It is narrated from Sayyiduna Abu Hurayrah (may Allah be pleased with him) that the Messenger of Allah (peace and blessings be upon him) said: "When you have paid the zakah, you have fulfilled the obligation that was upon you. And whoever gathers wealth unlawfully and then gives it in charity will have no reward for it; rather, its sin will remain upon him."

Hammad bin Salamah states: I obtained a document from Thumamah bin Abdullah bin Anas, about which he claimed that Sayyiduna Abu Bakr al-Siddiq (may Allah be pleased with him) had written it for Sayyiduna Anas (may Allah be pleased with him) when he sent him as a collector of zakah, and it bore the blessed seal of the Messenger of Allah (peace and blessings be upon him). In it was written: "This is the obligation of zakah which the Messenger of Allah (peace and blessings be upon him) made obligatory upon the Muslims, and which Allah commanded His Prophet (peace and blessings be upon him) about. So whichever Muslim is asked for it according to the rule should pay it, and whoever is asked for more than that should not give it. (Its details are as follows:) Up to twenty-four camels, the zakah is in the form of sheep: one sheep is due for every five camels. When the number reaches twenty-five up to thirty-five, a one-year-old she-camel (bint makhad) is due; if there is none, a two-year-old male camel (ibn labun) is to be given. When the number is from thirty-six to forty-five, a two-year-old she-camel (bint labun) is to be given. From forty-six to sixty, a three-year-old she-camel (hiqqah) fit for mating is to be given. From sixty-one to seventy-five, a four-year-old she-camel (jadha'ah) is due. From seventy-six to ninety, two two-year-old she-camels (bint labun) are to be given. From ninety-one to one hundred and twenty, two three-year-old she-camels (hiqqah) fit for mating are to be given. When the number exceeds one hundred and twenty, one two-year-old she-camel (bint labun) is due for every forty and one three-year-old she-camel (hiqqah) for every fifty. If the animal of the required age for zakah is not available, for example if a four-year-old she-camel (jadha'ah) is due from someone but he does not have one, and instead has a three-year-old she-camel (hiqqah), then that will be accepted, provided that he also pays two sheep or twenty dirhams along with it. Likewise, if a three-year-old she-camel (hiqqah) is due from someone and he has a four-year-old she-camel (jadha'ah), the collector will accept it and give back twenty dirhams or two sheep to the owner. If a two-year-old she-camel (bint labun) is due from someone and he has only a three-year-old she-camel (hiqqah), it will be accepted and the collector will give him twenty dirhams or two sheep. If a two-year-old she-camel (bint labun) is due from someone and he has only a one-year-old she-camel (bint makhad), it will be accepted provided that he gives two sheep or twenty dirhams along with it. If a one-year-old she-camel (bint makhad) is due from someone and he has only a two-year-old male camel (ibn labun), it will be accepted without anything extra. Whoever has only four camels, nothing is due on him unless he himself wishes to give willingly. The ruling on the zakah of sheep is this: from forty to one hundred and twenty, one sheep; from one hundred and twenty-one to two hundred, two sheep; from two hundred and one to three hundred, three sheep; and then one sheep is due for every hundred sheep. An old, one-eyed or defective animal will not be taken in zakah, nor the stud (male) of the flock, unless the collector considers it appropriate. For fear of zakah, separate animals will not be gathered together, nor will animals kept together be separated; and if there are two partners, they will settle the account between themselves equally. Whoever has fewer than forty grazing sheep, nothing is due on him unless the owner himself wishes to give. In silver (riqah) the zakah is one fortieth (two and a half percent), and if the silver is one hundred and ninety dirhams, there is no zakah on it unless the owner wishes to give willingly." This hadith is sahih (authentic) on the condition of Imam Muslim, but they did not record it in this way; only Imam Bukhari is alone in recording it, but this narration of Hammad bin Salamah is more authentic and more complete than the narration of al-Ansari.

Thumamah bin Abdullah bin Anas narrates from Sayyiduna Anas (may Allah be pleased with him), and he from the Messenger of Allah (peace and blessings be upon him), the lengthy hadith on zakah mentioned above. There is a supporting narration (shahid) for these words from the hadith of al-Zuhri from Salim from his father:

Sayyiduna Abdullah bin Umar (may Allah be pleased with them both) states that the Messenger of Allah (peace and blessings be upon him) had a document written containing the rulings of zakah, but he (peace and blessings be upon him) passed away before he could send it to his agents (governors). He (peace and blessings be upon him) had kept it together with his sword. Then Sayyiduna Abu Bakr (may Allah be pleased with him) acted according to it until his death, and then Sayyiduna Umar (may Allah be pleased with him) also acted upon it. In it was written: For five camels one sheep is due, for ten two, for fifteen three, and for twenty four sheep. From twenty-five to thirty-five camels, a one-year-old she-camel (bint makhad); if they increase by even one, then from thirty-six to forty-five, a two-year-old she-camel (bint labun); if they increase by one, then from forty-six to sixty, a three-year-old she-camel (hiqqah); if they increase by one, then from sixty-one to seventy-five, a four-year-old she-camel (jadha'ah); if they increase by one, then from seventy-six to ninety, two two-year-old she-camels (bint labun); if they increase by one, then from ninety-one to one hundred and twenty, two three-year-old she-camels (hiqqah). When there are more than that, one hiqqah is due for every fifty and one bint labun for every forty. For sheep, from forty to one hundred and twenty, one sheep; from one hundred and twenty-one to two hundred, two sheep; from two hundred and one to three hundred, three sheep; and when there are more than that, one sheep for every hundred. For fear of zakah, separate animals are not to be gathered together, nor are animals kept together to be separated, and partners will divide (the liability) between themselves equally. An old or defective animal will not be taken in zakah. Al-Zuhri says: When the zakah collector comes, the sheep are to be divided into three parts: one part inferior, one part the best and one part average; then the collector takes the zakah from the average part. Al-Zuhri did not mention cattle in it. This is a great hadith in this chapter, supporting the many rulings found in the narration of Thumamah from Sayyiduna Anas; however, the two Shaykhs did not take the narrations of Sufyan bin Husayn al-Wasiti in their two books, even though Sufyan bin Husayn is one of the imams of hadith. Yahya bin Ma'in declared him reliable. He came to Khurasan with Yazid bin al-Muhallab and also came to Nishapur, where a group of our shaykhs from al-Quhandiz heard from him, such as Mubashshir bin Abdullah bin Razin, his brother Umar bin Abdullah, and others. And the narration of Abdullah bin al-Mubarak from Yunus bin Yazid from al-Zuhri establishes it as authentic on the condition of the two Shaykhs; even though there is a slight irsal (break in the chain) in it, it is an authentic supporting narration (shahid) for the hadith of Sufyan bin Husayn:

