It is narrated from Hazrat Ibn Umar (may Allah be pleased with them both) that the Noble Prophet (peace and blessings be upon him) had the rulings of zakat written down and kept them together with the sword (the narrator is in doubt) or with the will, and did not take it out until his blessed soul was taken. When the Prophet (peace and blessings be upon him) departed from this world, Hazrat Abu Bakr Siddiq acted upon it until he too left this world, then Hazrat Umar acted upon it. It was written in it that for five camels, one goat is due; for ten, two goats; for fifteen, three goats; for twenty, four goats; for twenty-five camels, one bint makhad (a one-year-old she-camel entering its second year) up to thirty-five; and when they exceed thirty-five, then for up to forty-five, one bint labun (a two-year-old she-camel entering its third year); and when they exceed forty-five, then for up to sixty, one hiqqah (a three-year-old she-camel entering its fourth year); and when they exceed sixty, then for up to seventy-five, one jadh’ah (a four-year-old she-camel entering its fifth year); then when they exceed seventy-five, up to ninety, two bint labun; and then when they exceed ninety, up to one hundred and twenty, two hiqqah; and when they exceed one hundred and twenty, then for every fifty, one hiqqah, and for every forty, one bint labun. The scattered (livestock) will not be combined, nor will the combined be separated (if the livestock are scattered and in multiple places, they will not be gathered together at the time of taking or giving zakat, and if they are in one place, they will not be divided into multiple places and pastures. However, according to Imam Abu Hanifa, the difference and multiplicity of place and pasture does not affect zakat; rather, only the difference and multiplicity of ownership affects zakat, so in this hadith, the combining and separating refers only to the extent of ownership), and two partners will settle their account among themselves (i.e., if two people are partners in trade or any work, when the zakat collector comes, he will not wait for the partners to divide their wealth and then take zakat separately from each share, but will take the due zakat from the total wealth, and then it is the partners’ responsibility to divide the due zakat according to their shares).