أَخْبَرَنِي عَبْيدُ اللَّهِ بْنُ فَضَالَةَ ، قَالَ : أَنْبَأَ سُرَيْجُ بْنُ النُّعْمَانِ ، قَالَ : حَدَّثَنَا حَمَّادُ بْنُ سَلَمَةَ ، عَنْ ثُمَامَةَ بْنِ عَبْدِ اللَّهِ بْنِ أَنَسِ بْنِ مَالِكٍ ، عَنْ أَنَسِ بْنِ مَالِكٍ ، أَنَّ أَبَا بَكْرٍ كَتَبَ لَهُ : إِنَّ هَذِهِفَرَائِضُ الصَّدَقَةِ الَّتِي فَرَضَ رَسُولُ اللَّهِ صَلَّى اللَّهُ عَلَيْهِ وَسَلَّمَ عَلَى الْمُسْلِمِينَ الَّتِي أُمِرَ بِهَا اللَّهُ رَسُولَهُ صَلَّى اللَّهُ عَلَيْهِ وَسَلَّمَ ، فَمَنْ سُئِلَهَا مِنَ الْمُسْلِمِينَ عَلَى وَجْهِهَا فَلْيُعْطِهَا ، وَمَنْ سُئِلَ فَوْقَهُ فَلا يُعْطِهِ : فِيمَا دُونَ خَمْسٍ وَعِشْرِينَ مِنَ الإِبِلِ فِي كُلِّ خَمْسِ ذَوْدٍ شَاةٌ ، فَإِذَا بَلَغَتْ خَمْسًا وَعِشْرِينَ فَفِيهَا بِنْتُ مَخَاضٍ إِلَى خَمْسٍ وَثَلاثِينَ ، فَإِذَا لَمْ تَكُنِ ابْنَةُ مَخَاضٍ فَابْنُ لَبُونٍ ذَكَرٌ ، فَإِذَا بَلَغَ سِتَّةً وَثَلاثِينَ فَفِيهَا بِنْتُ لَبُونٍ إِلَى خَمْسَةٍ وَأَرْبَعِينَ ، فَإِذَا بَلَغَتْ سِتَّةً وَأَرْبَعِينَ فَفِيهَا حِقَّةٌ طَرُوقَةُ الْفَحْلِ إِلَى سِتِّينَ ، فَإِذَا بَلَغَتْ إِحْدَى وَسِتِّينَ فَفِيهَا جَذَعَةٌ إِلَى خَمْسَةٍ وَسَبْعِينَ ، فَإِذَا بَلَغَتْ سِتَّةً وَسَبْعِينَ فَفِيهَا ابْنَتَا لَبُونٍ إِلَى تِسْعِينَ ، فَإِذَا بَلَغَتْ إِحْدَى وَتِسْعِينَ فَفِيهَا حِقَّتَانِ طَرُوقَتَا الْفَحْلِ إِلَى عِشْرِينَ وَمِائَةٍ ، فَإِذَا زَادَتْ عَلَى عِشْرِينَ وَمِائَةٍ فَفِي كُلِّ أَرْبَعِينَ ابْنَةُ لَبُونٍ ، وَفِي كُلِّ خَمْسِينَ حِقَّةٌ ، فَإِذَا تَبَايَنَ أَسْنَانُ الإِبِلِ فِي فَرَائِضِ الصَّدَقَاتِ فَمَنْ بَلَغَتْ عِنْدَهُ صَدَقَةُ الْجَذَعَةِ ، وَلَيْسَتْ عِنْدَهُ جَذَعَةٌ وَعِنْدَهُ حِقَّةٌ فَإِنَّهَا تُقْبَلُ مِنْهُ الْحِقَّةُ ، وَيَجْعَلُ مَعَهَا شَاتَيْنِ إِنِ اسْتَيْسَرَتَا لَهُ أَوْ عِشْرِينَ دِرْهَمًا ، وَمَنْ بَلَغَتْ عِنْدَهُ صَدَقَةُ الْحِقَّةِ ، وَلَيْسَتْ عِنْدَهُ إِلا جَذَعَةٌ ، فَإِنَّهَا تُقْبَلُ مِنْهُ ، وَيُعْطِيهِ الْمُصَدِّقُ عِشْرِينَ دِرْهَمًا أَوْ شَاتَيْنِ ، وَمَنْ بَلَغَتْ عِنْدَهُ صَدَقَةُ الْحِقَّةِ ، وَلَيْسَتْ عِنْدَهُ وَعِنْدَهُ ابْنَةُ لَبُونٍ ، فَإِنَّهَا تُقْبَلُ مِنْهُ ، وَيَجْعَلُ مَعَهَا شَاتَيْنِ إِنِ اسْتَيْسَرَتَا لَهُ أَوْ عِشْرِينَ دِرْهَمًا ، وَمَنْ بَلَغَتْ عِنْدَهُ صَدَقَةُ ابْنَةِ لَبُونٍ وَلَيْسَتْ عِنْدَهُ إِلا حِقَّةٌ فَإِنَّهَا تُقْبَلُ مِنْهُ وَيُعْطِيهِ الْمُصَدِّقُ عِشْرِينَ دِرْهَمًا أَوْ شَاتَيْنِ ، وَمَنْ بَلَغَتْ عِنْدَهُ صَدَقَةُ ابْنَةِ لَبُونٍ وَلَيْسَتْ عِنْدَهُ ابْنَةُ لَبُونٍ وَعِنْدَهُ بِنْتُ مَخَاضٍ ، فَإِنَّهَا تُقْبَلُ مِنْهُ ، وَيَجْعَلُ مَعَهَا شَاتَيْنِ إِنِ اسْتَيْسَرَتَا لَهُ أَوْ عِشْرِينَ دِرْهَمًا ، وَمَنْ بَلَغَتْ عِنْدَهُ صَدَقَةُ بِنْتِ مَخَاضٍ وَلَيْسَ عِنْدَهُ إِلا ابْنُ لَبُونٍ ذَكَرٌ ، فَإِنَّهُ يُقْبَلُ مِنْهُ وَلَيْسَ مَعَهُ شَيْءٌ ، وَمَنْ لَمْ يَكُنْ عِنْدَهُ إِلا أَرْبَعَةٌ مِنَ الإِبِلِ فَلَيْسَ فِيهَا شَيْءٌ إِلا أَنْ يَشَاءَ رَبُّهَا ، وَفِي صَدَقَةِ الْغَنَمِ فِي سَائِمَتِهَا إِذَا كَانَتْ أَرْبَعِينَ فَفِيهَا شَاةٌ إِلَى عِشْرِينَ وَمِائَةٍ ، فَإِذَا زَادَتْ وَاحِدَةً فَفِيهَا شَاتَانِ إِلَى مِائَتَيْنِ ، فَإِذَا زَادَتْ وَاحِدَةً فَفِيهَا ثَلاثُ شِيَاهٍ إِلَى ثَلاثِ مِائَةٍ ، فَإِذَا زَادَتْ وَاحِدَةً فَفِي كُلِّ مِائَةِ شَاةٍ وَلا يُؤْخَذُ فِي الصَّدَقَةِ هَرِمَةٌ ، وَلا ذَاتُ عَوَارٍ ، وَلا تَيْسُ الْغَنَمِ إِلا أَنْ يَشَاءَ الْمُصَدِّقُ ، وَلا يُجْمَعُ بَيْنَ مُتَفَرِّقٍ ، وَلا يُفَرَّقُ بَيْنَ مُجْتَمِعٍ خَشْيَةَ الصَّدَقَةِ ، وَمَا كَانَ مِنْ خَلِيطَيْنِ ، فَإِنَّهُمَا يَتَرَاجَعَانِ بَيْنَهُمَا بِالسَّوِيَّةِ ، وَإِذَا كَانَتْ سَائِمَةُ الرَّجُلِ نَاقِصَةً مِنْ أَرْبَعِينَ شَاةً وَاحِدَةً فَلَيْسَ فِيهَا شَيْءٌ إِلا أَنْ يَشَاءَ رَبُّهَا وَفِي الرِّقَةِ رُبْعُ الْعُشْرِ ، فَإِنْ لَمْ يَكُنِ الْمَالُ إِلا تِسْعِينَ وَمِائَةً فَلَيْسَ فِيهَا إِلا أَنْ يَشَاءَ رَبُّهَا """
EnglishUnverified translation
'Ubayd Allah ibn Fadalah informed me, he said: Surayj ibn al-Nu'man reported to us, he said: Hammad ibn Salamah narrated to us, from Thumamah ibn 'Abd Allah ibn Anas ibn Malik, from Anas ibn Malik, that Abu Bakr wrote for him:
"These are the obligatory acts of charity (Sadaqah) that the Messenger of Allah, peace and blessings be upon him, enjoined upon the Muslims, which Allah commanded His Messenger, peace and blessings be upon him, to establish. Whoever among the Muslims is asked for it in its proper form should give it, and whoever is asked for more than that should not give it.
For camels numbering less than twenty-five: for every five head, one sheep. When they reach twenty-five, a bint makhad is due, up to thirty-five. If a bint makhad is not available, then an ibn labun (a male) may be given. When they reach thirty-six, a bint labun is due, up to forty-five. When they reach forty-six, a hiqqah, one that has reached the age of being covered by a stallion, is due, up to sixty. When they reach sixty-one, a jadha'ah is due, up to seventy-five. When they reach seventy-six, two bint labun are due, up to ninety. When they reach ninety-one, two hiqqah, each capable of being covered by a stallion, are due, up to one hundred and twenty. When they exceed one hundred and twenty, for every forty head a bint labun is due, and for every fifty head a hiqqah is due.
