English translation
1454. Narrated Anas رضي الله عنه: When Abû Bakr رضي الله عنه sent me to (collect the Zakât from) Baḥrain, he wrote to me the following: (In the Name of Allâh, the Most Gracious, the Most Merciful). These are the orders for Zakât which Allâh's Messenger ﷺ had made obligatory for every Muslim, and which Allâh had ordered His Messenger ﷺ to observe: Whoever amongst the Muslims is asked to pay Zakât accordingly, he should pay it (to the Zakât collector) and whoever is asked more than that (what is specified in this script) he should not pay it. For twenty-four (24) camels or less, sheep are to be paid as Zakât; for every five (5) camels one (1) sheep is to be paid, and if there are between twenty-five (25) to thirty-five (35) camels, one (1) Bint Makhâd (one-year-old she-camel) is to be paid; and if they are between thirty-six (36) to forty-five (45) camels, one (1) Bint Labûn (two-years-old she-camel) is to be paid; and if they are between forty-six (46) to sixty (60) camels, one (1) Hiqqa (three-years-old she-camel) is to be paid; and if the number is between sixty-one (61) to seventy-five (75) camels, one (1) Jadh'a (four-years-old she-camel) is to be paid; and if the number is between seventy-six (76) to ninety (90) camels, two (2) Bint Labûn are to be paid; and if they are from ninety-one (91) to one hundred and twenty (120) camels, two (2) Hiqqas are to be paid; and if they are over one hundred and twenty (120) camels, for every forty (40) [over one hundred and twenty (120)] one (1) Bint Labûn is to be paid, and for every fifty (50) camels [over one hundred and twenty (120)], one (1) Hiqqa is to be paid; and whoever has got only four (4) camels, has to pay nothing as Zakât, but if the owner of these four (4) camels, wants to give something, he can. If the number of camels increases to five (5), the owner has to pay one (1) sheep as Zakât. As regards the Zakât for the (flock) of sheep; if they are between forty (40) and one hundred and twenty (120) (sheep), one (1) sheep is to be in Zakât; and if they are between one hundred and twenty (120) to two hundred (200) (sheep), two (2) sheep are to be paid; and if they are between two hundred (200) to three hundred (300) (sheep), three (3) sheep are to be paid; and for over three hundred (300) sheep, for every extra one hundred (100) sheep, one (1) sheep is to be paid as Zakât. [No Zakât for sheep less the forty (40)] And if somebody has got less than forty (40) sheep, no Zakât is required, but if he wants to give, he can. For silver: the Zakât is one-fortieth of the lot (i.e. 2.5%), and if its value is less than two hundred (200) Dirhams [i.e. approx. six hundred and forty (640) Grams] there is no Zakât but if the owner wants to pay he can.1