Ubaydullah bin 'Abdullah bin 'Utba عبيد الله بن عبد الله بن عتبة بن مسعود · The Chapters Regarding Zakat

the Messenger of Allah said: “I have exempted you from having to pay Zakat on horses and slaves, bring one quarter of one-tenth of every forty Dirhan: one Dirham.”

Ibn Shihab said: “Salim read to me a letter that the Messenger of Allah had written concerning Sadaqat, before Allah caused him to pass away, in which it was said: 'For five camels one sheep; for ten, two sheep; for twenty, four sheep. For twenty five, a Bint Makhad(a one year old she-camel), up to thirty-five; if there is no Bint Makhad, then a Bin Labun ( a two-year-old male camel). If there are more than thirty-five even one, then…