If the ages of the camels vary in the categories of Zakat dues: whoever has reached the level where a jadha'ah is due but does not possess a jadha'ah and has a hiqqah instead, the hiqqah shall be accepted from him, and he shall add two sheep if that is easy for him, or twenty dirhams. Whoever has reached the level where a hiqqah is due but possesses only a jadha'ah, it shall be accepted from him, and the collector shall give him twenty dirhams or two sheep. Whoever has reached the level where a hiqqah is due but does not possess one, and has a bint labun instead, it shall be accepted from him, and he shall add two sheep if that is easy for him, or twenty dirhams. Whoever has reached the level where a bint labun is due but possesses only a hiqqah, it shall be accepted from him, and the collector shall give him twenty dirhams or two sheep. Whoever has reached the level where a bint labun is due but does not possess a bint labun, and has a bint makhad instead, it shall be accepted from him, and he shall add two sheep if that is easy for him, or twenty dirhams. Whoever has reached the level where a bint makhad is due but possesses only an ibn labun (a male), it shall be accepted from him, and nothing additional is required with it. Whoever possesses only four camels owes nothing, unless their owner volunteers.
As for the Zakat on sheep in their freely grazing state: when they number forty, one sheep is due, up to one hundred and twenty. When they increase by one, two sheep are due, up to two hundred. When they increase by one, three sheep are due, up to three hundred. When they increase by one, for every hundred head one sheep is due.
There shall not be taken in Zakat a decrepit (harimah) animal, nor one with a defect (dhu 'awar), nor a male goat (tais al-ghanim), unless the collector chooses otherwise. Separated flocks shall not be combined, and a combined flock shall not be separated, out of fear of Zakat. If there are two partners, they shall settle between them on an equal basis. If a man's freely grazing flock falls short of forty sheep by one, nothing is due on it, unless its owner volunteers.
As for silver (the monetary wealth), the rate is one-quarter of one-tenth (2.5%). If the wealth does not exceed one hundred and ninety dirhams, nothing is due on it, unless its owner volunteers."