493 – Anas reported that Abu Bakr al-Ṣiddīq (may Allah be pleased with him) wrote to him:

“This is the prescribed zakah that the Messenger of Allah (Allah bless him and grant him peace) obligated upon the Muslims, and which Allah commanded His Messenger to levy:

• For every number of camels from one up to twenty-four, the due is sheep: for every set of five camels, one sheep.

• When the herd reaches twenty-five up to thirty-five, the due is a bint makhāḍ—a one-year-old female camel; if that is not available, then an ibn labūn—a two-year-old male camel.

• When it reaches thirty-six up to forty-five, the due is a bint labūn—a two-year-old female camel.

• When it reaches forty-six up to sixty, the due is a ḥiqqah—a three-year-old female camel fit for mating.

• When it reaches sixty-one up to seventy-five, the due is a jadhaʿah—a four-year-old female camel.

• When it reaches seventy-six up to ninety, the due is two bint labūns.

• When it reaches ninety-one up to one hundred and twenty, the due is two ḥiqqahs, both fit for mating.

• When it exceeds one hundred and twenty, the rate is: for every forty, one bint labūn; and for every fifty, one ḥiqqah.

• Whoever owns only four camels or fewer owes no zakah unless he wishes to give voluntarily.

As for the zakah on sheep from pasturing flocks:

• If they number forty up to one hundred and twenty, one sheep is due.

• If they number more than one hundred and twenty up to two hundred, two sheep are due.

• If they number more than two hundred up to three hundred, three sheep are due.

• If they exceed three hundred, then for every hundred, one sheep is due.

• If a man’s pasturing flock falls short of forty by one sheep, no zakah is due unless he wishes to give voluntarily.

It is not permissible to combine what is separate or to separate what is combined out of fear of paying zakah. Concerning two partners whose livestock is mixed, then the two of them