Sayyiduna Anas (may Allah be pleased with him) narrates: When Sayyiduna Abu Bakr (may Allah be pleased with him) was appointed as Caliph, he sent Sayyiduna Anas bin Malik (may Allah be pleased with him) to Bahrain and gave him this written document. This is the ordinance regarding Zakat, which the Noble Prophet (peace and blessings of Allah be upon him) made obligatory upon the Muslims, as Allah Almighty commanded His Messenger. Any Muslim who is asked for it according to this ordinance should pay it. Whoever is asked for more than this should not pay it. For up to 24 or less, sheep are to be given; for every five, one sheep is to be given. When they are 25, up to 35, one female Bint Makhad (a one-year-old she-camel) is to be given. When they are from 36 to 45, one female Bint Labun (a two-year-old she-camel) is to be given. From 46 to 60, one Hiqqah (a three-year-old she-camel fit for mating) is to be given. When their number is from 61 to 75, a Jadh’ah (a four-year-old she-camel) is to be given. When their number is from 76 to 90, two Bint Labun are to be given. When their number is from 91 to 120, two Hiqqah are to be given, which are fit for mating. When their number exceeds 120, then for every forty, one Bint Labun, and for every fifty, one Hiqqah is to be given. If the ages of the camels differ from those required for Zakat, then if a person is required to give a Jadh’ah in Zakat but does not have a Jadh’ah, but has a Hiqqah, then a Hiqqah will be taken from him along with two sheep, if he can easily give them, or twenty dirhams will be taken. If a person was to give a Hiqqah but does not have a Hiqqah, but has a Jadh’ah, then a Jadh’ah will be taken from him and the Zakat collector will give him twenty dirhams or two sheep. If a person was to give a Hiqqah in Zakat but only has a Bint Labun, then a Bint Labun will be taken from him and he will give two sheep or twenty dirhams along with it. If a person was to give a Bint Labun in Zakat but does not have it, but has a Hiqqah, then the Hiqqah will be taken from him and the Zakat collector will give him twenty dirhams or two sheep. If a person was to give a Bint Labun but does not have it and has a Bint Makhad, then the Bint Makhad will be accepted from him and he will be given twenty dirhams or two sheep. If a person was to give a Bint Makhad but does not have it, but has a Bint Labun, then it will be taken from him and the charity collector will give him twenty dirhams or two sheep. If the person does not have a Bint Makhad but has an Ibn Labun (a two-year-old male camel), then that will be taken from him and nothing else will be taken along with it. If a person has only four camels, Zakat will not be obligatory on him (however, if the owner wishes, he may pay). When the number of camels reaches five, then one sheep will be obligatory on them. Similarly, regarding sheep, when their number is from 40 to 120, one sheep will be obligatory. If the number exceeds 120, then up to 200, two sheep will be obligatory. When the number exceeds 200, then up to 300, three sheep will be obligatory. When the number exceeds 300, then for every hundred, one sheep will be obligatory. In Zakat, a sheep with a broken horn, one-eyed, or lame will not be accepted (however, if the charity collector wishes, he may accept such an animal). And to avoid Zakat, property should not be combined or separated. Whatever is jointly owned by two people, it will be taken from both on an equal basis. If a person’s sheep are even one less than forty, Zakat will not be obligatory on them, but if the owner wishes, he may pay. For slaves, a quarter of a tenth (i.e., two and a half percent of the original value) will be obligatory. If a person has only 190 (dirhams) in his wealth, Zakat will not be obligatory on them, but if the owner wishes, he may pay. The narrator named Yusuf (may Allah have mercy on him) has narrated these words in his narration: Sayyiduna Abu Bakr as-Siddiq (may Allah be pleased with him) wrote this document for him when he sent him to Bahrain (in it are these words): I begin in the name of Allah, the Most Gracious, the Most Merciful. This is the ordinance of the obligation of Zakat. The narrator named Fadl (may Allah have mercy on him) has narrated these words in his narration: When Sayyiduna Abu Bakr (may Allah be pleased with him) was appointed as Caliph, he sent Sayyiduna Anas bin Malik (may Allah be pleased with him) to Bahrain and gave him this written document and sealed it with the seal of the Noble Prophet (peace and blessings of Allah be upon him). On the blessed seal of the Noble Prophet (peace and blessings of Allah be upon him) were engraved these words: The word“Muhammad”on one line, the word“Rasul”on one line, and the word“Allah”on one line. This is the ordinance of the obligation of Zakat, which Allah Almighty has made obligatory upon the Muslims, about which the Noble Prophet (peace and blessings of Allah be upon him) has commanded.