Isma'il bin Umayya bin 'Amr إسماعيل بن أمية بن عمرو · The Book of Zakah

Ibn 'Alqamah appointed his father to collect the Zakah of his people - and he quoted the same Hadith.

"The Messenger of Allah said: 'I have exempted you from (having to pay Zakah on) houses and slaves, and there is no Zakah on less than two hundred (Dirhams)."

"A woman came to the Messenger of Allah with a daughter of hers, and on her daughter's arm were two bangles" - a similar report, in Mursal form.

"We used to fast on 'Ashura and give Zakatul-Fitr, and when the command to fast in Ramadan was revealed, and the command to give Zakah was revealed, we were neither commanded to give it, nor told not to do so, and we used to do it."