Shaykh al-Islām said:

Section

The Second Foundation: Zakat

In this matter too, they follow the Sunnah of the Prophet, may Allah bless him and grant him peace, and his caliphs, adopting the middle of the three views, or the best of them, concerning grazing livestock.

Regarding numbers of camels falling between the prescribed zakat thresholds, they adopted and followed the written directive of al-Siddīq, may Allah be pleased with him. It stipulates that, in large camel herds, one two-year-old she-camel is due for every forty, and one three-year-old she-camel for every fifty. This was the later of the two rulings issued by the Messenger of Allah, may Allah bless him and grant him peace, unlike the document stipulating that the assessment begins afresh after one hundred and twenty camels. That document predates this one, since the appointment of ʿAmr ibn Hazm to govern Najrān occurred some time before the Prophet’s death.

As for al-Siddīq’s document, the Prophet, may Allah bless him and grant him peace, had written it but had not sent it out to the zakat collectors; it was Abū Bakr who sent it out.

Regarding agricultural produce subject to the tithe, they adopted a middle position between the scholars of the Hijāz and those of Iraq. For the scholars of