Dhakwan Abu Salah al-Saman al-Ziyat ذكوان أبو صالح السمان الزيات · The Book of Zakah

"The Messenger of Allah said: 'I have exempted you from (having to pay Zakah on) horses and slaves. Pay the Zakah on your wealth, for every two hundred (Dirhams), five."'

"A man said" 'I am going to give some charity.' So he went out with his charity and put it in the hand of a thief. The next morning they started talking about how charity had been given to a thief. Then he said: 'O Allah, to You be praise for the thief. I am going to give some charity.' So he went out with his charity and put it in the hand of a prostitute. The next morning they…

'Umar give a house in charity for the sake of Allah, the Mighty and Sublime, and he found it being offered for sale after that. He wanted to buy it, then he went to the Messenger of Allah and asked him about that. The Messenger of Allah said: "Do not take back what you have given in charity."

That the Messenger of Allah told 'Attab bin Usaid to estimate the (harvest of) grapes, and to pay Zakah in raisins, just as the Zakah on date palms is given in died dates.