Musnad Ahmad ibn Hanbal: Book 1, Hadith 67

It was narrated that Abu Bakr bin Abi Zuhair ath-Thaqafi said: These are the types of charity (zakah) that the Messenger of Allah (ﷺ) made obligatory upon the Muslims and which Allah, may He be glorified and exalted, enjoined upon the Messenger of Allah (ﷺ). Whoever among the Muslims is asked to pay it in the proper manner, let him give it; whoever is asked for more than that, let him not give it. For less than twenty-five camels, for each five, one sheep (should be given). If the number reaches twenty-five, then one she-camel in its second year (should be given), up to thirty-five. If there is no she-camel in its second year, then a he-camel in its third year (may be given). If the number reaches thirty-six, then a she-camel in its third year (should be given), up to forty-five. If the number reaches forty-six, then a she-camel in its fourth year that has been bred to a stallion camel should be given, up to sixty, If the number reaches sixty-one, then a she-camel in its fifth year (should be given), up to seventy five. If the number reaches seventy-six, then two she-camels in their second year (should be given), up to ninety. If the number reaches ninety-one, then two she camels in their fourth year that have been bred to a stallion camel should be given, up to one hundred and twenty. If the number is more than one hundred and twenty, then for every forty camels, a she-camel limits third year should be given and for every fifty a she-camel in its fourth year. If the ages of the camels for zakah differ, if what is due is a she-camel in its fifth year but he does not own such a camel, but he has a she-camel in its fourth year, then that will be accepted from him and he should add to it two sheep, if available, or twenty dirhams. If what is due from him is a she-camel in its fourth year and he only has a she camel in its fifth year, it should be accepted from him and the zakat collector should give him back twenty dirhams or two sheep. If what is due from him is a shecamel in its fourth year, but he does not have such a cameland he has a she-camel in its third year, then it should be accepted from him and he should add to it two sheep, is available, or twenty dirhams. If what is due from him is a she camel in its second year, but he only has a he-camel in its third year, then it should be accepted from him and nothing should be added to it. If he has only four camels, no zakah is due unless the owner wants to give it. With regard to zakah on sheep in the pasture, if there are forty sheep, then one sheep is due as zakah, up to one hundred and twenty sheep. of there is one more than that, then two sheep are due, up to two hundred. If there is one more than that then three sheep are due, up to three hundred. If there is one more than that, then for every hundred sheep, one sheep is due No toothless or defective sheep should be taken as zakah and neither should a ram, unless the one who is giving allows that. Separate flocks should not be put together and flocks should not be divided so as to avoid or reduce zakah. If there are two partners [and the zakah-collector comes and takes zakah), they should settle the matter between them on a fair basis. If a man’s flock is grazing if it is one less than forty, then no zakah is due on it unless the owner wants to give it. On silver the zakah is one quarter of one tenth; if the wealth is only one hundred and ninety dirhams, then no zakah is due on it unless the owner wants to give it.