must settle the matter between themselves on an equal basis. No decrepit animal, no animal with a defect, and no he-goat may be taken as zakah unless the collector himself wishes to do so. For coined silver, on two hundred dirhams the due is one-quarter of one-tenth (2.5 %). If a man possesses only one hundred and ninety dirhams, no zakah is due unless he chooses to give voluntarily.

If someone’s assessment on camels is a jadhaʿah but he owns no jadhaʿah, while he does own a ḥiqqah, the ḥiqqah will be accepted from him and he must add two sheep—if that is easy for him—or twenty dirhams. Conversely, if his due is a ḥiqqah yet he has no ḥiqqah and instead owns a jadhaʿah, the jadhaʿah will be accepted from him and the zakah collector shall give him twenty dirhams or two sheep. Reported by al-Bukhari ⦗1⦘.

Glossary of Hadith Terms
• farīḍah (obligatory duty): pronounced on the pattern of faḍīlah; it denotes what Allah has enjoined upon His servants. Here, it refers to the obligatory zakah.
• bint makhāḍ: both words are vocalised with fatḥah and the term ends with ḍād. The word makhāḍ (with the mīm vowelled either with fatḥah or kasrah) literally means labour pains and is applied to a she-camel about to deliver. A bint makhāḍ is a female camel that has completed its first year and entered the second; it is so called because its dam is generally pregnant again.
• farḍah: from farḍa, meaning “to clarify and detail.”
• The phrase “for every four …,” etc.: a fresh explanatory clause following “This is the prescribed zakah,” as though the demonstrative “this” pointed to something understood and was then spelled out in full.