Musnad Abu Ya'la al-Mawsili 153:56

Mujahid ibn Musa al-Khatli narrated to us, 'Abbad ibn al-'Awwam narrated to us, from Sufyan ibn Husayn, from al-Zuhri, from Salim, from Ibn 'Umar: That the Messenger of Allah (ﷺ) wrote the document of Zakat and attached it to his sword. He did not bring it out to his agents until he passed away. Abu Bakr acted upon it until he passed away, then 'Umar acted upon it. It contained: In five camels, one sheep; in ten, two sheep; in fifteen, three sheep; in twenty, four sheep; in twenty-five, a bint makhad (a one-year-old female camel) up to thirty-five. If it increases, then in it is a bint labun (a two-year-old female camel) up to forty-five. If it increases, then in it is a hiqqah (a three-year-old female camel) up to sixty. If it increases, then in it is a jadha'ah (a four-year-old female camel) up to seventy-five. If it increases, then in it are two bint labun up to ninety. If it increases, then two hiqqahs up to one hundred and twenty. If it increases beyond one hundred and twenty, then for every fifty is a hiqqah, and for every forty is a bint labun. Regarding the Zakat of sheep: In every forty sheep, one sheep up to one hundred and twenty. If it increases, then two sheep up to two hundred. If it increases, then three sheep up to three hundred. If it increases, then for every one hundred sheep, one sheep. There is nothing due on them until they reach one hundred. Neither shall that which is separate be gathered together, nor shall that which is gathered be separated, for fear of the Zakat. Whatever is between two partners, they shall return to each other equally. An old, decrepit animal shall not be taken for Zakat, nor one with a defect. Sufyan said: Al-Zuhri did not mention cattle. Al-Zuhri said: When the Zakat collector comes, he shall divide the wealth into three parts: one-third of the best, one-third of the worst, and one-third of the average. He shall take from the average.