When Abu Bakr sent me to (collect the Zakât from) Bahrain, he wrote to me the following:-(In the Name of Allâh, the Most Beneficent, the Most Merciful). These are the orders for Zakât which Allâh's Messenger (ﷺ) had made obligatory for every Muslim, and which Allâh had ordered His Messenger (ﷺ) to observe: Whoever amongst the Muslims is asked to pay Zakât accordingly, he should pay it (to the Zakât collector) and whoever is asked more than that (what is specified in this script) he should not pay it. For twenty-four camels or less, sheep are to be paid as Zakât; for every five camels one sheep is to be paid, and if there are between twenty-five to thirty-five (25-35camels), one Bint (one year old she-camel) is to be paid; and if they are between thirty-six to forty-five (36-45 camels), one Bint Labûn (two year old she-camel) is to be paid; and if they are between forty-six to sixty (46-60 camels), one Ḥiqqa (matured three year old she-camel) is to be paid; and if the number is between sixty-One to seventy-five (61-75 camels), one Jadh'a (four year old she-camel) is to be paid; and if the number is between seventy-six to ninety (76-90 camels) two Bint Labûn are to be paid; and if they are from ninety-One to one hundred and twenty (91-120 camels), two Ḥiqqa (matured she-camels) are to be paid; and if they are over one hundred and twenty (camels), for every forty (over one hundred and twenty) one Bint Labûn is to be paid, and for every fifty camels (over one hundred and twenty) one Ḥiqqa is to be paid; and whoever has got only four camels, has to pay nothing as Zakât, but if the owner of these four camels wants to give something, he can. If the number of camels increases to five, the owner has to pay one sheep as Zakât. As regards the Zakât for the (flock) of sheep; if they are between forty and one hundred and twenty (40-120 sheep) one sheep is to be paid; and if they are between one hundred and twenty to two hundred (120-200 sheep), two sheep are to be given; and if they are between two hundred to three hundred (200-300 sheep), three sheep are to be given and for over three hundred sheep, for every extra hundred sheep, one sheep is to be given as Zakât. And if somebody has got less than forty sheep, no Zakat is required, but if he wants to give, he can. For silver: the Zakât is one-fortieth of the lot (i.e. 2.5 %), and if its value is less than two hundred dirhams (i.e. approx. 640 grams), there is no Zakât, but if the owner wants to pay he can. [2:534-O.B.]