English Translation

Muhammad ibn Yazid - meaning al-Wasiti - narrated to us, from Sufyan - meaning Ibn Husayn - from al-Zuhri, from Salim, from his father, who said: The Messenger of Allah, peace and blessings be upon him, had written [the document of] zakah but had not sent it out to his agents until he died. He said: Abu Bakr brought it out after him and acted upon it until he died; then 'Umar brought it out after him and acted upon it. He said: 'Umar died on the day he died, and that document was bound together with his testament. It stated: Regarding camels - for every five, one sheep, up to twenty-four. When they reach twenty-five, then a one-year-old she-camel, up to thirty-five; if there is no such she-camel available, then a two-year-old male camel. When they exceed thirty-five, then a two-year-old she-camel, up to forty-five. If they increase by one, then a three-year-old she-camel, up to sixty. If they increase, then a four-year-old she-camel, up to seventy-five. If they increase, then two two-year-old she-camels, up to ninety. If they increase, then two three-year-old she-camels, up to one hundred twenty. If the camels increase beyond that, then for every fifty, one three-year-old she-camel, and for every forty, one two-year-old she-camel. And regarding sheep: from forty sheep up to one hundred twenty, one sheep; if they increase, then two sheep, up to two hundred; if they increase, then three sheep, up to three hundred; if they increase beyond that, then nothing additional is due until they reach four hundred. If sheep become numerous, then for every hundred, one sheep. Likewise, separate herds should not be combined, nor should combined herds be separated, out of fear of [increasing] the zakah due; and whatever belongs to two partners, they shall settle between themselves equitably. No old or decrepit animal, nor one with a defect, shall be taken from the sheep.