Hadith 5:162
'Abbad ibn al-'Awwam narrated to us, from Sufyan ibn Husayn, from al-Zuhri, from Salim, from Ibn 'Umar, who said: The Messenger of Allah (ﷺ) wrote the document of Zakat and attached it to his sword—or he said: to his will—and he did not bring it out to his agents until he passed away. Then Abu Bakr acted according to it until he perished. And 'Umar acted according to it regarding the Zakat of sheep: for every forty sheep, one sheep, up to one hundred and twenty. If they increase, then two sheep up to two hundred. If they increase, then three [sheep] up to three hundred. If they increase, then for every hundred sheep, one sheep. There is nothing [due] on what is less than one hundred. One shall not separate between those who are gathered, nor gather between those who are separated. And whatever is between two partners, they shall return to each other equally.
حدثنا عباد بن عوام عن سفيان بن حسين عن الزهري عن سالم عن بن عمر قال قال كتب رسول الله صلى الله عليه وسلم كتاب الصدقة فقرنه بسيفه أو قال بوصيته ولم يخرجه إلى عماله حتى قبض ثم عمل به أبو بكر حتى هلك وعمل به عمر في صدقة الغنم في كل أربعين شاة شاة إلى عشرين ومائة فإن زادت فشاتان إلى مائتين ( ( ( مئتين ) ) ) فإن زادت فثلاث إلى ثلاثمائة فإن زادت ففي كل مائة شاة شاة ليس فيها شيء حتى تبلغ المائة ولا يفرق بين مجتمع ولا يجمع بين مفترق وما كان من خليطين فإنهما يتراجعان بالسوية