Hadith 5:196
Abu Bakr narrated to us, he said: 'Abbad bin al-'Awwam narrated to us, from Sufyan bin 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. He did not bring it out to his workers until he passed away. Then Abu Bakr acted upon it until he perished. Then 'Umar acted upon it: "There shall not be taken for Zakat an old animal, nor one with a defect."
حدثنا أبو بكر قال حدثنا عباد بن عوام عن سفيان بن حسين عن الزهري عن سالم عن بن عمر قال كتب رسول الله 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 لا يؤخذ في الصدقة هرمة ولا ذات عوار