Anas bin Malik reported,

He related to him that Abu Bakr رضي الله عنه wrote out for him the rules of zakat which Allah had commanded His Messenger ﷺ. Among them was that no aged animal, no defective animal, and no male goat should be given as zakat, unless the zakat collector chooses to accept it.

Bukhari 1455

Sahih

حدثنا محمد بن عبد الله قال حدثني أبي قال حدثني ثمامة أن

أنسا رضي الله عنه

حدثه أن أبا بكر رضي الله عنه كتب له الصدقة التي أمر الله رسوله ﷺ ولا يخرج في الصدقة هرمة ولا ذات عوار ولا تيس إلا ما شاء المصدق

البخاري 1455صحيح
Contents
Reference
Commentary
Ayat
Collection
Sahih Bukhari
Book
Zakat
Chapter
An old animal, one with a defect, or a male goat should not be taken in charity unless the charity collector wishes
Numbering
Darussalam 1455
Bukhari 1455