The Messenger of Allah ﷺ had written down the rulings on zakat but had not issued them to his agents before he passed away. After him, Abu Bakr put them into effect and acted upon them until he died, then Umar applied them after him. On the day Umar died, this document was attached to his will.It stated, regarding camels, for every five camels, one sheep is due, up to twenty-four. When the number reaches twenty-five, a one-year-old female camel (bint makhad) is due, up to thirty-five. If a bint makhad is not available, then a two-year-old male camel (ibn labun) is given. When the number exceeds thirty-five, a two-year-old female camel (bint labun) is due, up to forty-five. If it increases by one, a three-year-old female camel (hiqqah) is due, up to sixty. If it increases beyond that, a four-year-old female camel (jadhaah) is due, up to seventy-five. If it increases further, two bint labun are due, up to ninety. If it increases beyond that, two hiqqahs are due, up to one hundred and twenty. When the camels become numerous beyond that, for every fifty a hiqqah is due and for every forty a bint labun.Concerning sheep, from forty up to one hundred and twenty, one sheep is due. If the number exceeds that, two sheep are due, up to two hundred. If it exceeds that, three sheep are due, up to three hundred. If it increases beyond that, nothing more is due until the number reaches four hundred. When the sheep become numerous beyond that, for every hundred, one sheep is due.Likewise, what is gathered together must not be separated, nor must what is separate be combined, out of fear of paying zakat. Whatever belongs to two partners, they settle accounts between themselves equitably. An aged sheep or a defective one is not to be taken for zakat.
حدثنا محمد بن يزيد يعني الواسطي عن سفيان يعني ابن حسين عن الزهري
كان رسول الله ﷺ قد كتب الصدقة ولم يخرجها إلى عماله حتى توفي قال فأخرجها أبو بكر من بعده فعمل بها حتى توفي ثم أخرجها عمر من بعده فعمل بها قال فلقد هلك عمر يوم هلك وإن ذلك لمقرون بوصيته فقال كان فيها في الإبل في كل خمس شاة حتى تنتهي إلى أربع وعشرين فإذا بلغت إلى خمس وعشرين ففيها بنت مخاض إلى خمس وثلاثين فإن لم تكن ابنة مخاض فابن لبون فإذا زادت على خمس وثلاثين ففيها ابنة لبون إلى خمس وأربعين فإذا زادت واحدة ففيها حقة إلى ستين فإذا زادت ففيها جذعة إلى خمس وسبعين فإذا زادت ففيها ابنتا لبون إلى تسعين فإذا زادت ففيها حقتان إلى عشرين ومائة فإذا كثرت الإبل ففي كل خمسين حقة وفي كل أربعين ابنة لبون وفي الغنم من أربعين شاة إلى عشرين ومائة فإذا زادت ففيها شاتان إلى مائتين فإذا زادت ففيها ثلاث إلى ثلاث مائة فإذا زادت بعد فليس فيها شيء حتى تبلغ أربع مائة فإذا كثرت الغنم ففي كل مائة شاة وكذلك لا يفرق بين مجتمع ولا يجمع بين متفرق مخافة الصدقة وما كان من خليطين فهما يتراجعان بالسوية لا تؤخذ هرمة ولا ذات عيب من الغنم
Its chain of transmission is sahih. Muhammad bin Yazid is Wasiti. This hadith is a repetition of 4632 in full. Abu Dawud narrated it, 2:8-9, by way of Abbad bin Awwam and by way of Muhammad bin Yazid Wasiti, with this chain. Tirmidhi narrated it, 2:3-4, by way of Abbad bin Awwam, and said, the hadith of Ibn Umar is a hasan hadith, and the practice among the generality of jurists is upon this. Yunus bin Yazid and more than one other narrated this hadith from Zuhri from Salim, but they did not raise it to the Prophet, rather it was Sufyan bin Husayn who raised it. Munziri said in Mukhtasar Abu Dawud, 1510, Tirmidhi and Ibn Majah also reported it. He then quoted Tirmidhi's statement, then said, Muslim narrated from Sufyan bin Husayn, and Bukhari cited him as a supporting witness, except that there is some criticism of his narration from Zuhri. However, Sulayman bin Kathir supported Sufyan bin Husayn in raising it to the Prophet, and he is among those whose hadith Bukhari and Muslim agreed to accept as evidence. It is as he said.Malik narrated it in Muwatta, 1:250, that he read the letter of Umar bin Khattab concerning zakat. Although this is a wijadah (a text found in writing without direct oral transmission), it is a sound wijadah suitable for use as evidence, because of confidence in Malik and his carefulness regarding what he read, so that nothing would be attributed to Umar except after being verified. It has already passed in the Musnad of Abu Bakr, 72, that he wrote the obligations of zakat which the Messenger of Allah ﷺ had made obligatory, in a long hadith similar to this. All of this supports the other, and it establishes confidence in the soundness of these hadiths.Bint makhad, Ibn Athir said, makhad is a name for pregnant she-camels, the singular being khilfah, and bint makhad and ibn makhad refer to what has entered its second year, because its mother has by then joined the ranks of the makhad, that is, the pregnant ones, even if she herself is not pregnant.Ibn labun and bint labun, Ibn Athir said, this refers to a camel that has completed two years and entered its third year, so that its mother has become labun, that is, possessing milk, because she would have conceived and given birth again.Al-hiqqah, Ibn Athir said, this is what has entered its fourth year until the end of it, and it is called this because it has become fit (istahaqqa) for riding and carrying loads.Al-jadhaah from camels is one that is young and vigorous, having entered its fifth year.