Sayyiduna Anas bin Malik (may Allah be pleased with him) narrates that when Sayyiduna Abu Bakr Siddiq (may Allah be pleased with him) was appointed as Caliph, he had this document written for me: "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 be upon him) made obligatory upon the Muslims, and which Allah Almighty commanded His Messenger." Then the narrators narrated the complete hadith and reported these words: "One-fortieth of silver is obligatory as Zakat, but if there are only one hundred and ninety dirhams, then Zakat is not obligatory on them, unless the owner of the silver willingly gives something. Abu Musa said: 'If the wealth is only one hundred and ninety dirhams.'"