Ibn Shihab narrates: This is the copy of the letter of the Prophet (peace be upon him), which he wrote regarding zakat. Ibn Shihab narrates: Salim bin Abdullah bin Umar recited it to me and I preserved it exactly as it was. This is the same copy from which Umar bin Abdul Aziz took a copy from Abdullah bin Umar and Salim bin Abdullah when he was appointed governor of Madinah. Umar bin Abdul Aziz ordered his officials to act upon it and sent a copy of it to Walid bin Abdul Malik, who also ordered his officials to act upon it. After that, the caliphs continued to issue orders according to it. Then, under the order of Hisham bin Hani, a copy of it was delivered to every Muslim official, and he also ordered that the rulings contained in it be acted upon and instructed that they should not go beyond it. This document explains:“Zakat on camels becomes obligatory when their number reaches five. When they are five, one goat is due on them, until they become ten. When they are ten, two goats are due on them. When they become fifteen, three goats are due on them, until their number reaches twenty. When they become twenty, four goats are due on them, until they become twenty-five. When they become twenty-five, one bint makhad (a one-year-old she-camel) is due on them. If a bint makhad is not available, then a male ibn labun (a two-year-old male camel) is due, until their number reaches thirty-five. When their number is from thirty-six to forty-five, one bint labun (a two-year-old she-camel) is due on them. From forty-six to sixty, one hiqqah (a three-year-old she-camel fit for breeding) is due on them. From sixty-one to seventy-five, one jadh’ah (a four-year-old she-camel) is due on them. From seventy-six to ninety, two bint labun are due on them. From ninety-one to one hundred and twenty, two hiqqah are due on them, which can be given for breeding. From one hundred and twenty-one to one hundred and twenty-nine, three bint labun are due on them. From one hundred and thirty to one hundred and thirty-five, one hiqqah and two bint labun are due on them. Up to one hundred and forty, two hiqqah and one bint labun are due on them, until their number reaches one hundred and forty-nine. When their number reaches one hundred and fifty, three hiqqah are due on them, until their number reaches one hundred and fifty-nine. When their number reaches one hundred and sixty, four bint labun are due on them, and this ruling continues up to one hundred and sixty-nine. When their number reaches one hundred and seventy, one jadh’ah and three bint labun are due on them, and this ruling continues up to one hundred and seventy-nine. When their number reaches one hundred and eighty, two hiqqah and two bint labun are due on them, and this ruling continues up to one hundred and eighty-nine. When their number reaches one hundred and ninety, three hiqqah and one bint labun are due on them, and this ruling continues up to one hundred and ninety-nine. When their number reaches two hundred, four hiqqah or five bint labun are due on them, whichever of the two you find, you will collect it, according to the count we have written in this book. After that, in all types of camels, collection will be made according to what we have written in this book. Zakat on goats will not be collected until their number reaches forty. When their number reaches forty, one goat is due on them, and this ruling continues up to one hundred and twenty goats. When their number reaches one hundred and twenty-one, two goats are due on them, and this ruling is up to two hundred. When their number reaches two hundred and one, three goats are due on them, and this ruling is up to three hundred. When their number exceeds three hundred, up to four hundred, only three goats are due on them. When their number reaches four hundred, four goats are due on them, and this ruling is up to five hundred. When their number reaches five hundred, one more goat is due on them, and this ruling is up to six hundred. When their number reaches seven hundred, seven goats are due on them, until their number reaches eight hundred. When their number reaches eight hundred, eight goats are due on them, until their number reaches nine hundred. When their number reaches nine hundred, nine goats are due on them, until their number reaches one thousand. When there are one thousand goats, ten goats are due on them. After that, for every additional hundred, one goat is due (as zakat).”