al-Hakam bin 'Utayba الحكم بن عتيبة · The Chapters Regarding Zakat

the Prophet said: “For every thirty cattle, Tabi or Tabi'ah and for every forty a Musinnah.”

Qais bin Sa'ad said: “The Messenger of Allah (ﷺ) enjoined Sadaqatul-Fitr upon is before (the command of) Zakat was revealed. He neither ordered us (to pay) nor forbade us (from paying it), so we did it.”

the Messenger of Allah said: “Charity given to the poor is charity, and that given to a relative is two things: charity and upholding the ties of kinship.”