Ibn Shihab al-Zuhri states that this is a copy of the document of the Messenger of Allah (peace and blessings be upon him) which he (peace and blessings be upon him) had written concerning zakah, and it was preserved with the family of Umar bin al-Khattab. Al-Zuhri says: Salim bin Abdullah bin Umar read this document to me and I memorised it well. This is the same copy which Umar bin Abd al-Aziz had transcribed from Abdullah bin Abdullah bin Umar and Salim bin Abdullah when he was made governor of Madinah. Then he ordered his agents to act upon it (and also sent it to al-Walid bin Abd al-Malik), and the caliphs continued to command according to it. Then Hisham ordered it, sent a copy of it to every agent of the Muslims, and commanded them to act upon what was in it and not to go beyond it. The details of this document are as follows: There is no zakah on fewer than five camels; from five to nine, one sheep; from ten to fourteen, two sheep; from fifteen to nineteen, three sheep; from twenty to twenty-four, four sheep are due. When the number reaches twenty-five, then from twenty-five to thirty-five a one-year-old she-camel (bint makhad) is due; if there is none, a two-year-old male camel (ibn labun) is to be given. From thirty-six to forty-five, a two-year-old she-camel (bint labun); from forty-six to sixty, a three-year-old she-camel (hiqqah); from sixty-one to seventy-five, a four-year-old she-camel (jadha'ah); from seventy-six to ninety, two two-year-old she-camels (bint labun); from ninety-one to one hundred and twenty, two three-year-old she-camels (hiqqah). From one hundred and twenty-one to one hundred and twenty-nine, three two-year-old she-camels (bint labun); from one hundred and thirty to one hundred and thirty-nine, one three-year-old (hiqqah) and two two-year-old she-camels (bint labun); from one hundred and forty to one hundred and forty-nine, two three-year-olds (hiqqah) and one two-year-old she-camel (bint labun); from one hundred and fifty to one hundred and fifty-nine, three three-year-old she-camels (hiqqah). From one hundred and sixty to one hundred and sixty-nine, four two-year-old she-camels (bint labun); from one hundred and seventy to one hundred and seventy-nine, one three-year-old (hiqqah) and three two-year-old she-camels (bint labun); from one hundred and eighty to one hundred and eighty-nine, two three-year-olds (hiqqah) and two two-year-old she-camels (bint labun). From one hundred and ninety to one hundred and ninety-nine, three three-year-olds (hiqqah) and one two-year-old she-camel (bint labun). When the number reaches two hundred, there is a choice: either four three-year-old she-camels (hiqqah) or five two-year-old she-camels (bint labun) may be given; after that, zakah will be collected on the same basis. For sheep there is no zakah below forty; from forty to one hundred and twenty, one sheep; from one hundred and twenty-one to two hundred, two sheep; from two hundred and one to three hundred, three sheep. When they exceed three hundred, there are still only three sheep until four hundred; at four hundred, four sheep; and in the same way one sheep is added for every additional hundred, until ten sheep are due on one thousand sheep; then for every additional hundred, one sheep. Among what bears witness to the authenticity of this hadith is the following narration:

Muhammad bin Abd al-Rahman al-Ansari states that when Umar bin Abd al-Aziz assumed the caliphate, he sent word to Madinah that the covenant of the Prophet (peace and blessings be upon him) concerning zakah should be searched for. So they found with the family of Amr bin Hazm the letter which the Prophet (peace and blessings be upon him) had written to Amr bin Hazm concerning zakah, and with the family of Umar bin al-Khattab they found the letter which Sayyiduna Umar had written to his agents, and it was exactly in accordance with the letter of the Prophet (peace and blessings be upon him). So Umar bin Abd al-Aziz ordered that zakah be collected according to it. It was also written in it that when there are more than ninety camels, up to one hundred and twenty, two three-year-old she-camels (hiqqah) are due; and when there are more than one hundred and twenty, up to one hundred and twenty-nine, three two-year-old she-camels (bint labun) are due; and when the camels are more than that, nothing is due on an increase of fewer than ten until (the increase) reaches ten. As for the letter of the Prophet (peace and blessings be upon him) written to Amr bin Hazm, its chain meets the condition of this book, and that is why I have mentioned this entire account.