I came to the Prophet ﷺ with a younger brother of mine for him to perform tahnik on him, while he was in an enclosure of his, and I saw him branding a sheep. I think he said, on its ears.
دخلت على النبي ﷺ بأخ لي يحنكه، وهو في مربد له، فرأيته يسم شاة. حسبته قال: في آذانها.
Bukhari reported it in the Book of Sacrifices (5542), and Muslim in the Book of Clothing (21/2119), both from the hadith of Shubah, from Hisham bin Zayd, from Anas, who said (he then mentioned it). The wording given is Bukhari's, and Muslim's wording is similar. However, in another narration of Muslim from Shubah, he said, "My best knowledge is that he said, 'in its ears.'" Imam Ahmad also reported it (12725) through another route from Shubah, in which Hisham said, "I think he said, 'in its ears.'" He said, then afterward he said, "in its ears," without doubt.Hisham bin Zayd is the son of Anas, and he narrated from his grandfather Anas bin Malik, as is found in Ahmad's narration.Likewise, it is permissible to brand the livestock of the jizya, as Malik reported in the Book of Zakat (44), from Zayd bin Aslam, from his father, who said that he told Umar, "There is a blind she-camel among the herd designated for the Dhuhr prayer's transport." Umar said, "Is it from the livestock of the jizya or from the livestock of the sadaqah?" He said, I replied, "From the livestock of the jizya, it bears the brand of the jizya."