Hadith 5:184
Ibn ‘Uyaynah narrated to us, from Bishr ibn ‘Asim ibn Sufyan, from his father, that ‘Umar appointed his father over Ta’if and Mujahid, and he used to collect the *sadaqah* (zakat). He would count the *ghidha’* (the young/small livestock) against them. The people said to him, "If you are counting the *ghidha’*, then take from it." So he refrained from them until he met ‘Umar and informed him of what they had said. ‘Umar said, "Count the *ghidha’* against them, even if the shepherd brings it carrying it in his hand. And inform them that you leave for them the pregnant ewe, the one eaten by wolves, and the ram of the flock. And take the *‘anaq* (young female goat) that is a *jadha’ah* (one year old) or a *thaniyyah* (two years old). For that is justice between the best of the wealth and the *ghidha’*."
حدثنا بن عيينة عن بشر بن عاصم بن سفيان عن أبيه عن عمر استعمل أباه على الطائف ومجاهدا وكان يصدق فاعتد عليهم بالغذاء فقال له الناس إن كنت معتدا بالغذاء فخذ منه فأمسك منهم حتى لقي عمر فأخبره بالذي قالوا فقال اعتد عليهم بالغذاء وإن جاء بها الراعي يحملها على يده وأخبرهم أنك تدع لهم الشاة الماخض والأكيلة وفحل الغنم وخذ العناق الجذعة والثنية فذلك عدل بين خيار المال والغذاء