad bin Abd al-Rahman to copy for him what was in those two letters, and it was copied for him. In it is: "The zakah of camels from five to two hundred is as has passed in the previous hadith." And he added these words: "When they reach two hundred and ten, there are four bint labun and one hiqqah up to two hundred and twenty. When they reach two hundred and twenty, there are three bint labun and two hiqqahs up to two hundred and thirty. When they reach two hundred and thirty, there are three hiqqahs and two bint labun up to two hundred and forty." Then he narrated the whole hadith, mentioning the obligatory due for every increase of ten, up to three hundred: "When they reach three hundred, there are six hiqqahs, or five bint labun and two hiqqahs, and the collector may take whichever of these two ages he wishes. When the camels exceed three hundred, then on every fifty a hiqqah and on every forty a bint labun, and nothing is to be taken on what is less than ten."
Hadith Referenceالسنن الكبرى للبيهقي / كتاب الزكاة / 7258
When Umar bin Abd al-Aziz (may Allah have mercy on him) became caliph, he sent a message to Madinah that the letter about zakah from the time of the Prophet (peace and blessings be upon him) be sought. It was found with the family of Amr bin Hazm (may Allah be pleased with him), and with the family of Umar bin al-Khattab (may Allah be pleased with him) (a letter was found) that Sayyiduna Umar bin al-Khattab (may Allah be pleased with him) had sent to his officials; it was just like the one the Prophet (peace and blessings be upon him) had written to Sayyiduna Amr bin Hazm (may Allah be pleased with him). So Umar bin Abd al-Aziz (may Allah have mercy on him) said that the obligatory zakah should be determined from these two copies. In it, the zakah of camels was as follows: "When they exceed ninety by one, there are two hiqqahs, 'three-year-old she-camels', up to one hundred and twenty. When they exceed one hundred and twenty by even one, there are three bint labun, 'two-year-old she-camels', until they become one hundred and twenty-nine. When the camels become more than that, it is likewise, and until they reach ten (more) there is no zakah on them."
Hadith Referenceالسنن الكبرى للبيهقي / كتاب الزكاة / 7259