It is narrated from Sayyiduna Ibn Umar (may Allah be pleased with them both) that the Messenger of Allah (peace and blessings be upon him) wrote regarding zakat, specifically about goats, that for every forty goats, one goat is due up to one hundred and twenty goats. Then, if there are more than that, up to two hundred goats, two goats are due. Then, from two hundred to three hundred, three goats are due. Then, if there is one goat more, even then, up to four hundred, three goats are due. Then, for every additional hundred, one goat is due. And in zakat, an old, blind, or defective goat should not be accepted.

Abu Bakr bin Muhammad bin Amr bin Hazm narrated from his father, who narrated from his grandfather (Sayyiduna Amr bin Hazm, may Allah be pleased with him) that the Messenger of Allah, peace and blessings be upon him, wrote to the people of Yemen for Sayyiduna Amr bin Hazm, may Allah be pleased with him: "In the name of Allah, the Most Gracious, the Most Merciful. This message is from Muhammad, peace and blessings be upon him, to Sharhabeel bin Abd Kulal, Harith bin Abd Kulal, and Na’eem bin Abd Kulal: For forty goats up to one hundred and twenty, one goat (as zakat) is due. When there is even one more than one hundred and twenty, up to two hundred, two goats are due. Then, if there is even one goat above two hundred, up to three hundred, three goats are due. For any number more than this, for every hundred, one goat (as zakat) is due."

Abdullah bin Abi Bakr bin Muhammad bin Amr bin Hazm narrated from his father, who narrated from his grandfather, that the Prophet Muhammad (peace be upon him) wrote a letter for them ......... and narrated the hadith similar to the above.