It is narrated from Sayyiduna Amr bin Hazm (may Allah be pleased with him) that the Noble Prophet (peace and blessings be upon him) had a written document prepared for him, in which it was written: "The zakat of cows is that for every thirty cows, a one-year-old calf is due, and for every forty cows, a two-year-old calf is due as zakat."

And the evidence that the Prophet, peace and blessings be upon him, only made zakat obligatory on cattle that graze freely, and not on those used for work.

Sayyiduna Ali (may Allah be pleased with him) narrates from the Noble Prophet (peace and blessings be upon him) that he said: "The zakat of goats is one goat for every forty goats, and if there are only thirty-nine goats, then no zakat is obligatory upon you. For forty, one goat is obligatory. Then, up to one hundred and twenty, there is no zakat upon you, but if they exceed this, then up to two hundred, two goats are due as zakat. And if the number exceeds two hundred, then up to three hundred, three goats are obligatory. Then, for every hundred goats, one goat is due as zakat. And for thirty cows, a one-year-old calf, male or female, is due as zakat, and for forty cows, a two-year-old calf is due as zakat. There is no zakat on oxen or cows used for work." Then the complete hadith was narrated. Imam Abu Bakr (may Allah have mercy on him) says that Abu Ubaid says that "tabi‘" does not refer to the age of the calf, rather it is its characteristic, and it is called "tabi‘" when it is able to follow its mother for grazing, and a calf follows its mother for grazing only when it completes one year of age.

Sayyiduna Jabir bin Abdullah (may Allah be pleased with both of them) reports that there is no zakat on animals used for plowing the land.

It is narrated from Sayyiduna Qais bin Sa’d bin ‘Ubadah Ansari (may Allah be pleased with him) that the Messenger of Allah (peace and blessings of Allah be upon him) sent him to collect zakat. His noble father, Sayyiduna Sa’d bin ‘Ubadah (may Allah be pleased with him), said to him:“Do not go without meeting the Messenger of Allah (peace and blessings of Allah be upon him).”Therefore, when he intended to depart, he presented himself before the Messenger of Allah (peace and blessings of Allah be upon him). The Messenger of Allah (peace and blessings of Allah be upon him) said:“O Qais, do not come on the Day of Resurrection with a groaning camel, or a bellowing cow, or a bleating goat on your neck, and do not be like Abu Righal.”Sayyiduna Sa’d (may Allah be pleased with him) asked:“Who was Abu Righal (and what was his matter)?”He (peace and blessings of Allah be upon him) said:“He was a zakat collector whom Salih, that is, the Prophet (peace be upon him), sent to collect zakat. He went to a man in Ta’if who had about a hundred goats whose milk had dried up, and only one goat was giving milk. That man had a son whose mother was not alive, and the milk of that goat was his only nourishment. The owner of the goats asked: ‘Who are you?’ He replied: ‘I am the representative of the Messenger of Allah (peace and blessings of Allah be upon him).’ The man welcomed him and said: ‘These are my goats. Take whichever you wish (for zakat).’ He saw the milking goat and said: ‘I will take this one.’ The man said: ‘You see this child; his only nourishment is the milk of this goat.’ He replied: ‘If you like milk, I also like milk.’ The owner said: ‘Take two goats in place of this one.’ But the collector refused, and the owner kept increasing the number, until he offered five non-milking goats in exchange for the milking goat, but the collector refused. When the owner saw his persistent refusal, he shot him with an arrow from his bow and killed him. Then he said (to the people): ‘No one should inform the Messenger of Allah (peace and blessings of Allah be upon him) of this incident before me.’ So that man went to the Noble Prophet (peace and blessings of Allah be upon him) and informed him of the entire incident. Salih (peace be upon him) said: ‘O Allah, send Your curse upon Abu Righal. O Allah, curse Abu Righal.’ Sayyiduna Sa’d bin ‘Ubadah (may Allah be pleased with him) then said: ‘O Messenger of Allah, do not send Qais to collect zakat.’

Sayyiduna Anas bin Malik (may Allah be pleased with him) narrates that when Sayyiduna Abu Bakr (may Allah be pleased with him) became the Caliph, he appointed me as the governor of Bahrain and gave me this written document: "In the name of Allah, the Most Gracious, the Most Merciful." These are the obligatory acts of Zakat which the Messenger of Allah (peace and blessings of Allah be upon him) made obligatory upon the Muslims, and Allah Almighty commanded His Messenger regarding these rulings. Then the complete hadith was narrated, and he said: "In Zakat, an old animal, a defective animal, or a male goat will not be accepted, except if the collector wishes to take such an animal (then he may do so)."

It is narrated from Sayyiduna Wa'il bin Hujr (may Allah be pleased with him) that the Noble Prophet (peace and blessings of Allah be upon him) sent his representative to a man to collect zakat, so that man sent a weak and frail young camel to him. The Messenger of Allah (peace and blessings of Allah be upon him) said: "(To this person) the collector of zakat on behalf of Allah and His Messenger came, and he sent this frail young camel. O Allah, do not grant him or his camels any blessing." When this statement and supplication of the Messenger of Allah (peace and blessings of Allah be upon him) reached that person, he sent a beautiful and excellent she-camel to your service. So the Messenger of Allah (peace and blessings of Allah be upon him) supplicated: "O Allah, grant blessing to this person and his camels." And in the narration of Abu Musa, it is mentioned: "The collector of Allah and His Messenger went to such-and-such person, and he brought a frail and weak young camel (as zakat)."

Sayyiduna Ibn Abbas (may Allah be pleased with them both) narrates that when the Messenger of Allah (peace and blessings be upon him) sent Sayyiduna Mu’adh bin Jabal (may Allah be pleased with him) towards Yemen (as governor), he said:“Indeed, you are going to a people from among the People of the Book. When you reach them, invite them to testify that there is no deity worthy of worship except Allah and that Muhammad (peace and blessings be upon him) is the Messenger of Allah. If they obey you in this, then inform them that Allah, the Exalted, has made five prayers obligatory upon them in every day and night. If they obey you in this, then inform them that Allah has made zakat obligatory upon their wealth, to be taken from their rich and distributed among their poor. If they obey you in this, then avoid taking the best of their wealth, and beware of the supplication of the oppressed, for there is no barrier between his supplication and Allah, the Exalted.”

And the evidence that the Prophet, peace and blessings be upon him, only forbade taking the best of the wealth of those upon whom charity is due when the collector takes the best of their wealth without their willing consent, is that the Prophet, peace and blessings be upon him, permitted taking the best of their wealth if they willingly gave it, and he supplicated for blessing for the one who gave it, in his wealth and in his camels.

Imam Abu Bakr, may Allah have mercy on him, says that in the narration of Sayyiduna Wa'il bin Hujr, may Allah be pleased with him, it is mentioned that the man sent a beautiful she-camel, so the Messenger of Allah, peace and blessings be upon him, supplicated: "O Allah, bless this man and his camels."