It is narrated from Sayyiduna Anas (may Allah be pleased with him) that Sayyiduna Abu Bakr Siddiq (may Allah be pleased with him) wrote a letter to him in which he stated: These are the prescribed rules of Zakat which the Prophet (peace and blessings of Allah be upon him) himself established for the Muslims. These are the same rules which Allah commanded His Messenger, and according to these rules, when Zakat is collected from the Muslims, they should pay it, and if anyone is asked for more than this, he should not give more. The details of this summary are as follows: For less than twenty-five camels, one goat is obligatory for every five camels. When the number of camels reaches twenty-five, one bint makhad (a she-camel that has entered its second year) is obligatory, and this remains up to thirty-five camels. If someone does not have a bint makhad, then he should give an ibn labun male (a camel that has entered its third year). When the number of camels reaches thirty-six, up to forty-five, one bint labun is obligatory. When the number of camels reaches forty-six, one hiqqah (a she-camel that has entered its fourth year and is able to be mounted by a male at night) becomes obligatory. This ruling remains up to sixty. When the number reaches sixty-one, up to seventy-five, one jaz’ah (a camel that has entered its fifth year) is obligatory. When the number reaches seventy-six, up to ninety, two bint labun are obligatory. When the number reaches ninety-one, up to one hundred and twenty, two hiqqah are obligatory, which are able to be mounted by a male. When the number exceeds one hundred and twenty, then for every forty, one bint labun, and for every fifty, one hiqqah is obligatory.

And if the ages of the camels for Zakat are different, then if a person is obliged to give a jaz’ah in Zakat but does not have a jaz’ah and has a hiqqah, then that will be accepted from him, and if he only has a jaz’ah, then it will be taken from him and the Zakat collector will give him twenty dirhams or two goats. And if the aforementioned person has a bint labun, then that will be taken from him and two goats will be given to him, provided it is easy, or twenty dirhams will be taken. If a person is obliged to give a bint labun but has a hiqqah, then that will be taken from him and the Zakat collector will give him twenty dirhams or two goats. And if the aforementioned person has a bint makhad, then that will be taken from him and goats will be taken, provided it is easy, or twenty dirhams will be taken. And if a person is obliged to give a bint makhad and only has an ibn labun male, then that will be accepted from him and nothing else will be taken. And if a person only has four camels, then Zakat is not obligatory on him, but if the owner wishes to give something, it is up to him.

Regarding grazing goats (those that feed themselves), the details of Zakat are as follows: When the number of goats reaches forty, up to one hundred and twenty, only one goat is obligatory. When the number exceeds one hundred and twenty, up to two hundred, two goats are obligatory. When the number exceeds two hundred, up to three hundred, three goats are obligatory. After that, for every hundred, one goat is obligatory. Note that in Zakat, extremely old and defective animals should not be taken, nor should very fine animals be taken, unless the one giving Zakat wishes to give them voluntarily. Also, to avoid Zakat, scattered animals should not be gathered, nor should gathered animals be scattered. And if there are two types of animals (for example, goats and camels), then Zakat will be distributed equally between them. Also, if a person’s grazing goats are less than forty, then nothing is obligatory on him, unless the owner himself wishes to give. Also, for minted silver coins, one-fortieth (2.5%) is obligatory. So if a person only has one hundred and ninety dirhams, then nothing is obligatory on him, unless the owner himself wishes to give Zakat.