Hadith 5:176
'Abbad ibn al-'Awwam narrated to us, from Sufyan ibn Husayn, from al-Zuhri, from Salim, from his father, who said: The Prophet, peace and blessings of Allah be upon him, wrote the document of Zakat and attached it to his sword, or he said: to his will. He did not bring it out to his agents until he passed away. Then Abu Bakr acted upon it until he perished, then 'Umar acted upon it. He said: Regarding sheep, in three hundred sheep there are three sheep. If they increase, then in every hundred sheep [there is one], and there is nothing [due] in them until they reach one hundred.
حدثنا عباد بن عوام عن سفيان بن حسين عن الزهري عن سالم عن أبيه قال كتب النبي صلى الله عليه وسلم كتاب الصدقة فقرنه بسيفه أو قال بوصيته فلم يخرجه إلى عماله حتى قبض ثم عمل به أبو بكر حتى هلك ثم عمل به عمر قال في الغنم في ثلاثمائة شاة ثلاث شياه فإن زادت ففي كل مائة شاة وليس فيها شيء حتى تبلغ مائة