Sayyiduna Abdullah bin Umar (may Allah be pleased with them both) narrates that the Messenger of Allah (peace and blessings be upon him) had the rules of Zakat written down, but they had not yet been sent to the officials when the Prophet (peace and blessings be upon him) passed away. Then Sayyiduna Abu Bakr (may Allah be pleased with him) sent that document to the officials and it continued to be acted upon until his death. After him, Sayyiduna Umar (may Allah be pleased with him) also sent the same document to his officials and it continued to be acted upon. At the time of Sayyiduna Umar’s martyrdom, that document was present with his will. Sayyiduna Abdullah bin Umar (may Allah be pleased with them both) says: The following details were written in it: For up to twenty-four camels, one goat is prescribed as Zakat for every five camels. When there are twenty-five camels, one bint makhad (a one-year-old she-camel) is obligatory. If there is no bint makhad, then an ibn labun (a two-year-old male camel) can be given. This amount of Zakat is up to thirty-five camels. When there are thirty-six, then up to forty-five camels, a bint labun (a two-year-old she-camel) is obligatory. Then from forty-six to sixty, a hiqqah (a three-year-old she-camel) is due. If they exceed this, then up to seventy-five, a jadh’ah (a four-year-old she-camel) is due. When the camels exceed this amount, then up to ninety (90), two bint labun will be given. After that, from ninety-one to one hundred and twenty, three hiqqahs are obligatory, and when the camels are more than this, then for every fifty, one hiqqah, and for every forty, one bint labun is prescribed as Zakat. As for the issue of Zakat on goats, from (40) to (120) goats, one goat is obligatory, and from (121) to (200), two goats are obligatory as Zakat. If they are more than this, then up to (300), three goats, and after that, if they reach (400), then four goats. If there are even more goats, then for every (100), one goat. To avoid Zakat, a herd should not be separated, nor should separate herds be combined. If Zakat becomes obligatory on the goats of more than one partner, they will divide it equally among themselves. No old or defective goat should be taken in Zakat.