Musnad Abu Ya'la al-Mawsili 1:125

Abu Khaythama narrated to us, Yunus bin Muhammad narrated to us, Hammad bin Salama narrated to us, he said: I took this book from Thumama bin Abdullah bin Anas, from Anas bin Malik, that Abu Bakr wrote for him: These are the obligatory alms (Zakat) which Allah commanded His Messenger. Whoever among the Muslims is asked for them according to their terms, let him give them. Whoever is asked for more than that, let him not give it. Regarding camels: In what is less than twenty-five camels, for every five, there is one sheep. When they reach twenty-five, there is a *bint makhad* (a one-year-old female camel) up to thirty-five. If a *bint makhad* is not available, then a *ibn labun* (a two-year-old male camel). When they reach thirty-six, there is a *bint labun* (a two-year-old female camel) up to forty-five. When they reach forty-six, there is a *hiqqah* (a three-year-old female camel) that is ready for the stallion, up to sixty. When they reach sixty-one, there is a *jadha'ah* (a four-year-old female camel) up to seventy-five. When they reach seventy-six, there are two *bint labun* up to ninety. When they reach ninety-one, there are two *hiqqah* ready for the stallion up to one hundred and twenty. When they exceed one hundred and twenty, then for every forty there is a *bint labun*, and for every fifty there is a *hiqqah*. When the ages of the camels in the obligatory alms differ: Whoever is required to give a *jadha'ah* as alms and does not have a *jadha'ah*, but has a *hiqqah*, it shall be accepted from him, and he shall add two sheep with it if they are easy for him, or twenty dirhams. Whoever is required to give a *hiqqah* as alms and has only a *jadha'ah*, it shall be accepted from him, and the alms-collector shall give him twenty dirhams or two sheep. Whoever is required to give a *hiqqah* as alms and does not have one, but has a *bint labun*, it shall be accepted from him, and he shall add two sheep with it if they are easy for him, or twenty dirhams. Whoever is required to give a *bint labun* as alms and does not have a *bint labun*, but has a *hiqqah*, it shall be accepted from him, and the alms-collector shall give him twenty dirhams or two sheep. Whoever is required to give a *bint labun* as alms and does not have a *bint labun*, but has a *bint makhad*, it shall be accepted from him, and he shall add two sheep with it if they are easy for him, or twenty dirhams. Whoever is required to give a *bint makhad* as alms and has only a *ibn labun* (male), it shall be accepted from him, and there is nothing else with it. Whoever has only four camels, there is nothing on them unless their owner wishes. Regarding the alms of sheep: In their pastured livestock, when there are forty, there is one sheep up to one hundred and twenty. If they increase, there are two sheep up to two hundred. If they increase, there are three sheep up to three hundred. If they increase by one, then for every hundred there is one sheep. An old sheep, one with a defect, or a male goat shall not be taken for alms, unless the alms-collector wishes. Neither shall those who are separate be gathered, nor shall those who are gathered be separated, for fear of the alms. Whatever is between two partners, they shall return to each other equally. If a man’s pastured livestock is one sheep less than forty, there is nothing on it unless its owner wishes. Regarding silver (*riqqa*), it is a quarter of a tenth. If the wealth is only one hundred and ninety dirhams, there is nothing on it unless its owner wishes. Abu Khaythama said: *Riqqa* means dirhams.