وَعَنْ أَبِي سَعِيدٍ الْخُدْرِيِّ قَالَ: قَالَ رَسُولُ اللَّهِ صَلَّى اللَّهُ عَلَيْهِ وَسَلَّمَ: «لَيْسَ فِيمَا دُونَ خَمْسَةِ أَوْسُقٍ مِنَ التَّمْرِ صَدَقَةٌ وَلَيْسَ فِيمَا دُونَ خَمْسِ أَوَاقٍ مِنَ الْوَرِقِ صَدَقَةٌ وَلَيْسَ فِيمَا دُونَ خَمْسِ ذَوْدٍ من الْإِبِل صَدَقَة»
Translation
Anas said that when Abu Bakr sent him to al-Bahrain he wrote him this letter

In the name of God, the Compassionate, the Merciful. This is the obligatory sadaqa which God’s messenger imposed on the Muslims which God commanded him to impose. Those Muslims who are asked for the proper amount must give it, but those who are asked for more than that must not give it. For twenty-four camels or less, a sheep is to be given for every five. When they reach twenty-five to thirty-five, a she-camel in her second year is to be given. When they reach thirty-six to forty-five, a she-camel in her third year is to be given. When they reach forty-six to sixty, a she-camel in her fourth year which is ready to be covered by a stallion is to be given. When they reach sixty-one to seventy-five, a she-camel in her fifth year is to be given. When they reach seventy-six to ninety, two she-camels in their third year are to be given. When they reach ninety-one to a hundred and twenty, two she-camels in their fourth year which are ready to be covered by a stallion are to be given. When they exceed a hundred and twenty, a she-camel in her third year is to be given for every forty and a she-camel in her fourth year for every fifty. If anyone has only four camels, no sadaqa is payable on them unless their owner wishes, but when they reach five a sheep is payable on them. If anyone whose camels reach the number on which a she-camel in her fifth year is payable does not possess one but possesses one in her fourth year, that will be accepted from him along with two sheep if he can conveniently give them, or else twenty dirhams. If anyone whose camels reach the number on which a she-camel in her fourth year is payable does not possess one but possesses one in her fifth year, that will be accepted from him, and the collector must give him twenty dirhams or two sheep. If anyone whose camels reach the number on which a she-camel in her fourth year is payable possesses only one in her third year, that will be accepted from him along with two sheep or twenty dirhams. If any one whose camels reach the number on which a she-camel in her third year is payable possesses one in her fourth year, that will be accepted from him, and the collector must give him twenty dirhams or two sheep. If anyone whose camels reach the number on which a she-camel in her third year is payable does not possess one but possesses one in her second year, that will be accepted from him, and he must give along with it twenty dirhams or two sheep. If anyone whose camels reach the number on which a she-camel in her second year is payable does not possess one but possesses one in her third year, that will be accepted from him, and the collector must give him twenty dirhams or two sheep; but if he does not possess a she-camel in her second year as is required and possesses a male camel in its third year, that will be accepted from him and nothing extra is to be demanded along with it. Concerning the sadaqa on sheep which are pasturing, when they number from forty to a hundred and twenty, a sheep is to be given. On over a hundred and twenty up to two hundred two sheep are to be given. On over two hundred up to three hundred three sheep are to be given. If they exceed three hundred, a sheep is to be given for every hundred. If a man’s pasturing animals are one less than forty no sadaqa is due on them unless their owner wishes. An old sheep, one with a defect in the eye, or a male goat is not to be brought forth as sadaqa unless the collector is willing. Those which are in separate flocks are not to be brought together and those which are in one flock are not to be separated from fear of sadaqa. * Regarding what belongs to two partners, they can make claims for restitution from one another with equity. On dirhams a fortieth is payable, but if there are only a hundred and ninety nothing is payable unless their owner wishes. Bukhari transmitted it.* The principle is that there is to be no rearrangement either so that the collector may get more than he might, or the owner may give less than he might.

Comment

Zakat on Livestock: Divine Ordinance from the Prophet

This comprehensive narration from Mishkat al-Masabih 1796 establishes the precise mathematical framework for Zakat on livestock as divinely revealed to the Prophet Muhammad ﷺ. The meticulous categorization by animal type, age, and quantity demonstrates Islam's systematic approach to worship, ensuring both justice and precision in fulfilling this pillar of faith.

Camels: Graduated Zakat Scales

The ruling begins with the minimum nisab of 5 camels requiring one sheep, establishing 5 as the foundational unit. The scale progresses through carefully defined brackets: 25-35 camels require a bint makhad (1-year-old she-camel), 36-45 require a bint labun (2-year-old), 46-60 require a hiqqa (3-year-old ready for breeding), 61-75 require a jadha'a (4-year-old), with increasingly complex combinations beyond 120 camels.

Scholars note this graduated system reflects divine wisdom - the burden increases proportionally with wealth while maintaining fairness. The exemption below 5 camels acknowledges subsistence-level ownership, while the owner's option to give voluntarily below nisab demonstrates Islam's encouragement of extra charity.

Substitution Principles and Economic Justice

When the required age category is unavailable, the text provides equitable substitution mechanisms. If one possesses an older animal than required, the collector returns the difference (20 dirhams or 2 sheep). If one has a younger animal, the owner supplements with the difference. This flexibility accommodates real-world circumstances while maintaining the Zakat's value.

The acceptance of a male camel instead of a female in specific cases indicates consideration of market value over strict gender requirements. The fixed rate of 20 dirhams or 2 sheep establishes standardized conversion rates, preventing disputes and ensuring consistency in Zakat collection.

Sheep and Goats: Simpler Progressive Scale

For grazing sheep, the nisab begins at 40 with one sheep due, increasing to two sheep at 121-200, three at 201-300, then one per hundred thereafter. This simpler progression reflects the different economic value of small livestock compared to camels. The exemption below 40, like with camels, protects small-scale owners from hardship.

Ethical Collection Guidelines

The prohibition against collecting defective animals (unless the collector agrees) protects the recipients' welfare. The rules against combining separate flocks or dividing single flocks to avoid Zakat address common evasion tactics, establishing the principle that intention cannot circumvent obligation.

The partnership provision allowing equitable restitution between partners demonstrates Islam's sophisticated understanding of commercial relationships. The cash Zakat rate of 1/40 (2.5%) on dirhams establishes the standard for monetary wealth, with the same 190-dirham exemption threshold maintaining consistency with livestock principles.

Divine Wisdom in Zakat Legislation

This detailed legislation embodies multiple wisdoms: it establishes clear, predictable obligations; considers the owner's practical circumstances; protects the poor from receiving worthless charity; prevents evasion while acknowledging genuine hardship; and creates a sustainable system for wealth redistribution. The closing principle - prohibiting manipulation by either collector or owner - establishes Zakat as a sacred trust rather than a mere financial transaction, ensuring its spiritual and social objectives are fulfilled.