Muwatta 697

The first report in the chapter on zakat on livestock. Malik says he read the letter of Umar ibn al-Khattab (may God be pleased with him) on zakat and found in it, after the basmala: for twenty-four camels and fewer, sheep, one sheep for every five; for more, up to thirty-five, a she-camel in its second year, or if none, a male camel in its third year; up to forty-five, a she-camel in its third year; up to sixty, a she-camel in its fourth year fit for the stallion; up to seventy-five, a she-camel in its fifth year; up to ninety, two she-camels in their third year; up to one hundred and twenty, two she-camels in their fourth year; beyond that, one she-camel in its third year for every forty and one in its fourth year for every fifty. For grazing sheep: from forty to one hundred and twenty, one sheep; to two hundred, two; to three hundred, three; beyond that, one sheep per hundred. No he-goat, aged animal or defective animal is taken in charity except as the collector chooses; the herd of separate owners is not combined nor the combined herd separated to avoid zakat; and for mixing partners, they settle between them equally. For silver, when it reaches five ounces, a quarter of a tenth. The editor explains the camel ages and silver amounts and notes that Abu Musab transmitted it; that Ahmad, Abu Dawud, Ibn Majah and al-Tirmidhi transmitted the letter through al-Zuhri from Salim from his father, that the Prophet ﷺ wrote the letter of charity and did not send it to his agents until he died, and that Abu Bakr and Umar acted on it; he considers the mursal version sounder, and the report from Anas about Abu Bakr's letter is in al-Bukhari. ¹

Belongs to the Muwatta, Book of Zakat. Source: the Muwatta. Mentions Umar ibn al-Khattab, Malik ibn Anas, Muhammad, Abu Bakr al-Siddiq, Anas ibn Malik, Salim ibn Abdallah ibn Umar. Built on in the chapters on zakat and minimum threshold (nisab).