Sa'id ibn al-Musayyib سعيد بن المسيب بن حزن أبو محمد القرشي · The Chapters Regarding Zakat

Abu Bakr Siddiq wrote to him: “In the name of Allah, the Most Gracious, the Most Merciful. This is the obligation of Sadaqah which the Messenger of Allah enjoined upon the Muslims, as Allah commanded the Messenger of Allah. The ages of camels to be given (in Zakat) may be made up in sheep. So if a man has camels on which the Sadaqah is a Jadha'ah (a four-year-old she-camel) and he does not have a Jadha'ah but he has…

Umar bin Khattab said: “Did you not hear the Messenger of Allah when he mentioned Ghulul with the Sadaqah (and said): 'Whoever steals a camel or a sheep from it, he will be brought carrying it on the Day of Resurrection?' ” Abdullah bin Unais said: “Yes.”