Hadith 22549

Yahya related to me from Malik that he had read what Umar ibn al-Khattab had written about zakat, and in it he found:
"In thename of Allah, the Merciful, the ompassionate."The Book ofZakat.On twenty-four camels or less zakat is paid withsheep, one ewe for every five camels.On anything above that,up to thirty-five camels, a she-camel in its second year, and, ifthere is no she camel in its second year, a male camel in its thirdyear.On anything above that, up to forty-five camels, a she-camel in its third year.On anything above that, up to sixtycamels, a she camel in its fourth year that is ready to be sired.On anything above that, up to seventy-five camels, a she-camel inits fifth year.On anything above that, up to ninety camels,two she-camels in their third year.On anything above that,up to one hundred and twenty camels, two she-camels in their fourthyear that are ready to be sired.On any number of camelsabove that, for every forty camels, a she-camel in its third year, andfor every fifty, a she-camel in its fourth year.On grazingsheep and goats, if they come to forty or more, up to one hundred andtwenty head, one ewe.On anything above that, up to twohundred head, two ewes.On anything above that, up to threehundred, three ewes.On anything above that, for everyhundred, one ewe.A ram should not be taken for zakat. nor anold or an injured ewe, except as the zakat-collector thinks fit.Those separated should not be gathered together nor should thosegathered together be separated in order to avoid paying zakat.Whatever belongs to two associates is settled between themproportionately.On silver, if it reaches five awaq (twohundred dirhams), one fortieth is paid."