It is narrated from Sayyiduna Ibn Umar (may Allah be pleased with them both) that the Prophet Muhammad (peace and blessings be upon him) had the rulings of zakat written down, but the Noble Prophet (peace and blessings be upon him) passed away before sending his governors and workers. And the complete hadith was narrated. And he said: "For forty grazing goats, one goat is due as zakat, and this remains the zakat up to one hundred and twenty goats." Then the rest of the hadith was narrated.