Abu Bakr bin Muhammad bin Amr bin Hazm narrated from his father, who narrated from his grandfather, that the Messenger of Allah (peace be upon him) wrote to Amr bin Hazm for Sharhabeel bin Abd Kulal, Harith bin Abd Kulal, and Na’eem bin Abd Kulal that there is zakat of five dirhams in five awqiyah of silver, and if there is more silver than that, then for every forty dirhams, one dirham should be added, and there is no zakat on less than five awqiyah.

Sayyiduna Ali (may Allah be pleased with him) narrated from the Prophet (peace and blessings be upon him) in a marfu’ report that:“I have exempted zakat on horses and slaves, so give zakat on silver: one dirham out of every forty dirhams, and there is no zakat on one hundred and ninety-nine dirhams, until it reaches two hundred dirhams.”