find an animal of the required age, he takes one of those available and gives two sheep or goats or twenty dirhams, or receives the same, as stated in the hadith. The position of Abū Hanīfa and his two disciples is that he may take its monetary value or, if he wishes, take a better animal and pay the difference. Mālik did not adopt this ruling because he transmitted only Umar’s document, which does not contain the additional provisions found in Abū Bakr’s document. Such is the way of scholars.

As for his words in this hadith:

“When their number exceeds one hundred and twenty, one two-year-old she-camel is due for every forty, and one three-year-old she-camel for every fifty.”

Abū Umar said that this is a point of disagreement, meaning when the number increases by one. Mālik said: “When their number exceeds one hundred and twenty by one, the zakat collector may choose between taking two three-year-old she-camels and three two-year-old she-camels.” Al-Zuhrī said: “Three two-year-old she-camels are due until the number reaches one hundred and thirty, when one three-year-old she-camel and two two-year-old she-camels are due.” This was also the view of al-Awzā‘ī, al-Shāfi‘ī, Abū Thawr and Abū Ubayd, as well as Muhammad ibn Ishāq. It is the position of the leading scholars of the Hijaz and is the view favored by the scholars.

As for the position of the Kufan scholars, the assessment starts afresh for the number exceeding one hundred and twenty, with one sheep or goat due for every five camels.