Imam Malik, may Allah have mercy on him, read the letter of Sayyiduna Umar bin Khattab, may Allah be pleased with him, regarding the chapter of charity and zakat. It was written in it: In the name of Allah, the Most Gracious, the Most Merciful. This is the book regarding charity: Up to twenty-four she-camels, for every five, one goat is obligatory. When they are more than twenty-four up to thirty-five, a one-year-old she-camel is due. If there is no one-year-old she-camel, then a two-year-old camel is to be given. For more than this, up to forty-five camels, a two-year-old she-camel is due. For more than this, up to sixty camels, a three-year-old she-camel is due, which is suitable for mating. For more than this, up to seventy-five camels, a four-year-old she-camel is due. For more than this, up to ninety camels, two-year-old she-camels are due. For more than this, up to one hundred and twenty camels, two three-year-old she-camels are due, which are suitable for mating. For more than this, for every forty camels, a two-year-old she-camel is due, and for every fifty camels, a three-year-old she-camel is due. As for goats that graze in the wild, when they reach forty, one goat is obligatory as zakat. For more than this, up to three hundred goats, three goats are due. After that, for every hundred, one goat must be given, and a male goat should not be taken in zakat, nor should an old or defective one, except if the zakat collector deems it appropriate. Separate properties will not be combined, nor will one property be separated out of fear of zakat. And those who are partners should settle among themselves by contributing equal shares. And for silver, when it reaches five awqiyah, one-fortieth is obligatory.